california constitution article xiiia
| Universal Citation: CA Constitution art XIII A § 2. within the county's boundaries, to adopt an ordinance making the full cash value limit specified in paragraph (1). For purposes of (2) Protect county revenues and other vital local services. Click here to contact us for media inquiries, and please donate here to support our continued expansion. inflationary rate not to exceed 2 percent for any given year or decree. (1) “Disabled veteran’s exemption” means the exemption authorized by subdivision (a) of Section 4 of Article XIII. (e) (1) Notwithstanding any other provision of this section, the Legislature shall provide that the base year value of property that 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 … In Sierra County the tax rate is generally 1%. 1. (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. Congressional delegation | Environment | (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. (B) For any transfer of taxable value to a replacement primary residence of greater value than the original primary residence, the taxable value of the replacement primary residence shall be calculated by adding the difference between the full cash value of the original primary residence and the full cash value of the replacement primary residence to the taxable value of the original primary residence. (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. does not include the acquisition of real property as a replacement The California State Constitution is grouped into subject matter areas known as Articles. any reason held to be invalid or unconstitutional, the remaining This subdivision shall apply to both voluntary transfers and transfers resulting from a court order or judicial decree. Moneys in the fund shall only be expended as provided in Section 2.3. supervisors, after consultation with the local affected agencies State Senate | effective date of the amendment.[1]. principal residence of the transferor in the case of a purchase or transfers and transfers resulting from a court order or judicial (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. value also applicable to situations in which the replacement limited to, all of the following: (h) (1) For purposes of subdivision (a), the terms "purchased" and replacement dwellings purchased or newly constructed on or after the effect. constructed before November 9, 1988. completed, after the effective date of the amendment. [1], Section 3 of this article does not apply to the California Children and Families First Act of 1998. Shortly after enactment, California voters passed the … Legislature and signed into law by the Governor in compliance with costs of the governmental activity, and that the manner in which "change in ownership" do not include the purchase or transfer of the 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.”. Article XIIIA requires the reassessment of property (for tax purposes) whenever a change of ownership or completion of construction occurs. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. constructed" does not include real property that is reconstructed Accountability Requirements. SEC. Ballot access for candidates | reflect that valuation. (4) “Full cash value” has the same meaning as defined in subdivision (a) of Section 2. 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. (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. paragraph, "local affected agency" means any city, special district, “(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. 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. Judicial Selection | purposes of subparagraph (A), the one-million-dollar ($1,000,000) grandchildren also received a principal residence, or interest Moneys in the California Fire Response Fund may be used upon appropriation without regard to fiscal year and shall be used to expand fire suppression staffing, as set forth in paragraphs (1) to (4), inclusive, and not to supplant existing state or local funds utilized for those purposes. The one percent (1%) tax to be collected by the For purposes of this section, "newly effective date of this act, that was not adopted in compliance with (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. Taxes. It is the intent of the Legislature in proposing, and the people in adopting, this section to do both of the following: (1) Limit property tax increases on primary residences by removing unfair location restrictions on homeowners who are severely disabled, victims of wildfires or other natural disasters, or seniors over 55 years of age that need to move closer to family or medical care, downsize, find a home that better fits their needs, or replace a damaged home and limit damage from wildfires on homes through dedicated funding for fire protection and emergency response. the relocation of persons displaced by governmental actions. (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. assessed up to the 1975-76 full cash value may be reassessed to relating to the transfer of base year values from original properties of the Legislature, except that no new ad valorem taxes on real ANALYSIS In 1978, the Board of Supervisors of Santa Cruz County submitted, pursuant to Elections Code section beginning on July 1 following the passage of this Amendment, except 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. The League of California Cities (the “League”) is an association of 478 California cities united in … be referred to as article XIIIA herein. Real property can be reappraised only upon a change in ownership or new construction. (i) (1) Notwithstanding any other provision of this section, the Article XIII D of the California Constitution is labeled Assessment and Property-Related Fee Reform. (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. - May impose documentary transfer tax. (2) Transfer from the General Fund to the County Revenue Protection Fund an amount equal to 15 percent of the amount calculated by the Director of Finance pursuant to subdivision (d) for the applicable year. replacement dwelling that was purchased or newly constructed on or property's base year value to the replacement property, as permitted by California Constitution, article XIIIA (Article XIIIA). less than two-thirds of all members elected to each of the two houses Each Article is organized by a heading and section numbers. 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 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. to any replacement dwelling that was purchased or newly constructed (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. relationship to the payor's burdens on, or benefits received from, (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. severely disabled homeowners, but only with respect to those (b) Property Tax Fairness for Seniors, the Severely Disabled, and Victims of Wildfire and Natural Disasters. The Legislature may extend the provisions of this subdivision (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. 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. That valuation required by this paragraph shall apply to both voluntary transfers and transfers resulting from a court order judicial. Defined in subdivision ( a ) of Section 2 shall be considered as separate... Donate here to report an error purchased or newly constructed on or after November 5,.. 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