Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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140.0005 Change in the Cost of Living. For purposes of article XIIIB, section 8(e)(2) of the California Constitution which defines "change in the cost of living" to include in the alternative "the percentage change in the local assessment roll from the preceding year... due to the addition of local nonresidential new construction", the phrase "new construction" includes negative new construction resulting from demolition. C 6/10/1996.

140.0010 Emergency Funding Limits. Under section 3(c) of article XIIIB of the California Constitution, when an emergency (an extraordinary occurrence or combination of circumstances that was unforeseen and unexpected at the time a governmental entity adopted its budget for the fiscal year in which it occurs and which requires immediate and sudden action of a drastic but temporary nature) occurs, the appropriation limit for a governmental entity in that fiscal year may be exceeded for that year only by the amount needed to pay for the emergency, but the limits that would otherwise have been placed on its appropriations for the subsequent three years must be reduced to recoup the entire additional spending occasioned by the emergency. OAG 3/2/1982 (No. 81-410, Vol. 65, p. 151).

140.0020 Subventions. Where the Legislature increases the number of municipal court judges, the state is not required under section 6 of article XIIIB of the California Constitution to reimburse the costs incurred by local agencies for such judges. OAG 8/28/1980 (No. 80-509, Vol. 63, p. 700).

140.0021 Subventions. Section 6 of article XIIIB of the California Constitution contemplates that the state should provide a subvention of funds to reimburse counties for the costs of the judicial arbitration in municipal courts. Reimbursement, however, is still subject to appropriation of funds by the Legislature. OAG 4/9/1981 (No. 80-1011, Vol. 64, p. 261).