(m) Household furnishings and personal effects not held or used in connection with a trade, profession, or business. 6; Res.Ch. 1 - SEC. (d) The State bears the burden of proving by a preponderance of the evidence that a levy, charge, or other exaction is not a tax, that the amount is no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payor bear a fair or reasonable relationship to the payor’s burdens on, or benefits received from, the governmental activity. 3 (except subdivision (k)) was added Nov. 5, 1974, by Prop. Section 8. Any alternative system or systems shall provide for exemption of unharvested immature trees, shall encourage the continued use of timberlands for the production of trees for timber products, and shall provide for restricting the use of timberland to the production of timber products and compatible uses with provisions for taxation of timberland based on the restrictions. (3) When by or pursuant to the laws of any other state or foreign country any taxes, licenses and other fees, in the aggregate, and any fines, penalties, deposit requirements or other material obligations, prohibitions or restrictions are or would be imposed upon California insurers, or upon the agents or representatives of such insurers, which are in excess of such taxes, licenses and other fees, in the aggregate, or which are in excess of the … This section shall not apply to an appeal involving a judgment of death. Read the code on FindLaw , . * California Constitution - CONS. The Legislature may increase this exemption and may deny it if the owner received state or local aid to pay taxes either in whole or in part, and either directly or indirectly, on the dwelling. (3) is a resident of the State on the current lien date. 70, 1974. 2. (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 … 1 - SEC. Read the code on FindLaw , . The powers of state government are legislative, executive, and judicial. 15] ( Article 13B added Nov. 6, 1979, by Prop. Universal Citation: CA Constitution art III § 3. Constitution of the State of California 1879 Art. SEC. California Constitution Article XIII Section 3(k) CLICK HERE to return to the home page California Constitution, Article XIII Section 3(k) (k) $7,000 of the full value of a dwelling, as defined by the Legislature, when occupied by an owner as his principal residence, unless the dwelling is receiving another real property exemption. (e) Buildings, land, equipment, and securities used exclusively for educational purposes by a nonprofit institution of higher education. (f) Buildings, land on which they are situated, and equipment used exclusively for religious worship. (Sec. The following are exempt from property taxation: (a) Property owned by the State. (a) Any change in state statute which results in any taxpayer paying a higher tax must be imposed by an act passed by not less than two-thirds of all members elected to each of the two houses of the Legislature, except that no new ad valorem taxes on real property, or sales or transaction taxes on the sales of real property may be imposed. Res.Ch. Legislative mandates contained in statutes within the scope of paragraph (7) of subdivision (b) of Section 3 of Article I. 2010, Ch. Forest trees or timber shall be considered mature at such time after 40 years from the time of planting or removal of the original timber when so declared by a majority vote of a board consisting of a representative from the State Board of Forestry, a representative from the State Board of Equalization, and the assessor of the county in which the trees are located. Article III . SEC. (g) Property used or held exclusively for the permanent deposit of human dead or for the care and maintenance of the property or the dead, except when used or held for profit. (a) Any change in state statute which results in any taxpayer paying a higher tax must be imposed by an act passed by not less than two-thirds of all members elected to each of the two houses of the Legislature, except that no new ad valorem taxes on real property, or sales or transaction taxes on the sales of real property may be imposed. (c) Bonds issued by the State or a local government in the State. (4) A charge imposed for entrance to or use of state property, or the purchase, rental, or lease of state property, except charges governed by Section 15 of Article XI. 3 amended Nov. 2, 2010, by Prop. SEC. Initiative Power for Local Taxes, Assessments, Fees and Charges. The appropriations limit for any fiscal year pursuant toSec. Res.Ch. (3) A charge imposed for the reasonable regulatory costs to the State incident to issuing licenses and permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and the administrative enforcement and adjudication thereof. No increase in this exemption above the amount of $7,000 shall be effective for any fiscal year unless the Legislature increases the rate of state taxes in an amount sufficient to provide the subventions required by Section 25. * California Constitution - CONS. https://ballotpedia.org/Article_XIII_B,_California_Constitution Section 3. California Constitution Article III - State of California. (3) resides in the State on the current lien date. The Legislature may supersede the foregoing provisions with an alternative system or systems of taxing or exempting forest trees or timber, including a taxation system not based on property valuation. This property is also exempt from special assessment. 