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section 2 of article xiii a of the california constitution


This partial exemption also does not apply to any tax levied pursuant to Section 6051.2 and 6201.2 of the Revenue and Taxation Code, or pursuant to Section 35 of article XIII of the California Constitution. All political power is inherent in the people. 70, 1974.). Res.Ch. (a) The "full cash value" means the county assessor'svaluation of real property as shown on the 1975-76 tax bill under"full cash value" or, thereafter, the appraised value of realproperty when purchased, newly constructed, or a change in ownershiphas occurred after the 1975 assessment. FEE. (d) For purposes of this section, the term “change in ownership” does not include the acquisition of real property as a replacement for comparable property if the person acquiring the real property has been displaced from the property replaced by eminent domain proceedings, by acquisition by a public entity, or governmental action that has resulted in a judgment of inverse condemnation. (4) The construction, installation, removal, or modification on or after the effective date of this paragraph of any portion or structural component of an existing building or structure if the construction, installation, removal, or modification is for the purpose of making the building more accessible to, or more usable by, a disabled person. This paragraph shall apply to any replacement dwelling that was purchased or newly constructed on or after November 5, 1986. 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. This paragraph shall apply to any replacement dwelling that was purchased or newly constructed on or after November 5, 1986. (2) Transfers to a spouse that take effect upon the death of a spouse. (j) Unless specifically provided otherwise, amendments to this section adopted prior to November 1, 1988, are effective for changes in ownership that occur, and new construction that is completed, after the effective date of the amendment. 1. (2) Replacement property is comparable to the property substantially damaged or destroyed if it is similar in size, utility, and function to the property that it replaces, and if the fair market value of the acquired property is comparable to the fair market value of the replaced property prior to the disaster. In addition, the Legislature may authorize each county board of supervisors, after consultation with the local affected agencies within the county’s boundaries, to adopt an ordinance making the provisions of this subdivision relating to transfer of base year value also applicable to situations in which the replacement dwellings are located in that county and the original properties are located in another county within this State. For purposes of this section, the term “newly constructed” does not include that portion of an existing structure that consists of the construction or reconstruction of seismic retrofitting components, as defined by the Legislature. * California Constitution - CONS. Section 5. sourced from the State of California's official Constitution webpage: "". Wildfre or Natural Disasters Act. PROPOSED AMENDMENTS TO ARTICLE XIII A First—This measure shall be known, and may be cited, as the Home Protection for Seniors, Severely Disabled, Families, and Victims of . (ii) This subparagraph applies only to replacement property that is acquired or newly constructed within five years after ownership in the qualified contaminated property is sold or otherwise transferred. Res.Ch. Section 3. Section 1. Initiative measure. ) For purposes of this section, "newlyconstructed" does not include real property that is reconstructedafter a … SEC. All real property notalready assessed up to the 1975-76 full cash value may be reassessedto reflect that valuation. (D) Is owned or controlled by that entity. (3) Transfers to a spouse or former spouse in connection with a property settlement agreement or decree of dissolution of a marriage or legal separation. Justia › US Law › California Law › California Constitution › Article I - Declaration of Rights California Constitution Article I - Declaration of Rights. (B) In the case in which the remediation of the environmental problems on the qualified contaminated property requires the destruction of, or results in substantial damage to, a structure located on that property, the term “new construction” does not include the repair of a substantially damaged structure, or the construction of a structure replacing a destroyed structure on the qualified contaminated property, performed after the remediation of the environmental problems on that property, provided that the repaired or replacement structure is similar in size, utility, and function to the original structure. Section 13. (g) For purposes of subdivision (a), the terms “purchased” and “change in ownership” do not include the purchase or transfer of real property between spouses since March 1, 1975, including, but not limited to, all of the following: (1) Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee of such a trust to the spouse of the trustor. Retrieved on 27 December 2008. Subscribe to Justia's Free Newsletters featuring summaries of federal and state court opinions. (Subdivision (c) amended June 5, 2018, by Prop. SECTION 1 . For purposes of this subparagraph, residential real property is “uninhabitable” if that property, as a result of health hazards caused by or associated with the environmental problems, is unfit for human habitation, and nonresidential real property is “unusable” if that property, as a result of health hazards caused by or associated with the environmental problems, is unhealthy and unsuitable for occupancy. 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 any bonds or fees. (2) The construction or installation of any fire sprinkler system, other fire extinguishing system, fire detection system, or fire-related egress improvement, as defined by the Legislature, that is constructed or installed after the effective date of this paragraph. 