California Constitution ARTICLE XIII C VOTER APPROVAL FOR LOCAL TAX LEVIES ARTICLE XIII D ASSESSMENT AND PROPERTY-RELATED FEE REFORM → sourced from the State of California's official Constitution webpage: " ". The judicial power of this State is vested in the Supreme Court, courts of appeal, and superior courts, all of which are courts of record. Initiative measure. Notwithstanding any other provision of this Constitution, including, but not limited to, Sections 8 and 9 of Article II, the initiative power shall not be prohibited or otherwise limited in matters of reducing or repealing any local tax, assessment, fee or charge. Judicial Selection | 218 amended the California Constitution by adding articles XIII C (“Article XIII C”) and XIII D (“Article XIII D”), which affect the ability of special districts and other local governments to levy and collect existing and future taxes, assessments, and property-related fees and charges. https://ballotpedia.org/Article_XIII_C,_California_Constitution XIIIA, Section 2. Nothing in this article or Article XIII C shall be construed to: (a) Provide any new authority to any agency to impose a tax, assessment, fee, or charge. Assembly Bill 483 (Ting, 2013): Principal drafter of legislation that adds a section to the Proposition 218 Omnibus Implementation Act to define the terms “specific benefit” and “specific government service” for purposes of California Constitution, Article XIII C. Howard Jarvis Taxpayers Association v. Disclaimer: This Constitution may not be the most recent version.California may have more current or accurate information. 1 amended Nov. 2, 2010, by Prop. Definitions. Article XIII C – Local Government Taxes. (Sec. Taxes. ARTICLE XIII C AND OTHER FEES AND ... A local government’s power to tax arises from the Constitution (for charter cities) or by statute (for counties, general law cities ... (1995) 11 Cal. Energy | Application. (a) “General tax” means any tax imposed for general governmental purposes. Article XIII D is added to the California Constitution to read: ARTICLE XIII D. SECTION 1. Sales and Use Tax (including State-administered local sales, transactions, and use taxes) Revenue and Taxation Code Sections 6001-7279.6. fees and charges shall be applicable to all local governments and Ballot access for candidates | LEGISLATIVE DEPARTMENT. (c) “Special district” means an agency of the State, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions with limited geographic boundaries including, but not limited to, school districts and redevelopment agencies. I. (Sec. * California Constitution - CONS ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] [SECTION 1 - SEC. (5) A fine, penalty, or other monetary charge imposed by the judicial branch of government or a local government, as a result of a violation of law. California Laws; Constitution; ARTICLE XIII - TAXATION 1-35 :: California Constitution; ARTICLE XIII - TAXATION 1-35 :: California Constitution. SECTION 1. 218. Timber Yield Tax. | 2. 2 added Nov. 5, 1996, by Prop. Largest cities | Local Government Tax Limitation. Financial regulation | under article XIII C, section 2 of the California constitution, the measure had to be submitted to the voters at the next general election. 2. ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] Home California Constitution ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] [SECTION 1 – SEC. Notwithstanding any other Special purpose districts or agencies, including school districts, shall have no power to levy general taxes. For purposes of this limitation, the Constitution defines . initiative power shall not be prohibited or otherwise limited in 26. Initiative measure. Assembly Bill 483 (Ting, 2013): Principal drafter of legislation that adds a section to the Proposition 218 Omnibus Implementation Act to define the terms “specific benefit” and “specific government service” for purposes of California Constitution, Article XIII C. Howard Jarvis Taxpayers Association v. Section 202(a)(3) exempts charter school property (whether owned or leased) if it is used exclusively for public school purposes. Local Government Tax Limitation. California’s Constitution sets forth important personal rights in Article I of its constitution, such as the right to privacy (Article I, Section I) and, my personal favorite, the right to fish in public streams (Article I, Section 25) The provisions of direct democracy (initiative, referendum and recall) are found in Article II. Supreme Court | A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 4 of, and by adding Section 4.5 to, Article XIII A thereof, by amending Section 2 of Article XIII C thereof, and by amending Section 3 of Article XIII D thereof, relating to taxation. Application. Article XIII C of the California Constitution generally requires a majority vote of the electorate for a local government to impose, extend, or increase any general tax and a 2/3 vote of the electorate to impose, extend, or increase any special tax and permits the use of | (d) “Special tax” means any tax imposed for specific purposes, including a tax imposed for specific purposes, which is placed into a general fund. The power of initiative to affect local taxes, assessments, https://ballotpedia.org/Article_XIII_A,_California_Constitution Local Government Tax Limitation. Disclaimer: This Constitution may not be the most recent version.California may have more current or accurate information. As used in this article: (a) ''General tax" means any tax imposed for general governmental purposes. 3] ( Article 13C added Nov. 5, 1996, by Prop. Federal courts | matters of reducing or repealing any local tax, assessment, fee or Personal property includes all property, except real property. 218. Public pensions | For purposes of this limitation, the Constitution defines . Ballotpedia features 319,209 encyclopedic articles written and curated by our professional staff of editors, writers, and researchers. Article XIII D is added to the California Constitution to read: ARTICLE XIII D. SECTION 1. What's on my ballot? State Senate | Initiative Power for Local Taxes, Assessments, Fees and Charges. 