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California Proposition 23, Taxation of Earthquake Safety Improvements Amendment (June 1984)
| California Proposition 23 | |
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| Election date |
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| Topic Earthquake infrastructure and Taxes |
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| Status |
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| Type Legislatively referred constitutional amendment |
Origin |
California Proposition 23 was on the ballot as a legislatively referred constitutional amendment in California on June 5, 1984. It was approved.
A “yes” vote supported establishing that "new construction" for property taxation purposes does not apply to changes made to buildings to comply with local earthquake safety ordinances. |
A “no” vote opposed establishing that "new construction" for property taxation purposes does not apply to changes made to buildings to comply with local earthquake safety ordinances. |
Election results
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California Proposition 23 |
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| Result | Votes | Percentage | ||
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2,476,934 | 53.25% | ||
| No | 2,174,218 | 46.75% | ||
Text of measure
Ballot title
The ballot title for Proposition 23 was as follows:
| “ | Property Taxation. Seismic Safety Construction Exclusion. | ” |
Ballot summary
The ballot summary for this measure was:
| “ | 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. | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
- See also: Amending the California Constitution
A two-thirds vote was needed in each chamber of the California State Legislature to refer the constitutional amendment to the ballot for voter consideration.
See also
External links
Footnotes
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State of California Sacramento (capital) |
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