Cal. Const., art. XIII, § 24 · Article XIII. TAXATION
Cal. Const., art. XIII, § 24
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
(c) Money appropriated from state funds to a local government for its local purposes may be used as provided by law.
(d) Money subvened to a local government under Section 25 may be used for state or local purposes.
Notes and commentary — not constitutional text
History
Sec. 24 amended Nov. 2, 2010, by Prop. 22. Initiative measure.
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.%2024.&article=XIII
- Text hash
- sha256 846650ea40c79b2f427bdd32604a692f4db580926b8e4cbf8a1c60d567cda3cb
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.