(b) Notwithstanding article II and article XI, no local government, including the electorate of a local government exercising the initiative power, may impose, extend, or increase any special tax except as provided in section 4 of this article, section 2(d) of article XIII C and section (3)(a)(2) of article XIII D, and unless and until that tax is submitted to the electorate and approved by a two-thirds vote.

(c) Notwithstanding article II and article XI, no local government, including the electorate of a local government exercising the initiative power, may impose the following: ad valorem taxes on real property except as provided in section (3)(a)(1) of article XIII D; any non-ad valorem general tax upon any parcel of real property or upon any person as an incident of real property ownership; or any transaction tax, sales tax, documentary transfer tax, or other tax related to real property sales, transfers, documents or recordings except for the tax, and not exceeding the rate, specified in subdivisions (a) and (b) of section 11911 of the Revenue and Taxation Code as it existed on January 1, 2025.

(d) Any tax upon any parcel of real property or upon any person as an incident of real property ownership enacted prior to the effective date of this section that does not comply with this section, and any transaction tax, sales tax, documentary transfer tax, or other tax related to real property sales, transfers, documents or recordings enacted prior to the effective date of this section that does not comply with this section shall become null and void on December 31 two years following the enactment of this section.

(e) “Local government,” “special tax,” and “general tax” shall have the same meaning as provided in section 1 of article XIII C. The term “electorate” as used herein and in section 2 of article XIII C and the term “qualified electors” as used in section 4 of article XIII A, means the electors or voters, including property owners, entitled to vote to approve or reject a general or special tax under the statute authorizing the tax as it existed on January 1, 2025. The term “initiative power” applies to the initiative power reserved in or derived from the constitution, statute, or charter law. This section shall be liberally construed and applied to effectuate its purposes. Any provision of this section held invalid is severable.  Notwithstanding any other law, if approved by a majority of the qualified electors, this section shall become effective pursuant to section 4 of article XVIII as it existed on January 1, 2025.