Tax policy in California

in California

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Tax policy in California

Tax rates in 2017

Personal income tax: 1% to 12.3%

State sales tax: 7.25%

Corporate income tax: 8.84%

Tax revenues in 2016

Total tax collections: $155.23 billion

Tax collections per capita: $3,955

Total state expenditures • State debt • California state budget and finances

California generates the bulk of its tax revenue by levying a personal income tax and a sales tax. The state derives its constitutional authority to tax from Article XIII of the state constitution.^[1][2]

Tax policy can vary from state to state. States levy taxes to help fund the variety of services provided by state governments. Tax collections comprise approximately 40 percent of the states' total revenues. The rest comes from non-tax sources, such as intergovernmental aid (e.g., federal funds), lottery revenues and fees. The primary types of taxes levied by state governments include personal income tax, general sales tax, excise (or special sales) taxes and corporate income tax.^[3]

Tax rates

Personal income tax

See also: Personal income tax

California utilized a personal income tax rate ranging from 1 percent to 12.3 percent in 2017. An individual's tax liability varies according to his or her tax bracket. A tax bracket is the income range to which a tax rate applies.^[4]

The table below summarizes personal income tax rates for California and neighboring states in 2017.^[4]

Personal income tax rates, 2017
State	Tax rates	Number of brackets	Brackets
Lowest	Highest	Lowest	Highest
California	1%	12.3%	9	$8,015	$537,498
Arizona	2.59%	4.54%	5	$10,179	$152,668
Nevada	No state income tax
Oregon	5%	9.9%	4	$3,400	$125,000
Note: For complete notes and annotations, please see the source below. Source: Tax Policy Center, "Individual State Income Tax Rates 2000-2017," accessed October 26, 2017

Personal exemptions

States that collect a personal income tax allow individuals to claim personal exemptions on income taxes each year. The personal exemption indicates that only a person's income above a certain level is subject to taxation. ^[5]

Exemptions work by reducing the amount of an individual's taxable income. Both state and federal taxes allow exemptions. The state exemptions for California and its neighboring states as reported by the Tax Policy Center are reported in the chart below.^[6]

Personal exemptions, 2017
State	Single	Married	Dependents
California	$111	$222	$344
Arizona	$2,100	$4,200	$2,300
Nevada	No state income tax
Oregon	$197	$394	$197
Note: For complete notes and annotations, please see the source below. Source: Tax Policy Center, "Individual State Income Tax Rates 2000-2017," accessed October 26, 2017

Capital gains tax

See also: Capital gains tax

A capital gains tax is a tax levied on the profit gleaned from the sale of a capital asset. Examples of capital assets include stocks, businesses, land parcels, homes, personal items and more. Capital gains are taxable at both the federal and state levels. While the federal government taxes capital gains at a lower rate than regular personal income, states usually tax capital gains at the same rates as regular income. ^[7][8][9]

The table below summarizes uppermost capital gains tax rates for California and neighboring states in 2015.

Uppermost capital gains tax rates by state, 2015
State	State uppermost rate	Combined uppermost rate
California	13.3%	33%
Arizona	4.5%	27.7%
Nevada	0%	25%
Oregon	9.9%	31%
Note: For complete notes and annotations, please see the source below. Source: Tax Foundation, "The High Burden of State and Federal Capital Gains Tax Rates," accessed October 26, 2017

Sales tax

See also: Sales tax

Almost all states employ a statewide sales tax, which ranges from 2.9 percent in Colorado to 7.25 percent in California. Additionally, many states allow the levying of local sales taxes, which are then added to the state's tax.

California's state sales tax was 7.25% percent in 2017. The average local tax was about 1.00% percent, meaning that the average combined sales tax was about 8.25% percent. The table below displays the state tax rates, average local tax rates, and average combined tax rates for California and its neighboring states.^[10]

Combined sales tax rates, 2015
State	State sales tax	Average local sales tax	Combined
California	7.25%	1.00%	8.25%
Arizona	5.60%	2.65%	8.25%
Nevada	6.85%	1.13%	7.98%
Oregon	0.00%	0.00%	0.00%
Note: For full annotations, see the source below. Source: The Tax Foundation, "State and local sales tax rates, 2017," accessed October 26, 2017

