SDCTA Review of Proposition 218
In November 1996, California voters approved Proposition 218 (Prop 218), the "Right to Vote on Taxes Act." Prop 218 is a constitutional initiative that ensures that all taxes and charges on property owners are subject to voter approval. Prop 218 also gives voters the ability to repeal or reduce any local tax, assessment or fee by voter initiative. This brief analysis will provide an overview of the vocabulary of Prop 218, changes to local finance and governance under Prop 218, and requirements for local governments to raise new revenues in compliance with Prop 218.