California Constitution Article XIII C - Voter Approval for Local Tax Levies [Sections 1 - 3]
Here is a summary of the California Constitution – Article XIII C: Voter Approval for Local Tax Levies
[Sections 1 – 3]
🔹 Purpose of Article XIII C:
Article XIII C was added by Proposition 218 in 1996 to give voters greater control over local taxes, assessments, fees, and charges. It requires that new or increased local taxes be approved by voters.
📘 Section-by-Section Summary:
Section 1 – Definitions
This section defines key terms used in the article:
“Local government”: Any city, county, special district, or other local or regional governmental entity.
“Local tax”: Any tax imposed by a local government, except for those imposed under state law.
“General tax”: A tax used for general governmental purposes.
“Special tax”: A tax designated for a specific purpose.
Section 2 – Voter Approval Requirement
This section sets rules for the levying of local taxes:
(a) All new local taxes or tax increases must be submitted to the electorate.
(b) A general tax must be approved by a majority vote of the electorate in a regularly scheduled general election, not a special election (unless a state of emergency is declared).
(c) A special tax must be approved by a two-thirds (⅔) vote of the electorate.
Section 3 – Initiative Power
This section affirms that:
Voters have the power to use the initiative process to reduce or repeal any local tax, assessment, fee, or charge.
This initiative power applies not only to general taxes but also to special taxes and other revenue measures.
✅ Summary of Key Principles:
No new local tax (general or special) can be imposed without voter approval.
General taxes require a majority vote.
Special taxes require a two-thirds vote.
Voters can use the initiative process to reduce or eliminate existing local taxes.
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