The table below summarizes sales tax rates for California and neighboring states in 2017 as well as the state's policy with respect to types of items commonly exempted from sales tax (i.e., food, prescription drugs and nonprescription drugs).^[11]

Sales tax rates, 2017
State	Sales tax rate	Exemption status
Food	Prescription drugs	Nonprescription drugs
California	7.3%	Exempt	Exempt	Taxable
Arizona	5.6%	Exempt	Exempt	Taxable
Nevada	6.9%	Exempt	Exempt	Taxable
Oregon	0.0%	No state sales tax	No state sales tax	No state sales tax
Source: Tax Policy Center, "Sales Tax Rates 2000-2017," accessed October 26, 2017

Excise taxes

See also: Excise taxes

Excise taxes, also known as selective sales or differential commodity taxes, are levied for the sales of specific goods or services. Excise taxes are considered indirect taxes because they are not charged directly to individuals. In most cases, the excise tax is paid by the producer or seller of an item. The cost of the tax is then included in the sale price of the item and passed on to the consumer. The tables below provide excise tax rates for motor fuel, alcohol and cigarettes in California and neighboring states.^{[12][13][14][15]}

Fuel excise tax rates, 2017 (in cents per gallon)
State	Gasoline	Diesel	Gasohol
Excise tax	Other taxes	Total tax	Excise tax	Other taxes	Total tax	Excise tax	Other taxes	Total tax
California	27.8¢	5¢	32.8¢	16¢	17¢	33¢	27.8¢	5¢	32.8¢
Arizona	18¢	1¢	19¢	26¢	1¢	27¢	18¢	1¢	19¢
Nevada	24¢	0.805¢	24.805¢	27¢	0.75¢	27.75¢	24¢	0.805¢	24.805¢
Oregon	30¢	0¢	30¢	30¢	0¢	30¢	30¢	0¢	30¢
Note: For full annotations, see the source below. Source: Tax Policy Center, "State Motor Fuels Tax Rates 2000-2011, 2013-2017," accessed October 26, 2017

Alcohol excise tax rates, 2017 (in dollars per gallon)
State	Liquor	Wine	Beer
Tax rate	Does general sales tax apply?	Tax rate	Does general sales tax apply?	Tax rate	Does general sales tax apply?
California	$3.3	Yes	$0.2	Yes	$0.2	Yes
Arizona	$3.0	Yes	$0.8	Yes	$0.2	Yes
Nevada	$3.6	Yes	$0.7	Yes	$0.2	Yes
Oregon	See footnote 1	N/A	$0.7	N/A	$0.1	N/A
Note: For full annotations, see the source below. 1"In 17 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits." 2"General sales tax applies to on-premise sales only." Source: Tax Policy Center, "Alcohol Rates 2000-2010, 2013-2017," accessed October 26, 2017

State cigarette taxes, 2017 (in cents per pack)
State	Tax rate	National ranking
California	87¢	37
Arizona	200¢	13
Nevada	180¢	19
Oregon	132¢	30
Note: For full annotations, see the source below. Source: Tax Policy Center, "State Cigarette Taxes, 2017," accessed October 26, 2017

Corporate income tax

See also: Corporate income tax

California levies a corporate income tax rate of 8.84 percent. The table below compares the corporate income tax rates of some of its neighboring states.^[16][17]

Corporate income tax rates, 2016
State	Tax rate	Brackets	Number of brackets
Lowest	Highest
California	8.84%	Flat Rate	1
Arizona	5.50%	Flat Rate	1
Nevada	No corporate income tax
Oregon	6.60% to 7.60%	$1,000,000	$1,000,000	2
Note: For complete notes and annotations, please see the source below. Source: Tax Foundation, "State Corporate Income Tax Rates and Brackets for 2015," accessed October 26, 2017

Property tax

See also: Property tax

Most often, property tax applies to real estate, although some states levy property taxes on other types of personal property, such as automobiles. Generally speaking, an individual's property tax liability is determined by the tax rate and the tax base, which is "determined by both the assessed value of the property and ... the share of the assessed value that is subject to tax." To learn more about property taxes, including tabulation methods, see this page. Property tax rates can vary substantially from locality to locality within a state.^{[18][19][20] [18][19]}

