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Constitution of the State of California 1879 Art. XIII, § 1

Current as of January 01, 2026 | Updated by Findlaw Staff

Sec. 1.  Unless otherwise provided by this Constitution or the laws of the United States:

(a) All property is taxable and shall be assessed at the same percentage of fair market value.  When a value standard other than fair market value is prescribed by this Constitution or by statute authorized by this Constitution, the same percentage shall be applied to determine the assessed value.  The value to which the percentage is applied, whether it be the fair market value or not, shall be known for property tax purposes as the full value.

(b) All property so assessed shall be taxed in proportion to its full value.

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Cite this article: FindLaw.com - Constitution of the State of California 1879 Art. XIII, § 1 - last updated January 01, 2026 | https://codes.findlaw.com/ca/constitution-of-the-state-of-california-1879/ca-const-art-xiii-sect-1/

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