California Proposition 171, Property Tax Assessments of Replacement Properties (1993)

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California Proposition 171 was on the November 2, 1993 general election ballot in California as a legislatively-referred constitutional amendment, where it was approved.

Proposition 171 authorized the California State Legislature to extend special valuation provisions to replacement structures located in different counties, which means that a property owner can transfer the current assessed value of his original property to a replacement property in another county, but only if the county in which the property is located has agreed to participate.

Election results

Proposition 171
ResultVotesPercentage
Approveda Yes 2,449,504 51.7%
No2,288,04648.2%

Constitutional changes

Proposition 171 amended:

Text of measure

The ballot title was:

Proposition 171 1993.PNG
PROPERTY TAXATION. TRANSFER OF BASE YEAR VALUE. LEGISLATIVE CONSTITUTIONAL AMENDMENT.

The ballot summary was:

  • Authorizes Legislature to authorize county boards of supervisors to adopt an ordinance allowing transfer of base year value of property located in another county substantially damaged or destroyed by a disaster, to replacement property located within adopting county, acquired or newly constructed within three years of substantial damage or destruction.
  • Specifies that scope and amount of benefits from transfer are subject to existing constitutional provisions.
  • Provisions applicable to replacement property acquired on or after October 20, 1991, and to determination of base year values for fiscal years 1991-92 and thereafter.

The fiscal estimate provided by the California Legislative Analyst's Office said:

  • If implemented, local property tax revenues could decrease by an unknown, but probably not significant, amount.
  • About half of any local property tax losses would be made up by additional state payments to school districts.

Path to the ballot

The California State Legislature voted to put Proposition 171 on the ballot in Assembly Constitutional Amendment 41 (Statutes of 1992, Resolution Chapter 136).

External links