7432:. These assessors were found rewarding friends and allies with artificially low assessments, with tax bills to match. These scandals led to the passage of Assembly Bill 80 (AB 80) in 1966, which imposed standards to hold assessments to market value. The return to market value in the wake of AB 80 could easily represent a mid-double-digit percentage increase in assessment for many homeowners. As a result, a large number of California homeowners experienced an immediate and drastic rise in valuation, simultaneous with rising tax rates on that assessed value, only to be told that the taxed monies would be redistributed to distant communities. Cynicism about the favoritism of the tax system towards the wealthy and well-connected persisted into the 1970s. The ensuing anger started to form into a backlash against property taxes which coalesced around
8124:, which extends Proposition 58 to grandparents, a 2017 report from California's Legislative Analyst's Office (LAO) found that roughly one out of 20 houses statewide received the exemption in the decade ending in 2015, at an average rate of one out of every 200 houses per year. They estimated total foregone yearly property tax revenue for all exemptions ever received at $ 1.5 billion in 2015, or about 2.5% of total statewide property tax revenue. The report said that while the exemption made it possible for some to live in their parents' house, it likely incentivized the conversion of inherited houses into rental property or other uses. The report said the exemption probably created downward pressure on rents while causing more Californians to be renters rather than homeowners.
7820:"There is no question that the voters knew exactly what they were doing. Indeed, The Los Angeles Times-Channel 2 News Survey, in which almost 2,500 voters filled out questionnaires as they left the polls Tuesday, revealed that Propositions 8 and 13 were seen by most voters as mutually exclusive alternatives, even though it was entirely possible for voters to play it safe by voting for both measures. Among those who voted for Proposition 13, only one in five also voted for Proposition 8, while Proposition 8 was endorsed by fully 91% of those who voted "no" on Proposition 13. Proposition 13 was advertised as a stronger tax relief measure than Proposition 8. That is exactly how the voters saw it, and that is exactly what they wanted."
7445:
7926:
developments, such as big box retailers and car dealerships instead of residential housing developments, because of commercial development's ability to generate revenue through sales tax and business licenses tax. This may discourage growth of other sectors and job types that may provide better opportunities for residents. In terms of public services, office and retail development are further incentivized because they do not cost the local governments as much as residential developments. Additionally, cities have decreased services and increased fees to compensate for the shortfall, with particularly high
7705:, not state or county-level property records) Wasi and White (2005) estimated that Proposition 13 caused homeowners to increase the duration of time spent in a given home by 9% (1.04 years), and renters to increase their tenure by 18% (0.79 years). They also estimated that this effect was more pronounced in the coastal cities, with the increase in tenancy by owner-occupiers in the Bay Area being predicted at 28% (3.0 years), Los Angeles 21% (2.3 years), and Fresno 7% (0.77 years). They speculate that renters may have longer tenure due to less turnover of owner-occupied housing to move into.
8074:, said: "The political realities are such that Democrats, not just Republicans and Independents, are overwhelmingly opposed to making adjustments in terms of the residential side of Prop. 13. On the commercial and industrial side, there seems to be a lot more openness to debate...Of course, it's a difficult time to do that...when you're trying to encourage manufacturing back into your state, and you already have a cost differential between states that border us, you don't want to now increase their burden in terms of property tax on that commercial and industrial space."
6835:
7985:
until 2010, in
California there had been a steady growth of class sizes compared to the national average, "which have been decreasing since 1970." During the 1970s, school spending per student was almost equal to the national average. Using discount rate, "measured in 1997β1998 dollars, California spent about $ 100 more per capita on its public schools in 1969β1970 than did the rest of the country." From 1981 to 1982 up until 2000, California had consistently spent less per student than the rest of the U.S., as demonstrated by data collected by the
9244:
preferred to control for the changed buying power of money over time. This is because a dollar a few decades ago could buy the same amount of goods and services that it would take several dollars to buy today. The figure below shows that property taxes dropped sharply in 1978β79 after
Proposition 13, and on an inflation-adjusted basis have grown in the decades since. In 2014β15 dollars, property taxes rose to $ 40.8 billion before Proposition 13, fell to $ 18.0 billion after the measure's passage, and reached $ 55.5 billion in 2014β15.
7534:
7377:
on the size and role of government to their views on
Proposition 13. It is true that California's government had grown. Between 1973 and 1977, California state and local government expenditures per $ 1,000 of personal income were 8.2% higher than the national norm. From 1949 to 1979, public sector employment in California outstripped employment growth in the private sector. By 1978, 14.7% of California's civilian work force were state and local government employees, almost double the proportion of the early 1950s.
8004:), raising tax rates on income and capital gains over $ 250,000 for single filers and $ 500,000 for joint filers, with most of the resultant revenue going to schools. These measures significantly closed the K-12 spending gap between California and the national average. Pupil-teacher ratios decreased since the passage of Proposition 30, and according to a National Education Association survey, California had the second-highest starting teacher salary among the 50 states in 2018. In addition to the
7087:
7737:, construction of a median priced house results in a slight positive fiscal impact, as opposed to the position that housing does not "pay its own way". The trade association argues that this is because new homes are assessed at the value when they are first sold. Additionally, due to the higher cost of new homes, the trade association claims that new residents are more affluent and may provide more sales tax revenues and use less social services of the host community.
49:
7509:
7993:. This resulted in increased pupil-to-teacher ratios in K-12 public schools in California. Professor Betts observed in 2010 that "pupil-teacher ratios start to skyrocket in the years immediately after 1978, and a huge gap opens up between pupil-teacher ratios here and in the rest of the country, and we still haven't recovered from that."
8014:, providing greater resources to school districts with student populations having higher needs, being determined by the rate of children in poverty or foster care and the rate of English language learners in the district, and adding an additional 20% or more in "supplemental funding" to disadvantaged school districts.
8339:, writing the majority opinion, noted that California had a "legitimate interest in local neighborhood preservation, continuity, and stability" and that it was acceptable to treat owners who have invested for some time in property differently from new owners. One who objected to the rules could choose not to buy.
8208:, may impose, increase, or extend any local tax. It also constitutionally reserves to local voters the right to use the initiative power to reduce or repeal any local tax, assessment, fee or charge, including provision for a significantly reduced petition signature requirement to qualify a measure on the ballot.
7321:, which somewhat equalized California school funding by redistributing local property taxes from wealthy to poor school districts. According to this explanation, property owners in affluent districts perceived that the taxes they paid were no longer benefiting their local schools, and chose to cap their taxes.
8252:
sponsored another measure similar to their prior initiative. It appeared on the
November 2020 ballot and was approved by voters by a narrow margin. This measure provides reassessment exemptions to all homeowners over the age of 55 moving within the state, for a total of three lifetime moves, financed
8200:
The proposition established constitutional limits on the ability of local governments to levy benefit assessments on real property and property-related fees and charges such as those for utility services to property. The assessment and property-related fee and charge reforms contained in
Proposition
7948:
study. Some disputed the attribution of the decline to
Proposition 13's role in the change to state financing of public schools, because schools financed mostly by property taxes were declared unconstitutional (the variances in funding between lower and higher income areas being deemed to violate the
7834:
Local governments in
California now use imaginative strategies to maintain or increase revenue due to Proposition 13 and the attendant loss of property tax revenue (which formerly went to cities, counties, and other local agencies). For instance, many California local governments have recently sought
7650:
Proposition 13 sets the assessed value of properties at the time of purchase (known as an acquisition value system), with a possible 2% annual assessment increase. As a result, properties of equal value can have a great amount of variation in their assessed value, even if they are next to each other.
7355:
The study said pro-growth
Kennedy-Johnson "Growth Liberals" cut federal income taxes in the highest brackets in the 1960s while local officials raised regressive state and local taxes, creating a "pocketbook squeeze" that made voters less likely to approve local levies and bonds, which eventually led
8452:) was an initiative constitutional amendment appearing on the November 2020 California statewide ballot that would have raised taxes by amending Proposition 13 to require the reassessment of commercial and industrial properties at market value, including commercial and industrial property owned by a
8030:
The survey also found that 40% of
Californians, and 50% of likely voters said that Proposition 13's supermajority requirement for new special taxes has had a good effect on local government services provided to residents, while 20% of both Californians and likely voters said it had a bad effect, and
7980:
that a state spends on education. From a peak of about 4.5% for the nation overall, and 4.0% for
California, both peaking in the early 1970s, the nation overall as well as California spent declining percentages on public education in the decade from 1975 to 1985. For the longer period of 1970β2008,
7972:
Prior to implementation of Proposition 13, the state of California saw significant increases in property tax revenue collection "with the share of state and local revenues derived from property taxes increasing from 34% at the turn of the decade to 44% in 1978 (Schwartz 1998)." Proposition 13 caused
7807:
have said the intent of Proposition 13 was to protect residential property taxes from spiking and say the broad application of Proposition 13 to commercial property is a loophole while opponents say voters deliberately sought to extend Proposition 13 protections to commercial property by rejecting a
7791:
Some businesses have exploited a property transfer loophole in Proposition 13 implementing statutes created by the California Legislature that define what constitutes a change in property ownership. To take advantage of this loophole, businesses only have to make sure that no partnership exceeds the
7778:
The application to commercial and rental property can lead to an advantage and profit margin for incumbent individuals or corporations who purchased property at a time when prices were low. This is in contrast to the initial campaign, where Jarvis argued that lowering property tax rates would cause
7479:
Under Proposition 13, the annual real estate tax on a parcel of property is limited to 1% of its assessed value. This "assessed value" may be increased only by a maximum of 2% per year until, and unless, the property has a change of ownership. At the time of the change in ownership the low assessed
7394:
which provided two-year teacher training programs at Chico, Los Angeles, San Diego, and San Francisco. In 1907, the American junior college movement was launched in California when the state legislature authorized high schools to offer lower-division college-level coursework, thereby enabling more
7376:
Another explanation that has been offered is that spending by California's government had increased dramatically during the years prior to 1978, and voters sought to limit further growth. The evidence supporting this explanation is limited, as there have been no studies relating Californians' views
7302:
Proposition 13 is not the only law in California designed to prevent tax-induced displacement. The California Tax Postponement Program, passed in 1977, ensures that βhomeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they
7178:
by assessing values at their 1976 value, limiting the rate of taxation to 1% of the assessed value, and restricting annual increases of assessed value to an inflation factor, not to exceed 2% per year. It prohibits reassessment of a new base year value except in cases of (a) change in ownership, or
9303:
For each state, we calculate the total amount paid by the residents in taxes, then divide those taxes by the state's total income to compute a "tax burden." ... The goal is to focus not on the tax collectors but on the taxpayers. That is, we answer the question: What percentage of their income are
8026:
found that 57% of Californians say that Proposition 13 is mostly a good thing, while 23% say it is mostly a bad thing. 65% of likely voters say it has been mostly a good thing, as do: 71% of Republicans, 55% of Democrats, and 61% of independents; 54% of people age 18 to 34, 52% of people age 35 to
7984:
UCSD Economics Professor Julian Betts stated in a 2010 interview: "What all this means for spending is that starting around 1978β1979 we saw a sharp reduction in spending on schools. We fell compared to other states dramatically, and we still haven't really caught up to other states." From 1977 up
7865:
sales tax to fund jail and courthouse construction was unconstitutional. The court ruled that because the tax money was targeted towards specific programs rather than general spending, it counted as a "special tax" under Proposition 13 and required approval by two-thirds of the voters, whereas the
7419:
levied a special tax on all property owners in the district which funded a comprehensive health care plan generous enough to amount to an overall 4% increase in compensation for all employees. By severely curtailing the ability of community college districts to levy property taxes, Proposition 13
7351:
challenged the idea that wealthy property owners' desire to cap their property taxes was the impetus for enacting Proposition 13, instead saying the "tax revolt" was rooted in lower and middle-income Americans' longstanding frustration with unfair and highly regressive tax distributions during the
7255:
In addition to decreasing property taxes and changing the role of the state, Proposition 13 also contained language requiring a two-thirds (2/3) majority in both legislative houses for future increases of any state tax rates or amounts of revenue collected, including income tax rates and sales tax
7292:
One explanation is that older Californians with fixed incomes had increasing difficulty paying property taxes, which were rising as a result of California's population growth, increasing housing demand, and inflation. Due to severe inflation during the 1970s, reassessments of residential property
7182:
Significantly, the initiative also requires a two-thirds majority in both legislative houses for future increases of any state tax rates or amounts of revenue collected, including income tax rates. It also requires a two-thirds majority in local elections for local governments wishing to increase
8088:
did after 13, it was what happened after 13 was passed" because the legislature reduced local authorities' power. In a later interview in 2014, he lamented that he hadn't built up a "war chest" with which to campaign for an alternative to Proposition 13. Governor Brown said he'd learned from his
7925:
for general revenue funds. Some maintain that this trend resulted in the "fiscalization of land use", meaning that land use decisions are influenced by the ability of a new development to generate revenue. Proposition 13 has increased the incentive for local governments to attract new commercial
7774:
Owners of commercial real estate benefited under the original rules of Proposition 13: If a corporation owning commercial property (such as a shopping mall) was sold or merged, but the property stayed technically deeded to the corporation, ownership of the property could effectively have changed
8319:
Stephanie Nordlinger had purchased a property in the Los Angeles area in 1988 and, under the provisions of Proposition 13, was required to have the property reassessed at a new value. The reassessed value of Nordlinger's property raised her tax rates by 36%, while her neighbors continued to pay
7761:
Proposition 13 reduces property tax revenue for municipalities in California. They are forced to rely more on state funding and therefore may lose autonomy and control. The amount of taxes available to the municipality in any given year largely depends on the number of property transfers taking
8089:
failure in the mid-1970s to build a war chest that he could have used to push an alternative to Proposition 13. Governor Brown was definitive that he would not seek to change the law, a third rail in California politics. "Prop. 13 is a sacred doctrine that should never be questioned," he said.
