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Beginning January 1, 2027, requires any local special tax to be approved by two-thirds of voters before it can be imposed, extended, or increased—and would apply that two-thirds threshold even to taxes placed on the ballot through the voter initiative process. It would also bar local governments, including voters acting by initiative, from levying ad valorem taxes on real property except as already permitted under the Constitution.
Beginning January 1, 2027, requires any local special tax to be approved by two-thirds of voters before it can be imposed, extended, or increased—and would apply that two-thirds threshold even to taxes placed on the ballot through the voter initiative process. It would also bar local governments, including voters acting by initiative, from levying ad valorem taxes on real property except as already permitted under the Constitution.