§ 7

California Constitution — Article XIII (Taxation) · 2026 edition · updated 2026-10-03 · California

The Legislature, two-thirds of the membership of each house concurring, may authorize county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them.

(Sec. 7 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Constitution — Article XIII (Taxation)

California Constitution — Article XIII (Taxation)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.