7765:
California also has high rates of migrants from other countries and states, which has contributed to more demand for housing, and it has low amounts of moderately priced housing. The different tax treatment can make real estate more valuable to the current owner than to any potential buyer, so
7483:
The property may be reassessed under certain conditions other than a change of ownership, such as when additions or new construction occur. The assessed value is also subject to reduction if the market value of the property declines below its assessed value, such as during a real estate slump.
7238:
Proposition 13 declared property taxes were to be assessed their 1976 value and restricted annual increases of the tax to an inflation factor, not to exceed 2% per year. A reassessment of the property tax can only be made a) when the property ownership changes or b) there is construction done.
7680:
to levy property taxes based on ability to pay; yet in 2018, ITEP ranked California's tax code as the most progressive in the United States, in part due to its high marginal income and capital gains rates. Since wealth is associated with ownership of "intangible" assets like stocks, bonds, or
7628:
reported that in 1978, Californians had the third highest tax burden as a proportion of state income (tax-per-capita divided by income-per-capita) of 12.4% ($ 3,300 tax per capita, inflation adjusted). By 2012, it had fallen slightly to the sixth highest rate, 10.9%, ($ 4,100 tax per capita,
9243:
In our recent Proposition 13 report (Figure 1), we showed the trend of all California local governments' property tax revenue in inflation-adjusted 2014β15 dollars, as shown below. For a series of financial data covering long periods of time, inflation-adjusted ("real") numbers generally are
8307:
was a California Supreme Court case in which the aforementioned school district challenged the constitutionality of Proposition 13. In the ruling, the state's high court confirmed that an initiative cannot "revise" the constitution; Proposition 13, however, was an amendment to the California
8061:
suggested that Proposition 13 be repealed or changed as a method of balancing the state's budget. Schwarzenegger, believing that such an act would be inadvisable politically and could end his gubernatorial career, said, "I told Warren that if he mentions Proposition 13 again he has to do 500
7147:
and limit property reassessments to when the property changes ownership, and to require a 2/3 majority for tax increases in the state legislature. The initiative was approved by California voters in a primary election on June 6, 1978, by a nearly two to one margin. It was upheld by the
8320:
significantly lower rates on their property. Disheartened by the disparity in taxation, Nordlinger viewed this reassessment as favoritism in the eyes of the law and elected to bring charges up on the Los Angeles County Tax Assessment office and its primary assessor, Kenneth Hahn.
8170:
by allowing grandparents to transfer to their grandchildren their primary residence and up to $ 1 million (not indexed to inflation) in other real property without a property tax re-assessment, when both parents of the grandchild are deceased. It passed with 67% of the vote.
8261:
to solely inherited primary residences or farms, with an inflation-adjusted exemption cap of $ 1 million in market value at the time of death, and requires the heir to continually live in the residence or face reassessment (this requirement does not apply to farm property).
7402:
provided that junior colleges would be established within commuting distance of nearly all California residents, which required the founding of twenty-two new colleges on top of the sixty-four colleges already operating as of 1960. In 1967, the junior colleges were renamed
7775:
without triggering Proposition 13's reassessment provisions. These rules were subsequently changed; under current law, a change of control or ownership of a legal entity causes a reassessment of its real property as well as the real property of entities that it controls.
7724:
found that property tax revenue to local governments was similarly volatile before and after the passage of Proposition 13. While Proposition 13 stabilized the base, prior to Proposition 13, governments would adjust the rate annually to counteract changes to the base.
7613:
In the year after Proposition 13 was passed, property tax revenue to local governments declined by roughly 60% statewide. However, by 2003, the inflation adjusted property tax collected by local governments exceeded the pre-1978 levels, and has continued to increase.
7395:
high school graduates to attempt such courses without having to move away for college. California was the proud leader of this movement, in that the United States went from zero junior colleges in 1900 to nineteen by 1915, of which eight were based in California.
7328:
decision and school finance equalization were popular among California voters. While Californians who voted for Proposition 13 were less likely than other voters to support school finance equalization, Proposition 13 supporters were not more likely to oppose the
7906:
Local governments have become more dependent on state funds, which has increased state power over local communities. The state provides "block grants" to cities to provide services, and bought out some facilities that locally administer state-mandated programs.
8467:, and the Chan Zuckerberg Advocacy Fund. The main opposition donors were corporate and business oriented groups including the California Business Roundtable, Howard Jarvis Taxpayers Association, the Business Property Association, and the real estate industry.
7930:
levied on developers to impose the cost of the additional services and infrastructure that new developments will require. These costs are typically shifted to the building's buyer, who may be unaware of the thousands in fees included with the building's cost.
8822:
8116:
Proposition 58 allowed homeowners to transfer their principal residence to children without a property tax re-assessment, as well as the first $ 1 million (not indexed to inflation) in assessed value of other real property. It passed with 76% of the vote.
7757:
Proposition 13 alters the balance of the housing market because it provides disincentives for selling property, in favor of remaining at the current property and modifying or transferring to family members to avoid a new, higher property tax assessment.
8138:
Proposition 60 allows homeowners over the age of 55 to transfer the assessed value of their present home to a replacement home if the replacement home is located in the same county, is of equal or lesser value, and purchased within two years of sale.
7459:
were the most vocal and visible advocates of Proposition 13. Officially named the People's Initiative to Limit Property Taxation, and known popularly as the Jarvis-Gann Amendment, Proposition 13 was listed on the ballot through the California ballot
7414:
Before Proposition 13, community college districts were able "to levy certain taxes for special purposes without a vote of the public". Among these purposes were community services, fringe benefits, and child care. For example, before 1978, the
7873:("Right to Vote on Taxes Act") which passed in 1996. It constitutionally requires voter approval for local government taxes and some nontax levies such as benefit assessments on real property and certain property-related fees and charges.
8157:
in that it allowed homeowners over the age of 55 to transfer the assessed value of their present home to a replacement home if the replacement home was located in a different county, provided the incoming county allowed the transfer.
7655:
shows prices in Los Angeles, San Diego, and San Francisco appreciated 170% from 1987 (the start of available data) to 2012 while the 2% cap only allowed a 67% increase in taxes on homes that were not sold during this 26-year period.
7668:
impact on the tax structure, based on income. It said that a revenue-neutral Los Angeles County reform which raises all assessments to true market value and lowers the property tax rate would harm elderly and low-income households.
7385:
One example of the massive expansion of government in California in the decades before Proposition 13 was the rapid growth of public postsecondary education. In 1900, California had only a single public university at Berkeley, the
7663:
and State of California research program, California Policy Seminar (now the California Policy Research Center), said that a property tax system based on acquisition value links property tax liability to ability to pay and has a
7965:, and Proposition 13 was then passed partially as a result of that case. California's spending per pupil was the same as the national average until about 1985, when it began decreasing, which resulted in another referendum,
7839:
for public services that used to be paid for entirely or partially from property taxes imposed before Proposition 13 became law. Provision for such taxes was made by the 1982 Community Facilities Act (more commonly known as
7641:
applied California's statewide effective property tax rate of 0.77% to the state median home market value of $ 443,400; the annual property taxes of $ 3,414 on the median home value was the 9th-highest in the United States.
7480:
value may be reassessed to complete current market value that will produce a new base year value for the property, but future assessments are likewise restricted to the 2% annual maximum increase of the new base year value.
7205:, as its acquisition value system (where the assessed value of property is based on the date of its acquisition rather than current market value) incentivizes long-time homeowners to hold onto their properties rather than
7636:
and is in the top ten highest corporate tax and sales tax rates nationally. In 2016, California had the 17th-highest per-capita (per-person) property tax revenue in the country at $ 1,559, up from 31st in 1996. In 2019,
7476:. Proposition 13 passed with roughly two-thirds of those who voted in favor and with the participation of around two-thirds of registered voters. After passage, it became article XIII A of the California Constitution.
8390:
was almost closed in 2014 by a bipartisan coalition in the state legislature but the effort died after progressive politicians, organized labor, and community groups refused to support the effort. In 2015 and 2018,
7227:
on real property shall not exceed one percent (1%) of the full cash value of such property. The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the
8430:
California's Legislative Analyst's Office estimated that this would cost local governments about $ 100 million per year over the first few years, growing to $ 1 billion per year (in 2018 dollars) over time.
8299:
8027:
54, and 66% of people 55 and older; 65% of homeowners and 50% of renters. The only demographic group for which less than 50% said that Proposition 13 was mostly a good thing was African Americans, at 39%.
7996:
California's voters would approve higher income and capital gains tax rates on the state's wealthiest residents to increase K-12 school funding in subsequent years: voters approved tax increases with
7779:
landlords to pass savings onto renters, who were upset at their rapidly rising rents driven by the high inflation of the 1970's. Most landlords did not do this, which became a motivating factor for
7186:
Proposition 13 has been described as California's most famous and influential ballot measure; it received enormous publicity throughout the United States. Passage of the initiative presaged a "
7749:
are one means by which property owners have chosen to tax themselves for additional government services. Property owners find that these targeted levies are more palatable than general taxes.
11202:
8349:
Thirty years after purchasing her house, Nordlinger, now a senior citizen on a limited income, paid $ 3,400 a year in property taxes on the house, which had increased in value to $ 900,000.
7944:
California's K-12 public schools, which during the 1960s had been ranked nationally as among the best, deteriorated substantially in many surveys of student achievement, according to a 2005
9899:
11158:
8459:
Proponents of the measure were outspent by the opposition, with supporters having spent $ 69 million while opponents spent $ 74 million. The main donors to Yes on Prop. 15 were the
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As a consequence of Proposition 13, homeowners in California receive a property subsidy that increases the longer that they own their home. It has been described as a contributor to
8270:
Since its passage in 1978, there have been many attempts to change Proposition 13 through legislation, legal challenges, and additional ballot measures. In 1992, a legal challenge (
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place. Yet since existing property owners have an incentive to remain in their property and not sell, there are fewer property transfers under this type of property tax system.
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218 were in response to California local governments' use of revenue sources that circumvented the two-thirds vote requirement to raise local taxes under Proposition 13.
7913:
argued in 2011 that "for all its small government pretensions, Proposition 13 ended up centralizing California's finances, shifting them from local to state government."
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by providing property tax savings to all homeowners who are over age 55 (or who meet other qualifications) when they move to a different home. It was sponsored by the
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7488:(Senate Constitutional Amendment No. 67) during 1978 that amended Proposition 13. Such a real estate slump and downward reassessments occurred during 2009 when the
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increased property taxes so much, that some retired people could no longer afford to remain in homes they had purchased long before. A 2006 study published in
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2221:
785:
11132:
8230:
Proposition 26 added a constitutional definition of "tax" for purposes of the two-thirds legislative vote requirement for state taxes under Proposition 13.
10726:
9869:
Proposition 13 implementing statutes were adopted by the California Legislature and are not part of the actual constitutional provisions of Proposition 13.
8404:
8366:
7183:
special taxes. (A "special tax" is a tax devoted specifically to a purpose: e.g. homelessness or road repair; money that does not go into a general fund.)
7179:(b) completion of new construction. These rules apply equally to all real estate, residential and commercialβwhether owned by individuals or corporations.
5967:
2296:
2291:
408:
10428:
9398:
5294:
8222:
Proposition 39 lowered the required supermajority necessary for voters to impose local school bond acts from two-thirds (2/3) of the votes cast to 55%.
11026:
7812:, Proposition 8, in 1978 (on the same ballot as Proposition 13), by a vote of 53β47%, and instead passed Proposition 13 with nearly 65% of the vote. A
71:
8034:
At the same time, a majority of both Californians (55%) and likely voters (56%) opposed lowering the supermajority threshold for local special taxes.
7299:
supported this explanation, reporting that older voters, homeowners, and voters expecting a tax increase were more likely to vote for Proposition 13.
8587:
1839:
1834:
1829:
1824:
1819:
1814:
1809:
1804:
1799:
1794:
1789:
1784:
1779:
1774:
1769:
1764:
1759:
1754:
1749:
1744:
760:
753:
747:
742:
607:
602:
422:
417:
8278:, which subsequently ruled 8β1 that Proposition 13 didn't violate the Equal Protection clause, and found Nordlinger didn't have standing to raise a
6078:
6073:
6068:
6063:
6058:
6053:
6048:
6043:
6038:
6033:
6028:
6023:
6018:
6013:
6008:
6003:
4699:
4694:
4689:
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732:
727:
722:
717:
712:
707:
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697:
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682:
677:
672:
667:
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657:
652:
647:
642:
637:
632:
627:
617:
612:
597:
592:
587:
582:
577:
572:
567:
562:
557:
552:
547:
542:
537:
532:
527:
517:
507:
497:
492:
482:
477:
472:
462:
457:
452:
442:
432:
9589:
9291:
9949:
6959:
3299:
2204:
2199:
2194:
2189:
2184:
2179:
2174:
2169:
389:
384:
372:
367:
355:
350:
338:
321:
316:
304:
299:
287:
282:
270:
265:
11505:
7416:
6470:
6465:
6460:
6455:
6450:
6445:
6104:
5562:
7745:
Others argue that the real reason for the claimed negative effects is lack of trust for elected officials to spend the public's money wisely.
9552:
6794:
6759:
6395:
6266:
5977:
5962:
5732:
5239:
5145:
4928:
4629:
3963:
2776:
1706:
1681:
1411:
10554:
7898:, more research would show whether benefits of Proposition 13 outweigh the redistribution of tax base and overall cost in lost tax revenue.
