California Proposition 93, Property Tax Exemption for Veterans (1988)
Proposition 93 removed from state law the residency requirements for the veterans' property tax exemption. Supporters of Proposition 93 put it forward in order to bring the California Constitution in line with two decisions of the Supreme Court of the United States: Hooper v. Bernalillo County Assessor (1985) and Attorney General of New York v. Eduardo Sota-Lopez (1986). Those Supreme Court decisions struck down as unconstitutional residence requirements imposed by other states as a condition for state-offered benefits.
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Text of measure
The ballot title was:
The official summary said:
- "Under existing law, the State Constitution exempts up to $1,000 of the assessed value of real property from the property tax if the owner is an honorably discharged member of the armed forces, or the parent or unmarried spouse of a deceased veteran. This measure deletes the additional requirement that the veteran must have been a California resident upon entry into the armed forces or on November 3, 1964."
- See also: Fiscal impact statement
The fiscal estimate provided by the California Legislative Analyst's Office said:
- "Beginning in 1989-90, this amendment would reduce property tax collections. The revenue loss probably would be less than $50,000 per year. Cities, counties and special districts would bear approximately 60 percent of the loss. The remainder would affect school districts and community college districts. Existing law would require the State General Fund to offset the losses to the schools and the colleges, beginning in 1989-90."
- Del Monte v. Wilson. 1 Cal. 4th 1009, 824 P.2d 632, 4 Cal. Rptr. 2d 826 (1992).
Path to the ballot
The California State Legislature voted to put Proposition 93 on the ballot via Senate Constitutional Amendment 16 (Statutes of 1988, Resolution Chapter 68).
|Votes in legislature to refer to ballot|
- PDF of the November 8, 1988 ballot proposition voter guide
- California Law Library, November 8, 1988 ballot propositions
- Hastings California I&R database