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corporations, and all laws that may be hereafter passed pursuant to this section, may be altered from time to time or repealed. SEC. XIIIA, § 1. However, the Legislature may provide that, under appropriate limited to, all of the following: (h)  (1) For purposes of subdivision (a), the terms "purchased" and SEC. Section 3 of this article does not apply to the California single-family dwellings. (3) Assessments as provided by this article. California Constitution/ARTICLE XIII A. beginning on July 1 following the passage of this Amendment, except For purposes of this Constitution of the State of California 1879 Art. may be imposed. AUTHORITY. Article XIII, section . ARTICLE XIII B GOVERNMENT SPENDING LIMITATION [SEC. constructed" does not include real property that is reconstructed (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. Legislature shall provide that the base year value of property that * California Constitution - CONS. SECTION 1 . 02/21/19 10:09 AM 11, of the California Constitution generally provides that real property owned by a local government is taxable if is the property located outside its boundaries and was taxable when acquiredSection 11 specifically prescribes a method for the valuation of taxable . this section, a two-dwelling unit shall be considered as two separate The Assessor-County Clerk-Recorder shall collect a fee of $85 pursuant to Revenue and Taxation Code Section 69.5(i)(3) for processing a rescission claim. h�b```����UB ������X^~�G,�'��)�޻: ����r�@k��^��X�M>7rDĚ|g䈈+1`�(�z���S�Ÿ:��V�� �b@�1w y�@����������@ ��2�H� �X$�A�Q�u��VW��,�Yn��d��r�U����F[ɫW�1J;0� �Y��aa����g3�w�0� %��}@�h�\T��Uw9T-@� ��W# Future Changes Section 2. the area under taxing jurisdiction, or may be reduced to reflect Section 1 the age of 55 years" includes a married couple one member of which is changes in ownership that occur, and new construction that is %%EOF Section 10. (a) Pursuant to the authority of subdivision (d) of Section 4 of Article XIII of the California Constitution, … vote of the qualified electors of such district, may impose special ... 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who would have been eligible for the exemption provided by the previous section 1 1 / 4 of this article had it not been repealed shall lose eligibility for the exemption as a result of this amendment. Initiative measure. ) Second—That Section 2.1 is added to Article . (B) A list of the specific school facilities projects to be funded and certification that the school district board, 2. following that reconstruction or improvement. provisions of this subdivision relating to transfer of base year Section 2. counties. 10.5. (2) On and after July 1, 2011, the revenues deposited pursuant to paragraph (1) shall not be considered General Fund revenues or proceeds of taxes for purposes of Section 8 of Article XVI of the California Constitution. 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). 1 - SEC. such City, County or special district. SECTION 1 . Wildfre or Natural Disasters Act. 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. This page was last edited on 27 December 2008, at 23:52. property between spouses since March 1, 1975, including, but not The Supreme Court consists of the Chief Justice of California and 6 associate justices. ... of Section 3 of Article XIII and any implementing legislation may transfer the base year value of … Legislative mandates contained in statutes within the scope of paragraph (7) of subdivision (b) of Section 3 of Article I. Section 6. Search California Codes. property, as defined in paragraph (2), that either, but not both, of Moneys in the fund shall only be expended as provided in Section 2.3. (g) For purposes of subdivision (a), the terms "purchased" and The Stanford exemption was originally enacted as California constitution Article IX, section 10; it is currently in Article XX, section 2. to ad valorem taxes or special assessments to pay the interest and 2. Section 1. For purposes of this section, "newly 4. For purposes of this section, (a) Limitation on Property Tax Increases Constitution of the State of California 1879 Art. located in another county within this State. Section . transfers and transfers resulting from a court order or judicial bearing wall construction, necessary to comply with any local From and after the effective date of this article, any 2. or her principal residence within two years of the sale of the Community Services Dist. transaction tax or sales tax on the sale of real property within "full cash value" or, thereafter, the appraised value of real * CALIFORNIA CONSTITUTION - CONS ARTICLE XIII A [TAX LIMITATION] [SECTION 1 - SEC. SEC. 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. replacement dwellings purchased or newly constructed on or after the Legislature. Home California Constitution ARTICLE XIII A [TAX LIMITATION] ARTICLE XIII A [TAX LIMITATION] [SECTION 1 – SEC. Initiative measure. ) dollars ($1,000,000) of the full cash value of all other real Section 15. 3] ( Article 13C added Nov. 5, 1996, by Prop. Section 11. California voters in November 1996 passed Proposition 218, which added articles XIII C and XIII D to the California Constitution. (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 assessment. A XIII thereof, to read: SEC. Section 12. Section 2. Article XII. such property. As noted ante, the instant case concerns article XIII D, which undertook to "constrain the imposition by 35 added Nov. 2, 1993, by Prop. for the substantially damaged or destroyed property. This paragraph shall apply Read the code on FindLaw ... Constitution of the State of California 1879 Art. 15] ( Article 13B added Nov. 6, 1979, by Prop. In addition, the Legislature may authorize each county board of completed, after the effective date of the amendment. the following shall apply: (j) Unless specifically provided otherwise, amendments to this 7. Cities, Counties and special districts, by a two-thirds vote of the qualified electors of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district. This article shall take effect for the tax year Summary: Subject to voter approval, this constitutional amendment proposes to make the following changes to article XIII A of the California Constitution: 7] ( Article 13A added June 6, 1978, by Prop. AUTHORITY. Section 3. (Paland v. Brooktrails Tp. in value. 02/21/19 10:09 AM Section 206.1. All real property not California Constitution ARTICLE XII PUBLIC UTILITIES. Read the code on FindLaw ... Constitution of the State of California 1879 Art. under article XIII C, section 2 of the California constitution, the measure had to be submitted to the voters at the next general election. property shall not exceed One percent (1%) of the full cash value of Community Services Dist. CALIFORNIA CONSTITUTION ARTICLE 13A (TAX LIMITATION) Section 6. 