6650:
6645:
6640:
6635:
6630:
6625:
6620:
6615:
11475:
7624:
Other estimates show that Proposition 13 may not have reduced California's overall per-capita tax burden or State spending. The think tank
6241:
6233:
6226:
6213:
6206:
6193:
6186:
6176:
6161:
6148:
6141:
4606:
4601:
4596:
4591:
4586:
4581:
4576:
4571:
9381:"Senator Peace: Cure Prop. 13 'Sickness' by Reassessing Commercial Property, Boosting the Homeowners' Exemption and Cutting the Sales Tax"
8279:
7399:
6740:
6735:
6730:
6725:
6720:
6675:
5953:
5926:
2021:
2016:
2011:
2006:
2001:
1996:
1991:
1986:
1981:
1976:
1971:
1966:
1961:
1956:
9452:
8022:
Proposition 13 is consistently popular among California's likely voters, 64% of whom were homeowners as of 2017. A 2018 survey from the
11449:
10895:
10840:
9585:
9327:
7721:
5876:
31:
11182:
10379:
7264:
Proposition 13 also requires two-thirds (2/3) voter approval for cities, counties, and special districts to impose special taxes. In
11203:"California Proposition 15, Tax on Commercial and Industrial Properties for Education and Local Government Funding Initiative (2020)"
9380:
7673:
7198:" (meaning "untouchable subject") of California politics, and it has generally been unpopular for lawmakers to attempt to change it.
6136:
4234:
2599:
2594:
2589:
2584:
2143:
2138:
2133:
2128:
2123:
2118:
2113:
2108:
1930:
1925:
1920:
1915:
1910:
1905:
1900:
1895:
1890:
1885:
1880:
1875:
1870:
1865:
8612:
11294:
Mound, Josh (2020). "Stirrings of Revolt: Regressive Levies, the Pocketbook Squeeze, and the 1960s Roots of the 1970s Tax Revolt".
9920:
9500:
7793:
7734:
7489:
7485:
6916:
6787:
6752:
6388:
6259:
6221:
6201:
6181:
6156:
5725:
5232:
5181:
5138:
4622:
4562:
3956:
2769:
2282:
2082:
2077:
2072:
2067:
2062:
2057:
2052:
2047:
1404:
10983:
10804:
10675:
10650:
11500:
11114:
9704:
Mullins, D.R. (2003). "Popular Processes and the Transformation of State and Local Government Finance". In Sjoquist, D.L. (ed.).
5547:
5517:
5507:
4430:
4009:
2545:
2534:
2522:
2517:
2512:
2507:
2502:
2497:
2492:
2487:
2482:
2477:
2472:
2467:
2462:
2457:
2452:
58:
11434:
10123:
10110:
9803:
6856:
6302:
3946:
3304:
1717:
1711:
1701:
1696:
1691:
1686:
1676:
1671:
1666:
1661:
1656:
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1646:
1641:
1636:
1631:
1626:
1621:
1616:
1611:
1606:
1601:
1596:
1591:
1586:
1581:
1576:
1571:
1566:
1561:
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1546:
1541:
1536:
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1526:
1521:
1516:
1511:
1506:
1501:
1496:
1491:
1486:
1481:
1476:
1471:
1466:
11444:
10699:
9967:
9427:
8346:
argumentβhowever, justices found that she lacked standing, as she wasn't impeded from moving to California by Proposition 13.
7792:
50% mark in control in order to avoid a reassessment. The Legislature could close this loophole with a 2/3 vote. In 2018, the
6844:
3450:
3440:
3430:
11417:
California Tax Reform Association Collection, 1976β1979. Collection guide, California State Library, California History Room.
11089:
10964:
10550:
9646:
8464:
8362:
8023:
7990:
7115:
7073:
6996:
5623:
5618:
5613:
5608:
5603:
5285:
4747:
2420:
2414:
2409:
2404:
2399:
2394:
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2379:
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2369:
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2344:
2339:
2334:
2329:
11040:
9668:
11495:
11439:
10946:
10214:
9613:
8683:
7895:
7356:
to the passage of Proposition 13. The study said the tax revolt was not limited to white voters nor associated with rising
6695:
6690:
6685:
6680:
5704:
5699:
5689:
5664:
5659:
5654:
5649:
11462:
a few weeks before the 1978 election in this sound recording from the Commonwealth Club records at the Hoover Institution.
10767:
Doerr, David (February 1997). "The Genesis of Proposition 218: A History of Local Taxing Authority." Cal-Tax Digest: p. 3.
9995:
9119:
8482:
7796:
estimated that closing this loophole would raise up to $ 269 million annually in new tax revenue. There have been several
7484:
Reductions of property valuation were not provided for by Proposition 13 itself, but were made possible by the passage of
8194:
7618:
7269:
7194:
to the presidency during 1980. Of 30 anti-tax ballot measures that year, 13 passed. The proposition has been called the "
6991:
6946:
6891:
6168:
5936:
5931:
5921:
5916:
5911:
5906:
5901:
5896:
5891:
5886:
5881:
5871:
5866:
5861:
5856:
5851:
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5841:
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5831:
5826:
5821:
5816:
5811:
5806:
5801:
5796:
5791:
5786:
5781:
9184:
8399:
state legislators in legislative committee. Another Republican attempt to close the loophole was made in 2020. Democrat
6660:
9669:"Prop. 13 remains controversial after a quarter of a century / ECONOMICS: / Budget woes fuel opposition to tax measure"
7387:
7149:
6861:
5994:
4675:
4518:
2719:
2704:
2674:
10821:
10404:
11340:
11238:
9771:"Fiscal Analysis and Land Use Policy in California: A Case Study of the San Jose Employment Land Conversion Analysis"
9750:
9713:
9349:
9256:
9081:
9033:
9003:
8969:
8944:
8917:
8891:
7922:
7870:
7845:
7017:
6971:
4533:
4404:
4399:
4394:
4389:
4384:
4379:
4374:
4369:
4364:
4359:
4354:
4349:
4344:
4339:
4334:
4329:
4324:
4319:
4314:
4309:
4304:
4299:
4294:
4289:
4284:
4279:
4274:
4269:
4264:
4259:
4254:
4249:
4244:
4239:
4229:
4224:
4219:
4214:
4209:
4204:
4171:
4166:
4161:
2160:
1735:
8767:
Martin, Isaac (September 2006). "Does School Finance Litigation Cause Taxpayer Revolt? Serrano and Proposition 13".
8687:
3490:
3485:
3480:
3470:
3465:
10185:
8640:
7966:
6976:
6941:
6881:
6095:
5220:
5215:
5210:
5205:
5200:
5195:
5190:
4000:
3990:
2661:
1947:
7272:
determined that the two-thirds (2/3) voter approval requirement for special taxes under Proposition 13 applied to
11490:
10288:
9998:
9845:
8460:
8217:
8180:
7676:
considers property tax caps like Proposition 13 poorly targeted and instead advocates "circuit breaker" caps or
6886:
6871:
6866:
5577:
5572:
5567:
5557:
5552:
5542:
5537:
5532:
5527:
5522:
5512:
5502:
5497:
5492:
5487:
5482:
5477:
5472:
5467:
5462:
5457:
5452:
5447:
5442:
5437:
5432:
5427:
5422:
5417:
5412:
5407:
5402:
5397:
5392:
5387:
5382:
5377:
5372:
5367:
5362:
5357:
5352:
5347:
5342:
5337:
5332:
5327:
4738:
3149:
3043:
3023:
3018:
3008:
7816:
article published shortly following the passage of Proposition 13 supported the latter interpretation, stating:
7284:
There are several theories of the origins of Proposition 13. The evidence for or against these accounts varies.
4666:
4656:
10488:
10446:
10245:
McCubbins, Colin H.; McCubbins, Mathew D. (2010-02-03). "Proposition 13 and The California Fiscal Shell Game".
8443:
8420:
8416:
8239:
8148:
8133:
8001:
7997:
7746:
7391:
6376:
6371:
6366:
6361:
6356:
6351:
6346:
6341:
6336:
6331:
6326:
6321:
6316:
6311:
5276:
5266:
3931:
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3505:
3495:
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3460:
3455:
3445:
3435:
3399:
3394:
3389:
3384:
3379:
3374:
3364:
3359:
3354:
3309:
3294:
3289:
3284:
3274:
3269:
3264:
3259:
3254:
3249:
3244:
3234:
3229:
3224:
3219:
3214:
3209:
3204:
3199:
3189:
3184:
3179:
3174:
3169:
3164:
3159:
3154:
3144:
3139:
3134:
3129:
3124:
3119:
3114:
3104:
3099:
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3038:
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2962:
2952:
2947:
2865:
2714:
2699:
2679:
1856:
17:
10327:
9406:
8365:
chancellor, brought a lawsuit with a team of lawyers headed by William Norris, a retired federal judge of the
7894:, where housing prices are higher, relative to inland communities with lower housing prices. According to the
7848:
rates have also increased from 6% (pre-Proposition 13 level) to 7.25% and higher in some local jurisdictions.
7797:
6293:
11001:
9152:
8823:"Stirrings of Revolt: Regressive Levies, the Pocketbook Squeeze, and the 1960s Roots of the 1970s Tax Revolt"
8103:
7921:
Due to the reduction in revenue generated from property tax, local governments have become more dependent on
7693:
can worsen inequality, and that of all US states in 2018, California's tax code reduced inequality the most.
7408:
6981:
6876:
6826:
6590:
6585:
6580:
6575:
6570:
6565:
6560:
6555:
4781:
4776:
4771:
4766:
4761:
4756:
3891:
3886:
3881:
3841:
3720:
3715:
3710:
3550:
3545:
3349:
3344:
3339:
3334:
3329:
3324:
3319:
3314:
3033:
2937:
2901:
2836:
2831:
2826:
2803:
8381:
8010:
decision which equalized school funding between school districts, in 2013, California lawmakers created the
7621:
estimated that Proposition 13 had reduced taxes paid by California taxpayers by an aggregate $ 528 billion.
6430:
9050:
8498:
8370:
8085:
7862:
7857:
7033:
6911:
6530:
6525:
6520:
6515:
6510:
6505:
6500:
6495:
4904:
4899:
4894:
4889:
4884:
4879:
4874:
4869:
4864:
4859:
4854:
4849:
4844:
4839:
4834:
4829:
4824:
4819:
4814:
2311:
8749:
8369:. They unsuccessfully sued to overturn the Proposition 13 requirement that a two-thirds (2/3) vote of the
5172:
4919:
4553:
9846:"SFAA | The Birth of Rent Control in San Francisco | by Jim Forbes & Matthew C. Sheridan | June 2004"
9120:"State Board of Equalization Statement On Negative Inflation Factor for Annual Proposition 13 Adjustment"
8396:
8392:
8275:
7986:
7852:
7702:
7247:
The state has been given the responsibility of distributing the property tax revenues to local agencies.
7202:
5759:
2575:
2099:
1448:
7444:
6600:
11065:
9578:
9281:
8730:
8290:
7958:
7136:
7048:
6921:
4538:
4528:
4523:
4513:
4508:
4503:
4498:
4493:
4467:
4120:
3660:
3013:
2998:
2038:
6705:
9686:
9399:"S&P CoreLogic Case-Shiller Home Price Indices Indices β Real Estate β S&P Dow Jones Indices"
7347:
7108:
4421:
4186:
2752:
2746:
2741:
2736:
2731:
2726:
2691:
2684:
2666:
2656:
2651:
2646:
2641:
2636:
2631:
2626:
2443:
8323:
Nordlinger subsequently sued the Los Angeles County Tax Assessor Kenneth Hahn on the grounds of the
7969:, that requires a certain percentage of the state's budget to be directed towards public education.
6540:
8186:
7660:
7469:
7312:
6896:
5694:
5684:
5679:
5674:
5669:
1438:
11115:"Split Roll Initiative in California Threatens Property Tax Limitations on Commercial Real Estate"
11027:"Senator Patricia Bates Authors Measure to Clarify Prop. 13 (1978) Property "Change of Ownership""
10727:"California Proposition 193, Tax Implications of Grandparent-Grandchild Property Transfers (1996)"
9556:
8407:, said this loophole is left open by his party to create justification for ending Proposition 13.
6480:
4805:
4796:
11485:
10630:
10600:
10546:
8324:
7950:
7465:
7295:
6931:
6926:
6851:
5594:
2617:
2566:
2320:
40:
10154:
7500:
meaning that the tax assessed generally increases and decreases with the value of the property.
11454:
8078:
8050:
7652:
7195:
6818:
5772:
5640:
1457:
10516:
9021:
8991:
8934:
8565:
8084:
was quoted as saying that it wasn't Proposition 13 that was the problem, but "It was what the
8936:
The Gold and the Blue: A Personal Memoir of the University of California, 1949β1967, Volume 1
8054:
8043:
7701:
By comparing California over the period 1970 to 2000 with other states, (using data from the
7206:
7161:
6901:
9525:
9317:
8879:
7436:, a former newspaperman and appliance manufacturer, turned taxpayer activist in retirement.
8868:
Citrin, J. and Sears, D. Tax Revolt:Something for Nothing in California (1985)Harvard Press
8794:
7101:
7091:
7028:
4195:
9384:
8677:"Property Tax Limitations and Mobility: The Lock-in Effect of California's Proposition 13"
7190:" throughout the country that is sometimes thought to have contributed to the election of
8:
11421:
11090:"State Ballot Measures | 2018 General Election | California Secretary of State"
10880:
9824:
9643:
The Housing Bottom Line: Fiscal Impact of New Home Construction on California Governments
8616:
8382:
Legislative attempts to close the property transfer loophole (2014, 2015, 2018, and 2020)
8046:" of California politics, which means that politicians avoid discussions of changing it.
7981:
California had always spent a lower percentage than the rest of the nation on education.
