Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

California Constitutional Provisions

Article XIII A Tax Limitation

Section 3

Sec. 3. Changes in state taxes. From and after the effective date of this article, any changes in State taxes enacted for the purpose of increasing revenues collected pursuant thereto whether by increased rates or changes in methods of computation 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.

Construction.—As used in Article XIII A, an ad valorem tax is any source of revenue derived from applying a property tax rate to the assessed value of property. Heckendorn v. City of San Marino, 42 Cal.3d 481. The supplemental assessment provisions of Revenue and Taxation Code Sections 75.10 and 75.11 only affect the time at which existing real property taxes are calculated and imposed and thus, they do not impose new ad valorem taxes in violation of this section. Shafer v. State Board of Equalization, 174 Cal.App.3d 423.