2021 legislative session | 3]   (Article 13C added Nov. 5, 1996, by Prop. Click here to contact our editorial staff, and click here to report an error. (4) A charge imposed for entrance to or use of local government property, or the purchase, rental, or lease of local government property. SEC. 218 amended the California Constitution by adding articles XIII C (“Article XIII C”) and XIII D (“Article XIII D”), which affect the ability of special districts and other local governments to levy and collect existing and future taxes, assessments, and property-related fees and charges. Notwithstanding any other provision of this Constitution, (b) “Local government” means any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity. Section 3 of Proposition 218 added Article XIII C to the California Constitution. 3 added Nov. 5, 1996, by Prop. Moreover, I hereby find that the declared state of emergency constitutes a state of emergency within the meaning of Article XIII B, section 3, subdivision (c), paragraph (2) of the California Constitution. (c) Affect existing laws relating to the imposition of timber yield taxes. neither the Legislature nor any local government charter shall impose Notwithstanding any other provision of this Constitution: (a) All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. On June 6, 1978, the voters in California approved Proposition 13 which added article XIII A to the California Constitution. Court of Appeals | Charges. The power of initiative to affect local taxes, assessments, fees and charges shall be applicable to all local governments and neither the Legislature nor any local government charter shall impose a signature requirement higher than that applicable to statewide statutory initiatives. 4th 220, 247–249.) The City of California City argued in response that “section 4 of article XIII A should be harmonized with section 2 of article XIII C [added by Proposition 218], and that various definitions [that were] in place at the time Proposition 218 was adopted lead to the conclusion that City's resident voters are the relevant electorate.” (Id. 218. statutory initiatives.[1]. ARTICLE XIII C AND OTHER FEES AND ... A local government’s power to tax arises from the Constitution (for charter cities) or by statute (for counties, general law cities ... (1995) 11 Cal. Article XIII A generally limits the amount of ad valorem tax to a maximum of 1 percent of the full cash value of the real property. Ballot measure laws | As used in this article: (a) ''General tax" means any tax imposed for general governmental purposes. a signature requirement higher than that applicable to statewide ARTICLE IV. (7) Assessments and property-related fees imposed in accordance with the provisions of Article XIII D. The local government bears the burden of proving by a preponderance of the evidence that a levy, charge, or other exaction is not a tax, that the amount is no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payor bear a fair or reasonable relationship to the payor’s burdens on, or benefits received from, the governmental activity. Joseph R. Grodin, Calvin R. Massey, and Richard B. Cunningham (1993), Number of state constitutional amendments in each state, https://ballotpedia.org/wiki/index.php?title=Article_XIII_C,_California_Constitution&oldid=5845521, Tracking election disputes, lawsuits, and recounts, Ballotpedia's Daily Presidential News Briefing, Submit a photo, survey, video, conversation, or bio. Initiative measure.). State legislature | 354398 California Constitution — ARTICLE XIII C VOTER APPROVAL FOR LOCAL TAX LEVIES Local measures | 218. Local Government Tax Limitation. Article XIII C is added to the California Constitution to read: ARTICLE XIII C SECTION 1. City of Redding(2018) 6 Cal.5th 1, the California Supreme Court summarized the scope and application of article XIII C: “California voters have, over the past four decades, adopted a series of initiatives designed to limit the authority of state and local governments to impose taxes without voter approval. Article XIII C … We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Healthcare | The total annual appropriations subject to limitation ofthe State and of each local government shall not exceed theappropriations limit of the entity of government for the prior yearadjusted for the change in the cost of living and the change inpopulation, except as otherwise provided in this article. provision of this Constitution: Initiative Power for Local Taxes, Assessments, Fees and 218. State constitution, Courts in California | 02/21/19 10:09 AM Campaign finance requirements, Who represents me? Click here to contact us for media inquiries, and please donate here to support our continued expansion. Public education | Article XIII A generally limits the amount of ad valorem tax to a maximum of 1 percent of the full cash value of the real property. Redistricting, List of California ballot measures | Superior Courts, Budget and finances | Largest counties | Definitions. Section 1 of Article XIII C contains definitions applicable to the article. Ballot access for parties | Initiative measure. Article XIII C is added to the California Constitution to read: ARTICLE XIII C SECTION 1. under article XIII C, section 2 of the California constitution, the measure had to be submitted to the voters at the next general election. sourced from the State of California's official Constitution webpage: "". ), ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES], Denham speaks in support of America’s Water Infrastructure Act, Armed Forces Bowl erupts into brawl between Tulsa, Mississippi State football players, Visa ban extended; court clears health insurance rule as Biden promises to undo many of Trump immigration actions, New California laws that go into effect in 2021, New Year's revelries muted by virus as curtain draws on 2020, Kirk Cameron hosts New Year's Eve gathering at Point Mugu, despite warnings from public health officials. Immigration | On June 6, 1978, the voters in California approved Proposition 13 which added article XIII A to the California Constitution. The Supreme Court consists of the Chief Justice of California and 6 associate justices. (c) Any general tax imposed, extended, or increased, without voter approval, by any local