The table below provides the mean amount of property taxes paid in 2012, as well as property tax as a mean percentage of home value for 2014, in California and neighboring states.^[18]

Mean property taxes paid per state, 2012 and 2014
State	Mean property taxes paid (2012)	Property tax as a percent of home value (2014)
California	$3,164	0.73%
Arizona	$1,330	0.66%
Nevada	$1,518	0.71%
Oregon	$2,594	1.01%
Source: Tax Policy Center, "Residential Property Taxes in the United States," November 18, 2013 Source: Tax Foundation, "Facts & Figures 2016: How Does Your State Compare?", accessed October 27, 2017

The table below lists per capita state and local property tax collections for California and neighboring states for fiscal year 2013.^[21]

State and local property tax collections per capita, 2013
State	Collections per capita
California	$1,365
Arizona	$1,009
Nevada	$972
Oregon	$1,285
Source: Tax Foundation, "Facts and Figures 2016: How Does Your State Compare?" accessed October 26, 2017

Estate and inheritance taxes

See also: Estate and inheritance taxes

Estate and inheritance taxes are levied on the property of deceased individuals (decedents). Generally speaking, an estate tax is applied to the value of a decedent's property and is paid from the estate before distribution to any heirs. By contrast, an inheritance tax is paid by the heir or heirs of a decedent's assets.^[22][23][24]

California does not levy an estate tax, although residents are liable for the federal estate tax. The table below summarizes the estate tax rates for California and neighboring states in 2016.^[24]

Estate taxes, 2016
State	Exemption threshold	Minimum rate	Maximum rate
California	N/A
Arizona	N/A
Nevada	N/A
Oregon	$1,000,000	10.00%	16.00%
Note: For complete notes and annotations, please see the source below. Source: Tax Foundation, "Facts and Figures 2015: How Does Your State Compare?" accessed October 5, 2015

Tax revenues

See also: California state budget and finances

The table below breaks down state government tax collections by source in 2016 (comparable figures from surrounding states are also provided to give additional context). Figures for all columns except "2016 population" and "Per capita collections" are rendered in thousands of dollars (for example, $2,448 translates to $2,448,000). Figures in the columns labeled "2016 population" and "Per capita collections" have not been abbreviated.^[25]

State tax collections by source ($ in thousands), 2016
State	Property taxes	Sales and gross receipts	Licenses	Income taxes	Other taxes	Total	2016 population	Per capita collections
California	$2,513,157	$53,365,753	$8,551,427	$90,655,530	$145,385	$155,231,252	39,250,017	$3,955
Arizona	$943,008	$8,680,009	$482,362	$4,538,472	$32,524	$14,676,375	6,931,071	$2,117
Nevada	$280,055	$6,347,777	$651,067	N/A	$746,147	$8,025,046	2,940,058	$2,730
Oregon	$20,587	$1,532,190	$1,048,709	$8,299,887	$141,938	$11,043,311	4,093,465	$2,698
United States	$18,364,298	$442,909,995	$52,164,396	$392,286,910	$24,538,146	$930,263,745	322,762,018	$2,882.20
Source: U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed June 26, 2017

The table below lists 2016 tax collections by source as percentages of total collections. About 58.4 percent of California's total state tax collections came from income taxes.^[25]

State tax collections by source (as percentages), 2016
State	Property taxes	Sales and gross receipts	Licenses	Income taxes	Other taxes
California	1.6%	34.4%	5.5%	58.4%	0.1%
Arizona	6.4%	59.1%	3.3%	30.9%	0.2%
Nevada	3.5%	79.1%	8.1%	N/A	9.3%
Oregon	0.2%	13.9%	9.5%	75.2%	1.3%
Source: U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed April 4, 2016

Tax ballot measures

Voting on taxes
Ballot measures
By state
By year
Not on ballot
Local City taxes County taxes School taxes Property taxes Sales taxes Income taxes Other taxes

See also: Taxes on the ballot and List of California ballot measures

Ballotpedia has tracked the following ballot measures relating to taxes in California.