7682:
7677:
7429:
7420:
shifted the state's contribution to community colleges from 38% to 78% of their revenue.
7058:
10575:
10012:"Rider v. County of San Diego: Special Districts and Special Taxes under Proposition 13"
9931:
7916:
11393:
11350:
11311:
11272:
10465:"Local Control Funding Formula: LCFF Dictates How State Funds Flow to School Districts"
10262:
9738:
9070:
8842:
8108:
Proposition 8 allows for a reassessment of real property values in a declining market.
7708:
Other studies have found that increased tenure in renting can be attributed in part to
7461:
7273:
7140:
7023:
6834:
5318:
9229:"Proposition 13 Report: More Data on California Property Taxes [EconTax Blog]"
11397:
11336:
11315:
11276:
11234:
11187:
10921:
10119:
10065:
9746:
9719:
9709:
9077:
9029:
8999:
8965:
8940:
8913:
8887:
8846:
8780:
8328:
8006:
7881:
7404:
7317:
7167: (1992). Proposition 13 is embodied in Article XIII A of the Constitution of the
7164:
2896:
10266:
10129:
9476:
8434:
It was defeated on November 6, 2018, with approximately 58% of voters not in favor.
7472:
to be offered to voters if advocates collect a sufficient number of signatures on a
11385:
11328:
11303:
11264:
10380:"Proposition 13 Revisited: Is California Looking At Howard's (Jarvis) End In 2020?"
10254:
10189:
10011:
9431:
9228:
8834:
8776:
8456:. The measure failed to pass, with 52% of votes cast in opposition to the measure.
8358:
7633:
7428:
During the early 1960s, there were several scandals in California involving county
6966:
11093:
10118:(fourth ed.). Point Arena, California: Solano Press Books. pp. 283β300.
8479:
relating to the reduction or repeal of local taxes, assessments, fees and charges.
11374:"Howard Jarvis, Populist Entrepreneur: Reevaluating the Causes of Proposition 13"
11290:
Martin, Isaac William. The Permanent Tax Revolt. Stanford University Press, 2008.
10355:"For Better or For Worse? School Finance Reform in California (PPIC Publication)"
10224:
8343:
8070:
7977:
7665:
7068:
7053:
11450:
Tax and Expenditure Limitation in California: Proposition 13 & Proposition 4
11183:"California voters reject big changes to landmark property tax measure Prop. 13"
10354:
10041:
9878:
Chapter 2 of Part 0.5 of Division 1 of the California Revenue and Taxation Code.
9621:
7651:
The disparity grows when property prices appreciate by more than 2% a year. The
5309:
9322:
9286:
9126:
8910:
The California Idea and American Higher Education: 1850 to the 1960 Master Plan
8453:
8336:
8058:
7686:
7625:
7497:
7224:
7175:
7144:
11424:
Special Collections and Archives, The UC Irvine Libraries, Irvine, California.
11389:
11307:
11268:
10624:
9264:
9208:
9097:
9026:
A College for All Californians: A History of the California Community Colleges
8996:
A College for All Californians: A History of the California Community Colleges
8884:
A College for All Californians: A History of the California Community Colleges
8838:
7886:
Proposition 13 disproportionately affects coastal metropolitan areas, such as
7533:
7311:
Another explanation is Proposition 13 drew its impetus from the 1971 and 1976
11469:
11332:
10087:
8486:
8305:
Amador Valley Joint Union High School District v. State Board of Equalization
8292:
Amador Valley Joint Union High School District v. State Board of Equalization
7909:
7887:
7690:
7452:
7433:
7365:
7191:
6936:
6906:
4457:
4100:
27:
Ballot initiative which capped property tax at 1% and yearly increases at 2%
11455:
Full Text of Volume 505 of the United States Reports at www.supremecourt.gov
11373:
10429:"Bay Area students and teachers rally for school funding and Prop 13 reform"
9799:
9723:
8205:
8185:
Proposition 218, called the "Right to Vote on Taxes Act," is an initiative
8068:, when asked about the fairness of Proposition 13 in a 2010 interview with
8065:
7780:
7709:
7357:
11459:
9770:
11361:
10676:"California Proposition 58, Real Estate Transfers Within Families (1986)"
10258:
10082:
9526:"Who Pays? A Distributional Analysis of the Tax Systems in All 50 States"
8676:
8081:
7891:
7809:
7492:
announced an estimated reduction of property tax base year values due to
9981:
Schneider, William (June 11, 1978). "Punching Through the Jarvis Myth".
9826:
Stephanie Nordlinger, Petitioner v. Kenneth Hahn, in His Capacity as Tax
8492:
8400:
8204:
It also requires voter approval before a local government, including a
8190:
7927:
7841:
7836:
7448:
Howard Jarvis speaking to crowd after California Proposition 13 victory
7187:
7168:
7009:
10289:"Race to the Bottom? California's Support for Schools Lags the Nation"
10186:"Ultimate Test β Who Is Accountable for Education If Everybody Fails?"
9849:
7973:
a sharp decrease in state and local tax collection in its first year.
9894:
8962:
The People's University: A History of the California State University
7917:
Resultant planning changes, cost or degradation of services, new fees
7901:
7638:
7493:
7456:
4135:
4125:
4110:
9996:
History of Statewide Sales and Use Tax Rates β Board of Equalization
8641:"An experienced Jerry Brown vows to build on what he's already done"
7333:
decision, and on average they were typically supportive of both the
11360:
Sheffrin, Steven, "Re-Thinking the Fairness of Proposition 13," in
9890:"Proposition 13: The Building-Sized Loopholes Corporations Exploit"
7473:
7361:
7043:
11323:
O'Sullivan, Arthur; Sexton, Terri A.; Sheffrin, Steven M. (1995).
11041:"Opinion: Don't alter California's revered Prop 13 tax initiative"
11002:"Do Democrats in Sacramento really want to fix Prop. 13 problems?"
9645:(Report). The Blue Sky Consulting Group. June 2007. Archived from
7882:
Greater effect on coastal metropolitan areas than on rest of state
7508:
11255:
Campbell, Ballard C. (1998). "Tax Revolts and Political Change".
10464:
9555:. National Multi Housing Council. January 1, 1996. Archived from
8193:
voters on November 5, 1996. Proposition 218 was sponsored by the
7063:
7038:
6986:
9318:"How Much Does Your State Collect in Property Taxes Per Capita?"
7976:
One measure of K-12 public school spending is the percentage of
10822:"Bill Text β SB-539 Property taxation: taxable value transfers"
7869:
The imposition of these special taxes and fees was a target of
9687:"Cities' lack of resources acts as catalyst for BID formation"
9304:
the residents of this state paying in state and local taxes?
8495:
Community Facilities Act or simply Mello-Roos passed in 1982.
3725:
11422:
Guide to the Judith Stanley Subject Files on Proposition 13.
11322:
10576:"Proposition 13, Warren Buffett and the Wall Street Journal"
10102:
9743:
Property Taxes and Tax Revolts: The Legacy of Proposition 13
9736:
8964:. Berkeley: Berkeley Public Policy Press. pp. 461β462.
7752:
11368:, Berkeley, California: Berkeley Public Policy Press, 2009.
9950:"Prop. 13 corporate loopholes hurting California taxpayers"
7945:
7800:
to close the loophole, none of which have been successful.
7728:
11283:
Marmer, Nancy. "Proposition 13: Hard Times for the Arts,"
7209:, reducing the housing supply and raising housing prices.
10805:"Initiative Coordinator Attorney General's Office Letter"
10219:
9968:"Just so you know, there's no loophole in Proposition 13"
9022:"Chapter 7: California Community College Finance History"
8992:"Chapter 7: California Community College Finance History"
8939:. Berkeley: University of California Press. p. 183.
9125:. California State Board of Equalization. Archived from
8477:
1996 California Proposition 218 (Local Initiative Power)
10984:"Have California Voters Finally Had Enough of Prop 13?"
8566:"As Prop. 13 Turns 40, Californians Rethink Its Future"
7689:
state tax distributions that rely on property taxes on
11159:"California schools and local communities funding act"
10184:
McCombs, Jennifer; Carroll, Stephen (March 21, 2005).
9745:(1. publ ed.). Cambridge: Cambridge Univ. Press.
9028:. New York: Teachers College Press. pp. 113β137.
8998:. New York: Teachers College Press. pp. 113β137.
8265:
11445:
Proposition 13: Love it or Hate it, its Roots Go Deep
10601:"Schwarzenegger rolls out his economic recovery plan"
7287:
8912:. Stanford: Stanford University Press. p. 126.
8882:. In Boggs, George R.; Galizio, Lawrence A. (eds.).
7217:
10651:"Gov. Jerry Brown talks Prop. 13 [Updated]"
10042:"The Lock-in Effect of California's Proposition 13"
9769:Elmer, Vicki; Thorne-Lyman, Abigail; Belzer, Dena.
9768:
8985:
8983:
8981:
8886:. New York: Teachers College Press. pp. 1β15.
7829:
7804:
11231:Tax Crusaders and the Politics of Direct Democracy
10328:"Sorting Out Proposition 13's Impact On Education"
10244:
9764:
9762:
9069:
7902:Loss of local government power to state government
7634:highest marginal income and capital gains tax rate
7270:California Court of Appeal for the Second District
7259:
7250:
9453:"Prop. 13: Love It or Hate It, Its Roots Go Deep"
8926:
8901:
8588:"The Least Affordable Place to Live? Try Salinas"
8437:
8197:as a constitutional follow-up to Proposition 13.
11467:
9013:
8978:
8670:
8668:
8666:
8664:
8662:
8581:
8579:
8335:that Proposition 13 was constitutional. Justice
7934:
7674:Institute on Taxation and Economic Policy (ITEP)
7371:
10405:"What has Proposition 13 meant for California?"
10063:
9881:
9759:
9072:Tax Revolt: Something for Nothing in California
8762:
8760:
8758:
8387:
7340:
11357:, Public Policy Institute of California, 1998.
10540:
10538:
10536:
10183:
10066:"Proposition 13: Some Unintended Consequences"
9024:. In Boggs, George R.; Galizio, Larry (eds.).
8994:. In Boggs, George R.; Galizio, Larry (eds.).
8953:
7417:North Orange County Community College District
7345:A 2020 study by Joshua Mound published in the
7306:
7133:People's Initiative to Limit Property Taxation
10108:
9780:. Institute of Urban and Regional Development
9708:. Cheltenham, UK: E. Elgar. pp. 95β162.
8737:
8659:
8576:
8395:efforts to fix this loophole were stalled by
7808:split roll measure promoted by then-Governor
7786:
7769:
7740:
7337:decision and of school finance equalization.
7109:
6795:
6760:
6396:
6267:
5733:
5240:
5146:
4630:
3964:
2777:
1412:
11481:Amendments to the Constitution of California
10447:"Targeted Kβ12 Funding and Student Outcomes"
10179:
10177:
10175:
10033:
9428:"The Future of Proposition 13 in California"
9068:Sears, David O.; Citrin, Jack (1982-01-01).
8871:
8864:
8862:
8816:
8814:
8755:
8311:
7324:A problem with this explanation is that the
10947:"Overturning of Prop. 13 sought in lawsuit"
10533:
10282:
10280:
10278:
10276:
9947:
9375:
9373:
9371:
9369:
9276:
9274:
9067:
8820:
7939:
7380:
10864:
10544:
9570:
9282:"State and Local Tax Burdens, 1977 β 2012"
9153:"Lower home values mean lower tax revenue"
8745:Altadena Library Dist. v. Bloodgood (1987)
8675:Wasi, Nada; White, Michelle (2005-02-01).
8489:version of Proposition 13, passed in 1980.
8367:United States 9th Circuit Court of Appeals
7766:selling it often makes no economic sense.
7116:
7102:
6802:
6788:
6767:
6753:
6403:
6389:
6274:
6260:
5740:
5726:
5247:
5233:
5153:
5139:
4637:
4623:
3971:
3957:
2784:
2770:
1419:
1405:
10794:Cal. Const., art. XIII A, Β§ 3, subd. (b).
10298:. California Budget & Policy Center.
10247:California Journal of Politics and Policy
10172:
9980:
9948:Rice-Wilson, Christopher (May 25, 2017).
9112:
8859:
8811:
8674:
8635:
8633:
8613:"Who's Afraid of the Big Bad Initiative?"
8352:
8258:
8121:
8000:in 2012 (which was extended to 2030 with
7835:voter approval for special taxes such as
7753:Sales disincentives, higher housing costs
7223:Section 1. (a) The maximum amount of any
11435:California Voters Pamphlet, June 6, 1978
11355:Proposition 13 in Recession and Recovery
11254:
11133:"Eligible Statewide Initiative Measures"
10981:
10893:
10838:
10700:"The Property Tax Inheritance Exclusion"
10273:
10071:. Public Policy Institute of California.
9887:
9666:
9366:
9315:
9271:
9100:. California State Board of Equalization
8907:
8254:
8167:
8154:
8042:Proposition 13 is often considered the "
7876:
7824:
7735:California Building Industry Association
7729:Fiscal impact from new home construction
7443:
7268:, 192 Cal. App. 3d 585 (June 1987), the
11410:
11287:September/October 1978, pp. 92β94.
10881:"Nordlinger v. Hahn, 505 U.S. 1 (1992)"
10109:Fulton, William; Shigley, Paul (2012).
10044:. National Bureau of Economic Research.
10039:
9822:
9800:"Legal Entity Ownership Program (LEOP)"
9706:State and Local Finances Under Pressure
9703:
9586:California Legislative Analyst's Office
9309:
9019:
8989:
8245:
8174:
8161:
7866:tax had passed with a simple majority.
