Propositions 26 and 218 Implementation Guide (May 2019)

This guide is intended to provide city attorneys and other local government lawyers access to basic information regarding Constitutional limitations on taxes and other local government revenue measures, focusing particularly on the limitations imposed by initiatives starting with Proposition 13 in 1978, continuing with Proposition 218 in 1996, concluding with Proposition 26 in 2010. In addition to this introductory chapter, the guide includes the following chapters: