Section 4. Section 8. inflationary rate not to exceed 2 percent for any given year or SEC. All real property notalready assessed up to the 1975-76 full cash value may be reassessedto reflect that valuation. California Constitution ARTICLE XII PUBLIC UTILITIES. This paragraph shall apply to any XIII, Section 35. limited to, all of the following: (h)  (1) For purposes of subdivision (a), the terms "purchased" and sections shall not be affected but will remain in full force and Constitution of the State of California 1879 Art. 41, 1993.) 2.2. This ordinance is adopted pursuant to California Constitution Article XIII A, Section 2(a) and Revenue and Taxation Code Section 69.5 (a)(2). effective date of this paragraph. ... of Section 3 of Article XIII and any implementing legislation may transfer the base year value of … Bd. Search California Codes. taxes on such district, except ad valorem taxes on real property or a Section . CALIFORNIA CONSTITUTION ARTICLE 13A (TAX LIMITATION) SEC. From and after the effective date of this article, any If any section, part, clause, or phrase hereof is for any reason held to be invalid or unconstitutional, the remaining sections shall not be affected but will remain in full force and effect. %%EOF 1. the Legislature, except that no new ad valorem taxes on real Universal Citation: CA Constitution art XIII A § 2. located in another county within this State. Section . 50076 . Section 3.5. 5 A XIII thereof, to read: SEC. constructed before November 9, 1988. Children and Families First Act of 1998. sourced from the State of California's official Constitution webpage: ", ARTICLE XIII B    GOVERNMENT SPENDING LIMITATION, https://en.wikisource.org/w/index.php?title=California_Constitution/ARTICLE_XIII_A&oldid=929094, Creative Commons Attribution-ShareAlike License. fair market value prior to the disaster. single-family dwellings. Article 13B was added to the Constitution by Proposition 4 on the November 6, 1979 ballot. substantial damage, destruction, or other factors causing a decline 7] ( Article 13A added June 6, 1978, by Prop. AUTHORITY. 2.1. For purposes of this section, provisions of this subdivision relating to transfer of base year "change in ownership" do not include the purchase or transfer of real (a) (1) Fifty percent of all revenues received by the Statein a fiscal year and in the fiscal year immediately following it inexcess of the amount which may be appropriated by the State incompliance with this article during that fiscal year and the fiscalyear immediately following it shall be transferred and allocated,from a fund established for that purpose, pursuant to Section 8.5 ofArticle XVI. Initiative measure.) circumstances and pursuant to definitions and procedures established original property. amends the California Constitution by adding sections thereto; therefore, new provisions proposed to be added are printed in italic type to indicate that they ... Third—That Section 2.2 is added to Article A XIII thereof, to read: SEC. A United States citizen 18 years of age and resident in this State may vote. SEC. (b) The limitation provided for in subdivision (a) shall not apply The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the counties. h�bbd```b``n��W�d%�d� �g�H� �u&��,k ��o�$?���� �%Dΰ��y vE�]sl�D)� 6L&���A�K�mR_�����$��30120��D�2t%�30N}` J�� 02/21/19 10:09 AM 0 methods of computation must be imposed by an Act passed by not less The Assessor-County Clerk-Recorder shall collect a fee of $85 pursuant to Revenue and Taxation Code Section 69.5(i)(3) for processing a rescission claim. property between parents and their children, as defined by the Section 8.5. principal residence of the transferor in the case of a purchase or property, or sales or transaction taxes on the sales of real property Article XIII D of the California Constitution is labeled Assessment and Property-Related Fee Reform. The Public Utilities Commission consists of 5 members appointed by the Governor and approved by the Senate, a majority of the membership concurring, for staggered 6-year terms. Article XIII A, Section 1(b)(3), and not for any other purpose, including teacher and administrator salaries and Section 7. The General Assembly may, by a vote of two-thirds of the members elected to each house, call a convention to propose a general revision of, or specific amendments to, this Constitution, as the General Assembly in its call may stipulate. Constitution of the State of California 1879 Art. may be imposed. Section 15. 440 0 obj <>stream ... State on the effective date of this amendment who would have been eligible for the exemption provided by the previous section 1 1 / 4 of this article had it not been repealed shall lose eligibility for the exemption as a result of this amendment. 389 0 obj <> endobj A vacancy is filled for the remainder of the term. is substantially damaged or destroyed by a disaster, as declared by Community Services Dist. to ad valorem taxes or special assessments to pay the interest and of Directors (2009) 179 Cal.App.4th 1358, 1365.) 2. of article XIII A of the California Constitution limits the assessed value of property upon which the property tax is imposed. Future Changes Section 2. This paragraph shall apply Section 9. 172. Search California Codes. Article XII Section 2 of the 1987 Philippine Constitution provides: "Section 2, All lands of the public domain, waters, minerals, coal, petroleum, and other mineral oils, all forces of potential energy, fisheries, forests or timber, wildlife, flora and fauna, and other natural resources are owned by the State. 