7722:California Legislative Analyst's Office
7696:
7496:. The property tax in California is an
7242:
14:
11468:
11460:Howard Jarvis discusses Proposition 13
10944:
10598:
10377:
10286:
10215:"The Merrow Report: Serrano V. Priest"
10207:
10059:
10057:
10055:
10053:
10051:
9804:California State Board of Equalization
9737:O'Sullivan, Arthur; Sexton, Terri A.;
9576:
8766:
8630:
8585:
8233:
8225:
8211:
8142:
8127:
8111:
7645:
7490:California State Board of Equalization
7266:Altadena Library District v. Bloodgood
7233:California Constitution Article XIII A
11506:June 1978 events in the United States
11371:
11293:
11228:
10551:Public Policy Institute of California
10521:Public Policy Institute of California
10489:"Local Control Funding Formula Guide"
10451:Public Policy Institute of California
10349:
10347:
10325:
10321:
10319:
10009:
9667:Lochhead, Carolyn (August 16, 2003).
9614:"California Constitution Article 13A"
8959:
8877:
8605:
8526:, 18 Cal.3d 728 (1976) (Serrano II);
8465:Service Employees International Union
8410:
8373:is required to increase state taxes.
8363:University of California, Los Angeles
8097:
8031:the remainder felt it had no effect.
8024:Public Policy Institute of California
7991:Public Policy Institute of California
7715:
7608:
7360:associated with the collapse of the "
7139:enacted during 1978, by means of the
10982:Abramsky, Sasha (22 December 2015).
10402:
9792:
9579:"Common Claims about Proposition 13"
9209:"Common Claims About Proposition 13"
9150:
8932:
8709:
8707:
8684:National Bureau of Economic Research
7896:National Bureau of Economic Research
11476:1978 California ballot propositions
11156:
10655:Los Angeles Times Blogs β PolitiCal
10599:Haynes, V. Dion (August 23, 2003).
10409:California Budget and Policy Center
10048:
9457:Howard Jarvis Taxpayers Association
9347:
8530:, 20 Cal.3d 25 (1977) (Serrano III)
8522:, 5 Cal.3d 584 (1971) (Serrano I);
8327:of the Fourteenth Amendment to the
8285:
8266:Failed attempts at change or repeal
8195:Howard Jarvis Taxpayers Association
7619:Howard Jarvis Taxpayers Association
24:
11248:
10894:Danforth, Evelyn (February 2021).
10839:Danforth, Evelyn (February 2021).
10344:
10316:
9477:"Capping Property Taxes: A Primer"
9316:Loughead, Katherine (2019-03-13).
8752: (Ct.App. 2/7 1987-06-10).
8615:. Hoover Institute. Archived from
8510:
8425:California Association of Realtors
8415:Proposition 5 would have extended
8376:
8250:California Association of Realtors
8057:was elected governor, his advisor
7507:
7288:Displacement of retired homeowners
25:
11517:
11405:
10945:Egelko, Bob (December 28, 2011).
10919:
10155:"APA Policy Guide on Impact Fees"
10083:"The Perils of Extreme Democracy"
9501:"Say Yes to Progressive Taxation"
8704:
8483:1980 Massachusetts Proposition 2Β½
8308:Constitution and not a revision.
7218:Limit the tax rate for properties
7018:Automated payment transaction tax
11195:
11175:
11150:
11125:
11107:
11082:
11066:"Proposition 5 [Ballot]"
11058:
11033:
11019:
10994:
10975:
10957:
10926:Southern California Public Radio
10922:"Similar Homes, Different Taxes"
10547:"Proposition 13: 40 Years Later"
9778:Lincoln Institute of Land Policy
9383:. Cal Tax Digest. Archived from
9350:"2019's Property Taxes by State"
8781:10.1111/j.1540-5893.2006.00272.x
7987:U.S. Bureau of Economic Analysis
7830:Other taxes created or increased
7794:California Board of Equalization
7532:
7400:Master Plan for Higher Education
7085:
6882:Generation-skipping transfer tax
6833:
47:
10938:
10913:
10887:
10873:
10858:
10832:
10814:
10797:
10788:
10779:
10770:
10761:
10752:
10743:
10719:
10692:
10668:
10643:
10633:from the original on 2021-11-17
10617:
10592:
10568:
10557:from the original on 2018-07-14
10545:Baldassare, Mark (2018-06-01).
10509:
10481:
10457:
10439:
10421:
10396:
10371:
10305:from the original on 2016-11-17
10238:
10196:from the original on 2013-05-31
10147:
10075:
10003:
9989:
9974:
9960:
9941:
9913:
9902:from the original on 2012-03-08
9872:
9863:
9838:
9816:
9730:
9697:
9679:
9660:
9635:
9606:
9595:from the original on 2016-10-22
9553:"The High Cost of Rent Control"
9545:
9518:
9493:
9469:
9445:
9420:
9391:
9341:
9330:from the original on 2019-05-07
9294:from the original on 2017-02-08
9249:
9221:
9201:
9170:
9151:Said, Carolyn (June 21, 2009).
9144:
9090:
9061:
9043:
8787:
8693:from the original on 2015-10-01
8461:California Teachers Association
8218:1996 California Proposition 218
8181:1996 California Proposition 218
7260:Voting requirements local taxes
7251:Voting requirements state taxes
11501:Economic history of California
11325:Property Taxes and Tax Revolts
10965:"Newton: Could Prop. 13 fall?"
10785:Cal. Const., art. XIII C, Β§ 3.
10776:Cal. Const., art. XIII C, Β§ 2.
10287:Kaplan, Jonathan (June 2010).
8908:Douglass, John Aubrey (2000).
8719:
8558:
8540:
8448:Proposition 15 (also known as
8444:2020 California Proposition 15
8438:2020 California Proposition 15
8421:1988 California Proposition 90
8417:1986 California Proposition 60
8240:2020 California Proposition 19
8153:Proposition 90 was similar to
8149:1988 California Proposition 90
8134:1986 California Proposition 60
8002:2016 California Proposition 55
7747:Business improvement districts
7468:that allows a proposed law or
6897:Internal Revenue Service (IRS)
13:
1:
11137:California Secretary of State
10159:American Planning Association
9612:
9051:"Tax Assessor Scandal Swells"
8586:Tugend, Alina (May 7, 2006).
8534:
8501:, property tax cap in Oregon.
8104:1978 California Proposition 8
8092:
8037:
8017:
8012:Local Control Funding Formula
7935:Education and public services
7659:A 1993 report from the joint
7423:
7409:California Community Colleges
7372:Expansion of state government
6982:State and local tax deduction
6827:Taxation in the United States
786:U.S. House of Representatives
10867:Nordliger v. Hahn Case Brief
10517:"California's Likely Voters"
10112:Guide to California Planning
9888:Eskenazi, Joe (2012-01-04).
9848:. 2008-07-20. Archived from
9691:Los Angeles Business Journal
9430:. March 1993. Archived from
9076:. Harvard University Press.
8499:1990 Oregon Ballot Measure 5
8331:. The Supreme Court held in
7858:Rider v. County of San Diego
7617:In 2009, the advocacy group
7464:process, a provision of the
7341:Regressive tax distributions
7034:Efficient Taxation of Income
7:
11496:Legal history of California
10896:"Proposition 13, Revisited"
10841:"Proposition 13, Revisited"
10378:Whalen, Bill (2019-09-05).
9928:State Board of Equalization
9921:"Legislative Bill Analysis"
9673:The San Francisco Chronicle
8795:"Property Tax Postponement"
8727:"Article XIII A, Section 4"
8470:
8463:, multiple chapters of the
8276:United States Supreme Court
8120:Between Proposition 58 and
7853:Supreme Court of California
7681:business equity, which are
7364:order" and the election of
7352:post-World War II decades.
7307:School funding equalization
7203:California's housing crisis
6902:Internal Revenue Code (IRC)
10:
11522:
11222:
10826:leginfo.legislature.ca.gov
10010:Stahr, William A. (1992),
9577:Taylor, Mac (2016-09-01).
8821:Mound, Josh (2020-03-05).
8731:Constitution of California
8552:leginfo.legislature.ca.gov
8441:
8388:property transfer loophole
8297:
8237:
8215:
8178:
8146:
8131:
8101:
7871:California Proposition 218
7787:Property transfer loophole
7770:Commercial property owners
7741:Taxes targeted to services
7653:CaseβShiller housing index
7603:
7591:Registered voters/turnout
7503:
7439:
7279:
7212:
7174:The proposition decreased
7137:Constitution of California
29:
11390:10.1017/S0145553200018058
11372:Smith, Daniel A. (1999).
11308:10.1017/S0898030620000019
11296:Journal of Policy History
11269:10.1017/S089803060000556X
11257:Journal of Policy History
11229:Smith, Daniel A. (1998).
10865:Gillingham, John (2001).
10758:Cal. Const., art. XIII D.
9823:Stevens (June 18, 1992),
8960:Gerth, Donald R. (2010).
8878:Boggs, George R. (2021).
8839:10.1017/S0898030620000019
8827:Journal of Policy History
8750: 192 Cal. App. 3d 585
8342:Nordlinger also raised a
8166:Proposition 193 extended
7526:
7523:
7520:
7407:" and became part of the
7348:Journal of Policy History
7135:) is an amendment of the
6130:
6125:
6101:
6094:
6000:
5993:
5959:
5952:
5778:
5771:
5646:
5639:
5600:
5593:
5324:
5317:
5291:
5284:
4934:
4927:
4811:
4804:
4753:
4746:
4720:
4715:
4681:
4674:
4568:
4561:
4490:
4485:
4451:
4446:
4427:
4420:
4201:
4194:
4158:
4153:
4094:
4089:
4015:
4008:
3765:
3758:
3424:
3417:
3068:
3061:
2992:
2985:
2931:
2924:
2890:
2883:
2859:
2854:
2820:
2815:
2623:
2616:
2581:
2574:
2449:
2442:
2326:
2319:
2288:
2281:
2227:
2220:
2166:
2159:
2105:
2098:
2044:
2037:
1953:
1946:
1862:
1855:
1741:
1734:
1463:
1456:
791:
784:
414:
407:
77:
70:
32:California Proposition 13
11440:Full text of Article 13A
11428:
11333:10.1017/CBO9780511664861
8769:Law & Society Review
8505:
8274:) was considered by the
8244:Following the defeat of
8187:constitutional amendment
7940:Effect on public schools
7683:exempt from wealth taxes
7661:University of California
7470:constitutional amendment
7388:University of California
7381:Junior college expansion
7313:California Supreme Court
7303:meet certain criteriaβ.
7296:Law & Society Review
7092:United States portal
6960:State and local taxation
6922:Constitutional authority
6817:This article is part of
11233:. New York: Routledge.
11163:San Mateo Daily Journal
9954:San Diego Union-Tribune
9178:"California Electorate"
9157:San Francisco Chronicle
8880:"Chapter 1: Beginnings"
8715:What is Proposition 13?
8325:Equal Protection Clause
7951:Equal Protection Clause
7720:A 2016 report from the
7563:Invalid or blank votes
7466:California Constitution
6852:Alternative minimum tax
41:Elections in California
11491:Taxation in California
11378:Social Science History
11006:Orange County Register
10403:Chen, William (2016).
8353:Other legal challenges
8051:2003 California recall
7822:
7512:
7449:
7236:
7131:(officially named the
7049:HallβRabushka flat tax
2161:Insurance commissioner
11349:Sexton, Terry A. and
10580:www.wealthandwant.com
10433:San Jose Mercury News
9257:"The History of HJTA"
9020:Newmyer, Joe (2021).
8990:Newmyer, Joe (2021).
8055:Arnold Schwarzenegger
7877:Cities and localities
7825:Sales and other taxes
7818:
7629:inflation adjusted).
7511:
7447:
7221:
7074:Border-adjustment tax
2283:Board of equalization
11411:Archival collections
11366:Proposition 13 at 30
11121:. 24 September 2020.
10326:Cavanaugh, Maureen.
10259:10.2139/ssrn.1548024
10064:Chapman, Jeffrey I.
10016:San Diego Law Review
8933:Kerr, Clark (2001).
8713:California Tax Data
8572:. February 23, 2018.
8548:"Codes Display Text"
8403:, former California
8175:1996 Proposition 218
8162:1996 Proposition 193
8122:1996 Proposition 193
7955:Fourteenth Amendment
7798:legislative attempts
7697:Tenure of households
7678:homestead exemptions
7392:state normal schools
7274:citizens initiatives
7243:State responsibility
7029:Competitive Tax Plan
5995:Board of supervisors
5286:Board of supervisors
4676:Board of supervisors
4010:Board of supervisors
30:For other uses, see
11191:. 11 November 2020.
10971:. 26 December 2011.
10903:Stanford Law Review
10869:. Boston: Houghton.
10848:Stanford Law Review
10296:calbudgetcenter.org
10135:on 17 November 2016
9739:Sheffrin, Steven M.
9132:on December 8, 2009
8234:2020 Proposition 19
8226:2010 Proposition 26
8212:2000 Proposition 39
8168:1986 Proposition 58
8155:1986 Proposition 60
8143:1988 Proposition 90
8128:1986 Proposition 60
8112:1986 Proposition 58
8079:California Governor
7646:Property tax equity
7632:California has the
7517:
7169:State of California
7059:Taxpayer Choice Act
1736:Lieutenant governor
11351:Steven M. Sheffrin
10435:. 9 November 2019.
10384:Hoover Institution
10125:978-1-938-166-02-0
9937:on April 23, 2020.
