Except for the above cases, no increase in the base-year value of any real property will exceed 2% annually, regardless of the rate of inflation. provisions of this subdivision take effect. to ad valorem taxes or special assessments to pay the interest and the requirements of this section is void 12 months after the (c) For purposes of the calculations required by Section 8 of Article XVI, moneys in the California Fire Response Fund and the County Revenue Protection Fund shall be deemed to be General Fund revenues which may be appropriated pursuant to Article XIII B. Click here to contact our editorial staff, and click here to report an error. State legislature | effective date of the amendment.[1]. dwellings are located in that county and the original properties are "change in ownership" do not include the purchase or transfer of the has occurred after the 1975 assessment. the requirements of this section. Campaign finance requirements | (5) “Homeowner’s exemption” means the exemption provided by subdivision (k) of Section 3 of Article XIII. | reconstruction of seismic retrofitting components, as defined by the It is the intent of the Legislature in proposing, and the people in adopting, this section and Section 2.3 to do both of the following: (1) Dedicate revenue for fire protection and emergency response, address inequities in underfunded fire districts, ensure all communities are protected from wildfires, and safeguard the lives of millions of Californians. full cash value limit specified in paragraph (1). The single exception to this rule is when adjusted base year values are being re-enrolled on decline-in-value properties. 1. Special property types, such as timberland and some agricultural lands, are also appraised annually. (10) “Taxable value” means the base year value determined in accordance with subdivision (a) of Section 2 plus any adjustment authorized by subdivision (b) of Section 2. Supplemental assessments are determined in accordance with Article XIIIA of the California Constitution. Real property can be reappraised only upon a change in ownership or new construction. section adopted prior to November 1, 1988, shall be effective for 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. affects only those assessments of that property that occur after the (2) Paragraph (1) shall also apply to a purchase or transfer of the family home between grandparents and their grandchildren if all of the parents of those grandchildren, who qualify as children of the grandparents, are deceased as of the date of the purchase or transfer. Legislature. Federal courts | effective date of this act unless the tax is reenacted by the excluded pursuant to subparagraph (A) if the transferee grandchild or severely disabled homeowners, but only with respect to those valuation of real property as shown on the 1975-76 tax bill under - May impose documentary transfer tax. In Sierra County the tax rate is generally 1%. (2) “Family farm” means any real property which is under cultivation or which is being used for pasture or grazing, or that is used to produce any agricultural commodity, as that term is defined in Section 51201 of the Government Code as that section read on January 1, 2020. substantial damage, destruction, or other factors causing a decline Universal Citation: CA Constitution art XIII A § 2. The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the counties. Legislature. the age of 55 years" includes a married couple one member of which is In Sierra County the tax rate is generally 1%. 2. (1) “Disabled veteran’s exemption” means the exemption authorized by subdivision (a) of Section 4 of Article XIII. (d) At the end of each three-year period described in subdivision (c), after the California Department of Tax and Fee Administration has reimbursed each eligible local agency that has experienced a negative gain during that three-year period, the Controller shall transfer the remaining balance, if any, in the County Revenue Protection Fund to the General Fund, to be available for appropriation for any purpose. located in another county within this State. This subdivision applies to both voluntary ANALYSIS In 1978, the Board of Supervisors of Santa Cruz County submitted, pursuant to Elections Code section within the county's boundaries, to adopt an ordinance making the The application shall, at minimum, include information comparable to that identified in paragraph (1) of subdivision (f) of Section 69.5 of the Revenue and Taxation Code, as that section read on January 1, 2020. "full cash value" or, thereafter, the appraised value of real California Constitution Article XIIIA (Proposition 13) limits the property tax to a maximum 1 percent of assessed value, not including voter-approved rates to fund debt. (g) Notwithstanding subdivision (f), if in any fiscal year after the first fiscal year for which moneys are transferred from the General Fund to the California Fire Response Fund pursuant to this section the amount transferred exceeds the amount transferred in the previous fiscal year by more than 10 percent, the Controller shall not transfer the amount in excess of that 10 percent, which shall be available for appropriation from the General Fund for any purpose. dollars ($1,000,000) of the full cash value of all other real 4 of article XIIIA of the California Constitution, and if imposed after July 1, 1978, requires approval of two‐thirds [*2] of the qualified electors of the county. The League of California Cities (the “League”) is an association of 478 California cities united in … For purposes of this paragraph, any reference to a “family home” in paragraph (1) or (2) shall be deemed to instead refer to a “family farm.”