Limits on property taxes, assessments and fees
Official text rightpowerlimitif conditionlegal term
Property Taxes, Assessments, Fees and Charges Limited. (a) No tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except:
(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIII A.
(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIII A.
(3) Assessments as provided by this article.
(4) Fees or charges for property related services as provided by this article.
(b) For purposes of this article, fees for the provision of electrical or gas service shall not be deemed charges or fees imposed as an incident of property ownership.
History: Sec. 3 added Nov. 5, 1996, by Prop. 218. Initiative measure.
Simplified explanation
No agency may levy a tax, assessment, fee or charge on a parcel or on a person as an incident of property ownership except the ad valorem property tax, a special tax approved by two-thirds vote, and assessments and property-related fees as this article provides.