ACA 22: Local taxes: limitation.

<p> <strong>Key Points of Assembly Constitutional Amendment No. 22:</strong><br> This measure proposes adding a new section to the California Constitution to limit how local governments can impose special taxes. Starting January 1, 2027, any local government, including those using the initiative process, must submit a special tax to the voters for approval by a two-thirds vote before it can be imposed, extended, or increased. The amendment also prohibits local governments from imposing ad valorem taxes on real property or sales taxes on the sale of real property, with specific exceptions allowed under existing constitutional provisions. </p>