CA · constitutions

Cal. Const. art. XIII, § 1

activein force · 2026-09-24 – presentas-observed

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.

History

Sec. 1 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

Provenance

Source: leginfo.legislature.ca.gov
Retrieved: 2026-09-24
Edition: 2026-09-24
Content hash: 0058b30cd2dba227280f0026f97b1fc8231cd4a7ed6f164c9e6036d75fbc494d

View the official source →

The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.

Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.

Coverage · API docs