1. California Proposition 216, Healthcare Business Regulation and Taxation Initiative (1996)
2. California Proposition 217, Income Tax Increase Initiative (1996)
3. California Proposition 10, Early Childhood Cigarette Tax Initiative (1998)
4. California Proposition 11, Rules Governing Local Sales and Use Taxes Amendment (1998)
5. California Proposition 19, Land Value Taxation Initiative (1918)
6. California Proposition 37, Define Fee as Tax for Supermajority Requirement Initiative (2000)
7. California Proposition 5, Land Taxation Initiative (1916)
8. California Proposition 175, Income Tax Credit for Renters Amendment (June 1994)
9. California Proposition 176, Local Tax Exemptions for Nonprofit Organizations Amendment (June 1994)
10. California Proposition 178, Water Conservation Equipment Property Tax Exemption Amendment (June 1994)
11. California Proposition 185, Gas Tax Increase for Transportation Programs and Projects Initiative (1994)
12. California Proposition 186, Single-Payer Healthcare System Initiative (1994)
13. California Proposition 154, Property Tax Postponement for Low-Income Renters who Purchase the Property Amendment (June 1992)
14. California Proposition 1A, Tax Increase Extensions Amendment (May 2009)
15. California Proposition 126, Alcohol Tax Increase Amendment (1990)
16. California Proposition 133, Sales Tax Increase for Law Enforcement Programs Initiative (1990)
17. California Proposition 134, Alcohol Surtax Fund and Tax Increase Initiative (1990)
18. California Proposition 136, Changes to Vote Requirements for New or Increased Taxes Initiative (1990)
19. California Proposition 127, Exclude Earthquake Safety Modifications from Tax Assessments Amendment (1990)
20. California Proposition 132, Marine Protection Zone and Gill and Trammel Net Prohibition Initiative (1990)
21. California Proposition 111, Gasoline Tax Increase Amendment (June 1990)
22. California Proposition 13, Seismic Retrofitting Reassessment Exemption Amendment (June 2010)
23. California Proposition 51, Vehicle Tax Revenue for Transportation Projects Initiative (2002)
24. California Proposition 67, Additional 3% Surcharge on Telephone Use for Emergency Medical Services Initiative (2004)
25. California Proposition 72, Employer Contribution to Healthcare Insurance Referendum (2004)
26. California Proposition 63, Tax Increase on Income Above $1 Million for Mental Health Services Initiative (2004)
27. California Proposition 65, Local Government Revenue Reduction Voter Approval Requirement Initiative (2004)
28. California Proposition 87, Property Tax Revenue Increases to Redevelopment Agencies Amendment (1988)
29. California Proposition 90, Transfer of Assessed Valuation of Replacement Dwellings Amendment (1988)
30. California Proposition 99, Tobacco Tax Increase Initiative (1988)
31. California Proposition 24, Repeal Corporate Tax Liability Reduction Initiative (2010)
32. California Proposition 21, Vehicle License Fee Increase for State Parks Initiative (2010)
33. California Proposition 46, Authorize Local Tax Increases for Bond Repayment Amendment (June 1986)
34. California Proposition 50, Tax Assessments for Property After a Declared Disaster Amendment (June 1986)
35. California Proposition 58, Tax Assessments on Real Estate Transfers Within Families Amendment (1986)
36. California Proposition 26, Supermajority Vote to Pass Certain New Taxes and Fees (2010)
37. California Proposition 86, Cigarette Tax Increase Initiative (2006)
38. California Proposition 87, Severance Tax on Oil Producers to Fund Alternative Energy Programs Initiative (2006)
39. California Proposition 28, Cigarette Tax Repeal Initiative (March 2000)
40. California Proposition 218, Voter Approval Requirement for Local Tax Increases Initiative (1996)
41. California Proposition 7, Tax Credits for Emission Reductions Initiative (1998)
42. California Proposition 42, Allocation of Gasoline Sales Tax Revenue Amendment (March 2002)
43. California Proposition 18, Oleomargarine Tax Referendum (1936)
44. California Proposition 82, Free Half-Day Public Preschool Program Initiative (June 2006)
45. California Proposition 8, Motor Vehicle Fees Referendum (1928)
46. California Proposition 88, Statewide $50 Parcel Tax Initiative (2006)
47. California Proposition 18, Taxation of Community Redevelopment Projects Amendment (1952)
