Art. XIII, § 24

Local taxes and local tax proceeds

Limit Taxes, Money & Commerce Art. XIII · Taxation

Official text rightpowerlimitif conditionlegal term

(a) The Legislature may not impose taxes for local purposes but may authorize local governments to impose them.

(b) The Legislature may not reallocate, transfer, borrow, appropriate, restrict the use of, or otherwise use the proceeds of any tax imposed or levied by a local government solely for the local government’s purposes.

(d) Money subvened to a local government under Section 25 may be used for state or local purposes.

History: Sec. 24 amended Nov. 2, 2010, by Prop. 22. Initiative measure.

5 provisions here

(a) The Legislature may not impose taxes for local purposes limit
Who is bound
- The Legislature
Forbids
- Imposing taxes for local purposes
(a) The Legislature may authorize local governments to impose taxes for local purposes power
Who holds it
- The Legislature
(b) The Legislature may not reallocate, transfer, borrow, appropriate, restrict the use of, or otherwise use the proceeds of any tax imposed or levied by a local government solely for the local government’s purposes limit
Who is bound
- The Legislature
Forbids
- Reallocating, transferring, borrowing, appropriating, restricting the use of, or otherwise using the proceeds of any tax imposed or levied by a local government solely for the local government’s purposes
(c) Money appropriated from state funds to a local government for its local purposes may be used as provided by law structure
(d) Money subvened to a local government under Section 25 may be used for state or local purposes structure

Simplified explanation

The Legislature may not impose taxes for local purposes but may authorize local governments to impose them, and may not take or redirect proceeds of local taxes levied solely for local purposes. State money given to local governments may be used as provided.

Official page on leginfo.legislature.ca.gov ↗