1, 2018. Constitution of the State of California 1879 Art. All real property not already assessed up to the 1975–76 full cash value may be reassessed to reflect that valuation. This ordinance is adopted pursuant to California Constitution Article XIII A, Section 2(a) and Revenue and Taxation Code Section 69.5 (a)(2). (3) It shall be rebuttably presumed that an owner of the real property participated or acquiesced in any act or omission that rendered the real property uninhabitable or unusable, as applicable, if that owner is related to any individual or entity that committed that act or omission in any of the following ways: (A) Is a spouse, parent, child, grandparent, grandchild, or sibling of that individual. For purposes of this section, “any person over the age of 55 years” includes a married couple one member of which is over the age of 55 years. The Legislature, two-thirds of the membership of each house concurring, may classify such personal property for differential taxation or for exemption. (5) The construction or addition, completed on or after January 1, 2019, of a rain water capture system, as defined by the Legislature. Section 6. (B) A purchase or transfer of a principal residence shall not be excluded pursuant to subparagraph (A) if the transferee grandchild or grandchildren also received a principal residence, or interest therein, through another purchase or transfer that was excludable pursuant to paragraph (1). Section 3. (1) Property is substantially damaged or destroyed if it sustains physical damage amounting to more than 50 percent of its value immediately before the disaster. (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. Section 3.5. 8. Section 10. 115, 2008.). (a) Limitation on Property Tax Increases Other Source: Entire Sec. The Legislature may extend the provisions of this subdivision relating to the transfer of base year values from original properties to replacement dwellings of homeowners over the age of 55 years to severely disabled homeowners, but only with respect to those replacement dwellings purchased or newly constructed on or after the effective date of this paragraph. SEC. The scope and amount of the benefit provided to a property owner by the transfer of base year value of property pursuant to this paragraph shall not exceed the scope and amount of the benefit provided to a property owner by the transfer of base year value of property pursuant to subdivision (a). Section 9. For purposes of this section, “newly constructed” does not include real property that is reconstructed after a disaster, as declared by the Governor, where the fair market value of the real property, as reconstructed, is comparable to its fair market value prior to the disaster. (D) Stipulated by the lead governmental agency, with respect to the environmental problems or environmental cleanup of the real property, not to have been rendered uninhabitable or unusable, as applicable, as described in subparagraph (A), by any act or omission in which an owner of that real property participated or acquiesced. 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. XIII, Section 28. Justia › US Law › California Law › California Constitution › Article XIII - Taxation California Constitution Article XIII - Taxation. 14. 4. Section 7.5. Section 8. The President shall be Commander in Chief of the Army and Navy of the United States, and of the Militia of the several States, when called into the actual Service of the United States; he may require the Opinion, in writing, of the principal Officer in each of the executive Departments, upon any Subject relating to the Duties of their respective Offices, and he shall have Power to grant Reprieves and Pardons for Offences against the United States, except in Cases of Impeachment. This subdivision applies to any property acquired after March 1, 1975, but affects only those assessments of that property that occur after the provisions of this subdivision take effect. AUTHORITY. The Congress shall give highest priority to the enactment of measures that protect and enhance the right of all the people to human dignity, reduce social, economic, and political inequalities, and remove cultural inequities by equitably diffusing wealth and political power for the common good. Moneys in the fund shall only be expended as provided in Section 2.3. (C) Is an owner of, or has control of, that entity. The full cash value of any real property, other than a principal residence, that was transferred to the grandchild or grandchildren pursuant to a purchase or transfer that was excludable pursuant to paragraph (1), and the full cash value of a principal residence that fails to qualify for exclusion as a result of the preceding sentence, shall be included in applying, for purposes of subparagraph (A), the one-million-dollar ($1,000,000) full cash value limit specified in paragraph (1). 2 added Nov. 5, 1974, by Prop. Section 7. 72. A United States citizen 18 years of age and resident in this State may vote. 2.5 Section 4. (C) Real property that contains a structure or structures thereon prior to the completion of environmental cleanup activities, and that structure or structures are substantially damaged or destroyed as a result of those environmental cleanup activities. Section 4. California Constitution Article XIII A - Tax Limitation Section 2. Retrieved on 27 December 2008. Section 2. XIII, Section 35. The tax on any interest in notes, debentures, shares of capital stock, bonds, solvent credits, deeds of trust, or mortgages shall not exceed four-tenths of one percent of full value, and the tax per dollar of full value shall not be higher on personal property than on real property in the same taxing jurisdiction. 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. 5, 1976.) california constitution article 13a [tax limitation] section 4. Damage includes a diminution in the value of property as a result of restricted access caused by the disaster. California Constitution Article X - Water Section 2. Section 11. (a) The initiative is the power of the electors to propose statutes and amendments to the Constitution and to adopt or reject them. Section 4. (4) Fees or charges for property related services as provided by this article. Section 12. (1) The ad valorem property tax imposed pursuant to Article XIII and Article XIII A. (4) The creation, transfer, or termination, solely between spouses, of any coowner’s interest. ARTICLE XIII C [VOTER APPROVAL FOR LOCAL TAX LEVIES] [SECTION 1 - SEC. (i) (1) Notwithstanding any other provision of this section, the Legislature shall provide with respect to a qualified contaminated property, as defined in paragraph (2), that either, but not both, of the following apply: (A) (i) Subject to the limitation of clause (ii), the base year value of the qualified contaminated property, as adjusted as authorized by subdivision (b), may be transferred to a replacement property that is acquired or newly constructed as a replacement for the qualified contaminated property, if the replacement real property has a fair market value that is equal to or less than the fair market value of the qualified contaminated property if that property were not contaminated and, except as otherwise provided by this clause, is located within the same county. ARTICLE XIII. The real property acquired shall be deemed comparable to the property replaced if it is similar in size, utility, and function, or if it conforms to state regulations defined by the Legislature governing the relocation of persons displaced by governmental actions. Section 8. For purposes of this paragraph, “affected local agency” means any city, special district, school district, or community college district that receives an annual allocation of ad valorem property tax revenues. 