3.5. (Added by Stats. 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. (c) Any tax adopted after January 1, 2010, but prior to the effective date of this act, that was not adopted in compliance with the requirements of this section is void 12 months after the effective date of this act unless the tax is reenacted by the Legislature and signed into law by the Governor in compliance with the requirements of this section. (o) Property in the amount of $1,000 of a claimant who—, (1) is serving in or has served in and has been discharged under honorable conditions from service in the United States Army, Navy, Air Force, Marine Corps, Coast Guard, or Revenue Marine (Revenue Cutter) Service; and—, (ii) in time of peace in a campaign or expedition for which a medal has been issued by Congress, or, (iii) in time of peace and because of a service-connected disability was released from active duty; and—. (j) Immature forest trees planted on lands not previously bearing merchantable timber or planted or of natural growth on lands from which the merchantable original growth timber stand to the extent of 70 percent of all trees over 16 inches in diameter has been removed. (b) As used in this section, “tax” means any levy, charge, or exaction of any kind imposed by the State, except the following: (1) A charge imposed for a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the State of conferring the benefit or granting the privilege to the payor. (q) Property in the amount of $1,000 of a claimant who—, (1) is the parent of a deceased veteran who met the service requirement stated in paragraphs (1) and (2) of subsection 3(o), and, (2) receives a pension because of the veteran’s service, and. ARTICLE III STATE OF CALIFORNIA [SEC. 1. SEC. (Amended by Stats. Nothing in this paragraph shall be construed to exclude timberland from the provisions of Section 8 of this article. (5) A fine, penalty, or other monetary charge imposed by the judicial branch of government or the State, as a result of a violation of law. (a) In the event that the financial responsibility of providing services is transferred, in whole or in part, whether by annexation, incorporation or otherwise, from one entity of government to another, then for the year in which such transfer becomes effective the appropriations limit of the transferee entity shall be increased by such reasonable amount as the said entities shall mutually agree and the appropriations limit of the t… Explore Resources For... Cases & Codes ... Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIII A. XIIID, Section 3. Section 7. Section 3.5. 77, 1974, third resolved clause.). (AB 2136) Effective September 29, 2010.) Read the code on FindLaw Subscribe to Justia's Free Newsletters featuring summaries of federal and state court opinions. SEC. Disclaimer: This Constitution may not be the most recent version.California may have more current or accurate information. 1 shall be adjusted as follows: 1. (i) Fruit and nut trees until 4 years after the season in which they were planted in orchard form and grape vines until 3 years after the season in which they were planted in vineyard form. Section 6. Persons charged with the exercise of one power may not exercise either of the others except as permitted by this Constitution. If the claimant is married and does not own property eligible for the full amount of the exemption, property of the spouse shall be eligible for the unused balance of the exemption. (l) Vessels of more than 50 tons burden in this State and engaged in the transportation of freight or passengers. (1) is the unmarried spouse of a deceased veteran who met the service requirement stated in paragraphs (1) and (2) of subsection 3 (o), and (2) does not own property in excess of $10,000, and (3) is a resident of the State on the current lien date. 93. (Subdivisions (o), (p), and (q) amended Nov. 8, 1988, by Prop. 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 … (d) Property used for libraries and museums that are free and open to the public and property used exclusively for public schools, community colleges, state colleges, and state universities. Section 5. XIII, Section 35. Article XIII - Taxation. ArtIII.S3.C1.1 Treason Clause. Section 4. SEC. Text of Section 3: Property Taxes, Assessments, Fees and Charges Limited. https://ballotpedia.org/Article_XIII_A,_California_Constitution Disclaimer: This Constitution may not be the most recent version. 