ARTICLE XIII TAXATION [SEC. 1. - SEC. 36.]

Article 13 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

Art. XIII, §§ 1–36 · 39 sections

• Art. XIII, § 1 Unless otherwise provided by this Constitution or the laws of the United States: (a) All property is taxable and shall be assessed at the same percentage of…
• Art. XIII, § 2 The Legislature may provide for property taxation of all forms of tangible personal property, shares of capital stock, evidences of indebtedness, and any legal…
• Art. XIII, § 3 The following are exempt from property taxation: (a) Property owned by the State. (b) Property owned by a local government, except as otherwise provided in…
• Art. XIII, § 3.5 In any year in which the assessment ratio is changed, the Legislature shall adjust the valuation of assessable property described in subdivisions (o), (p) and…
• Art. XIII, § 4 The Legislature may exempt from property taxation in whole or in part: (a) The home of a person or a person’s spouse, including an unmarried surviving spouse,…
• Art. XIII, § 5 Exemptions granted or authorized by Sections 3(e), 3(f), and 4(b) apply to buildings under construction, land required for their convenient use, and equipment…
• Art. XIII, § 6 The failure in any year to claim, in a manner required by the laws in effect at the time the claim is required to be made, an exemption or classification which…
• Art. XIII, § 7 The Legislature, two-thirds of the membership of each house concurring, may authorize county boards of supervisors to exempt real property having a full value…
• Art. XIII, § 8 To promote the conservation, preservation and continued existence of open space lands, the Legislature may define open space land and shall provide that when…
• Art. XIII, § 8.5 The Legislature may provide by law for the manner in which a person of low or moderate income who is 62 years of age or older may postpone ad valorem property…
• Art. XIII, § 9 The Legislature may provide for the assessment for taxation only on the basis of use of a single-family dwelling, as defined by the Legislature, and so much of…
• Art. XIII, § 10 Real property in a parcel of 10 or more acres which, on the lien date and for 2 or more years immediately preceding, has been used exclusively for nonprofit…
• Art. XIII, § 11 (a) Lands owned by a local government that are outside its boundaries, including rights to use or divert water from surface or underground sources and any…
• Art. XIII, § 12 (a) Except as provided in subdivision (b), taxes on personal property, possessory interests in land, and taxable improvements located on land exempt from…
• Art. XIII, § 13 Land and improvements shall be separately assessed.
• Art. XIII, § 14 All property taxed by local government shall be assessed in the county, city, and district in which it is situated.
• Art. XIII, § 15 The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien…
• Art. XIII, § 16 The county board of supervisors, or one or more assessment appeals boards created by the county board of supervisors, shall constitute the county board of…
• Art. XIII, § 17 The Board of Equalization consists of 5 voting members: the Controller and 4 members elected for 4-year terms at gubernatorial elections. The State shall be…
• Art. XIII, § 18 The Board shall measure county assessment levels annually and shall bring those levels into conformity by adjusting entire secured local assessment rolls. In…
• Art. XIII, § 19 The Board shall annually assess (1) pipelines, flumes, canals, ditches, and aqueducts lying within 2 or more counties and (2) property, except franchises,…
• Art. XIII, § 20 The Legislature may provide maximum property tax rates and bonding limits for local governments.
• Art. XIII, § 21 Within such limits as may be provided under Section 20 of this Article, the Legislature shall provide for an annual levy by county governing bodies of school…
• Art. XIII, § 22 Not more than 25 percent of the total appropriations from all funds of the State shall be raised by means of taxes on real and personal property according to…
• Art. XIII, § 23 If state boundaries change, the Legislature shall determine how property affected shall be taxed.
• Art. XIII, § 24 (a) The Legislature may not impose taxes for local purposes but may authorize local governments to impose them. (b) The Legislature may not reallocate,…
• Art. XIII, § 25 The Legislature shall provide, in the same fiscal year, reimbursements to each local government for revenue lost because of Section 3(k).
• Art. XIII, § 25.5 (a) On or after November 3, 2004, the Legislature shall not enact a statute to do any of the following: (1) (A) Except as otherwise provided in subparagraph…
• Art. XIII, § 26 (a) Taxes on or measured by income may be imposed on persons, corporations, or other entities as prescribed by law. (b) Interest on bonds issued by the State…
• Art. XIII, § 27 The Legislature, a majority of the membership of each house concurring, may tax corporations, including state and national banks, and their franchises by any…
• Art. XIII, § 28 (a) “Insurer,” as used in this section, includes insurance companies or associations and reciprocal or interinsurance exchanges together with their corporate…
• Art. XIII, § 29 (a) The Legislature may authorize counties, cities and counties, and cities to enter into contracts to apportion between them the revenue derived from any…
• Art. XIII, § 30 Every tax shall be conclusively presumed to have been paid after 30 years from the time it became a lien unless the property subject to the lien has been sold…
• Art. XIII, § 31 The power to tax may not be surrendered or suspended by grant or contract.
• Art. XIII, § 32 No legal or equitable process shall issue in any proceeding in any court against this State or any officer thereof to prevent or enjoin the collection of any…
• Art. XIII, § 33 The Legislature shall pass all laws necessary to carry out the provisions of this article.
• Art. XIII, § 34 Neither the State of California nor any of its political subdivisions shall levy or collect a sales or use tax on the sale of, or the storage, use or other…
• Art. XIII, § 35 (a) The people of the State of California find and declare all of the following: (1) Public safety services are critically important to the security and…
• Art. XIII, § 36 (a) For purposes of this section: (1) “Public Safety Services” includes the following: (A) Employing and training public safety officials, including law…