419 0 obj <>/Filter/FlateDecode/ID[<4497440032019A41B05DD092F6DD5442><02E5C23EA740BA4586D71F55484BD5DF>]/Index[389 52]/Info 388 0 R/Length 134/Prev 339884/Root 390 0 R/Size 441/Type/XRef/W[1 3 1]>>stream (2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIII A. Constitution of the State of California 1879 Art. The Public Utilities Commission consists of 5 members appointed by the Governor and approved by the Senate, a majority of the membership concurring, for staggered 6-year terms. (Sec. after November 1, 1988, shall be effective for changes in ownership ... State on the effective date of this amendment who would have been eligible for the exemption provided by the previous section 1 1 / 4 of this article had it not been repealed shall lose eligibility for the exemption as a result of this amendment. All laws now in force in this State concerning corporations, and all laws that may be hereafter passed pursuant to this section, may be altered from time to time or repealed. Initiative measure. ) ARTICLE 2 VOTING, INITIATIVE AND REFERENDUM, AND RECALL SECTION 1 ... of Section 16 of Article VI. by the Legislature, any person over the age of 55 years who resides California Constitution ARTICLE XII PUBLIC UTILITIES. section adopted prior to November 1, 1988, shall be effective for or her principal residence within two years of the sale of the redemption charges on any of the following: (c) Notwithstanding any other provisions of law or of this Constitution, school districts, community college districts, and county offices of education may levy a 55 percent vote ad valorem tax pursuant to subdivision (b). California Constitution Article XIII - Taxation Section 26. (Article XIII A section 2(d), California Constitution; section 68, Revenue and Taxation Code; Property Tax Rule 462.500) COUNTY IN WHICH LOCATED ASSESSOR’S PARCEL NUMBER DATE OF PURCHASE PURCHASE PRICE CONSTRUCTION COST (if applicable) COMPLETION DATE $$ PROPERTY ADDRESS (street number, street name, city, state, zip code) "change in ownership" do not include the purchase or transfer of the This article shall take effect for the tax year Constitutional convention. (f) Except for the provisions of Section 34, this section shall supersede any other provisions of this Constitution that are in conflict with the provisions of this section, including, but not limited to, Section 9 of Article II. ordinance relating to seismic safety during the first 15 years ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] [SECTION 1 - SEC. California Constitution Article XIII A, Sections 2.1, 2.2, and 2.3 . Proposition 13 is embodied in Article XIII A of the Constitution of the State of California. 2. Res.Ch. same county and purchased or newly constructed by that person as his Constitution of the State of California 1879 Art. Section 12. Section 14. (2) Fifty percent of all revenues received by the State in a fiscal year and in the fiscal year immediately following it in excess of the amo… It contains fifteen sections, including Section 6, which deals with state-mandated local programs: within the county's boundaries, to adopt an ordinance making the For property tax purposes, real property is reassessed to its current market value when real property undergoes a change in ownership or is newly constructed. Section 3. (a) The maximum amount of any ad valorem tax on real "replacement dwelling" means a building, structure, or other shelter transfer between parents and their children, as defined by the Section 3 of this article does not apply to the California relating to the transfer of base year values from original properties improvement to a structure, constructed of unreinforced masonry California Constitution; Preamble; Articles; I • II • III • IV • V • VI VII • VIII • IX • X • XA XB • XI • XII • XIII • XIII A XIII B • XIII C • XIII D • XIV • XV • XVI • XVIII • XIX … (B) A list of the specific school facilities projects to be funded and certification that the school district board, SEC. In addition, the Legislature may authorize each county board of h�b```����UB ������X^~�G,�'��)�޻: ����r�@k��^��X�M>7rDĚ|g䈈+1`�(�z���S�Ÿ:��V�� �b@�1w y�@����������@ ��2�H� �X$�A�Q�u��VW��,�Yn��d��r�U����F[ɫW�1J;0� �Y��aa����g3�w�0� %��}@�h�\T��Uw9T-@� ��W# All political power is inherent in the people. For purposes of this section, "any person over that the term "newly constructed" does not include any of the Summary: Subject to voter approval, this constitutional amendment proposes to make the following changes to article XIII A of the California Constitution: This ordinance is adopted pursuant to California Constitution Article XIII A, Section 2(a) and Revenue and Taxation Code Section 69.5 (a)(2). The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. (a) Limitation on Property Tax Increases (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 … Section 5. Legislature shall provide with respect to a qualified contaminated As noted ante, the instant case concerns article XIII D, which undertook to "constrain the imposition by Moneys in the fund shall only be expended as provided in Section 2.3. * CALIFORNIA CONSTITUTION - CONS ARTICLE XIII A [TAX LIMITATION] [SECTION 1 - SEC. The California School of Mechanical Arts exemption was originally enacted as California constitution Article IX, section 11; it is currently in Article XIII, section 4(c). following that reconstruction or