CALIFORNIA CONSTITUTION
ARTICLE XIII
TAXATION | GOVERNMENT SPENDING LIMITATION
Art. XIII-B §1 | BUDGETARY LIMITATION ON STATE AND LOCAL EXPENDITURES
Art. XIII-B §1.5 | LIMITS ON TAX REVENUES FOR LOCAL GOVERNMENTS
Art. XIII-B §2 | ACCOUNTABILITY AND PUBLIC OVERSIGHT OF TAX USE
(2) Fifty percent of all revenues received by the State in a fiscal year and in the fiscal year immediately following it in excess of the amount which may be appropriated by the State in compliance with this article during that fiscal year and the fiscal year immediately following it shall be returned by a revision of tax rates or fee schedules within the next two subsequent fiscal years.
Art. XIII-B §3 | PUBLIC DISCLOSURE OF LOCAL GOVERNMENT BUDGETS
(b) In the event that the financial responsibility of providing services is transferred, in whole or in part, from an entity of government to a private entity, or the financial source for the provision of services is transferred, in whole or in part, from other revenues of an entity of government, to regulatory licenses, user charges or user fees, then for the year of such transfer the appropriations limit of such entity of government shall be decreased accordingly.
(c)
(2) In the event an emergency is declared by the Governor, appropriations approved by a two-thirds vote of the legislative body of an affected entity of government to an emergency account for expenditures relating to that emergency shall not constitute appropriations subject to limitation. As used in this paragraph, “emergency” means the existence, as declared by the Governor, of conditions of disaster or of extreme peril to the safety of persons and property within the State, or parts thereof, caused by such conditions as attack or probable or imminent attack by an enemy of the United States, fire, flood, drought, storm, civil disorder, earthquake, or volcanic eruption.
Art. XIII-B §4 | RESTRICTIONS ON SPECIAL TAXES AND NEW TAX MEASURES
Art. XIII-B §5 | COMPLIANCE WITH BALANCED BUDGET PROVISIONS
Art. XIII-B §5.5 | PRUDENT STATE RESERVE
Art. XIII-B §6 | STATE RESPONSIBILITY FOR FUNDING MANDATES ON LOCAL GOVERNMENTS
(2) Legislation defining a new crime or changing an existing definition of a crime.
(3) Legislative mandates enacted prior to January 1, 1975, or executive orders or regulations initially implementing legislation enacted prior to January 1, 1975.
(4) Legislative mandates contained in statutes within the scope of paragraph (7) of subdivision (b) of Section 3 of Article I.
(2) Payable claims for costs incurred prior to the 2004–05 fiscal year that have not been paid prior to the 2005–06 fiscal year may be paid over a term of years, as prescribed by law.
(3) Ad valorem property tax revenues shall not be used to reimburse a local government for the costs of a new program or higher level of service.
(4) This subdivision applies to a mandate only as it affects a city, county, city and county, or special district.
(5) This subdivision shall not apply to a requirement to provide or recognize any procedural or substantive protection, right, benefit, or employment status of any local government employee or retiree, or of any local government employee organization, that arises from, affects, or directly relates to future, current, or past local government employment and that constitutes a mandate subject to this section.
Art. XIII-B §7 | LOCAL GOVERNMENT COMPLIANCE WITH STATE MANDATES
Art. XIII-B §8 | FUNDING PROVISIONS FOR LOCAL GOVERNMENTS
(b) “Appropriations subject to limitation” of an entity of local government means any authorization to expend during a fiscal year the proceeds of taxes levied by or for that entity and the proceeds of state subventions to that entity (other than subventions made pursuant to Section 6) exclusive of refunds of taxes.
(c) “Proceeds of taxes” shall include, but not be restricted to, all tax revenues and the proceeds to an entity of government, from (1) regulatory licenses, user charges, and user fees to the extent that those proceeds exceed the costs reasonably borne by that entity in providing the regulation, product, or service, and (2) the investment of tax revenues. With respect to any local government, “proceeds of taxes” shall include subventions received from the State, other than pursuant to Section 6, and, with respect to the State, proceeds of taxes shall exclude such subventions.
