Propositions 26 and 218 Implementation Guide

This guide is intended to provide city attorneys and other local government lawyers with access to basic information about the constitutional limitations applicable to taxes and other sources of revenue for local governments. It focuses on the limitations imposed by a series of initiatives starting with Proposition 13 in 1978, continuing with Proposition 218 in 1996, and concluding with Proposition 26 in 2010.

In addition to the introductory chapter, the guide includes the following chapters:

  • Taxes 
  • Assessments 
  • Fees 
  • Initiatives & Referenda 
  • Litigation Issues

The introduction provides an overview of Propositions 13, 218, and 26, as well as the historical context from which these initiatives arose. More detailed discussions can be found in the following chapters.

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