48. California Proposition 7, Valuations of Single-Family Dwellings Amendment (June 1972)
49. California Proposition 8, Funding Sources Initiative (June 1970)
50. California Proposition 7, Local Tax Exemptions Amendment (1914)
51. California Proposition 8, Vessel Taxation Amendment (1914)
52. California Proposition 34, Public Property Taxation Amendment (1914)
53. California Proposition 39, Out-of-State Business Tax Liability Calculations and Energy Funding Initiative (2012)
54. California Proposition 9, Taxation Amendment (October 1915)
55. California Proposition 11, Cemetery Taxation Exemption Amendment (1918)
56. California Proposition 20, Taxation Valuation Initiative (1920)
57. California Proposition 18, Orphanage Taxation Amendment (1920)
58. California Proposition 7, Veteran Property Tax Exemption Amendment (1922)
59. California Proposition 10, Utility Taxation Initiative (1922)
60. California Proposition 10, Fire Insurance Company Taxation Amendment (1924)
61. California Proposition 14, Public Bonds Exempt from Taxation Amendment (1924)
62. California Proposition 1, Common Carrier Gross Receipts Tax Initiative (1924)
63. California Proposition 6, Property Tax Exemption for Church Parking Lots Amendment (1956)
64. California Proposition 3, Disabled Veterans' Homes Tax Exemption Amendment (1960)
65. California Proposition 6, Tax Assessment for Non-Profit Golf Courses (1960)
66. California Proposition 2, Housing Qualifications for the Veterans' Tax Exemption Amendment (1962)
67. California Proposition 3, Veterans' Tax Exemption Amendment (1962)
68. California Proposition 4, Agricultural Land Tax Assessment Amendment (1962)
69. California Proposition 4, Veterans' Tax Exemptions for Survivors Amendment (1964)
70. California Proposition 5, Widows of Veterans Receiving Tax Exemptions Amendment (1964)
71. California Proposition 6, Retaliatory Taxes on Insurance Companies Amendment (1964)
72. California Proposition 8, Insurance Tax Amendment (1966)
73. California Proposition 8, State-Collected Sales and Use Taxes Amendment (1968)
74. California Proposition 3, Open Space Lands Amendment (1966)
75. California Proposition 9, Blinded Veterans Tax Exemption Amendment (1966)
76. California Proposition 12, Assessment Appeals Board Amendment (1966)
77. California Proposition 1A, Tax Exemption Amendment (1968)
78. California Proposition 2, Taxation of Governmental Property Outside of Boundaries Amendment (1968)
79. California Proposition 6, Taxation on Premiums for Retirement Benefit Contracts Amendment (1968)
80. California Proposition 9, Ad Valorem Taxes Initiative (1968)
81. California Proposition 2, Highway Usage Taxation Amendment (1926)
82. California Proposition 7, Short-Line Steam Railroad Taxation Amendment (1926)
83. California Proposition 4, Gasoline Distributor Tax Initiative (1926)
84. California Proposition 22, Planted Trees Tax Exemption Amendment (1926)
85. California Proposition 25, Burial Property Tax Exemption Amendment (1926)
86. California Proposition 3, Corporation Taxation Amendment (1928)
87. California Proposition 2, Fire Insurance Tax Amendment (1930)
88. California Proposition 4, Street Railways Tax Amendment (1930)
89. California Proposition 6, Toll Bridge Tax Collection Amendment (1930)
90. California Proposition 8, Tax Exemptions for Hospitals and Sanatoriums Amendment (1930)
91. California Proposition 18, Motor Vehicle Tax Amendment (1930)
92. California Proposition 21, Reimbursement of State Taxes to Cities and Counties Amendment (1930)
93. California Proposition 29, Tobacco Tax for Cancer Research Fund Initiative (June 2012)
94. California Proposition 9, School Tax Funding Initiative (1932)
95. California Proposition 4, Highway Taxation Usage Amendment (1932)
96. California Proposition 6, Servicemember Tax Exemption Amendment (1932)
97. California Proposition 16, Tax Liens Amendment (1932)
98. California Proposition 4, Education Tax Exemption Amendment (June 1933)
99. California Proposition 5, Property Reassessment Amendment (June 1933)
100. California Proposition 20, Tax Phase Out Initiative (1938)
101. California Proposition 6, Insurance Company Taxation Amendment (1938)
102. California Proposition 21, Religious and Orphan Buildings Tax Exemption Amendment (1938)
103. California Proposition 9, Vessel Tax Exemption Amendment (1940)
