BlackletterCalifornia law

California Constitution Art. XIII, § 7

ARTICLE XIII TAXATION

Current as of September 28, 2026Cal. Const., art. XIII, § 7Official source ↗

Sec. 7 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

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 so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them.