Proposition Summary

PROPERTY TAXATION. SEISMIC SAFETY CONSTRUCTION EXCLUSION. LEGISLATIVE CONSTITUTIONAL AMENDMENT. Under the present provisions of the Constitution, real property is reassessed for taxation purposes when new construction occurs. An exception is made for specified reconstruction done after a disaster. This measure adds an additional exception where an unreinforced masonry bearing wall is reconstructed or improved. This measure excludes the portion of such reconstruction or improvement necessary to comply with any local ordinance relating to seismic safety from reassessment during the first 15 years following the reconstruction or improvement. Summary of Legislative Analyst's estimate of net state and local government fiscal impact: Unknown local government loss of property tax revenues and minor to moderate increased appraisal costs. Unknown increased state costs to offset revenue losses of school and community college districts and possibly other local governments for property tax revenue loss. Minor increase in state income tax revenue due to lower property tax deduction.

Proposition Number

23

Year

1984

Document Type

Proposition

Pass/Fail

Pass

Legislative Vote Results

Assembly - Ayes, 72; Noes, 0 -- Senate - Ayes, 31; Noes, 0

Popular Vote Results

Y: 2476934; A: 53.3; N: 2174218; B: 46.7

Election Type

Primary

Proposition Type

Senate Constitutional Amendment

Code Sections Affected

Amended Cal. Const. art. XIIIA, section 2

For Author

Herschel Rosenthal, State Senator, 22nd District; Hal Bernson, Councilman, 12th District, Los Angeles; Stanley Scott, Chairman, Seismic Safety Commission

Against Author

Timothy D. Weinland, Attorney at Law

Rebuttal Author

Timothy D. Weinland, Attorney at Law

Rebuttal Against Author

Herschel Rosenthal, State Senator, 22nd District; Hal Bernson, Councilman, 12th District, Los Angeles; Stanley Scott, Chairman, Seismic Safety Commission

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