104. California Proposition 7, Taxation of Insurance Companies Amendment (1942)
105. California Proposition 4, Income Tax Initiative (1942)
106. California Proposition 2, Veterans' Tax Exemption Amendment (1944)
107. California Proposition 8, Validity of Deeds Amendment (1944)
108. California Proposition 5, Court of Tax Appeals Amendment (1946)
109. California Proposition 7, Inoperative Provisions Relating to Taxation Amendment (1949)
110. California Proposition 8, Church Building Tax Exemption Amendment (1952)
111. California Proposition 5, Freight and Passenger Ship Tax Exemption Amendment (1954)
112. California Proposition 8, Vessel Taxation Exemption Amendment (1954)
113. California Proposition 11, Tax Exemptions for Disabled Veterans Amendment (1954)
114. California Proposition 30, Sales and Income Tax Increase Initiative (2012)
115. California Proposition 177, Property Tax Exemption for Disabled Access Building Improvements Amendment (June 1994)
116. California Proposition 1, Property Taxes for Environmentally Contaminated Property Amendment (1998)
117. California Proposition 193, Property Appraisal Exception for Grandparent-Grandchild Property Transfers Amendment (March 1996)
118. California Proposition 47, Vehicle License Fees Allocated to Cities and Counties Amendment (June 1986)
119. California Proposition 160, Property Tax Exemption for Spouses of Veterans Killed in Combat Amendment (1992)
120. California Proposition 110, Property Tax Factors for Severely Disabled Homeowners Amendment (June 1990)
121. California Proposition 9, Prohibition of Utility Taxes, Bond Payments, or Surcharges for Nuclear Power Assets Initiative (1998)
122. California Proposition 125, Allocation of Gas Tax Revenue to Railroad Equipment Amendment (1990)
123. California Proposition 38, State Income Tax Increase for Education Funding Initiative (2012)
124. California Proposition 18, Use of Fuel Taxes and License Fees Amendment (1970)
125. California Proposition 9, Veteran Tax Exemption Amendment (1938)
126. California Proposition 4, Tax Exemption for Religious, Hospital, or Charitable Properties Amendment (1944)
127. California Proposition 9, College Taxation Exemption Amendment (1952)
128. California Proposition 23, Property Tax Assessment Amendment (1952)
129. California Proposition 9, Construction of Church Buildings Tax Exemption Amendment (1954)
130. California Proposition 2, Income Tax Initiative (1936)
131. California Proposition 5, Assessment of Property After Disaster Amendment (1966)
132. California Proposition 3, Vehicle and Gas Tax and Fees Amendment (1938)
133. California Proposition 4, State Income Tax Laws Based on Federal Laws Amendment (1968)
134. California Proposition 18, Tax Reimbursements Amendment (1948)
135. California Proposition 22, Verification of Property Tax Statements Amendment (1952)
136. California Proposition 3, Property Tax Exemption for Schools Referendum (1952)
137. California Proposition 9, Taxable Items Amendment (1924)
138. California Proposition 43, Educational Tax Exemption Amendment (1914)
139. California Property Taxes, Amendment 1 (1886)
140. California Taxation on Mortgages, Amendment 1 (1896)
141. California State and Local Taxation, Amendment 1 (1908)
142. California Amendment 11, Mortgage Assessments Measure (1910)
143. California Proposition 8, Local Taxes Initiative (1912)
144. California Proposition 18, Tax Limitations Initiative (1918)
145. California Proposition 29, Taxation and Franchises Initiative (1922)
146. California Proposition 13, Tax Limitations Initiative (June 1978)
147. California Proposition 1E, Redirect Funds for Mental Health Programs Measure (May 2009)
148. California Proposition 3, Exemption of Veterans from Property Tax Assessment Changes (1979)
149. California Proposition 3, Property Value Assessment Ratio and Veterans Exemption Amendment (1979)
150. California Proposition 6, Personal Property Tax Rate Amendment (1924)
151. California Proposition 2, Tax Exemption on Homes and Farms from the Veterans Welfare Board Amendment (June 1950)
152. California Proposition 19, Changes to the State's Boundaries Amendment (1956)
153. California Proposition 24, Restrictions Based on a World Communist Movement Initiative (1962)
154. California Proposition 4, Increases in Taxes for Payments on Indebtedness Amendment (1980)
