Article XIII-A, [SECTION 1 - SEC. 7]
7 sections · 0 paragraphs in this article.
Cal. Const. art. XIII-A, § 1 Section 1
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(a) The maximum amount of any ad valorem tax on real property shall not exceed One percent (1%) of the full cash value of such property. The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the counties. (b) The limitat…
Cal. Const. art. XIII-A, § 2 Section 2
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(a) The “full cash value” means the county assessor’s valuation of real property as shown on the 1975–76 tax bill under “full cash value” or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 a…
Cal. Const. art. XIII-A, § 3 Section 3
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(a) Any change in state statute which results in any taxpayer paying a higher tax must be imposed by an act passed by not less than two-thirds of all members elected to each of the two houses of the Legislature, except that no new ad valorem taxes on real property, or sales or tr…
Cal. Const. art. XIII-A, § 7 Section 7
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Section 3 of this article does not apply to the California Children and Families First Act of 1998.
Cal. Const. art. XIII-A, § 2.1 Section 2.1
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(a) Limitation on Property Tax Increases on Primary Residences for Seniors, the Severely Disabled, Wildfire and Natural Disaster Victims, and Families. It is the intent of the Legislature in proposing, and the people in adopting, this section to do both of the following: (1) Limi…
Cal. Const. art. XIII-A, § 2.2 Section 2.2
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(a) Protection of Fire Services, Emergency Response, and County Services. It is the intent of the Legislature in proposing, and the people in adopting, this section and Section 2.3 to do both of the following: (1) Dedicate revenue for fire protection and emergency response, addre…
Cal. Const. art. XIII-A, § 2.3 Section 2.3
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(a) Each county shall annually, no later than the date specified by the California Department of Tax and Fee Administration by regulations adopted pursuant to this section, determine the gain for the county and for each local agency in the county resulting from implementation of …