26. 3 (except subdivision (k)) was added Nov. 5, 1974, by Prop. Constitution of the State of California 1879 Art. (3) resides in the State on the current lien date. Article VI 1 CALIFORNIA CONSTITUTION ARTICLE 6 JUDICIAL SEC. (AB 2136) Effective September 29, 2010.) XIII, Section 3. 6; Res.Ch. (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. 6. 3. (3) is a resident of the State on the current lien date. Read the code on FindLaw SEC. Text of Section 3: Property Taxes, Assessments, Fees and Charges Limited. Section 8. 120, 1972.) 3. Section 5. ARTICLE XIII B GOVERNMENT SPENDING LIMITATION [SEC. (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. Subscribe to Justia's Free Newsletters featuring summaries of federal and state court opinions. The following are exempt from property taxation: (a) Property owned by the State. SEC. Disclaimer: This Constitution may not be the most recent version.California may have more current or accurate information. (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) 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 … (Amended by Stats. (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. XIIIA, Section 2. (Sec. https://ballotpedia.org/Article_XIII,_California_Constitution SEC. Initiative Power for Local Taxes, Assessments, Fees and Charges. (m) Household furnishings and personal effects not held or used in connection with a trade, profession, or business. (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… 6. (c) Bonds issued by the State or a local government in the State. (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. 9] ( Article 3 added Nov. 7, 1972, by Prop. Section 7. (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. 3 added Nov. 7, 1972, by Prop. 6. (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. Read the code on FindLaw (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. ARTICLE III STATE OF CALIFORNIA [SEC. 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. 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. (4) A charge imposed for entrance to or use of local government property, or the purchase, rental, or lease of local government property. California Constitution Article III - State of California Section 3. (b) Property owned by a local government, except as otherwise provided in Section 11 (a). 77, 1974, third resolved clause.). Read the code on FindLaw , . Universal Citation: CA Constitution art III § 3. 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. 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