06/29/2017 13:55 to 01/01/2018 17:00
Important Message! Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers.
Learn more about the restructuring
Sales & Use Tax
Property Taxes
Special Taxes & Fees Returns
Filing Resources
Frequently Asked Questions
Sales & Use Tax
Property Taxes
Special Taxes & Fees
Sales & Use Tax
Property Taxes
Special Taxes & Fees
PTLG Table of Contents > California Constitutional Provisions > Article XI > Section 14
Sec. 14. Property taxation by local governments whose boundaries include area in two or more counties. A local government formed after the effective date of this section, the boundaries of which include all or part of two or more counties, shall not levy a property tax unless such tax has been approved by a majority vote of the qualified voters of that local government voting on the issue of the tax.
History.—New section added by amendment adopted November 2, 1976.
Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.
If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.
For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.
Thank you for your help.