9618:www.leginfo.ca.gov
9505:The New York Times
8647:. October 19, 2014
8411:2018 Proposition 5
8357:In December 2011,
8333:Nordlinger v. Hahn
8313:Nordlinger v. Hahn
8272:Nordlinger v. Hahn
8098:1978 Proposition 8
8053:election in which
7963:Serrano vs. Priest
7716:Funding volatility
7609:Reduction in taxes
7515:
7513:
7494:negative inflation
7450:
7405:community colleges
7154:Nordlinger v. Hahn
7010:Federal tax reform
6715:Mayoral elections:
6670:Mayoral elections:
6610:Mayoral elections:
6550:Mayoral elections:
6490:Mayoral elections:
6440:Mayoral elections:
6096:Board of education
4001:Los Angeles County
3991:Los Angeles County
3300:94, 95, 96, and 97
2804:State propositions
1948:Secretary of state
59:Federal government
11188:Los Angeles Times
10969:Los Angeles Times
10626:Newsom on Prop 13
10332:KPBS Public Media
9983:Los Angeles Times
9507:. 28 October 2020
9348:Kiernan, John S.
8645:Los Angeles Times
8528:Serrano v. Priest
8524:Serrano v. Priest
8520:Serrano v. Priest
8329:U.S. Constitution
8007:Serrano v. Priest
7814:Los Angeles Times
7733:According to the
7601:
7600:
7318:Serrano v. Priest
7126:
7125:
6927:Taxpayer standing
6857:Capital gains tax
6812:
6811:
6777:
6776:
6413:
6412:
6284:
6283:
6251:
6250:
6117:
6116:
6086:
6085:
5985:
5984:
5954:District attorney
5944:
5943:
5750:
5749:
5717:
5716:
5631:
5630:
5585:
5584:
5302:
5301:
5257:
5256:
5163:
5162:
5130:
5129:
4912:
4911:
4789:
4788:
4731:
4730:
4716:District attorney
4707:
4706:
4647:
4646:
4614:
4613:
4546:
4545:
4477:
4476:
4438:
4437:
4412:
4411:
4179:
4178:
4145:
4144:
4081:
4080:
3981:
3980:
3941:
3940:
3750:
3749:
3409:
3408:
3053:
3052:
2977:
2976:
2916:
2915:
2875:
2874:
2846:
2845:
2794:
2793:
2761:
2760:
2618:Elections by year
2607:
2606:
2559:
2558:
2434:
2433:
2304:
2303:
2273:
2272:
2212:
2211:
2151:
2150:
2090:
2089:
2029:
2028:
1938:
1937:
1847:
1846:
1726:
1725:
1429:
1428:
1396:
1395:
776:
775:
399:
398:
16:(Redirected from
11513:
11401:
11346:
11319:
11280:
11244:
11217:
11216:
11214:
11213:
11199:
11193:
11192:
11179:
11173:
11172:
11170:
11169:
11154:
11148:
11147:
11145:
11143:
11129:
11123:
11122:
11111:
11105:
11104:
11102:
11101:
11092:. Archived from
11086:
11080:
11079:
11077:
11076:
11062:
11056:
11055:
11053:
11052:
11045:The Mercury News
11037:
11031:
11030:
11023:
11017:
11016:
11014:
11013:
10998:
10992:
10991:
10979:
10973:
10972:
10961:
10955:
10954:
10942:
10936:
10935:
10933:
10932:
10917:
10911:
10910:
10900:
10891:
10885:
10884:
10877:
10871:
10870:
10862:
10856:
10855:
10845:
10836:
10830:
10829:
10818:
10812:
10811:
10809:
10801:
10795:
10792:
10786:
10783:
10777:
10774:
10768:
10765:
10759:
10756:
10750:
10747:
10741:
10740:
10738:
10737:
10723:
10717:
10716:
10714:
10713:
10704:
10696:
10690:
10689:
10687:
10686:
10672:
10666:
10665:
10663:
10662:
10647:
10641:
10640:
10639:
10638:
10621:
10615:
10614:
10612:
10611:
10596:
10590:
10589:
10587:
10586:
10572:
10566:
10565:
10563:
10562:
10542:
10531:
10530:
10528:
10527:
10513:
10507:
10506:
10504:
10503:
10493:
10485:
10479:
10478:
10476:
10475:
10461:
10455:
10454:
10443:
10437:
10436:
10425:
10419:
10418:
10416:
10415:
10400:
10394:
10393:
10391:
10390:
10375:
10369:
10368:
10366:
10365:
10351:
10342:
10341:
10339:
10338:
10323:
10314:
10313:
10311:
10310:
10304:
10293:
10284:
10271:
10270:
10242:
10236:
10235:
10233:
10232:
10223:. Archived from
10211:
10205:
10204:
10202:
10201:
10190:RAND Corporation
10181:
10170:
10169:
10167:
10165:
10151:
10145:
10144:
10142:
10140:
10134:
10128:. Archived from
10117:
10106:
10100:
10099:
10097:
10096:
10079:
10073:
10072:
10070:
10061:
10046:
10045:
10037:
10031:
10030:
10029:
10027:
10007:
10001:
9993:
9987:
9986:
9978:
9972:
9971:
9970:. July 26, 2020.
9964:
9958:
9957:
9945:
9939:
9938:
9936:
9930:. Archived from
9925:
9917:
9911:
9910:
9908:
9907:
9885:
9879:
9876:
9870:
9867:
9861:
9860:
9858:
9857:
9842:
9836:
9835:
9834:
9833:
9820:
9814:
9813:
9811:
9810:
9796:
9790:
9789:
9787:
9785:
9775:
9766:
9757:
9756:
9734:
9728:
9727:
9701:
9695:
9694:
9683:
9677:
9676:
9664:
9658:
9657:
9655:
9654:
9639:
9633:
9632:
9630:
9629:
9620:. Archived from
9610:
9604:
9603:
9601:
9600:
9594:
9583:
9574:
9568:
9567:
9565:
9564:
9549:
9543:
9542:
9540:
9539:
9530:
9522:
9516:
9515:
9513:
9512:
9497:
9491:
9490:
9488:
9487:
9473:
9467:
9466:
9464:
9463:
9449:
9443:
9442:
9440:
9439:
9424:
9418:
9417:
9415:
9414:
9405:. Archived from
9403:us.spindices.com
9395:
9389:
9388:
9377:
9364:
9363:
9361:
9360:
9345:
9339:
9338:
9336:
9335:
9313:
9307:
9306:
9300:
9299:
9278:
9269:
9268:
9263:. Archived from
9253:
9247:
9246:
9240:
9239:
9225:
9219:
9218:
9216:
9215:
9205:
9199:
9198:
9196:
9195:
9189:
9183:. Archived from
9182:
9174:
9168:
9167:
9165:
9163:
9148:
9142:
9141:
9139:
9137:
9131:
9124:
9116:
9110:
9109:
9107:
9105:
9094:
9088:
9087:
9075:
9065:
9059:
9058:
9055:Sarasota Journal
9047:
9041:
9039:
9017:
9011:
9009:
8987:
8976:
8975:
8957:
8951:
8950:
8930:
8924:
8923:
8905:
8899:
8897:
8875:
8869:
8866:
8857:
8856:
8854:
8853:
8818:
8809:
8808:
8806:
8805:
8791:
8785:
8784:
8764:
8753:
8747:
8741:
8735:
8734:
8723:
8717:
8711:
8702:
8701:
8699:
8698:
8692:
8681:
8672:
8657:
8656:
8654:
8652:
8637:
8628:
8627:
8625:
8624:
8609:
8603:
8602:
8600:
8598:
8583:
8574:
8573:
8562:
8556:
8555:
8544:
8513:
8359:Charles E. Young
8286:Legal challenges
7863:San Diego County
7703:US Census Bureau
7536:
7518:
7514:
7234:
7143:process, to cap
7118:
7111:
7104:
7090:
7089:
7088:
7020:
6997:State tax levels
6967:State income tax
6912:Revenue by state
6845:Federal taxation
6837:
6814:
6813:
6804:
6797:
6790:
6769:
6762:
6755:
6426:
6425:
6422:Other localities
6405:
6398:
6391:
6299:
6298:
6276:
6269:
6262:
6123:
6122:
6092:
6091:
5991:
5990:
5950:
5949:
5769:
5768:
5765:
5764:
5742:
5735:
5728:
5637:
5636:
5591:
5590:
5315:
5314:
5282:
5281:
5277:San Diego County
5272:
5271:
5267:San Diego County
5249:
5242:
5235:
5178:
5177:
5155:
5148:
5141:
4925:
4924:
4802:
4801:
4744:
4743:
4713:
4712:
4672:
4671:
4662:
4661:
4639:
4632:
4625:
4559:
4558:
4483:
4482:
4444:
4443:
4418:
4417:
4192:
4191:
4151:
4150:
4087:
4086:
4006:
4005:
3996:
3995:
3973:
3966:
3959:
3756:
3755:
3415:
3414:
3059:
3058:
2983:
2982:
2922:
2921:
2881:
2880:
2852:
2851:
2813:
2812:
2809:
2808:
2786:
2779:
2772:
2614:
2613:
2576:Court of appeals
2572:
2571:
2440:
2439:
2317:
2316:
2279:
2278:
2218:
2217:
2157:
2156:
2096:
2095:
2035:
2034:
1944:
1943:
1857:Attorney general
1853:
1852:
1732:
1731:
1454:
1453:
1444:
1443:
1439:State government
1421:
1414:
1407:
782:
781:
405:
404:
68:
67:
64:
63:
51:
50:
37:
36:
21:
11521:
11520:
11516:
11515:
11514:
11512:
11511:
11510:
11466:
11465:
11431:
11413:
11408:
11343:
11285:Art in America,
11251:
11249:Further reading
11241:
11225:
11220:
11211:
11209:
11201:
11200:
11196:
11181:
11180:
11176:
11167:
11165:
11155:
11151:
11141:
11139:
11131:
11130:
11126:
11113:
11112:
11108:
11099:
11097:
11088:
11087:
11083:
11074:
11072:
11064:
11063:
11059:
11050:
11048:
11039:
11038:
11034:
11029:. 9 March 2020.
11025:
11024:
11020:
11011:
11009:
11000:
10999:
10995:
10980:
10976:
10963:
10962:
10958:
10943:
10939:
10930:
10928:
10918:
10914:
10898:
10892:
10888:
10879:
10878:
10874:
10863:
10859:
10843:
10837:
10833:
10820:
10819:
10815:
10807:
10803:
10802:
10798:
10793:
10789:
10784:
10780:
10775:
10771:
10766:
10762:
10757:
10753:
10749:Prop. 218, Β§ 1.
10748:
10744:
10735:
10733:
10725:
10724:
10720:
10711:
10709:
10702:
10698:
10697:
10693:
10684:
10682:
10674:
10673:
10669:
10660:
10658:
10649:
10648:
10644:
10636:
10634:
10623:
10622:
10618:
10609:
10607:
10605:Chicago Tribune
10597:
10593:
10584:
10582:
10574:
10573:
10569:
10560:
10558:
10543:
10534:
10525:
10523:
10515:
10514:
10510:
10501:
10499:
10491:
10487:
10486:
10482:
10473:
10471:
10463:
10462:
10458:
10445:
10444:
10440:
10427:
10426:
10422:
10413:
10411:
10401:
10397:
10388:
10386:
10376:
10372:
10363:
10361:
10353:
10352:
10345:
10336:
10334:
10324:
10317:
10308:
10306:
10302:
10291:
10285:
10274:
10243:
10239:
10230:
10228:
10213:
10212:
10208:
10199:
10197:
10182:
10173:
10163:
10161:
10153:
10152:
10148:
10138:
10136:
10132:
10126:
10115:
10107:
10103:
10094:
10092:
10081:
10080:
10076:
10068:
10062:
10049:
10038:
10034:
10025:
10023:
10008:
10004:
9999:Wayback Machine
9994:
9990:
9979:
9975:
9966:
9965:
9961:
9946:
9942:
9934:
9923:
9919:
9918:
9914:
9905:
9903:
9886:
9882:
9877:
9873:
9868:
9864:
9855:
9853:
9844:
9843:
9839:
9831:
9829:
9821:
9817:
9808:
9806:
9798:
9797:
9793:
9783:
9781:
9773:
9767:
9760:
9753:
9735:
9731:
9716:
9702:
9698:
9685:
9684:
9680:
9665:
9661:
9652:
9650:
9641:
9640:
9636:
9627:
9625:
9611:
9607:
9598:
9596:
9592:
9581:
9575:
9571:
9562:
9560:
9551:
9550:
9546:
9537:
9535:
9528:
9524:
9523:
9519:
9510:
9508:
9499:
9498:
9494:
9485:
9483:
9475:
9474:
9470:
9461:
9459:
9451:
9450:
9446:
9437:
9435:
9426:
9425:
9421:
9412:
9410:
9397:
9396:
9392:
9379:
9378:
9367:
9358:
9356:
9346:
9342:
9333:
9331:
9314:
9310:
9297:
9295:
9280:
9279:
9272:
9255:
9254:
9250:
9237:
9235:
9227:
9226:
9222:
9213:
9211:
9207:
9206:
9202:
9193:
9191:
9187:
9180:
9176:
9175:
9171:
9161:
9159:
9149:
9145:
9135:
9133:
9129:
9122:
9118:
9117:
9113:
9103:
9101:
9096:
9095:
9091:
9084:
9066:
9062:
9049:
9048:
9044:
9036:
9018:
9014:
9006:
8988:
8979:
8972:
8958:
8954:
8947:
8931:
8927:
8920:
8906:
8902:
8894:
8876:
8872:
8867:
8860:
8851:
8849:
8819:
8812:
8803:
8801:
8793:
8792:
8788:
8765:
8756:
8743:
8742:
8738:
8725:
8724:
8720:
8712:
8705:
8696:
8694:
8690:
8679:
8673:
8660:
8650:
8648:
8639:
8638:
8631:
8622:
8620:
8611:
8610:
8606:
8596:
8594:
8584:
8577:
8564:
8563:
8559:
8546:
8545:
8541:
8537:
8531:
8508:
8473:
8446:
8440:
8413:
8384:
8379:
8377:Recent attempts
8355:
8344:right to travel
8317:
8302:
8296:
8288:
8280:Right to Travel
8268:
8259:Proposition 193
8242:
8236:
8228:
8220:
8214:
8183:
8177:
8164:
8151:
8145:
8136:
8130:
8114:
8106:
8100:
8095:
8071:The Bay Citizen
8040:
8020:
7978:personal income
7942:
7937:
7919:
7904:
7884:
7879:
7832:
7827:
7789:
7772:
7755:
7743:
7731:
7718:
7699:
7672:The think tank
7648:
7611:
7606:
7516:Proposition 13
7506:
7442:
7426:
7383:
7374:
7343:
7309:
7290:
7282:
7262:
7253:
7245:
7235:
7232:
7220:
7215:
7188:taxpayer revolt
7122:
7086:
7084:
7079:
7078:
7069:Value added tax
7054:Kemp Commission
7016:
7012:
7002:
7001:
6962:
6952:
6951:
6847:
6808:
6779:
6778:
6773:
6423:
6415:
6414:
6409:
6296:
6286:
6285:
6280:
5762:
5752:
5751:
5746:
5313:
5303:
5280:
5269:
5259:
5258:
5253:
5175:
5165:
5164:
5159:
4923:
4913:
4800:
4790:
4742:
4732:
4670:
4659:
4649:
4648:
4643:
4557:
4547:
4447:Ballot measures
4190:
4180:
4090:Ballot measures
4004:
3993:
3983:
3982:
3977:
2806:
2796:
2795:
2790:
2608:
2570:
2560:
2315:
2305:
1452:
1441:
1431:
1430:
1425:
61:
48:
35:
28:
23:
22:
15:
12:
11:
5:
11519:
11509:
11508:
11503:
11498:
11493:
11488:
11486:Property taxes
11483:
11478:
11464:
11463:
11457:
11452:
11447:
11442:
11437:
11430:
11427:
11426:
11425:
11419:
11412:
11409:
11407:
11406:External links
11404:
11403:
11402:
11384:(2): 173β210.
