| California Proposition 218 (1996) | |
|---|---|
| Ratified | November 5, 1996 |
| Date effective | November 6, 1996 |
| Author(s) | Jonathan Coupal; Jack Cohen |
| Subject | California local and regional government finance and taxation |
| Purpose | Constitutional follow-up to 1978 California Proposition 13; Added Article XIII C and Article XIII D to the California Constitution |
| Elections in California |
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| Taxation in the United States |
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Proposition 218 is an adopted initiative constitutional amendment which revolutionized local and regional government finance and taxation in California.[1][2] Named the "Right to Vote on Taxes Act,"[3] it was sponsored by the Howard Jarvis Taxpayers Association as a constitutional follow-up to the landmark property tax reduction initiative constitutional amendment, Proposition 13, approved in June 1978.[4] Proposition 218 was approved and adopted by California voters during the November 5, 1996, statewide general election.[2]
Proposition 218 amended the California Constitution by adding Article XIII C and Article XIII D.[5] Article XIII C added constitutional voter approval requirements for all local government taxes which previously did not exist.[6] Also included in Article XIII C is a provision significantly expanding the reserved constitutional local initiative power by voters to reduce or repeal any local government tax, assessment, fee or charge, and this constitutional reservation is also subject to a significantly reduced signature requirement making ballot qualification easier.[7] Article XIII D added constitutional assessment and property-related fee reforms applicable to all local governments.[8] This includes numerous additional requirements for special benefit assessments on real property[9] and for property-related fees and charges, such as various utility fees imposed by local governments which are no longer allowed to exceed the cost of providing the utility service to a customer.[10]
The California Senate Office of Research listed Proposition 218 as one of the most significant laws of the 20th century in California.[11] Following the November 1996 election, a high level official from the California State Association of Counties wrote that Proposition 218 "profoundly changes the way California is governed" and "may prove to be the most revolutionary act in the history of California."[1] Proposition 218 was also the first successful initiative constitutional amendment in California history to add more than one article to the California Constitution as well as to alter the scope of the constitutional initiative power.[12] The measure was drafted by constitutional attorneys Jonathan Coupal and Jack Cohen.[13]
- ^ a b Wall, Dan (March 1997). "The New Tax Revolution". Cal-Tax Digest: 23.
- ^ a b California Secretary of State, Statement of Vote November 5, 1996, p. xii.
- ^ Prop. 218, § 1.
- ^ "Ballot Propositions November 1996 Election". California Journal: 15. September 1996.
- ^ Prop. 218, §§ 3, 4.
- ^ Prop. 218, § 3.
- ^ Cal. Const., art. XIII C, § 3.
- ^ Prop. 218, § 4.
- ^ Cal. Const., art. XIII D, § 4.
- ^ Cal. Const., art. XIII D, § 6.
- ^ LaVally, Rebecca (December 1999). "California's Significant Laws of the Century". California Senate Office of Research.
- ^ California Statewide Initiatives 1912–2000 (2003), Initiative & Referendum Institute.
- ^ Coupal, Jonathan M.; Cohen, Jack (October 1997). "Water Rates Under Proposition 218". Debt Line. 16 (10). California Debt and Investment Advisory Commission: 2.