California Legal Codes and Statutes

§ 53725

(a)Except as permitted in Section 1 of Article XIII A of the California Constitution, no local government or district may impose any ad valorem taxes on real property. No local government or district may impose any transaction tax or sales tax on the sale of real property within the city, county or district.
(b)Taxes permitted by Subdivision (b) of Section 1 of Article XIII A of the California Constitution shall not be subject to the vote requirements prescribed by this

Article.

Cite this section

Cal. Gov. Code § 53725 (2026)
https://ca.codecond.com/codes/gov/title-5-local-agencies/division-2-cities-counties-and-other-agencies/part-1-powers-and-duties-common-to-cities-counties-and-other-agencies/chapter-4-financial-affairs/article-3-7-voter-approval-of-taxes/section-53725

Other sections in Article 3.7 - Voter Approval of Taxes

§ 53720§ 53721§ 53722§ 53723§ 53724§ 53725§ 53726§ 53727§ 53728§ 53729§ 53730

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.