Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
California Constitutional Provisions
Article XIII Revenue and Taxation (View entire article)
- 1 Taxable property
- 2 Property subject to taxation
- 3 Exempt property
- 3.5 Change in assessment ratio
- 4 Property eligible for exemption
- 5 Scope of certain exemptions
- 6 Failure to claim exemptions to be deemed waiver
- 7 Additional property eligible for exemption
- 8 Assessment of open space lands and property of historical significance
- 8.5 Property tax postponement
- 9 Assessment of single-family dwellings
- 10 Assessment of golf courses
- 11 Lands owned by local governments that are outside their boundaries
- 12 Tax rates on unsecured property
- 13 Land and improvements to be separately assessed
- 14 Property to be assessed where situated
- 15 Taxable property physically damaged by disaster
- 16 County boards of equalization
- 17 State Board of Equalization
- 18 State board to measure and conform county assessment levels
- 19 State board to assess and tax property of public utilities
- 20 Tax rates and bonding limits for local governments
- 21 Annual levy of school district taxes
- 22 Property taxes; limitation
- 23 Change in State boundaries
- 24 Legislature may not tax for municipal purposes
- 25 Legislature to reimburse local governments
- 25.5 Local agencies; modification of ad valorem property tax revenues
- 26 Income tax
- 27 Taxation of banks and corporations
- 28 Taxation of insurance companies
- 29 Sales and use taxes; apportionment
- 30 Taxes conclusively presumed to have been paid after 30 years
- 31 Power to tax may not be compromised
- 32 Collection of tax may not be obstructed
- 33 Legislature to enact necessary revenue laws