Proposition Summary

TAXATION. LOCAL GOVERNMENTS AND DISTRICTS. INITIATIVE STATUTE. Enacts statutes regarding new or increased taxation by local governments and districts. Imposition of special taxes, defined as taxes for special purposes, will require approval by two-thirds vote of legislative body; submission of proposed tax to electorate; approval by majority of voters. Contains provisions governing election conduct. Contains restrictions on specified types of taxes. Restricts use of revenues. Requires ratification by majority vote of voters to continue taxes imposed after August 1, 1985. Summary of Legislative Analyst's estimate of net state and local government fiscal impact: The measure prevents imposition of new or higher general taxes by local agencies without voter approval. It also could reduce existing tax revenues to local agencies, if a majority of their voters do not ratify the continuation of new or higher taxes adopted after August 1, 1985. As this is a statutory, not a constitutional, initiative, the provisions of this measure imposing penalties and requiring voter approval cannot be applied to charter cities.

Proposition Number




Document Type




Popular Vote Results

Y: 3858119; A: 58.0; N: 2798805; B: 42.0

Election Type

General Election

Proposition Type

Initiative statutory

Relevant Case

Rossi v. Brown: 9 Cal. 4th 688: 889 P.2d 557: 38 Cal. Rptr. 2d 363, 1995; Santa Clara County Local Transp. Auth. v. Guardino: 11 Cal. 4th 220: 902 P.2d 225: 45 Cal. Rptr. 2d 207, 1995; Gerken v. Fair Political Practices Comm'n: 6 Cal. 4th 707: 863 P.2d 694: 25 Cal. Rptr. 2d 449, 1993; Rider v. County of San Diego: 1 Cal. 4th 1: 820 P.2d 1000: 2 Cal. Rptr. 2d 490, 1991; Coleman v. County of Santa Clara: 64 Cal. App. 4th 662: 75 Cal. Rptr. 2d 516, 1998; Consolidated Fire Protection Dist. v. All Persons Interested: 63 Cal. App. 4th 211: 73 Cal. Rptr. 2d 586, 1998; McCauley v. Howard Jarvis Taxpayers Ass'n: 68 Cal. App. 4th 1225: 80 Cal. Rptr. 2d 900, 1998; McBrearty v. City of Brawley: 59 Cal. App. 4th 1441: 69 Cal. Rptr. 2d 862, 1997; Howard Jarvis Taxpayers' Ass'n v. Fresno Metro. Projects Auth.: 40 Cal. App. 4th 1359: 48 Cal. Rptr. 2d 269, 1995; Neecke v. City of Mill Vallety: 39 Cal. App. 4th 946: 46 Cal. Rptr. 2d 266, 1995; Fielder v. City of Los Angeles: 14 Cal. App. 4th 137: 17 Cal. Rptr. 2d 630, 1993; Fisher v. County of Alameda: 20 Cal. App. 4th 120: 24 Cal. Rptr. 2d 384, 1993; Santa Clara County Local Transp. Auth. v.Guardino: 34 Cal. App. 4th 858: 24 Cal. Rptr. 2d 854, 1993; Monterey Penisula Taxpayers Ass'n v. County of Monterey: 8 Cal. App. 4th 1520: 11 Cal. Rptr. 2d 188, 1992; Vernon v. State Bd. of Equalization: 4 Cal. App. 4th 110: 5 Cal. Rptr. 2d 414, 1992; City of Woodlake v. Logan: 230 Cal. App. 3d 1058: 282 Cal. Rptr. 27, 1991; Rider v. County of San Diego: 224 Cal. App. 3d 85F, 1990; Rider v. County of San Diego: 230 Cal. App. 3d 1676: 272 Cal. Rptr. 857, 1990; Schopflin v. Dole: 208 Cal. App. 3d 617: 256 Cal. Rptr. 314, 1989; California Bldg. Indus. Ass'n v. Governing Bd. of the Newhall Sch. Dist. of Los Angeles City: 206 Cal. App. 3d 212: 253 Cal. Rptr. 497, 1988; City of Westminster v. County of Orange: 204 Cal. App. 3d 623: 251 Cal. Rptr. 511, 1988

Code Sections Affected

Added Cal. Gov. Code sections 53720, et seq.

For Author

Howard Jarvis, Author of Proposition 13 Chairman, California Tax Reduction Movement; Paul Carpenter (D), State Senator, 33rd District; John J. Lynch, Deputy Assessor, Los Angeles County

Against Author

Linda Broder, President, League of Women Voters of California; Lenny Goldberg, Executive Director, California Tax Reform Association; Daniel A. Terry, President, Federated Firefighters of California

Rebuttal Author

Ted Cooke, President, California Police Chiefs Association; Bill Teie, President, California Fire Chiefs Association; Roy Ulrich, California Common Cause

Rebuttal Against Author

Howard Jarvis, Author of Proposition 13 Chairman, California Tax Reduction Movement; Paul Carpenter (D), State Senator, 33rd District; John J. Lynch, Deputy Assessor, Los Angeles County