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HomeGovernment CodeDiv. 2Pt. 2Ch. 7Art. 5§ 25694 County Tax Voter Approval

§ 25694 County Tax Voter Approval

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 25694 County Tax Voter Approval

Key Takeaways

  • •The county can only add a new tax if most voters say yes in an election.
  • •If the new tax would make the total tax rate higher than the usual limit, then two-thirds of voters must say yes.
  • •The tax proposal must say what the tax is for, how much it is, and how long it will last.
  • •The vote for the tax must follow the same rules as voting for county bonds.

Example

A county wants to add a new 1% sales tax to pay for better schools.

The county must hold a vote where voters decide if they want the new tax. If the total tax rate would go over the usual limit because of this new tax, then at least two-thirds of the voters must agree. If not, a simple majority (more than half) is enough.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 25694 County Tax Voter Approval

Any tax for the purposes of this article may be levied only if a proposal therefor, specifying the purpose, the rate of tax, and the number of years for which the tax is to be levied, is submitted to the qualified electors of the county, at a general or special election, and is approved by a majority of the electors voting thereon. No such tax may be levied if it operates to increase the maximum rate of taxation otherwise prescribed for the county unless the proposal therefor is approved by two-thirds of the electors voting thereon. Any such proposal for a tax levy shall be submitted to the electors of the county, and the election thereon held, in conformity, as nearly as may be practicable, with the provisions of law applicable to the submission to the electors of a proposition for the issuance of bonds of the county and the conduct of an election thereon. (Added by Stats. 1947, Ch. 1176.)

Last verified: January 22, 2026

Key Terms

electionmajoritytaxationconformitypropositionissuance

Related Statutes

  • § 25697 County Water System Tax
  • § 53388.7 Bond Issuance Voter Approval
  • § 8878.118 Bond Refunding Approval Rules
  • § 57176.1 City Detachment Election Certification
  • § 57177 District Merger Certification

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 25694.
View Official Source