Added to the Constitution by the voters in June, 1978, Article XIIIA provides that:
- The maximum amount of property tax cannot exceed 1% of the property's appraised value, plus any bonds or fees. In Sierra County the tax rate is generally 1%. Benefit assessment fees and parcel taxes may be added to the total tax bill.
- Real property can be reappraised only upon a change in ownership or new construction. Business personal property, and boats and airplanes, are appraised annually. Special property types, such as timberland and some agricultural lands, are also appraised annually.
- Except for the above cases, no increase in the base-year value of any real property will exceed 2% annually, regardless of the rate of inflation. The single exception to this rule is when adjusted base year values are being re-enrolled on decline-in-value properties.