initiative-25-0004-and-25-0004A1-diff

बनाया गया Diff कभी समाप्त नहीं होता
22 हटाए गए
7 लाइनें
24 जोड़े गए
7 लाइनें
Sec. 4.5. RESTORING PROPOSITION 13 TAXPAYER PROTECTIONS.
Sec. 4.5. RESTORING LOCAL TAXPAYER PROTECTIONS.
(a) Starting in 1978 with the passage of Proposition 13 through Proposition 26 in 2010, California voters have repeatedly tried to protect their homes and businesses from excessive taxation by imposing strict limits on property-related taxes and requiring two-thirds voter approval for special taxes which disproportionately burden homeowners and businesses. Despite the clear intent of the voters, California courts have sided with the government and its special interest benefactors by creating loopholes that significantly weakened these protections. This section will reverse these court-created loopholes and restore the tax relief first started with Proposition 13. The interlocking provisions herein are necessary to ensure effective tax relief and will apply to all forms of local governments, including charter cities.
(a) Starting in 1978 with the passage of Proposition 13 through Proposition 26 in 2010, California voters have repeatedly tried to protect themselves from excessive taxation by imposing strict limits on property-related taxes and requiring two-thirds voter approval for special taxes which disproportionately burden homeowners and small businesses. Despite the clear intent of the voters, special interests have exploited court-created loopholes to pass billions in new and higher taxes. This section will restore the tax relief started with Proposition 13. The interlocking provisions of this section are a matter of statewide concern to ensure effective tax relief, and will apply to all forms of local governments, including charter cities.
(b) A local government, including the electors of a local government exercising initiative power, may impose special taxes on such entity as provided in section 4 of this article and in section 2 of article XIII C, or a special tax upon a parcel of real property or upon any person as an incident of real property ownership pursuant to section (3)(a)(2) of article XIII D, only upon a two-thirds vote of the qualified electors of the local government.
(b) Notwithstanding article II and article XI of this constitution, a local government, including the electorate of a local government exercising initiative power, may impose special taxes only on such entity; only as provided in section 4 of this article, in section 2 of article XIII C, or in section (3)(a)(2) of article XIII D; and only after the tax is submitted to the electorate and approved by a two-thirds vote.
(c) No local government, including the electors of a local government exercising the initiative power, may impose ad valorem taxes on real property, except as provided in section (3)(a)(1) of article XIII D, any non-ad valorem general tax upon a parcel of real property or upon any person as an incident of real property ownership, or any transaction tax, sales tax, documentary transfer tax, or other tax related to real property sales, transfers, documents or recordings except for the tax provided for and limited in subdivisions (a) and (b) of Revenue and Taxation Code section 11911, as it existed on January 1, 2025.
(c) Notwithstanding article II and article XI of this constitution, no local government, including the electorate of a local government exercising the initiative power, may impose ad valorem taxes on real property, except as provided in section (3)(a)(1) of article XIII D, any non-ad valorem general tax upon a parcel of real property or upon any person as an incident of real property ownership, or any transaction tax, sales tax, documentary transfer tax, or other tax related to real property sales, transfers, documents or recordings except for the tax, and not exceeding the rate, specified in subdivisions (a) and (b) of Revenue and Taxation Code section 11911, as it existed on January 1, 2025.
(d) Any tax upon a parcel of real property or upon any person as an incident of real property ownership pursuant to section (3)(a)(2) of article XIII D enacted prior to the effective date of this section that does not comply with subdivision (b), and any transaction tax, sales tax, documentary transfer tax, or other tax related to real property sales, transfers, documents or recordings enacted prior to the effective date of this section that does not comply with subdivision (c) shall become null and void on December 31 two years following enactment of this section. This subdivision shall also apply to such taxes enacted under the initiative power.
(d) Any tax upon a parcel of real property or upon any person as an incident of real property ownership enacted prior to the effective date of this section that does not comply with subdivision (b), and any transaction tax, sales tax, documentary transfer tax, or other tax related to real property sales, transfers, documents or recordings enacted prior to the effective date of this section that does not comply with subdivision (c) shall become null and void on December 31 two years following enactment of this section. This subdivision shall also apply to such taxes enacted under the initiative power.
(e) "Local government," "special tax," and "general tax" shall have the same meaning as provided in section 1 of article XIII C. The term "initiative power" applies to the initiative power derived from the constitution, statute, or charter law. This section shall be liberally construed and applied to effectuate its purposes. Any provision of this section held invalid is severable. Notwithstanding any other law, if approved by a majority of the qualified electors, this section shall become effective pursuant to section 4 of article XVIII as it existed on January 1, 2025.
(e) "Local government," "special tax," and "general tax" shall have the same meaning as provided in section 1 of article XIII C. The term "electorate" as used herein and in section 2 of article XIIIC means the electors or voters, including property owners, entitled to vote to approve or reject a general or special tax under the law authorizing the tax as it existed on January 1, 2025. The term "initiative power" applies to the initiative power derived from the constitution, statute, or charter law. This section shall be liberally construed and applied to effectuate its purposes. Any provision of this section held invalid is severable. Notwithstanding any other law, if approved by a majority of the qualified electors, this section shall become effective pursuant to section 4 of article XVIII as it existed on January 1, 2025.