government on or after January 1, 1995, and prior to the effective date of this article, shall continue to be imposed only if approved by a majority vote of the voters voting in an election on the issue of the imposition, which election shall be held within two years of the effective date of this article and in compliance with subdivision (b). (e) As used in this article, “tax” means any levy, charge, or exaction of any kind imposed by a local government, except the following: (1) A charge imposed for a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege. 218. Notwithstanding any other provision of this Constitution: (a) All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. California Constitution Article XIII, Section 19; Revenue and Taxation Code Sections 11201-11702. School districts in California | article xiii a [tax limitation] article xiii b government spending limitation article xiii c [voter approval for local tax levies] article xiii d [assessment and property-related fee reform] article xiv labor relations article xv usury article xvi public finance article xviii amending and revising the constitution article xix motor vehicle revenues Legislatively-referred constitutional amendment, Publication requirements for proposed state constitutional amendments, Rules about constitutional conventions in state constitutions, State constitutional articles governing state legislatures. CALIFORNIA CONSTITUTION ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) SEC. (d) No local government may impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote. full cash valueto mean 2. (3) A charge imposed for the reasonable regulatory costs to a local government for issuing licenses and permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and the administrative enforcement and adjudication thereof. A general tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. I. CALIFORNIA CONSTITUTION ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) SEC. full cash valueto mean (6) A charge imposed as a condition of property development. Environment | House of Representatives | Voting in California | Moreover, I hereby find that the declared state of emergency constitutes a state of emergency within the meaning of Article XIII B, section 3, subdivision (c), paragraph (2) of the California Constitution. 3] ( Article 13C added Nov. 5, 1996, by Prop. Article XIII C … Notwithstanding any other provision of law, the provisions of this article shall apply to all assessments, fees and charges, whether imposed pursuant to state statute or local government charter authority. Proposition 218 amended the California Constitution by adding Article XIII C and Article XIII D. Article XIII C added constitutional voter approval requirements for … Retrieved on 27 December 2008. Constitutional Definitions. Campaign finance requirements | Initiative measure.). ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] Home California Constitution ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] [SECTION 1 – SEC. 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 fair market value. Congressional delegation | ). (Sec. The legislative power of this State shall be vested in a Senate and Assembly, which shall be designated The Legislature of the State of California, and the enacting clause of every law shall be as follows: "The People of the State (b) No local government may impose, extend, or increase any general tax unless and until that tax is submitted to the electorate and approved by a majority vote. charge. Article XIII C in its entirety was added to the state's constitution in 1996 when voters approved Proposition 218, which also added Article XIII D to the constitution. A special tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. 1. Constitution of the State of California 1879 Art. Notwithstanding any other provision of this Constitution: (a) All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. Election governance | (b) Affect existing laws relating to the imposition of fees or charges as a condition of property development. except as in this Constitution expressly directed or permitted. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Notwithstanding any other provision of law, the provisions of this article shall apply to all assessments, fees and charges, whether imposed pursuant to state statute or local government charter authority. 4th 220, 247–249.) (2) A charge imposed for a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the service or product. Retrieved on 27 December 2008. including, but not limited to, Sections 8 and Sections 9 of Article II, the Article XIII C, section 2 of the California Constitution was adopted by California voters in 1996 as a part of Proposition 218 and curtails the ability of local governments to impose taxes, assessments, and fees and charges. The local government bears the burden of proving by a preponderance of the evidence that a levy, charge, or other exaction is not a tax, that the amount is no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payor bear a fair or reasonable relationship to the payor’s burdens on, or benefits received from, the governmental activity.[1]. The election required by this subdivision shall be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body. However, charter schools may qualify for the public schools property tax exemption pursuant to California Constitution article XIII, section 3(d) and Revenue and Taxation Code section 202(a)(3). State executives | Article XIIIA of the California Constitution; Article XIIIA of the California Constitution Added to the Constitution by the voters in June, 1978, Article XIIIA provides that: The maximum amount of property tax cannot exceed 1% of the property's appraised value, plus … Elections calendar | SEC. ( Article 13C added Nov. 5, 1996, by Prop. Under article XIII, section . 1 "Real property" includes land; all mines, Article VI 1 CALIFORNIA CONSTITUTION ARTICLE 6 JUDICIAL SEC. 1, of the California Constitution, all property is taxable and assessed at fair market value, unless otherwise provided by the California Constitution or the laws of the United States. 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