including, but not limited to, Sections 8 and Sections 9 of Article II, the 218. 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. CALIFORNIA CONSTITUTION ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) SEC. California Constitution Article XIII, Section 19; Revenue and Taxation Code Sections 11201-11702. Local Government Tax Limitation. neither the Legislature nor any local government charter shall impose 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]. statutory initiatives.[1]. State constitution, Courts in California | Election governance | Initiative Power for Local Taxes, Assessments, Fees and Charges. Article XIII D is added to the California Constitution to read: ARTICLE XIII D. SECTION 1. On June 6, 1978, the voters in California approved Proposition 13 which added article XIII A to the California Constitution. (6) A charge imposed as a condition of property development. 1. Section 202(a)(3) exempts charter school property (whether owned or leased) if it is used exclusively for public school purposes. (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. Court of Appeals | On June 6, 1978, the voters in California approved Proposition 13 which added article XIII A to the California Constitution. ). ), 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. Article XIII C is added to the California Constitution to read: ARTICLE XIII C SECTION 1. ARTICLE IV. For purposes of this limitation, the Constitution defines . Initiative measure. Charges. matters of reducing or repealing any local tax, assessment, fee or Largest cities | Personal property includes all property, except real property. Definitions. (b) Affect existing laws relating to the imposition of fees or charges as a condition of property development. 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. 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. 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. 354398 California Constitution — ARTICLE XIII C VOTER APPROVAL FOR LOCAL TAX LEVIES The Supreme Court consists of the Chief Justice of California and 6 associate justices. 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. State executives | provision of this Constitution: Initiative Power for Local Taxes, Assessments, Fees and Article XIII D is added to the California Constitution to read: ARTICLE XIII D. SECTION 1. (c) Affect existing laws relating to the imposition of timber yield taxes. (a) “General tax” means any tax imposed for general governmental purposes. Financial regulation | 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. Legislatively-referred constitutional amendment, Publication requirements for proposed state constitutional amendments, Rules about constitutional conventions in state constitutions, State constitutional articles governing state legislatures. if(document.getElementsByClassName("reference").length==0) if(document.getElementById('Footnotes')!==null) document.getElementById('Footnotes').parentNode.style.display = 'none'; California elections in 2021 | 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. Initiative measure.). Disclaimer: This Constitution may not be the most recent version.California may have more current or accurate information. https://ballotpedia.org/Article_XIII_C,_California_Constitution sourced from the State of California's official Constitution webpage: "". Retrieved on 27 December 2008. 4th 220, 247–249.) Largest counties | Campaign finance requirements | 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. SEC. Section 1 of Article XIII C contains definitions applicable to the article. Environment | 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. 2. Definitions. Initiative measure. Retrieved on 27 December 2008. Application. Under article XIII, section . Energy | (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. 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. 2. Article XIII C is added to the California Constitution to read: ARTICLE XIII C SECTION 1. Timber Yield Tax. 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: " ". 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. Redistricting, List of California ballot measures | Notwithstanding any other provision of this Constitution, School districts in California | Public education | I. Healthcare | Special purpose districts or agencies, including school districts, shall have no power to levy general taxes. 1 amended Nov. 2, 2010, by Prop. 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. (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. Taxes. * California Constitution - CONS ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] [SECTION 1 - SEC. 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. 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. 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. SECTION 1. 218. Article XIII C … 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. 3] ( Article 13C added Nov. 5, 1996, by Prop. Article XIII C … 218. 2021 legislative session | 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. Elections calendar | 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 this Constitution: (a) All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. Article XIII C – Local Government Taxes. 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. 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. State legislature | 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 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. Disclaimer: This Constitution may not be the most recent version.California may have more current or accurate information. Federal courts | (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. Local measures | LEGISLATIVE DEPARTMENT. (4) A charge imposed for entrance to or use of local government property, or the purchase, rental, or lease of local government property. Proposition 218 amended the California Constitution by adding Article XIII C and Article XIII D. Article XIII C added constitutional voter approval requirements for … 218. (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. Notwithstanding any other Campaign finance requirements, Who represents me? 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. 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. under article XIII C, section 2 of the California constitution, the measure had to be submitted to the voters at the next general election. a signature requirement higher than that applicable to statewide Constitutional Definitions. 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. (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). (d) “Special tax” means any tax imposed for specific purposes, including a tax imposed for specific purposes, which is placed into a general fund. Immigration | under article XIII C, section 2 of the California constitution, the measure had to be submitted to the voters at the next general election. 218. fees and charges shall be applicable to all local governments and Voting in California | California Laws; Constitution; ARTICLE XIII - TAXATION 1-35 :: California Constitution; ARTICLE XIII - TAXATION 1-35 :: California Constitution. (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. 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. Local Government Tax Limitation. | XIIIA, Section 2. As used in this article: (a) ''General tax" means any tax imposed for general governmental purposes. 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. 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 … (Sec. 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). 02/21/19 10:09 AM I. SEC. Section 3 of Proposition 218 added Article XIII C to the California Constitution. 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. Superior Courts, Budget and finances | 2 added Nov. 5, 1996, by Prop. (Sec. (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. 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 Article XIII C relates primarily to local government taxes, including applicable voter approval requirements. Article VI 1 CALIFORNIA CONSTITUTION ARTICLE 6 JUDICIAL SEC. full cash valueto mean Ballot access for parties | 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. For purposes of this limitation, the Constitution defines . (Sec. 3] ( Article 13C added Nov. 5, 1996, by Prop. The power of initiative to affect local taxes, assessments, 1 "Real property" includes land; all mines, As used in this article: (a) ''General tax" means any tax imposed for general governmental purposes. 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 Sales and Use Tax (including State-administered local sales, transactions, and use taxes) Revenue and Taxation Code Sections 6001-7279.6. Initiative measure. What's on my ballot? Constitution of the State of California 1879 Art. Local Government Tax Limitation. CALIFORNIA CONSTITUTION ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) SEC. Ballot access for candidates | 26. https://ballotpedia.org/Article_XIII_A,_California_Constitution Ballotpedia features 319,209 encyclopedic articles written and curated by our professional staff of editors, writers, and researchers. Ballot measure laws | except as in this Constitution expressly directed or permitted. Public pensions | ( Article 13C added Nov. 5, 1996, by Prop. 4th 220, 247–249.) State Senate | 3 added Nov. 5, 1996, by Prop. 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. 3]   (Article 13C added Nov. 5, 1996, by Prop. Congressional delegation | initiative power shall not be prohibited or otherwise limited in 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. (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. Local Government Tax Limitation. Judicial Selection | 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. House of Representatives | full cash valueto mean Initiative measure.). Click here to contact us for media inquiries, and please donate here to support our continued expansion. charge. 218. Application. (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. Initiative measure. 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. | 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. 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. 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. Supreme Court | Click here to contact our editorial staff, and click here to report an error. 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