155. California Proposition 10, Property Taxes by Local Government Agencies Amendment (1976)
156. California Proposition 170, Taxation and Bonds for Schools Amendment (1993)
157. California Proposition 3, Property Tax Reappraisal Due to Eminent Domain Amendment (June 1982)
158. California Proposition 12, Tax Exemptions for Disabled Veterans Amendment (1972)
159. California Proposition 1, Taxing and Spending Powers Initiative (1973)
160. California Proposition 172, Public Safety Funding Amendment (1993)
161. California Proposition 62, Approval of Local Taxes Initiative (1986)
162. California Proposition 93, Residency Requirement for the Veterans' Tax Exemption Amendment (1988)
163. California Proposition 11, Taxation of County Property Amendment (June 1978)
164. California Proposition 5, Gift and Inheritance Tax Initiative (June 1982)
165. California Proposition 11, Purchased Land Usage Amendment (June 1976)
166. California Proposition 7, Property of Historical Significance Valuation Amendment (June 1976)
167. California Proposition 60, Replacement Property Valuation Amendment (1986)
168. California Proposition 11, Energy Related Businesses Surtax Initiative (June 1980)
169. California Proposition 23, Taxation of Earthquake Safety Improvements Amendment (June 1984)
170. California Proposition 8, Taxation Amendment (1974)
171. California Proposition 11, Tax Rates for Unsecured Property Amendment (1976)
172. California Proposition 6, Gift and Inheritance Tax Initative (June 1982)
173. California Proposition 34, Historical Structures Tax Valuation Amendment (1984)
174. California Proposition 3, Alternative Energy Systems Tax Exemption Amendment (June 1978)
175. California Proposition 31, Fire-Related Improvements Taxation Amendment (1984)
176. California Proposition 72, Taxes and Tax Usage Initiative (June 1988)
177. California Proposition 5, Use of Fuel Taxes and License Fees Amendment (June 1974)
178. California Proposition 13, Postponement of Taxes Amendment (June 1976)
179. California Proposition 14, Taxes and Financing Initiative (1972)
180. California Proposition 6, Property Tax Exemption Amendment (1974)
181. California Proposition 10, Tax Exemptions for Improvements to Residential Buildings (June 1978)
182. California Proposition 167, Tax Increases and Impositions Initiative (1992)
183. California Proposition 8, the Post-Disaster Taxation Act (1978)
184. California Proposition 7, Property Valuation with Solar Energy Systems Amendment (1980)
185. California Proposition 7, Taxation Definition Amendment (1982)
186. California Proposition 36, Taxation of Real Property Initiative (1984)
187. California Proposition 33, Property Tax Payment Deferral Amendment (1984)
188. California Proposition 3, Tax Deduction Based on Contribution to the Insurance Guarantee Association (1980)
189. California Proposition 163, Food Taxation Initiative (1992)
190. California Proposition 10, Blinded Veterans Tax Exemption Amendment (1972)
191. California Proposition 8, Owner-Occupied Dwellings Tax Rate Amendment (June 1978)
192. California Proposition 9, Income Taxes Initiative (June 1980)
193. California Proposition 5, Definitions Regarding Property Amendment (1980)
194. California Proposition 171, Replacement Property Transfer Amendment (1993)
195. California Proposition 6, Repeal of Insurance Company Tax Exemption Amendment (June 1976)
196. California Proposition 8, Tax Exemption for Pollution Control Amendment (1972)
197. California Proposition 4, Property Reassessment After Disaster Amendment (June 1974)
198. California Proposition 7, Graduated State Personal Income Tax Brackets Initiative (June 1982)
199. California Proposition 9, Use Gas Tax Revenue for Highway Bond Payments Measure (June 1933)
200. California Proposition 10, Use Gas Tax Revenue for Highway Bond Payments Measure (June 1933)
201. California Proposition 1, Prohibition of Personal Property Tax Initiative (1950)
202. California Proposition 1, Removal of Federal Property Tax Exemption Amendment (May 1944)
203. California Proposition 1, Retirement Warrants Initiative (1939)
204. California Proposition 10, Abolishment of the Poll Tax Initiative (1914)
205. California Proposition 10, Property Tax Exemption for Religious, Hospital, and Charitable Purposes Amendment (1962)
