California Proposition 177, Tax Exemptions for Disabled Access Building Improvements (1994)

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California Proposition 177 was on the June 7, 1994 primary election ballot in California as a legislatively-referred constitutional amendment, where it was approved.

Proposition 177 amended the California Constitution to allow the California State Legislature to exempt from property taxation those parts of the value of a building that were added in order to make the building usable by a disabled person.

Election results

Proposition 177
ResultVotesPercentage
Approveda Yes 2,678,403 60.74%
No1,731,26239.26%

Constitutional changes

Proposition 177 1994.PNG

Proposition 177 amended Section 2 of Article XIII A of the California Constitution as follows:

Proposition 177 text.PNG

Text of measure

The ballot title read:

PROPERTY TAX EXEMPTION. DISABLED PERSONS' ACCESS. LEGISLATIVE CONSTITUTIONAL AMENDMENT.

The ballot summary was:

  • Amends state constitution to permit Legislature to exempt from property taxation the construction, installation, removal, or modification of all or any part of an existing building or structure for the purpose of making the building or structure more accessible to, or more usable by, a disabled person.
  • Applicable to construction, installation, removal or modification of structures on or after effective date of measure.

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

  • Property tax revenue losses to local governments would be minor in 1994-95, increasing annually for several years to a maximum annual amount probably in the range of $10 million. Cities, counties, and special districts would bear about half the loss; school and community college districts would bear the other half.
  • All or nearly all of the property tax revenue losses experienced by school and community college districts would be required to be replaced by the state's General Fund.

Path to the ballot

The California State Legislature voted to put Proposition 177 on the ballot via Assembly Constitutional Amendment 8.

Chamber Ayes Noes
Assembly 77 0
Senate 37 0

External links