Government Code § 53725

ARTICLE 3.7. Voter Approval of Taxes

Current as of September 28, 2026Gov. Code, § 53725Official source ↗

Added November 4, 1986, by initiative Proposition 62.

(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.