11369:
11358:
11347:
11341:
11320:
11302:(2): 105β150.
11291:
11288:
11281:
11250:
11247:
11246:
11245:
11239:
11224:
11221:
11219:
11218:
11194:
11174:
11157:Lempert, Sue.
11149:
11124:
11119:Tax Foundation
11106:
11081:
11057:
11032:
11018:
10993:
10974:
10956:
10937:
10912:
10886:
10872:
10857:
10831:
10813:
10796:
10787:
10778:
10769:
10760:
10751:
10742:
10718:
10691:
10667:
10642:
10616:
10591:
10567:
10532:
10508:
10480:
10456:
10438:
10420:
10395:
10370:
10343:
10315:
10272:
10237:
10206:
10171:
10146:
10124:
10101:
10074:
10047:
10032:
10002:
9988:
9973:
9959:
9940:
9912:
9880:
9871:
9862:
9837:
9815:
9791:
9758:
9751:
9729:
9714:
9696:
9678:
9659:
9634:
9605:
9569:
9544:
9517:
9492:
9468:
9444:
9419:
9390:
9387:on 2015-02-03.
9365:
9340:
9323:Tax Foundation
9308:
9290:. 2016-01-20.
9287:Tax Foundation
9270:
9267:on 2012-09-20.
9248:
9220:
9200:
9169:
9143:
9111:
9098:"Property Tax"
9089:
9082:
9060:
9042:
9034:
9012:
9004:
8977:
8970:
8952:
8945:
8925:
8918:
8900:
8892:
8870:
8858:
8833:(2): 105β150.
8810:
8799:www.sco.ca.gov
8786:
8754:
8736:
8718:
8703:
8658:
8629:
8604:
8592:New York Times
8575:
8557:
8538:
8536:
8533:
8507:
8504:
8503:
8502:
8496:
8490:
8480:
8472:
8469:
8454:natural person
8442:Main article:
8439:
8436:
8412:
8409:
8383:
8380:
8378:
8375:
8354:
8351:
8337:Harry Blackmun
8316:
8310:
8300:AVJUHSD v. BOE
8298:Main article:
8295:
8289:
8287:
8284:
8267:
8264:
8255:Proposition 58
8238:Main article:
8235:
8232:
8227:
8224:
8216:Main article:
8213:
8210:
8179:Main article:
8176:
8173:
8163:
8160:
8147:Main article:
8144:
8141:
8132:Main article:
8129:
8126:
8113:
8110:
8102:Main article:
8099:
8096:
8094:
8091:
8059:Warren Buffett
8039:
8036:
8019:
8016:
7998:Proposition 30
7967:Proposition 98
7941:
7938:
7936:
7933:
7918:
7915:
7903:
7900:
7883:
7880:
7878:
7875:
7831:
7828:
7826:
7823:
7803:Proponents of
7788:
7785:
7771:
7768:
7754:
7751:
7742:
7739:
7730:
7727:
7717:
7714:
7698:
7695:
7647:
7644:
7626:Tax Foundation
7610:
7607:
7605:
7602:
7599:
7598:
7595:
7592:
7588:
7587:
7582:
7577:
7571:
7570:
7567:
7564:
7560:
7559:
7556:
7553:
7549:
7548:
7543:
7538:
7529:
7528:
7525:
7522:
7505:
7502:
7498:ad valorem tax
7441:
7438:
7425:
7422:
7382:
7379:
7373:
7370:
7342:
7339:
7308:
7305:
7289:
7286:
7281:
7278:
7261:
7258:
7252:
7249:
7244:
7241:
7230:
7225:ad valorem tax
7219:
7216:
7214:
7211:
7176:property taxes
7145:property taxes
7129:Proposition 13
7124:
7123:
7121:
7120:
7113:
7106:
7098:
7095:
7094:
7081:
7080:
7077:
7076:
7071:
7066:
7061:
7056:
7051:
7046:
7041:
7036:
7031:
7026:
7021:
7013:
7008:
7007:
7004:
7003:
7000:
6999:
6994:
6992:Land value tax
6989:
6984:
6979:
6974:
6969:
6963:
6958:
6957:
6954:
6953:
6950:
6949:
6944:
6939:
6934:
6929:
6924:
6919:
6914:
6909:
6904:
6899:
6894:
6889:
6884:
6879:
6874:
6869:
6864:
6859:
6854:
6848:
6843:
6842:
6839:
6838:
6830:
6829:
6823:
6822:
6810:
6809:
6807:
6806:
6799:
6792:
6784:
6781:
6780:
6775:
6774:
6772:
6771:
6764:
6757:
6749:
6746:
6745:
6744:
6743:
6738:
6733:
6728:
6723:
6710:
6709:
6701:
6700:
6699:
6698:
6693:
6688:
6683:
6678:
6665:
6664:
6661:San Bernardino
6656:
6655:
6654:
6653:
6648:
6643:
6638:
6633:
6628:
6623:
6618:
6605:
6604:
6596:
6595:
6594:
6593:
6588:
6583:
6578:
6573:
6568:
6563:
6558:
6545:
6544:
6536:
6535:
6534:
6533:
6528:
6523:
6518:
6513:
6508:
6503:
6498:
6485:
6484:
6476:
6475:
6474:
6473:
6468:
6463:
6458:
6453:
6448:
6435:
6434:
6424:
6421:
6420:
6417:
6416:
6411:
6410:
6408:
6407:
6400:
6393:
6385:
6382:
6381:
6380:
6379:
6374:
6369:
6364:
6359:
6354:
6349:
6344:
6339:
6334:
6329:
6324:
6319:
6314:
6306:
6305:
6297:
6292:
6291:
6288:
6287:
6282:
6281:
6279:
6278:
6271:
6264:
6256:
6253:
6252:
6249:
6248:
6247:
6246:
6245:
6244:
6236:
6231:
6230:
6229:
6224:
6216:
6211:
6210:
6209:
6204:
6196:
6191:
6190:
6189:
6184:
6179:
6171:
6166:
6165:
6164:
6159:
6151:
6146:
6145:
6144:
6139:
6128:
6127:
6119:
6118:
6115:
6114:
6113:
6112:
6107:
6099:
6098:
6088:
6087:
6084:
6083:
6082:
6081:
6076:
6071:
6066:
6061:
6056:
6051:
6046:
6041:
6036:
6031:
6026:
6021:
6016:
6011:
6006:
5998:
5997:
5987:
5986:
5983:
5982:
5981:
5980:
5975:
5970:
5965:
5957:
5956:
5946:
5945:
5942:
5941:
5940:
5939:
5934:
5929:
5924:
5919:
5914:
5909:
5904:
5899:
5894:
5889:
5884:
5879:
5874:
5869:
5864:
5859:
5854:
5849:
5844:
5839:
5834:
5829:
5824:
5819:
5814:
5809:
5804:
5799:
5794:
5789:
5784:
5776:
5775:
5763:
5758:
5757:
5754:
5753:
5748:
5747:
5745:
5744:
5737:
5730:
5722:
5719:
5718:
5715:
5714:
5713:
5712:
5707:
5702:
5697:
5692:
5687:
5682:
5677:
5672:
5667:
5662:
5657:
5652:
5644:
5643:
5633:
5632:
5629:
5628:
5627:
5626:
5621:
5616:
5611:
5606:
5598:
5597:
5587:
5586:
5583:
5582:
5581:
5580:
5575:
5570:
5565:
5560:
5555:
5550:
5545:
5540:
5535:
5530:
5525:
5520:
5515:
5510:
5505:
5500:
5495:
5490:
5485:
5480:
5475:
5470:
5465:
5460:
5455:
5450:
5445:
5440:
5435:
5430:
5425:
5420:
5415:
5410:
5405:
5400:
5395:
5390:
5385:
5380:
5375:
5370:
5365:
5360:
5355:
5350:
5345:
5340:
5335:
5330:
5322:
5321:
5305:
5304:
5300:
5299:
5298:
5297:
5289:
5288:
5270:
5265:
5264:
5261:
5260:
5255:
5254:
5252:
5251:
5244:
5237:
5229:
5226:
5225:
5224:
5223:
5218:
5213:
5208:
5203:
5198:
5193:
5185:
5184:
5176:
5171:
5170:
5167:
5166:
5161:
5160:
5158:
5157:
5150:
5143:
5135:
5132:
5131:
5128:
5127:
5126:
5125:
5120:
5115:
5110:
5105:
5100:
5095:
5090:
5085:
5080:
5075:
5070:
5065:
5060:
5055:
5050:
5045:
5040:
5035:
5030:
5025:
5020:
5015:
5010:
5005:
5000:
4995:
4990:
4985:
4980:
4975:
4970:
4965:
4960:
4955:
4950:
4945:
4940:
4932:
4931:
4915:
4914:
4910:
4909:
4908:
4907:
4902:
4897:
4892:
4887:
4882:
4877:
4872:
4867:
4862:
4857:
4852:
4847:
4842:
4837:
4832:
4827:
4822:
4817:
4809:
4808:
4792:
4791:
4787:
4786:
4785:
4784:
4779:
4774:
4769:
4764:
4759:
4751:
4750:
4734:
4733:
4729:
4728:
4727:
4726:
4718:
4717:
4709:
4708:
4705:
4704:
4703:
4702:
4697:
4692:
4687:
4679:
4678:
4660:
4655:
4654:
4651:
4650:
4645:
4644:
4642:
4641:
4634:
4627:
4619:
4616:
4615:
4612:
4611:
4610:
4609:
4604:
4599:
4594:
4589:
4584:
4579:
4574:
4566:
4565:
4549:
4548:
4544:
4543:
4542:
4541:
4536:
4531:
4526:
4521:
4516:
4511:
4506:
4501:
4496:
4488:
4487:
4479:
4478:
4475:
4474:
4473:
4472:
4471:
4470:
4462:
4461:
4460:
4449:
4448:
4440:
4439:
4436:
4435:
4434:
4433:
4425:
4424:
4414:
4413:
4410:
4409:
4408:
4407:
4402:
4397:
4392:
4387:
4382:
4377:
4372:
4367:
4362:
4357:
4352:
4347:
4342:
4337:
4332:
4327:
4322:
4317:
4312:
4307:
4302:
4297:
4292:
4287:
4282:
4277:
4272:
4267:
4262:
4257:
4252:
4247:
4242:
4237:
4232:
4227:
4222:
4217:
4212:
4207:
4199:
4198:
4182:
4181:
4177:
4176:
4175:
4174:
4169:
4164:
4156:
4155:
4147:
4146:
4143:
4142:
4141:
4140:
4139:
4138:
4130:
4129:
4128:
4123:
4115:
4114:
4113:
4105:
4104:
4103:
4092:
4091:
4083:
4082:
4079:
4078:
4077:
4076:
4071:
4066:
4061:
4056:
4051:
4046:
4041:
4036:
4031:
4026:
4021:
4013:
4012:
3994:
3989:
3988:
3985:
3984:
3979:
3978:
3976:
3975:
3968:
3961:
3953:
3950:
3949:
3943:
3942:
3939:
3938:
3937:
3936:
3935:
3934:
3929:
3924:
3919:
3914:
3909:
3904:
3899:
3894:
3889:
3884:
3876:
3875:
3874:
3869:
3864:
3859:
3854:
3849:
3844:
3836:
3835:
3834:
3829:
3824:
3819:
3814:
3809:
3804:
3799:
3794:
3789:
3784:
3779:
3774:
3763:
3762:
3752:
3751:
3748:
3747:
3746:
3745:
3744:
3743:
3738:
3733:
3728:
3723:
3718:
3713:
3708:
3703:
3698:
3693:
3688:
3680:
3679:
3678:
3673:
3668:
3663:
3658:
3653:
3648:
3643:
3638:
3633:
3628:
3623:
3618:
3613:
3608:
3603:
3598:
3593:
3585:
3584:
3583:
3578:
3573:
3568:
3563:
3558:
3553:
3548:
3540:
3539:
3538:
3533:
3528:
3523:
3518:
3513:
3508:
3500:
3499:
3498:
3493:
3488:
3483:
3478:
3473:
3468:
3463:
3458:
3453:
3448:
3443:
3438:
3433:
3422:
3421:
3411:
3410:
3407:
3406:
3405:
3404:
3403:
3402:
3397:
3392:
3387:
3382:
3377:
3369:
3368:
3367:
3362:
3357:
3352:
3347:
3342:
3337:
3332:
3327:
3322:
3317:
3312:
3307:
3302:
3297:
3292:
3287:
3279:
3278:
3277:
3272:
3267:
3262:
3257:
3252:
3247:
3239:
3238:
3237:
3232:
3227:
3222:
3217:
3212:
3207:
3202:
3194:
3193:
3192:
3187:
3182:
3177:
3172:
3167:
3162:
3157:
3152:
3147:
3142:
3137:
3132:
3127:
3122:
3117:
3109:
3108:
3107:
3102:
3094:
3093:
3092:
3087:
3082:
3077:
3066:
3065:
3055:
3054:
3051:
3050:
3049:
3048:
3047:
3046:
3041:
3036:
3028:
3027:
3026:
3021:
3016:
3011:
3003:
3002:
3001:
2990:
2989:
2979:
2978:
2975:
2974:
2973:
2972:
2971:
2970:
2965:
2957:
2956:
2955:
2950:
2942:
2941:
2940:
2929:
2928:
2918:
2917:
2914:
2913:
2912:
2911:
2910:
2909:
2904:
2899:
2888:
2887:
2877:
2876:
2873:
2872:
2871:
2870:
2869:
