California Tax Data

Current Legislation •

This is a listing of the most critical legislation that affects property taxation in California, as well as the state legal codes that authorize Mello-Roos districts and Special Assessments. If you click on the name of the citation, you will see the actual text of the law from the California State Constitution or the applicable legal code.

Major Legislation

Proposition No.

Citation

•	Proposition 13 - 1% Basic Tax	Article XIIIA, State Constitution
•	Proposition 60 - Senior Assessments	Article 69.5 of the Revenue & Taxation Code
•	Proposition 90 - Senior Assessments	Article 69.5 of the Revenue & Taxation Code
•	Proposition 218 - 2/3 Vote on Taxes	Articles XIIIC and XIIID, State Constitution
•	Proposition 39 - 55% School Vote	Article XVI, section 18, State Constitution
•	Senate Bill 1122	SB 1122

Disclosure Legislation

Code

Citation

•	Primary Disclosure Requirement	Civil Code § 1102.6b
•	Notice of Special Tax Form	Government Code § 53340.2
•	1915 Act Disclosure	Government Code § 53754

Mello-Roos Authorization

Code

Citation

•

Mello-Roos Community Facilities Act of 1982

Government Code § 53311-53317.5

	• CFD Establishment	Government Code § 53318-53329.5
	• CFD Disclosure Requirement	Civil Code § 1102.6b
	• Notice of Special Tax Form	Government Code § 53340.2

•

Marks-Roos Local Bond Pooling Act of 1985

Government Code § 6584-6599.1

Special Assessment Authorization

Code

Citation

•	Park and Playground Act of 1909	Government Code § 38000
•	Assessment District Laws

	• Improvement Act of 1911	Streets and Highways Code § 5000
	• Municipal Improvement Act of 1913	Streets and Highways Code § 10000
	• Improvement Act of 1915	Streets and Highways Code § 8500
	• 1915 Act Disclosure	Government Code § 53754

•	Municipal Lighting and Maintenance District Act of 1927	Streets and Highways Code § 18600
•	Street Lighting Act of 1919	Streets and Highways Code § 18000
•	Street Lighting Act of 1931	Streets and Highways Code § 18300
•	Tree Planting Act of 1931	Streets and Highways Code § 22000
•	Vehicle Parking District Law of 1943	Streets and Highways Code § 31500
•	Parking District Law of 1951	Streets and Highways Code § 35100
•	Pedestrian Mall Law of 1960	Streets and Highways Code § 11000
•	Landscape and Lighting Assessment Act of 1972	Streets and Highways Code § 22500
•	Benefit Assessment Act of 1982	Government Code § 54703
•	Southern Cal. Rapid Transit District	Public Utilities § 33000
•	Mosquito (Vector) Abatement Districts	Health and Safety Code § 2200
•	Community Rehabilitation District Law of 1985	Government Code § 53370
•	Parking and Business Improvement Area Law of 1989	Streets and Highways Code § 36500
•	Fire Suppression Assessments	Government Code § 50078
•	Community Services District Law	Government Code § 61710
•	Habitat Maintenance Districs	Government Code § 50060
•	County Sanitation District Act	Health and Safety Code § 4700
•	Property & Business Improvement District Law of 1994	Streets and Highways Code § 36600
•	Cemetery District Law	Health and Safety Code § 8890
•	Sanitary District Act of 1923	Health and Safety Code § 6400
•	Uniform Procedures Standby Charge Procedures Act	Government Code § 54984

For more information about these laws, see our Fact Sheets section.