206. California Proposition 10, Religious Buildings Tax Exemptions Amendment (October 1915)
207. California Proposition 10, Vehicle Registration Fee and Taxes Usage Amendment (1936)
208. California Proposition 11, Poll Tax on Noncitizen Male Residents Amendment (1920)
209. California Proposition 11, Bonds for Streets and Roads Amendment (1958)
210. California Proposition 11, Payments from a Gross Income Tax Initiative (1944)
211. California Proposition 11, Secondary Educational Institution Taxation Exemption (1926)
212. California Proposition 11, State Board of Equalization Amendment (1938)
213. California Proposition 11, Tax Assessment of Historical Structures Amendment (1962)
214. California Proposition 11, Veterans' Tax Exemptions Amendment (1960)
215. California Proposition 12, Lost Tax Revenue Reimbursement Amendment (1918)
216. California Proposition 12, Property Tax Relief Because of Disaster Amendment (1964)
217. California Proposition 12, San Francisco Bay Exposition Amendment (1938)
218. California Proposition 12, State University Tax Amendment (1920)
219. California Proposition 12, Veterans' Tax Exemptions Amendment (1926)
220. California Proposition 13, Educational Poll Tax Amendment (1924)
221. California Proposition 13, Non-Profit College Grounds Tax Exemption Amendment (1962)
222. California Proposition 13, Property Tax Exemption for Disabled Veterans Amendment (1970)
223. California Proposition 13, Removal of Annual Property Statement Requirement Amendment (1966)
224. California Proposition 13, State Board of Equalization Amendment (1942)
225. California Proposition 14, Personal Income Tax Amendment (1966)
226. California Proposition 14, Property Tax Substitution Amendment (1922)
227. California Proposition 14, Tax Exemption for College Buildings Under Construction Amendment (1954)
228. California Proposition 14, Use of Funds for Separation of Grade Districts Amendment (1960)
229. California Proposition 14, Vessel Taxation Exemption Amendment (1932)
230. California Proposition 14, YMCA and YWCA Property Tax Exemption Amendment (1918)
231. California Proposition 15, Aviation Field Tax Exemption Amendment (1924)
232. California Proposition 15, County Tax Appeal Boards Amendment (1962)
233. California Proposition 15, Henry E. Huntington Library and Art Gallery Amendment (1930)
234. California Proposition 15, Non-Profit Property Under Construction Amendment (1954)
235. California Proposition 15, Public Utilities Taxation Amendment (1922)
236. California Proposition 15, Street and High Improvement Repayment Amendment (1936)
237. California Proposition 15, Taxation and Fees for Insurance Companies and Banks Amendment (1952)
238. California Proposition 15, Tax on Commercial and Industrial Properties for Education and Local Government Funding Initiative (2020)
239. California Proposition 16, Repeal of the Educational Poll Tax Amendment (1946)
240. California Proposition 16, School System Initiative (1920)
241. California Proposition 17, Ocean Marine Insurance Tax Amendment (1930)
242. California Proposition 17, Sales and Use Tax and Income Tax Rates Initiative (1958)
243. California Proposition 17, Street and Highway Revenues for Parking Facilities Amendment (1954)
244. California Proposition 17, Tax Levy Limitations Referendum (1918)
245. California Proposition 17, Tax Rate Amendment (1936)
246. California Proposition 5, Lower Supermajority Requirement to 55% for Local Bond Measures to Fund Housing and Public Infrastructure Amendment (2024)
247. California Proposition 55, Extension of the Proposition 30 Income Tax Increase (2016)
248. California Proposition 72, Rainwater Capture Systems Excluded from Property Tax Assessments Amendment (June 2018)
249. California Proposition 5, Property Tax Transfer Initiative (2018)
250. California Proposition 6, Voter Approval for Future Gas and Vehicle Taxes and 2017 Tax Repeal Initiative (2018)

Recent news

The link below is to the most recent stories in a Google news search for the terms California taxes. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

See also

• California
• California state budget and finances
• Personal income tax
• Sales tax
• Corporate income tax
• Property tax

External links

• Tax Policy Center
• Federation of Tax Administrators
• Tax Foundation

Footnotes