California · * California Constitution - CONS

CONS §SEC. 9: The Legislature may provide for the assessment for taxation only on the basis of use of a single-family dwelling, as defined by the Legislature, and so much of the land as is required for its convenie

What this law says, in plain English

The Legislature may establish tax assessment rules for single-family dwellings based on their use and the land necessary for their convenient operation.

Read the full statutory text
The Legislature may provide for the assessment for taxation only on the basis of use of a single-family dwelling, as defined by the Legislature, and so much of the land as is required for its convenient use and occupation, when the dwelling is occupied by an owner and located on land zoned exclusively for single-family dwellings or for agricultural purposes.

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