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California Proposition 8, the Post-Disaster Taxation Act (1978)
| California Proposition 8 | |
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| Election date |
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| Topic Taxes |
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| Status |
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| Type Legislatively referred constitutional amendment |
Origin |
California Proposition 8 was on the ballot as a legislatively referred constitutional amendment in California on November 7, 1978. It was approved.
A “yes” vote supported establishing that property reconstructed after a disaster shall not be considered "newly constructed" for taxation purposes if the property value after reconstruction is similar to the value prior to reconstruction and allowing for adjustments to property value because of disaster. |
A “no” vote opposed establishing that property reconstructed after a disaster shall not be considered "newly constructed" for taxation purposes if the property value after reconstruction is similar to the value prior to reconstruction and allowing for adjustments to property value because of disaster. |
Election results
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California Proposition 8 |
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| Result | Votes | Percentage | ||
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4,698,244 | 78.49% | ||
| No | 1,287,241 | 21.51% | ||
Text of measure
Ballot title
The ballot title for Proposition 8 was as follows:
| “ | Post Disaster Taxation | ” |
Ballot summary
The ballot summary for this measure was:
| “ | PROPERTY TAXATION. LEGISLATIVE CONSTITUTIONAL AMENDMENT. Amends Constitution, article XIIIA, section 2. Provides that real property reconstructed after a disaster, as declared by the Governor, shall not be considered "newly constructed" for property tax purposes if the fair market value of such property, as reconstructed, is comparable to its fair market value prior to the disaster. Authorizes reduction in full cash value of real property for property tax purposes to reflect substantial damages, destruction or other factors causing a decline in value. Revises existing terms relating to the valuation of real property for property tax purposes. Financial impact: In the absence of a major disaster, the adoption of this proposal would have a minor impact on local property tax revenues statewide. It should have no significant impact on state revenues or costs. | ” |
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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