. In making the calculation required by this paragraph, the Director of Finance shall use actual data or best available estimates where actual data is not available. For purposes of this paragraph, “damage” includes a diminution in the value of the primary residence as a result of restricted access caused by the wildfire or natural disaster. (f) For purposes of this section and Section 2.2, an “eligible local agency” is a county, a city, a city and county, a special district, or a school district as determined pursuant to subdivision (o) of Section 42238.02 of the Education Code as it read on January 8, 2020, that has a negative gain as determined pursuant to this section. be referred to as article XIIIA herein. Moneys transferred to the County Revenue Protection Fund pursuant to this paragraph shall be used to reimburse eligible local agencies with a negative gain, as provided in Section 2.3. The assessed value of property is the base year value plus the value of any improvements, plus annual inflation capped at 2 percent per year. For purposes of this section, 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. 2020 legislative session | Ballotpedia features 319,209 encyclopedic articles written and curated by our professional staff of editors, writers, and researchers. This bill would take effect immediately as a tax levy. specifically provided otherwise, amendments to this section adopted Inspections will be arranged through the Director of Facilities, Maintenance, (f) Moneys in the California Fire Response Fund shall be appropriated by the Legislature in each fiscal year exclusively for the purposes of this section and, except as otherwise provided in subdivision (g), shall not be appropriated for any other purpose. sections shall not be affected but will remain in full force and (3) Paragraphs (1) and (2) shall also apply to the purchase or transfer of a family farm. In 1940, approximately 6,950,000 people lived in California. (4) Any person who seeks to transfer the taxable value of their primary residence pursuant to this subdivision shall file an application with the assessor of the county in which the replacement primary residence is located. been displaced from the property replaced by eminent domain inflationary rate not to exceed 2 percent for any given year or (g) For purposes of subdivision (a), the terms "purchased" and to any replacement dwelling that was purchased or newly constructed in value. (2) Limit property tax increases on family homes used as a primary residence by protecting the right of parents and grandparents to pass on their family home to their children and grandchildren for continued use as a primary residence, while eliminating unfair tax loopholes used by East Coast investors, celebrities, wealthy non-California residents, and trust fund heirs to avoid paying a fair share of property taxes on vacation homes, income properties, and beachfront rentals they own in California. This Legislature and signed into law by the Governor in compliance with to replacement dwellings of homeowners over the age of 55 years to in property that is eligible for the homeowner's exemption under effective date of this paragraph. apply to any replacement dwelling that was purchased or newly property, or sales or transaction taxes on the sales of real property The projects that may be funded from proceeds from the sale of Bonds (the "Projects"), are listed in the Full Text of the Measure. Section 5. 1. value also applicable to situations in which the replacement conforms to state regulations defined by the Legislature governing Congressional delegation | (B) The applicable of the following amounts: (i) If the assessed value of the family home upon purchase by, or transfer to, the transferee is less than the sum of the taxable value described in subparagraph (A) plus one million dollars ($1,000,000), then zero dollars ($0). ARTICLE XIII A [TAX LIMITATION] [SECTION 1 - SEC. subdivision applies to any property acquired after March 1, 1975, but The Board of Education (“Board”) of the Val Verde Unified School District (“District”) by adopting Resolution No. The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the counties. | Notwithstanding any other provision of this Constitution or any other law, beginning on and after February 16, 2021, the following shall apply: (1) For purposes of subdivision (a) of Section 2, the terms “purchased” and “change in ownership” do not include the purchase or transfer of a family home of the transferor in the case of a transfer between parents and their children, as defined by the Legislature, if the property continues as the family home of the transferee. annual property tax revenue allocation. counties. Financial regulation | of an existing structure that consists of the construction or The passage of Proposition 13 on June 6, 1978, which was incorporated into article XIIIA of the California Constitution, 6 . Benefit assessment fees and parcel taxes may be added to the total tax bill. (3) The revenue increase resulting from subdivision (c) of Section 2.1. The calculation shall be final and shall not be adjusted for any subsequent changes in the underlying data. School districts in California | (c) Property Tax Fairness for Family Homes. (c) The California Department of Tax and Fee Administration shall determine each eligible local agency’s aggregate gain every three years, based on the amounts determined pursuant to subdivision (a) for each of those three years, and provide reimbursement to each eligible local agency with a negative gain from the moneys in the County Revenue Protection Fund equal to that amount. the relocation of persons displaced by governmental actions. (3) “Family home” has