Assembly Constitutional AmendmentChaptered/Signed
ACA 22: Local taxes: limitation.
What ACA 22 does, verified August 24, 2026
<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>
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Last action: From printer. (2026-06-25)Alert me
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| Jun. 25, 2026 | From printer. |
| Jun. 25, 2026 | Chaptered by Secretary of State - Res. Chapter 132, Statutes of 2026. |
| Jun. 25, 2026 | Enrolled and filed with the Secretary of State at 4:40 p.m. |
| Jun. 25, 2026 | In Assembly. Ordered to Engrossing and Enrolling. |
| Jun. 25, 2026 | Adopted and to Assembly. (Ayes 35. Noes 1. Page 5018.) |
Latest bill textChaptered version, June 25, 2026 · 456 words
Assembly Constitutional Amendment No. 22
CHAPTER 132
A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by adding Section 4.5 to Article XIII A thereof, relating to taxation.
[ Filed with Secretary of State June 25, 2026. ]
LEGISLATIVE COUNSEL'S DIGEST
ACA 22, Wicks. Local taxes: limitation.
The California Constitution conditions the imposition of a special tax by a local government upon the approval of 2/3 of the voters of the local government voting on that tax, and prohibits these entities from imposing an ad valorem tax on real property or a transactions or sales tax on the sale of real property.
The Supreme Court of California interpreted this provision and other provisions restricting the authority of local governments to impose, extend, or increase taxes as not restricting the authority of voters to impose taxes via initiative.
This measure would, beginning January 1, 2027, prohibit a local government, including the electorate of a local government exercising the initiative power, from imposing, extending, or increasing any special tax, except as provided, unless and until that tax is submitted to the electorate and approved by a 2/3 vote. The measure would prohibit a local government, including the electorate of a local government exercising the initiative power, from imposing ad valorem taxes on real property, except as provided pursuant to specified constitutional provisions.
Resolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 2025–26 Regular Session commencing on the second day of December 2024, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California, that the Constitution of the State be amended as follows:
That Section 4.5 is added to Article XIII A thereof, to read:
SEC. 4.5.
(a) Beginning on January 1, 2027, and notwithstanding Article II and Article XI, no local government, including the electorate of a local government exercising the initiative power, may impose, extend, or increase any special tax, except as provided in Section 4 of this article, subdivision (d) of Section 2 of Article XIII C, and paragraph (2) of subdivision (a) of Section 3 of Article XIII D, unless and until that tax is submitted to the electorate and approved by a two-thirds vote.(b) Notwithstanding Article II and Article XI, no local government, including the electorate of a local government exercising the initiative power, may impose ad valorem taxes on real property, except as provided in paragraph (1) of subdivision (a) of Section 3 of Article XIII D.
(c) “Local government” and “special tax” shall have the same meaning as provided in Section 1 of Article XIII C.
Text of ACA 22 as chaptered, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions