Local taxes: limitation.
Vote required
Two Thirds
Fiscal committee
No
Appropriation
No
Current location
Chaptered
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This constitutional amendment would change how local governments can impose taxes in California. Starting January 1, 2027, any local government, including those using initiative power, would need to get approval from voters through a 2/3 majority before imposing, extending, or increasing any special tax. The amendment also restricts local governments from imposing ad valorem taxes on real property unless specifically allowed by the constitution.
Key provisions
- Local governments must obtain a 2/3 voter approval for any new special tax.
- The amendment applies to local governments using initiative power.
- Ad valorem taxes on real property are restricted unless specifically authorized.
- The amendment takes effect on January 1, 2027.
- Specific exceptions to the restrictions are outlined in Sections 4 of Article XIII C and paragraph (2) of subdivision (a) of Section 3 of Article XIII D.
Who is affected
- Local governments
- California voters
- Property owners
Notable changes
- Requires voter approval for all special taxes.
- Limits the ability of local governments to impose ad valorem taxes on real property.
Bill text
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Sponsors
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1 on record
Primary sponsor
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