Proposition Summary

PROPERTY TAXES: CONTAMINATED PROPERTY. LEGISLATIVE CONSTITUTIONAL AMENDMENT. Directs Legislature to allow repair or replacement of environmentally contaminated property or structures, as defined, without increasing the tax valuation of the original or replacement property. For tax purposes, property value is the assessed valuation for 1975-76 unless the property is reappraised upon purchase, new construction, or change in ownership. For property rendered unusable by environmental contamination, this measure allows either: transfer of the base-year valuation to a replacement property if the contaminated property is transferred; or exclusion of repair or replacement of damaged structures from the definition of "new construction." Summary of Legislative Analyst's Estimate of Net State and Local Government Fiscal Impact: Property tax revenue losses probably less than $1 million annually in the near term to schools, counties, cities, and special districts. School revenue losses (about half of total) would be made up by the state.

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Legislative Vote Results

Final Votes Cast by the Legislature on ACA 22 (Proposition 1) Assembly - Ayes, 76; Noes, 0 -- Senate - Ayes, 30; Noes, 3

Popular Vote Results

Y: 5366159; A: 71.1; N: 2185831; B: 28.9

Election Type

General Election

Proposition Type

Legislative Constitutional Amendment

For Author

ASSEMBLYMAN CURT PRINGLE, Former Speaker, California State Assembly