2.1. You are not relieved from your obligations for the local and district taxes on this transaction. Res.Ch. (2) (A) Subject to subparagraph (B), commencing with purchases or transfers that occur on or after the date upon which the measure adding this paragraph becomes effective, the exclusion established by paragraph (1) also applies to a purchase or transfer of real property between grandparents and their grandchild or grandchildren, as defined by the Legislature, that otherwise qualifies under paragraph (1), if all of the parents of that grandchild or those grandchildren, who qualify as the children of the grandparents, are deceased as of the date of the purchase or transfer. 10. The Legislature may provide for property taxation of all forms of tangible personal property, shares of capital stock, evidences of indebtedness, and any legal or equitable interest therein not exempt under any other provision of this article. 9. A XIII thereof, to read: SEC. Government is instituted for their protection, security, and benefit, and they have the right to alter or reform it when the public good may require. For purposes of this section, a two-dwelling unit shall be considered as two separate single-family dwellings. Section 1. Unless specifically provided otherwise, amendments to this section adopted after November 1, 1988, are effective for changes in ownership that occur, and new construction that is completed, on or after the effective date of the amendment. (e) (1) Notwithstanding any other provision of this section, the Legislature shall provide that the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to comparable property within the same county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property. Section 3. Section 14. 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. ARTICLE XIII B GOVERNMENT SPENDING LIMITATION [SEC. Article VI 4 SEC. (a) (1) Fifty percent of all revenues received by the Statein a fiscal year and in the fiscal year immediately following it inexcess of the amount which may be appropriated by the State incompliance with this article during that fiscal year and the fiscalyear immediately following it shall be transferred and allocated,from a fund established for that purpose, pursuant to Section 8.5 ofArticle XVI. (4) This subdivision applies only to replacement property that is acquired or constructed on or after January 1, 1995, and to property repairs performed on or after that date. Section 5. (2) Except as provided in paragraph (3), this subdivision applies to any comparable replacement property acquired or newly constructed on or after July 1, 1985, and to the determination of base year values for the 1985–86 fiscal year and fiscal years thereafter. The State Bar of California is a public corporation. 2. 2 was last amended June 8, 2010, by Prop. Section 14. (c) For purposes of subdivision (a), the Legislature may provide that the term “newly constructed” does not include any of the following: (1) The construction or addition of any active solar energy system. (2) For purposes of this subdivision, “qualified contaminated property” means residential or nonresidential real property that is all of the following: (A) In the case of residential real property, rendered uninhabitable, and in the case of nonresidential real property, rendered unusable, as the result of either environmental problems, in the nature of and including, but not limited to, the presence of toxic or hazardous materials, or the remediation of those environmental problems, except where the existence of the environmental problems was known to the owner, or to a related individual or entity as described in paragraph (3), at the time the real property was acquired or constructed. He shall have Power, by and … (b) An initiative measure may be proposed by presenting to the Secretary of State a petition that sets forth the text of … 2 added June 8, 1976, by Prop. Second—That Section 2.1 is added to Article . (Sec. Section 6. SEC. ... shall not be considered proceeds of taxes for purposes of Article XIII B or state General Fund proceeds of taxes within the meaning of Article XVI. This paragraph applies to any comparable replacement property that is acquired or newly constructed as a replacement for property substantially damaged or destroyed by a disaster, as declared by the Governor, occurring on or after October 20, 1991, and to the determination of base year values for the 1991–92 fiscal year and fiscal years thereafter. This paragraph applies to any replacement dwelling that was purchased or newly constructed on or after the date the county adopted the provisions of this subdivision relating to transfer of base year value, but does not apply to any replacement dwelling that was purchased or newly constructed before November 9, 1988. However, the Legislature may provide that, under appropriate circumstances and pursuant to definitions and procedures established by the Legislature, any person over the age of 55 years who resides in property that is eligible for the homeowner’s exemption under subdivision (k) of Section 3 of Article XIII and any implementing legislation may transfer the base year value of the property entitled to exemption, with the adjustments authorized by subdivision (b), to any replacement dwelling of equal or lesser value located within the same county and purchased or newly constructed by that person as his or her principal residence within two years of the sale of the original property. [ VOTER APPROVAL for LOCAL tax LEVIES ] [ section 1 - SEC Is. May also enact laws in the value of property as a result of restricted access by. Between spouses, of any coowner section 2 of article xiii a of the california constitution s interest of Article XIII a policy in this State may vote,... 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