Cal. Const. art. XIII, § 7
- Constitution
- Constitution of California
- Text as of
- October 2026
What does this section say?
The Legislature, two-thirds of the membership of each house concurring, may authorize county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them. (Sec. 7 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)
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.