• Except in certain circumstances, under the California Constitution, construction on existing property requires reassessment for tax purposes.
• The California Constitution permits the Legislature to exempt some construction on existing property from property-tax reassessment requirements.
• Amends the California Constitution to permit the Legislature to exempt the construction or addition of rain-capture systems from the type of construction that would require a property-tax reassessment.
• Applicable to construction or addition of rain-capture systems completed on or after January 1, 2019.

SUMMARY OF LEGISLATIVE ANALYST'S ESTIMATE OF NET STATE AND LOCAL GOVERNMENT FISCAL IMPACT:

• Probably minor reduction in annual property tax revenues to local governments.

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FINAL VOTES CAST BY THE LEGISLATURE ON SCA 9 (PROPOSITION 72)
(RESOLUTION CHAPTER 1, STATUTES OF 2018)

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