3. 68, 1988. ARTICLE XIII B GOVERNMENT SPENDING LIMITATION [SEC. California Constitution. (2) A charge imposed for a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the State of providing the service or product to the payor. 5. (4) A charge imposed for entrance to or use of local government property, or the purchase, rental, or lease of local government property. The State of California is an inseparable part of the United States of America, and the United States Constitution is the supreme law of the land. Read the code on FindLaw (r) No individual residing in the State on the effective date of this amendment who would have been eligible for the exemption provided by the previous section 11/4 of this article had it not been repealed shall lose eligibility for the exemption as a result of this amendment. 4. 13. Subdivision (k) was added Nov. 5, 1974, by Prop. Section 3. Section 9. Article VI 1 CALIFORNIA CONSTITUTION ARTICLE 6 JUDICIAL SEC. Initiative measure.). (Sec. 26. 6. Constitution of the State of California 1879 Art. (c) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. 1. 654, Sec. California may have more current or accurate information. Universal Citation: CA Constitution art XIII § 3. 5. XIII, Section 3. Other Sources: Entire Sec. 6. Section 3. 461, Sec. (Sec. (3) Assessments as provided by this article. (p) Property in the amount of $1,000 of a claimant who—, (1) is the unmarried spouse of a deceased veteran who met the service requirement stated in paragraphs (1) and (2) of subsection 3(o), and, (2) does not own property in excess of $10,000, and. (SB 1494) Effective January 1, 2011.) 6. Either parent of a deceased veteran may claim this exemption. XIIIA, Section 2. Subscribe to Justia's Free Newsletters featuring summaries of federal and state court opinions. (b) Property owned by a local government, except as otherwise provided in Section 11 (a). The following are exempt from property taxation: (b) Property owned by a local government, except as otherwise provided in Section 11(a). 8; Res.Ch. 1 - SEC. An unmarried person who owns property valued at $5,000 or more, or a married person, who, together with the spouse, owns property valued at $10,000 or more, is ineligible for this exemption. (k) $7,000 of the full value of a dwelling, as defined by the Legislature, when occupied by an owner as his principal residence, unless the dwelling is receiving another real property exemption. If the Legislature increases the homeowners’ property tax exemption, it shall provide increases in benefits to qualified renters, as defined by law, comparable to the average increase in benefits to homeowners, as calculated by the Legislature. Section 1. Previous Res.Ch. From and after the effective date of this article, anychanges in state taxes enacted for the purpose of increasing revenuescollected pursuant thereto whether by increased rates or changes inmethods of computation must be imposed by an Act passed by not lessthan two-thirds of all members elected to each of the two houses ofthe Legislature, except that no new ad valorem taxes on realproperty, or sales or transaction taxes on the sales of real propertymay be imposed. https://ballotpedia.org/Article_III,_California_Constitution (q) Property in the amount of $1,000 of a claimant who— (d) The exemption provided for in subdivision (k) of Section 3 of Article XIII of the California Constitution shall first be applied to the building, structure, or other shelter and the excess, if any, shall be applied to any land on which it may be located. (4) Fees or charges for property related services as provided by this article. 120, 1972.) 3. 120, 1972. ) SEC. Clause 1; Treason against the United States, shall consist only in levying War against them, or in adhering to their Enemies, giving them Aid and Comfort. 9] ( Article 3 added Nov. 7, 1972, by Prop. 3. 2010, Ch. Constitution of the State of California 1879 Art. CALIFORNIA CONSTITUTION ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) SEC. Res.Ch. California Constitution Article III - State of California Section 3. (5) A fine, penalty, or other monetary charge imposed by the judicial branch of government or a local government, as a result of a violation of law. 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. Constitution of the State of California 1879 Art. 1 added Nov. 7, 1972, by Prop. https://ballotpedia.org/Article_XIII,_California_Constitution Initiative measure. ) 3 added Nov. 7, 1972, by Prop. 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