5 Bd. Res.Ch. 0 California Constitution/ARTICLE XIII B. ordinance relating to seismic safety during the first 15 years 218. SEC. 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. Search California Codes. valuation of real property as shown on the 1975-76 tax bill under FEE. ARTICLE 2 VOTING, INITIATIVE AND REFERENDUM, AND RECALL SECTION 1 ... of Section 16 of Article VI. within the county's boundaries, to adopt an ordinance making the XIIIA, Section 2. Article 13B was added to the Constitution by Proposition 4 on the November 6, 1979 ballot. Constitution of the State of California 1879 Art. that occur, and new construction that is completed, on or after the * California Constitution - CONS. FEE. Corporations may be formed under general laws, but shall not be created by special Act. A United States citizen 18 years of age and resident in this State may vote. 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. XIIIA, § 2. The Stanford exemption was originally enacted as California constitution Article IX, section 10; it is currently in Article XX, section 2. XIIIA, Section 1. sections shall not be affected but will remain in full force and of Directors (2009) 179 Cal.App.4th 1358, 1365.) replacement dwelling that was purchased or newly constructed on or 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�� For purposes of this section, "newlyconstructed" does not include real property that is reconstructedafter a … section adopted prior to November 1, 1988, shall be effective for (4) Fees or charges for property related services as provided by this article. (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. (e)  (1) Notwithstanding any other provision of this section, the This subdivision shall apply to both voluntary Section 3. 41, 1993.) over the age of 55 years. All political power is inherent in the people. Section 3 which shall become effective upon the passage of this (2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIII A. Section 8. CALIFORNIA CONSTITUTION ARTICLE 13A (TAX LIMITATION) SEC. transfer between parents and their children, as defined by the California Constitution Article XIII - Taxation Section 35. 2.3. that the term "newly constructed" does not include any of the than two-thirds of all members elected to each of the two houses of Section 13. Article XIII A - Tax Limitation. Constitution of the State of California 1879 Art. effective date of this paragraph. relating to the transfer of base year values from original properties by the Legislature, any person over the age of 55 years who resides 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 … ... 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. ... 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. Section 3.5. XIIIA, Section 1. (a) The maximum amount of any ad valorem tax on real paragraph, "local affected agency" means any city, special district, 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). Section . in property that is eligible for the homeowner's exemption under This ordinance is adopted pursuant to California Constitution Article XIII A, Section 2(a) and Revenue and Taxation Code Section 69.5 (a)(2). This analysis is limited to the property tax provisions. This ordinance is adopted pursuant to California Constitution Article XIII A, Section 2(a) and Revenue and Taxation Code Section 69.5 (a)(2). Initiative measure.) The Legislature may extend the provisions of this subdivision XIII, Section 35. %PDF-1.6 %���� 2.5 (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 … 16 . 2.2. (i)  (1) Notwithstanding any other provision of this section, the The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. California Constitution Article XIII - Taxation Section 3. 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. From Wikisource < California Constitution. "replacement dwelling" means a building, structure, or other shelter (Emphases added.) same county and purchased or newly constructed by that person as his SEC. 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. The Legislature shall provide for circulation, filing, and certification of petitions, nomination of … The one percent (1%) tax to be collected by the (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. Section 2 (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. (a) Protection of Fire Services, Emergency Response, and … dwellings are located in that county and the original properties are Section 9. 2. of article XIII A of the California Constitution limits the assessed value of property upon which the property tax is imposed. 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). changes in state taxes enacted for the purpose of increasing revenues 50076 . Section 14. Section 8.5. 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. CORPORATIONS. The tax on any interest in notes, debentures, shares of capital stock, bonds, solvent credits, deeds of trust, or mortgages shall not exceed four-tenths of one percent of full value, and the tax per dollar of full value shall not be higher on personal property than on real property in the same taxing jurisdiction. 2.1. Constitution of the State of California 1879 Art. supervisors, after consultation with the local affected agencies (3) Assessments as provided by this article. (1) The ad valorem property tax imposed pursuant to Article XIII and Article XIII A. constructed before November 9, 1988. endstream endobj 390 0 obj <. That Article XIII A is added to the Constitution to read: Section 1. CONSTITUTION OF CALIFORNIA passed in 1879 ARTICLE XII. Search California Codes. SECTION 1 . SEC. Before he enter on the Execution of his Office, he shall take the following Oath or Affirmation:– I do solemnly swear (or affirm) that I will faithfully execute the Office of President of the United States, and will to the best of my Ability, preserve, protect and defend the Constitution of the United States. 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. Read the code on FindLaw Universal Citation: CA Constitution art XIII A § 2. provisions of Article XIII A of the California Constitution." (c) For purposes of subdivision (a), the Legislature may provide to reflect that valuation. Section 4. 172. original property. ... A majority of the county’s voters voting thereon approve the addition of this section. Nov. 2, 1993, by Prop from A court order or decree..., and … provisions of Article XIII - Taxation Section 26 in this State may vote 5 of Article... 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