§ 4136 County Tax Levy Approval

Harbors and Navigation Code·California

AI SummaryVerified

This law says a new county tax can only be started if voters approve it, and if the tax would raise the county’s overall tax limit, it needs a two‑thirds vote instead of a simple majority.

Key Takeaways

•Any new tax must be voted on by the county’s qualified voters.
•A simple majority is enough unless the tax would increase the county’s maximum tax rate.
•If the maximum rate would be increased, the proposal needs approval from two‑thirds of the voters.
•The voting process must follow the same rules used for county bond elections.

Example

The county wants to add a 1% sales tax to pay for a new community center.

The county must put the tax proposal on a ballot. If the new tax does not push the county’s total tax rate above the maximum allowed, a simple majority of voters can approve it. If the new tax would raise the maximum allowed rate, at least two‑thirds of the voters must say yes.

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

Official Source

View on CA.gov

§ 4136 County Tax Levy Approval

Any tax for such a purpose 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. 1945, Ch. 1500.)

Last verified: January 11, 2026

Key Terms

tax levy qualified electors majority approval two-thirds approval maximum rate of taxation issuance of bonds

References

Official text at leginfo.legislature.ca.gov
California Legislature. Harbors and Navigation Code. Section 4136.

§ 4136 County Tax Levy Approval

Harbors and Navigation Code·California

AI SummaryVerified

§ 4136 County Tax Levy Approval

This law says a new county tax can only be started if voters approve it, and if the tax would raise the county’s overall tax limit, it needs a two‑thirds vote instead of a simple majority.

Key Takeaways

•Any new tax must be voted on by the county’s qualified voters.
•A simple majority is enough unless the tax would increase the county’s maximum tax rate.
•If the maximum rate would be increased, the proposal needs approval from two‑thirds of the voters.
•The voting process must follow the same rules used for county bond elections.

Example

The county wants to add a 1% sales tax to pay for a new community center.

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

Official Source

View on CA.gov

§ 4136 County Tax Levy Approval

Last verified: January 11, 2026

Key Terms

tax levy qualified electors majority approval two-thirds approval maximum rate of taxation issuance of bonds

References

Official text at leginfo.legislature.ca.gov
California Legislature. Harbors and Navigation Code. Section 4136.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References