(d) “Local government” means any city, county, city and county, school district, special district, authority, or other political subdivision of or within the State.
(e)
(2) “Change in the cost of living” for an entity of local government, other than a school district or a community college district, shall be either (A) the percentage change in California per capita personal income from the preceding year, or (B) the percentage change in the local assessment roll from the preceding year for the jurisdiction due to the addition of local nonresidential new construction. Each entity of local government shall select its change in the cost of living pursuant to this paragraph annually by a recorded vote of the entity’s governing body.
“Change in population” of a school district or a community college district shall be the percentage change in the average daily attendance of the school district or community college district from the preceding fiscal year, as determined by a method prescribed by the Legislature.
“Change in population” of the State shall be determined by adding (1) the percentage change in the State’s population multiplied by the percentage of the State’s budget in the prior fiscal year that is expended for other than educational purposes for kindergarten and grades one to 12, inclusive, and the community colleges, and (2) the percentage change in the total statewide average daily attendance in kindergarten and grades one to 12, inclusive, and the community colleges, multiplied by the percentage of the State’s budget in the prior fiscal year that is expended for educational purposes for kindergarten and grades one to 12, inclusive, and the community colleges.
(g) “Debt service” means appropriations required to pay the cost of interest and redemption charges, including the funding of any reserve or sinking fund required in connection therewith, on indebtedness existing or legally authorized as of January 1, 1979, or on bonded indebtedness thereafter approved according to law by a vote of the electors of the issuing entity voting in an election for that purpose.
(h) The “appropriations limit” of each entity of government for each fiscal year is that amount which total annual appropriations subject to limitation may not exceed under Sections 1 and 3. However, the “appropriations limit” of each entity of government for fiscal year 1978–79 is the total of the appropriations subject to limitation of the entity for that fiscal year. For fiscal year 1978–79, state subventions to local governments, exclusive of federal grants, are deemed to have been derived from the proceeds of state taxes.
(i) Except as otherwise provided in Section 5, “appropriations subject to limitation” do not include local agency loan funds or indebtedness funds, investment (or authorizations to invest) funds of the State, or of an entity of local government in accounts at banks or savings and loan associations or in liquid securities.
Art. XIII-B §9 | SUSPENSION OF UNFUNDED MANDATES
(b) Appropriations required to comply with mandates of the courts or the federal government which, without discretion, require an expenditure for additional services or which unavoidably make the provision of existing services more costly.
(c) Appropriations of any special district which existed on January 1, 1978, and which did not as of the 1977–78 fiscal year levy an ad valorem tax on property in excess of 121/2 cents per $100 of assessed value; or the appropriations of any special district then existing or thereafter created by a vote of the people, which is totally funded by other than the proceeds of taxes.
(d) Appropriations for all qualified capital outlay projects, as defined by the Legislature.
(e) Appropriations of revenue which are derived from any of the following:
(2) Sales and use taxes collected on that increment of the tax specified in paragraph (1).
(3) That portion of the weight fee imposed on commercial vehicles which exceeds the weight fee imposed on those vehicles on January 1, 1990.
Art. XIII-B §10 | FINANCIAL SUPPORT FOR STATE-MANDATED LOCAL SERVICES
Art. XIII-B §10.5 | ADJUSTMENTS TO GOVERNMENT APPROPRIATIONS LIMIT BASED ON 1986-87 FISCAL YEAR
Art. XIII-B §11 | LOCAL GOVERNMENT EXPENDITURE LIMITATIONS
Art. XIII-B §12 | EXEMPTIONS FROM STATE-MANDATED FUNDING
Art. XIII-B §13 | STATE OVERSIGHT OF LOCAL GOVERNMENT TAXATION
Art. XIII-B §14 | ADJUSTMENTS TO STATE MANDATES FOR LOCAL AGENCIES
Art. XIII-B §15 | REVENUE AND FUND ALLOCATION GUIDELINES FOR LOCAL GOVERNMENTS
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