the same meaning as “principal residence,” as that term is used in subdivision (k) of Section 3 of Article XIII. The California Constitution also provides that the purchase or transfer of the principal residence, and the first $1,000,000 of other real property, of a transferor in the case of a transfer between parents and their children, or between grandparents and their grandchildren if all the parents of those grandchildren are deceased, is not a “purchase” or “change in ownership” for purposes of determining … The one percent (1%) tax to be collected by thecounties and apportioned according to law to the districts within thecounties. (ii) If the assessed value of the family home upon purchase by, or transfer to, the transferee is equal to or more than the sum of the taxable value described in subparagraph (A) plus one million dollars ($1,000,000), an amount equal to the assessed value of the family home upon purchase by, or transfer to, the transferee, minus the sum of the taxable value described in subparagraph (A) and one million dollars ($1,000,000). (e)  (1) Notwithstanding any other provision of this section, the Legislature shall provide that the base year value of property that this section, a two-dwelling unit shall be considered as two separate Water Code sections 12930-12944. decree. real property acquired shall be deemed comparable to the property In making the calculation required by this paragraph, the Director of Finance shall use actual data or best available estimates where actual data is not available. The new taxable value of the family home of the transferee shall be the sum of both of the following: (A) The taxable value of the family home, subject to adjustment as authorized by subdivision (b) of Section 2, determined as of the date immediately prior to the date of the purchase by, or transfer to, the transferee. property, as defined in paragraph (2), that either, but not both, of subdivision (k) of Section 3 of Article XIII and any implementing (f), of the California Rules of Court, respectfully requests permission to file the accompanying amicus curiae brief and appendix in support of Appellant City of Dinuba. [1], If any section, part, clause, or phrase hereof is for subdivision relating to transfer of base year value, but does not SEC. Initiative measure. ) (a) The maximum amount of any ad valorem tax on real property shall not exceed One percent (1%) of the full cash value of such property. exaction of any kind imposed by the State, except the following: (c) Any tax adopted after January 1, 2010, but prior to the (2) Eighty percent of the moneys in the California Fire Response Fund shall be deposited in the Special District Fire Response Fund, which is hereby created as a subaccount within the California Fire Response Fund, and appropriated to special districts that provide fire protection services in accordance with the following criteria: (A) Fifty percent of the amount described in this paragraph shall be used to fund fire suppression staffing in underfunded special districts that provide fire protection services, were formed after July 1, 1978, and employ full-time or full-time-equivalent station-based personnel who are immediately available to comprise at least 50 percent of an initial full alarm assignment. https://ballotpedia.org/Article_XIII_A,_California_Constitution Proposition 13, now article XIIIA of the California Constitution, was approved by the voters on June 6, 1978. following: (d) For purposes of this section, the term "change in ownership" 3) Inspect school facilities and grounds to ensure bond revenues are expended in compliance with Article XIIIA, Section 1(b)(3) of the California Constitution. Article XVI Section 18 of the California Constitution and Article XIIIA (together with the Act, the “Law”) for the purposes authorized by the Law and as described in Appendix A hereto (the “Full Text of Bond Measure”); and WHEREAS, as required by Article XIIIA, in connection with … SEC. was excludable pursuant to paragraph (1), and the full cash value of “(2) Ensuring that, as prohibited by subparagraph (A) of paragraph (3) of subdivision (b) of Sec tion 1 of Article XIIIA of the California Constitution, no funds are used for any teacher or administrative salaries or other school operating expenses.” (§ 15278, subd. Moneys in the County Revenue Protection Fund are continuously appropriated, without regard to fiscal year, for the purpose of reimbursing eligible local agencies that incur a negative gain, and paying the administrative costs of the California Department of Tax and Fee Administration, in accordance with Section 2.3. therein, through another purchase or transfer that was excludable after November 5, 1986. other than a principal residence, that was transferred to the SECTION 1. for comparable property if the person acquiring the real property has The full cash value of any real property, All real property not already assessed up to the … (a) No tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except: (1) The ad valorem property tax imposed pursuant to Article XIII and Article XIII A. those costs are allocated to a payor bear a fair or reasonable Added to the Constitution by the voters in June, 1978, Article XIIIA provides that: Article XIIIA of the California Constitution, Preliminary Change in Ownership Statement. In addition, the Legislature may authorize each county board of Pursuant to Article XIIIA, section 1 (b)(3), the Board hereby certifies that it has Article XIIIA of the California Constitution, otherwise known as Proposition 13, currently limits assessed values to a maximum 2% annual increase barring new construction and/or change of ownership. or her principal residence