1.7.4 Proposition 62 (1986), Voter Approval of Taxes Act

1.7.4 Proposition 62 (1986), Voter Approval of Taxes Act

PURPOSE OF INITIATIVE – Proposition 62 addressed the perceived problem caused by court decisions that narrowed the scope of Proposition 13’s limitations.

PRINCIPAL PROVISIONS – New general taxes must be approved by a two-thirds vote of the governing body of the taxing entity before they are put on the ballot. In the event taxes are imposed in violation of Proposition 62, a mechanism requires a dollar for dollar reduction in ad valorem property taxes as a “remedy” for illegal taxation. Proposition 62 also included various provisions that were invalidated by subsequent court decisions.

PRINCIPAL IMPACT – Proposition 62 set the stage for Proposition 218. Many Proposition 62 provisions are now embodied in Article XIIIC of the California Constitution.