California Constitution Article XIII - Taxation [Sections 1 - 36]
California Constitution – Article XIII: Taxation
[Sections 1 – 36]
This article outlines the framework for property taxation and related fiscal matters in the State of California. Here’s a summary of key sections:
🔹 Section 1 – Taxable Property
All property is taxable unless exempted by the Constitution or federal law.
🔹 Section 2 – Exemptions
Outlines exempt properties, including:
Public property
Educational institutions
Charitable organizations
Churches and religious institutions
🔹 Section 3 – Additional Exemptions
Provides exemptions for:
Personal property
Business inventories
$7,000 of a homeowner's principal residence (Homeowners' Exemption)
Property used by veterans, disabled individuals, and others
🔹 Section 4 – Uniformity and Fairness
All property taxed must be assessed uniformly and at full value.
🔹 Section 5 – Assessment Authority
County assessors are responsible for assessing property values, with oversight from the State Board of Equalization.
🔹 Section 6 – Tax Rate Limits
Limits the maximum property tax rate to 1% of full cash value, per Proposition 13 (1978), unless voter-approved debt exists.
🔹 Sections 7–11 – Procedures and Appeals
Cover assessment procedures, equalization, taxpayer appeals, and guidelines for state oversight.
🔹 Section 12 – State Board of Equalization
Describes the role of the State Board in administering the tax laws, particularly with inter-county property.
🔹 Section 13 – Public Utility Property
Specifies how utility property is assessed for taxation by the state.
🔹 Section 14 – Private Railroad Cars
Taxation of private railroad cars is handled separately from general property.
🔹 Section 15 – Aircraft
Sets specific rules for assessing aircraft property.
🔹 Section 16 – Intangible Personal Property
Excludes intangible personal property from taxation (e.g., stocks, bonds).
🔹 Sections 17–26 – Special Tax Provisions
Include:
Taxation of insurers
Timberland and open-space valuation
Emergency reserve fund contributions
🔹 Section 27 – Prohibition on Income Tax by Local Government
Local governments may not impose an income tax.
🔹 Section 28 – Insurance Tax
Describes how taxes are levied on insurance companies instead of other taxes.
🔹 Sections 29–36 – Miscellaneous Tax Provisions
Cover special use cases like:
Mobile homes
Disaster relief
Senior and disabled taxpayer exemptions
Seismic safety improvements
Infrastructure financing
RELATED Blog
0 comments