§ 6364 District Special Tax Authority

Harbors and Navigation Code·California

AI SummaryVerified

This law lets a local district set a special tax that must be the same for everyone in the area, but it can charge a lower rate on land that has no buildings on it.

Key Takeaways

•A district can create a special tax.
•The tax must be applied the same way to all taxpayers or all real property.
•Unimproved land (no buildings) can be taxed at a lower rate.

Example

A city creates a special tax to fund a new park. Every homeowner in the city pays the same tax amount, but a vacant lot with no house pays a smaller amount.

The city must charge the same tax to all property owners, unless the property has no improvements (like a house), in which case it can charge a lower rate.

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

Official Source

View on CA.gov

§ 6364 District Special Tax Authority

A district may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, except that unimproved property may be taxed at a lower rate than improved property. (Added by Stats. 1991, Ch. 70, Sec. 4.)

Last verified: January 11, 2026

Key Terms

special tax Article 3.5 uniformly unimproved property improved property

References

Official text at leginfo.legislature.ca.gov
California Legislature. Harbors and Navigation Code. Section 6364.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References