Constitution · California

Cal. Const. art. XIII, § 15

Constitution
Constitution of California
Text as of
October 2026

What does this section say?

The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates. (Sec. 15 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974, third resolved clause.)

The text is copied from the official source: leginfo.legislature.ca.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

Nearby in this constitution