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Article XIII Section 1 California Constitution – Taxation

Article XIII Section 1 California Constitution

Below is the content of Article XIII Section 1 of the California Constitution 

Unless otherwise provided by this Constitution or the laws of the United States:

(a) All property is taxable and shall be assessed at the same percentage of fair market value. When a value standard other than fair market value is prescribed by this Constitution or by statute authorized by this Constitution, the same percentage shall be applied to determine the assessed value. The value to which the percentage is applied, whether it be the fair market value or not, shall be known for property tax purposes as the full value.

(b) All property so assessed shall be taxed in proportion to its full value.


See also: Article XII Section 9 California Constitution

See also  Article XXI Section 1 California Constitution - Redistricting of Senate, Assembly, Congressional and Board of Equalization Districts

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