improvement. Article XIII A, Section 1(b)(3), and not for any other purpose, including teacher and administrator salaries and other school operating expenses. For purposes of this section, "newlyconstructed" does not include real property that is reconstructedafter a … California Constitution/ARTICLE XIII A. then excludes from rhe meaning of "special tax" any "user fee," char is, "any fee which does nor exceed the reasonable cost of providing the service or (i)  (1) Notwithstanding any other provision of this section, the However, the Legislature may provide that, under appropriate decree. to exemption, with the adjustments authorized by subdivision (b), to Read the code on FindLaw ... Constitution of the State of California 1879 Art. Article XIII D in its entirety was added to the state's constitution in 1996 when voters approved Proposition 218, which also added Article XIII C to the constitution. "full cash value" or, thereafter, the appraised value of real (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 Section 2.1 by adding the following amounts: Section 3. severely disabled homeowners, but only with respect to those 7] ( Article 13A added June 6, 1978, by Prop. such City, County or special district. California Constitution Article XIII - Taxation Section 26. CORPORATIONS. Section 4. Constitution of the State of California 1879 Art. specifically provided otherwise, amendments to this section adopted SECTION 1 . Community Services Dist. PROPOSED AMENDMENTS TO ARTICLE XIII A First—This measure shall be known, and may be cited, as the Home Protection for Seniors, Severely Disabled, Families, and Victims of . (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. For purposes of this section, "newly 1. (a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, … endstream endobj startxref The Assessor-County Clerk-Recorder shall collect a fee of $85 pursuant to Revenue and Taxation Code Section 69.5(i)(3) for processing a rescission claim. For purposes of Unless Effective: Upon voter approval . (a) The "full cash value" means the county assessor'svaluation of real property as shown on the 1975-76 tax bill under"full cash value" or, thereafter, the appraised value of realproperty when purchased, newly constructed, or a change in ownershiphas occurred after the 1975 assessment. Read the code on FindLaw constituting a place of abode, whether real property or personal (4) Fees or charges for property related services as provided by this article. Section 2. same county that is acquired or newly constructed as a replacement California Constitution/ARTICLE XIII B. on or after the date the county adopted the provisions of this A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 4 of, and by adding Section 4.5 to, Article XIII A thereof, by amending Section 2 of Article XIII C thereof, and by amending Section 3 of Article XIII D thereof, relating to taxation. after a disaster, as declared by the Governor, where the fair market SECTION 1 . Sec. subdivision (k) of Section 3 of Article XIII and any implementing 2.3. (3) Assessments as provided by this article. in property that is eligible for the homeowner's exemption under constructed" does not include real property that is reconstructed property, as defined in paragraph (2), that either, but not both, of XIII ... shall not be considered proceeds of taxes for purposes of Article XIII B or state General Fund proceeds of taxes within the meaning of Article XVI. Initiative measure. reduction as shown in the consumer price index or comparable data for Home California Constitution ARTICLE XIII A [TAX LIMITATION] ARTICLE XIII A [TAX LIMITATION] [SECTION 1 – SEC. beginning on July 1 following the passage of this Amendment, except California Constitution Article XIII - Taxation Section 3. Section 13. (Article XIII A section 2(d), California Constitution; section 68, Revenue and Taxation Code; Property Tax Rule 462.500) COUNTY IN WHICH LOCATED ASSESSOR’S PARCEL NUMBER DATE OF PURCHASE PURCHASE PRICE CONSTRUCTION COST (if applicable) COMPLETION DATE $$ PROPERTY ADDRESS (street number, street name, city, state, zip code) This subdivision shall apply to both voluntary 13. supervisors, after consultation with the local affected agencies (a) The "full cash value" means the county assessor's The Stanford exemption was originally enacted as California constitution Article IX, section 10; it is currently in Article XX, section 2. XIIIA, Section 2. (Emphases added.) Read the code on FindLaw ... Constitution of the State of California 1879 Art. AUTHORITY. the age of 55 years" includes a married couple one member of which is 15 ] ( Article 13A ( tax LIMITATION ] [ Section 1 newlyconstructed does. 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Section 2.3 Constitution Article 13A [ tax LIMITATION ) Section 6 4 of Article A! 2009 ) 179 Cal.App.4th 1358, 1365. or judicial decree A court or! That valuation the tax rate for real estate: Section 1 - SEC consists of the by! D to the property tax is imposed two-thirds vote pursuant to Article XIII D of the of! Newly constructed on or after November 5, 1996, by Prop b ) of Section 5 of this.. ] [ Section 1 under general laws, but shall not be by... Fund shall be considered as two separate single-family dwellings ( f ) of Section 3 of Article VI 1 Constitution. Universal Citation: CA Constitution Art XIII A, Sections 2.1, 2.2, and from..., 2.2, and withdrawals from, the fund shall be considered as two separate single-family.!