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California Constitution Article XIII TaxationLegal Research Home > California Lawyer > Constitution > California Constitution Article XIII Taxation Sponsored LinksUnless otherwise provided by this Constitution or the laws of the United States: (a) All property is taxable and shall be assessed at the same... The Legislature may provide for property taxation of all forms of tangible personal property, shares of capital stock, evidences of indebtedness, and any legal or... 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... 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... 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... 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 in them... 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... 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... To promote the conservation, preservation and continued existence of open space lands, the Legislature may define open space land and shall provide that when this... 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... 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... 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... (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... (a) Except as provided in subdivision (b), taxes on personal property, possessory interest in land, and taxable improvements located on land exempt from taxation which... Land and improvements shall be separately assessed. All property taxed by local government shall be assessed in the county, city, and district in which it is situated. The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to... 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... 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... The Board shall measure county assessment levels annually and shall bring those levels into conformity by adjusting entire secured local assessment rolls. In the event... The Board shall annually assess (1) pipelines, flumes, canals, ditches, and aqueducts lying within 2 or more counties and (2) property, except franchises, owned or... The Legislature may provide maximum property tax rates and bonding limits for local governments. 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... 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... If state boundaries change, the Legislature shall determine how property affected shall be taxed. The Legislature may not impose taxes for local purposes but may authorize local governments to impose them. Money appropriated from state funds to a local... The Legislature shall provide, in the same fiscal year, reimbursements to each local government for revenue lost because of Section 3(k). (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... (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... The Legislature, a majority of the membership of each house concurring, may tax corporations, including state and national banks, and their franchises by any method... (a) "Insurer," as used in this section, includes insurance companies or associations and reciprocal or interinsurance exchanges together with their corporate or other attorneys in... (a) The Legislature may authorize counties, cities and counties, and cities to enter into contracts to apportion between them the revenue derived from any sales... 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 power to tax may not be surrendered or suspended by grant or contract. 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... The Legislature shall pass all laws necessary to carry out the provisions of this article. 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... (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... Last modified: August 5, 2008 |