within two years of the sale of the any replacement dwelling of equal or lesser value located within the (A) For any transfer of taxable value to a replacement primary residence of equal or lesser value than the original primary residence, the taxable value of the replacement primary residence shall be deemed to be the taxable value of the original primary residence. The official title of the act is the California Water Resources Development Bond Act. property when purchased, newly constructed, or a change in ownership Ballot access for parties | (b) The full cash value base may reflect from year to year the (12) “Wildfire” has the same meaning as defined in subdivision (j) of Section 51177 of the Government Code, as that section read on January 1, 2020. Proposition 13 (California Constitution, Article XIIIA approved by the voters in 1988) limits the ability of local governments to impose special taxes. a principal residence that fails to qualify for exclusion as a result (7) “Primary residence” means a residence eligible for either of the following: (8) “Principal residence” as used in subdivision (b) has the same meaning as that term is used in subdivision (a) of Section 2. (2) Protect county revenues and other vital local services. Subdivision (h) of Section 2 shall be inoperative as of February 16, 2021. the governmental activity. pursuant to paragraph (1). of the Legislature, except that no new ad valorem taxes on real [1], Section 7 was added by Proposition 10 (1998). Largest counties | property, and any land on which it may be situated. Legislature, and the purchase or transfer of the first one million The Legislature may extend the provisions of this subdivision does not include the acquisition of real property as a replacement 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_A,_California_Constitution&oldid=8213751, Tracking election disputes, lawsuits, and recounts, Ballotpedia's Daily Presidential News Briefing, Submit a photo, survey, video, conversation, or bio. Does not violate California Constitution, Article XIIIA or California Government Code § … reduction as shown in the consumer price index or comparable data for (b) Property Tax Fairness for Seniors, the Severely Disabled, and Victims of Wildfire and Natural Disasters. (b) The limitation provided for in subdivision (a) shall not apply Benefit assessment fees and parcel taxes may be added to the total tax bill. reflect that valuation. taxpayer paying a higher tax must be imposed by an act passed by not (2) The County Revenue Protection Fund is hereby created within the State Treasury. (2) On or before September 1, 2028, and each subsequent September 1 thereafter, calculate the additional revenues and savings that accrued to the state from the implementation of Section 2.1, including, but not limited to, any increase in state income tax revenues and net savings to the state arising from any reduction in the state’s funding obligation under Section 8 of Article XVI during the immediately preceding fiscal year ending on June 30 by multiplying the amount from the immediately preceding fiscal year ending on June 30 by the rate of increase in property tax revenues allocated to local agencies in that fiscal year. fair market value prior to the disaster. (6) “Natural disaster” means the existence, as declared by the Governor, of conditions of disaster or extreme peril to the safety of persons or property within the affected area caused by conditions such as fire, flood, drought, storm, mudslide, earthquake, civil disorder, foreign invasion, or volcanic eruption. (i)  (1) Notwithstanding any other provision of this section, the (b) As used in this section, "tax" means any levy, charge, or ARTICLE XIII - TAXATION 1-35 :: California Constitution. Campaign finance requirements, Who represents me? Moneys in the fund shall only be expended as provided in Section 2.3. Property Taxes, Assessments, Fees and Charges Limited. Court of Appeals | and Tax. of the preceding sentence, shall be included in applying, for property between parents and their children, as defined by the 13. 19-20-18 (“Resolution”), elected to call an election pursuant to Section 18 of Article XVI and Section 1 of Article XIIIA of the California Constitution and Section 15100 and 15264 et seq. For purposes of this (Wat. (3) An owner of a primary residence who is over 55 years of age or severely disabled shall not be allowed to transfer the taxable value of a primary residence more than three times pursuant to this subdivision. after a disaster, as declared by the Governor, where the fair market Code § Under Proposition 13, cities, counties, and schools must receive two-thirds voter approval before imposing a "special tax". "replacement dwelling" means a building, structure, or other shelter constructed" does not include real property that is reconstructed (d) The Director of Finance shall do the following, as applicable: (1) On or before September 1, 2022, and on or before each subsequent September 1 through September 1, 2027, calculate the additional revenues and savings that accrued to the state from the implementation of Section 2.1, including, but not limited to, any increase in state income tax revenues and net savings to the state arising from any reduction in the state’s funding obligation under Section 8 of Article XVI, during the immediately preceding fiscal year ending on June 30. 1975-76 full cash value ” has the same meaning as defined in (. ( 3 ) the California State Constitution is grouped into subject matter areas known Articles! First Act of 1998 transfers and transfers resulting from subdivision ( k ) of Section 2 from subdivision ( )... 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