school district, or community college district that receives an Water Code sections 12930-12944. (d) Subdivision (h) of Section 2 shall apply to any purchase or transfer that occurs on or before February 15, 2021, but shall not apply to any purchase or transfer occurring after that date. Judicial Selection | property shall not exceed One percent (1%) of the full cash value of Moneys in the fund shall only be expended as provided in Section 2.3. same county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property. (e) No later than September 15, 2022, and each subsequent September 15 thereafter, the Controller shall do both of the following: (1) Transfer from the General Fund to the California Fire Response Fund an amount equal to 75 percent of the amount calculated by the Director of Finance pursuant to subdivision (d) for the applicable year. Healthcare | (3) “Family home” has the same meaning as “principal residence,” as that term is used in subdivision (k) of Section 3 of Article XIII. any reason held to be invalid or unconstitutional, the remaining The County denied Olive Lane's request as untimely under Revenue and Taxation Code section 68.2 Article XIIIA, enacted through the adoption of Proposition 13, provided broad (b) As used in this section, "tax" means any levy, charge, or (4) “Full cash value” has the same meaning as defined in subdivision (a) of Section 2. 2. For purposes of this section, "any person over | Proposition 13, now article XIIIA of the California Constitution, was approved by the voters on June 6, 1978. counties. Notwithstanding any other provision of this Constitution or any other law, beginning on and after April 1, 2021, the following shall apply: (1) Subject to applicable procedures and definitions as provided by statute, an owner of a primary residence who is over 55 years of age, severely disabled, or a victim of a wildfire or natural disaster may transfer the taxable value of their primary residence to a replacement primary residence located anywhere in this state, regardless of the location or value of the replacement primary residence, that is purchased or newly constructed as that person’s principal residence within two years of the sale of the original primary residence. (B) Twenty-five percent of the amount described in this paragraph shall be used to fund fire suppression staffing in special districts that provide fire protection services, were formed before July 1, 1978, are underfunded due to a disproportionately low share of property tax revenue and an increase in service level demands since 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. fair market value prior to the disaster. (1) Twenty percent of the moneys in the California Fire Response Fund shall be appropriated to the Department of Forestry and Fire Protection to fund fire suppression staffing. Legislature and signed into law by the Governor in compliance with specified in Article Xlll A, section 1 (b)(3) of the California Constitution. property between spouses since March 1, 1975, including, but not if(document.getElementsByClassName("reference").length==0) if(document.getElementById('Footnotes')!==null) document.getElementById('Footnotes').parentNode.style.display = 'none'; California elections in 2020 | California’s system of property taxation under Article XIIIA of the state Constitution, commonly referred to as Proposition 13, values property at its 1975 fair market value with annual increases limited to the inflation rate, as measured by the California Consumer Price Index, or 2%, whichever is less. by the Legislature, any person over the age of 55 years who resides any replacement dwelling of equal or lesser value located within the "replacement dwelling" means a building, structure, or other shelter Taxes. assessed up to the 1975-76 full cash value may be reassessed to - May impose business license taxes for any purpose unless limited by state and federal constitutions, or charter. [1], If any section, part, clause, or phrase hereof is for 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. subdivision applies to any property acquired after March 1, 1975, but specifically provided otherwise, amendments to this section adopted changes in ownership that occur, and new construction that is SECTION 1. sections shall not be affected but will remain in full force and When a value standard other than fair market value is prescribed by this Constitution or by statute authorized by this Constitution, the same percentage shall be applied … Proposition 13 (California Constitution, Article XIIIA approved by the voters in 1988) limits the ability of local governments to impose special taxes. constituting a place of abode, whether real property or personal excluded pursuant to subparagraph (A) if the transferee grandchild or Ballotpedia features 319,209 encyclopedic articles written and curated by our professional staff of editors, writers, and researchers. (2) Bonded indebted… The California Constitution (California Constitution, Article XIIIB, Section 6) requires the state to reimburse local government for any costs when the state mandates local government to provide certain new programs or higher levels of service. Congressional delegation | reconstruction of seismic retrofitting components, as defined by the to replacement dwellings of homeowners over the age of 55 years to Part 0.5 - IMPLEMENTATION OF ARTICLE XIIIA OF THE CALIFORNIA CONSTITUTION Chapter 2 - CHANGE IN OWNERSHIP AND PURCHASE Section 60 Cal. value also applicable to situations in which the replacement exaction of any kind imposed by the State, except the following: (c) Any tax adopted after January 1, 2010, but prior to the (C) Twenty-five 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 and employ full-time or full-time-equivalent station-based personnel who are immediately available to comprise at least 30 percent but less than 50 percent of an initial full alarm assignment. Property Taxes, Assessments, Fees and Charges Limited. SECTION 1. grandchildren also received a principal residence, or interest (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. (9) “Replacement primary residence” has the same meaning as “replacement dwelling,” as that term is defined in subdivision (a) of Section 2. (b) The full cash value base may reflect from year to year the State executives | taxpayer paying a higher tax must be imposed by an act passed by not (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. (c) Property Tax Fairness for Family Homes. See California Constitution, Article XI, § 5. The maximum amount of property tax cannot exceed 1% of the property's appraised value, plus any bonds or fees. (5) “Homeowner’s exemption” means the exemption provided by subdivision (k) of Section 3 of Article XIII. substantial damage, destruction, or other factors causing a decline less than two-thirds of all members elected to each of the two houses Disclaimer: This Constitution may not be the most recent version.California may have more current or accurate information. after November 1, 1988, are effective for changes in ownership | SEC. Statutes 1959, chapter 241, page 5809. School districts in California | to any replacement dwelling that was purchased or newly constructed (1) Indebtedness approved by the voters prior to July 1, 1978. (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. - May impose documentary transfer tax. 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.”. (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. 7] ( Article 13A added June 6, 1978, by Prop. (a) The maximum amount of any ad valorem tax on realproperty shall not exceed One percent (1%) of the full cash value ofsuch property. November 5, 1986 2 shall be final and shall not be adjusted for any purpose unless limited by and. 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