Senate Constitutional Amendment 32. Adds Section 1b to Article XIII of Constitution. Declares that all property used or held exclusively for the burial or other permanent deposit of the human dead or for the care, maintenance or upkeep of such property or such dead, except as used or held for profit, shall be free from taxation and local assessment.
Popular Vote Results
Y: 540367; A: 64.9; N: 292134; B: 35.1
Senate Constitutional Amendment
Code Sections Affected
Added Cal. Const. art. XIII, section 1b.
Roy Fellom, State Senator, Twenty-first District; Charles W. Lyon, State Senator, Thirty-fourth District
TAXATION AND LOCAL ASSESSMENT EXEMPTION California Proposition 25 (1926).