{"code":"GOV","codeName":"Government Code","section":"53725","citation":"Gov. Code, § 53725","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 5. LOCAL AGENCIES [50001. - 57607.]","url":"https://blackletter.si/government-code/title-5"},{"name":"DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]","url":"https://blackletter.si/government-code/title-5/division-2"},{"name":"PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1"},{"name":"CHAPTER 4. Financial Affairs [53600. - 53997.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1/chapter-4"},{"name":"ARTICLE 3.7. Voter Approval of Taxes [53720. - 53730.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1/chapter-4/article-3.7"}],"history":"Added November 4, 1986, by initiative Proposition 62.","effective":null,"html":"<p>(a) Except as permitted in Section <a href=\"/gov/1\">1</a> of Article XIIIA of the California Constitution, no local government or district may impose any ad valorem taxes on real property. No local government or district may impose any transaction tax or sales tax on the sale of real property within the city, county or district.</p><p>(b) Taxes permitted by Subdivision (b) of Section <a href=\"/gov/1\">1</a> of Article XIIIA of the California Constitution shall not be subject to the vote requirements prescribed by this Article.</p>","text":"(a) Except as permitted in Section 1 of Article XIIIA of the California Constitution, no local government or district may impose any ad valorem taxes on real property. No local government or district may impose any transaction tax or sales tax on the sale of real property within the city, county or district. (b) Taxes permitted by Subdivision (b) of Section 1 of Article XIIIA of the California Constitution shall not be subject to the vote requirements prescribed by this Article.","otherVersions":[],"url":"https://blackletter.si/government-code/voter-approval-of-taxes-53725","source":"California Legislative Information bulk export (pubinfo)"}