Art. XIII, § 9
Assessing single-family homes by use
Power
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
The Legislature may provide for the assessment for taxation only on the basis of use of a single-family dwelling, as defined by the Legislature, and so much of the land as is required for its convenient use and occupation, when the dwelling is occupied by an owner and located on land zoned exclusively for single-family dwellings or for agricultural purposes.
History: Sec. 9 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Simplified explanation
The Legislature may provide for assessing an owner-occupied single-family dwelling, and the land needed for its use, only on the basis of use, when it is on land zoned exclusively for single-family dwellings or agriculture.