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.