Cal. Const., art. XIII, § 18 · Article XIII. TAXATION
Cal. Const., art. XIII, § 18
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The Board shall measure county assessment levels annually and shall bring those levels into conformity by adjusting entire secured local assessment rolls. In the event a property tax is levied by the State, however, the effects of unequalized local assessment levels, to the extent any remain after such adjustments, shall be corrected for purposes of distributing this tax by equalizing the assessment levels of locally and state-assessed properties and varying the rate of the state tax inversely with the counties’ respective assessment levels.
Notes and commentary — not constitutional text
History
Sec. 18 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CONS§ionNum=SEC.%2018.&article=XIII
- Text hash
- sha256 7cc58447e6368f26b6ec4bc47f9e507a5437eb256a3e27a712d3be53db4802c3
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Cal. Const., art. XIII, § 18. Each shows the citation as that text prints it.
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