2868:
2857:
2856:
2848:
2847:
2844:
2843:
2842:
2841:
2840:
2839:
2834:
2829:
2818:
2817:
2807:
2802:
2801:
2798:
2797:
2792:
2791:
2789:
2788:
2781:
2774:
2766:
2763:
2762:
2759:
2758:
2757:
2756:
2749:
2744:
2739:
2734:
2729:
2724:
2723:
2722:
2717:
2709:
2708:
2707:
2702:
2694:
2689:
2688:
2687:
2682:
2677:
2669:
2664:
2659:
2654:
2649:
2644:
2639:
2634:
2629:
2621:
2620:
2610:
2609:
2605:
2604:
2603:
2602:
2597:
2592:
2587:
2579:
2578:
2562:
2561:
2557:
2556:
2555:
2554:
2549:
2542:
2532:
2525:
2520:
2515:
2510:
2505:
2500:
2495:
2490:
2485:
2480:
2475:
2470:
2465:
2460:
2455:
2447:
2446:
2436:
2435:
2432:
2431:
2430:
2429:
2424:
2417:
2412:
2407:
2402:
2397:
2392:
2387:
2382:
2377:
2372:
2367:
2362:
2357:
2352:
2347:
2342:
2337:
2332:
2324:
2323:
2307:
2306:
2302:
2301:
2300:
2299:
2294:
2286:
2285:
2275:
2274:
2271:
2270:
2269:
2268:
2263:
2258:
2253:
2248:
2243:
2238:
2233:
2225:
2224:
2222:Superintendent
2214:
2213:
2210:
2209:
2208:
2207:
2202:
2197:
2192:
2187:
2182:
2177:
2172:
2164:
2163:
2153:
2152:
2149:
2148:
2147:
2146:
2141:
2136:
2131:
2126:
2121:
2116:
2111:
2103:
2102:
2092:
2091:
2088:
2087:
2086:
2085:
2080:
2075:
2070:
2065:
2060:
2055:
2050:
2042:
2041:
2031:
2030:
2027:
2026:
2025:
2024:
2019:
2014:
2009:
2004:
1999:
1994:
1989:
1984:
1979:
1974:
1969:
1964:
1959:
1951:
1950:
1940:
1939:
1936:
1935:
1934:
1933:
1928:
1923:
1918:
1913:
1908:
1903:
1898:
1893:
1888:
1883:
1878:
1873:
1868:
1860:
1859:
1849:
1848:
1845:
1844:
1843:
1842:
1837:
1832:
1827:
1822:
1817:
1812:
1807:
1802:
1797:
1792:
1787:
1782:
1777:
1772:
1767:
1762:
1757:
1752:
1747:
1739:
1738:
1728:
1727:
1724:
1723:
1722:
1721:
1714:
1709:
1704:
1699:
1694:
1689:
1684:
1679:
1674:
1669:
1664:
1659:
1654:
1649:
1644:
1639:
1634:
1629:
1624:
1619:
1614:
1609:
1604:
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
1479:
1474:
1469:
1461:
1460:
1442:
1437:
1436:
1433:
1432:
1427:
1426:
1424:
1423:
1416:
1409:
1401:
1398:
1397:
1394:
1393:
1392:
1391:
1390:
1389:
1382:
1375:
1368:
1361:
1347:
1346:
1345:
1335:
1334:
1333:
1323:
1318:
1317:
1316:
1308:
1303:
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98:
93:
88:
83:
75:
74:
72:U.S. President
62:
57:
56:
53:
52:
44:
43:
26:
18:Proposition 13
9:
6:
4:
3:
2:
11518:
11507:
11504:
11502:
11499:
11497:
11494:
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11359:
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11352:
11348:
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11342:9780521461597
11338:
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11330:
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11317:
11313:
11309:
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11297:
11292:
11289:
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11278:
11274:
11270:
11266:
11262:
11258:
11253:
11252:
11242:
11240:0-415-91991-6
11236:
11232:
11227:
11226:
11208:
11204:
11198:
11190:
11189:
11184:
11178:
11164:
11160:
11153:
11138:
11134:
11128:
11120:
11116:
11110:
11096:on 2018-11-27
11095:
11091:
11085:
11071:
11067:
11061:
11046:
11042:
11036:
11028:
11022:
11007:
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10997:
10989:
10985:
10978:
10970:
10966:
10960:
10952:
10948:
10941:
10927:
10923:
10920:Levin, Matt.
10916:
10908:
10904:
10897:
10890:
10882:
10876:
10868:
10861:
10853:
10849:
10842:
10835:
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10632:
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10539:
10537:
10522:
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10512:
10497:
10490:
10484:
10470:
10466:
10460:
10453:. 2021-08-01.
10452:
10448:
10442:
10434:
10430:
10424:
10410:
10406:
10399:
10385:
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10374:
10360:
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10290:
10283:
10281:
10279:
10277:
10268:
10264:
10260:
10256:
10252:
10248:
10241:
10227:on 2009-07-04
10226:
10222:
10221:
10216:
10210:
10195:
10191:
10187:
10180:
10178:
10176:
10160:
10156:
10150:
10131:
10127:
10121:
10114:
10113:
10105:
10090:
10089:
10088:The Economist
10084:
10078:
10067:
10060:
10058:
10056:
10054:
10052:
10043:
10040:Picker, Les.
10036:
10021:
10017:
10013:
10006:
10000:
9997:
9992:
9984:
9977:
9969:
9963:
9955:
9951:
9944:
9933:
9929:
9922:
9916:
9901:
9897:
9896:
9891:
9884:
9875:
9866:
9852:on 2008-07-20
9851:
9847:
9841:
9828:
9827:
9819:
9805:
9801:
9795:
9779:
9772:
9765:
9763:
9754:
9752:9780521461597
9748:
9744:
9740:
9733:
9725:
9721:
9717:
9715:9781843760115
9711:
9707:
9700:
9692:
9688:
9682:
9674:
9670:
9663:
9649:on 2014-03-02
9648:
9644:
9638:
9624:on 1997-01-10
9623:
9619:
9615:
9609:
9591:
9587:
9580:
9573:
9559:on 2011-07-17
9558:
9554:
9548:
9534:
9527:
9521:
9506:
9502:
9496:
9482:
9478:
9472:
9458:
9454:
9448:
9434:on 2019-12-23
9433:
9429:
9423:
9409:on 2019-10-11
9408:
9404:
9400:
9394:
9386:
9382:
9376:
9374:
9372:
9370:
9355:
9351:
9344:
9329:
9325:
9324:
9319:
9312:
9305:
9293:
9289:
9288:
9283:
9277:
9275:
9266:
9262:
9258:
9252:
9245:
9234:
9230:
9224:
9210:
9204:
9190:on 2015-09-24
9186:
9179:
9173:
9158:
9154:
9147:
9128:
9121:
9115:
9099:
9093:
9085:
9083:9780674868359
9079:
9074:
9073:
9064:
9057:. 1966-07-21.
9056:
9052:
9046:
9037:
9035:9780807779873
9031:
9027:
9023:
9016:
9007:
9005:9780807779873
9001:
8997:
8993:
8986:
8984:
8982:
8973:
8971:9780877724353
8967:
8963:
8956:
8948:
8946:9780520223677
8942:
8938:
8937:
8929:
8921:
8919:9780804731898
8915:
8911:
8904:
8895:
8893:9780807779873
8889:
8885:
8881:
8874:
8865:
8863:
8848:
8844:
8840:
8836:
8832:
8828:
8824:
8817:
8815:
8800:
8796:
8790:
8782:
8778:
8775:(3): 525β58.
8774:
8770:
8763:
8761:
8759:
8751:
8746:
8740:
8732:
8728:
8722:
8716:
8710:
8708:
8689:
8685:
8678:
8671:
8669:
8667:
8665:
8663:
8646:
8642:
8636:
8634:
8619:on 2008-07-19
8618:
8614:
8608:
8593:
8589:
8582:
8580:
8571:
8567:
8561:
8553:
8549:
8543:
8539:
8532:
8529:
8525:
8521:
8517:
8512:
8500:
8497:
8494:
8491:
8488:
8487:Massachusetts
8484:
8481:
8478:
8475:
8474:
8468:
8466:
8462:
8457:
8455:
8451:
8445:
8435:
8432:
8428:
8426:
8422:
8418:
8408:
8406:
8405:senate leader
8402:
8398:
8394:
8389:
8374:
8372:
8368:
8364:
8360:
8350:
8347:
8345:
8340:
8338:
8334:
8330:
8326:
8321:
8314:
8309:
8306:
8301:
8293:
8283:
8281:
8277:
8273:
8263:
8260:
8256:
8253:by narrowing
8251:
8248:in 2018, the
8247:
8246:Proposition 5
8241:
8231:
8223:
8219:
8209:
8207:
8202:
8198:
8196:
8192:
8188:
8182:
8172:
8169:
8159:
8156:
8150:
8140:
8135:
8125:
8123:
8118:
8109:
8105:
8090:
8087:
8083:
8080:
8075:
8073:
8072:
8067:
8063:
8060:
8056:
8052:
8047:
8045:
8035:
8032:
8028:
8025:
8015:
8013:
8009:
8008:
8003:
7999:
7994:
7992:
7988:
7982:
7979:
7974:
7970:
7968:
7964:
7960:
7956:
7952:
7947:
7932:
7929:
7924:
7914:
7912:
7911:
7910:The Economist
7899:
7897:
7893:
7889:
7888:San Francisco
7874:
7872:
7867:
7864:
7860:
7859:
7854:
7851:In 1991, the
7849:
7847:
7843:
7838:
7821:
7817:
7815:
7811:
7806:
7801:
7799:
7795:
7784:
7782:
7776:
7767:
7763:
7759:
7750:
7748:
7738:
7736:
7726:
7723:
7713:
7711:
7706:
7704:
7694:
7692:
7691:real property
7688:
7684:
7679:
7675:
7670:
7667:
7662:
7657:
7654:
7643:
7640:
7635:
7630:
7627:
7622:
7620:
7615:
7596:
7593:
7590:
7589:
7586:
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7581:
7578:
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7573:
7572:
7568:
7565:
7562:
7561:
7557:
7554:
7551:
7550:
7547:
7544:
7542:
7539:
7535:
7531:
7530:
7519:
7510:
7501:
7499:
7495:
7491:
7487:
7486:Proposition 8
7481:
7477:
7475:
7471:
7467:
7463:
7458:
7454:
7453:Howard Jarvis
7446:
7437:
7435:
7434:Howard Jarvis
7431:
7421:
7418:
7412:
7410:
7406:
7401:
7398:In 1960, the
7396:
7393:
7389:
7378:
7369:
7367:
7366:Ronald Reagan
7363:
7359:
7353:
7350:
7349:
7338:
7336:
7332:
7327:
7322:
7320:
7319:
7314:
7304:
7300:
7298:
7297:
7285:
7277:
7275:
7271:
7267:
7257:
7248:
7240:
7229:
7226:
7210:
7208:
7204:
7199:
7197:
7193:
7192:Ronald Reagan
7189:
7184:
7180:
7177:
7172:
7170:
7166:
7163:
7159:
7155:
7151:
7150:Supreme Court
7146:
7142:
7138:
7134:
7130:
7119:
7114:
7112:
7107:
7105:
7100:
7099:
7097:
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7075:
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7067:
7065:
7062:
7060:
7057:
7055:
7052:
7050:
7047:
7045:
7042:
7040:
7037:
7035:
7032:
7030:
7027:
7025:
7022:
7019:
7015:
7014:
7011:
7006:
7005:
6998:
6995:
6993:
6990:
6988:
6985:
6983:
6980:
6978:
6975:
6973:
6970:
6968:
6965:
6964:
6961:
6956:
6955:
6948:
6945:
6943:
6940:
6938:
6935:
6933:
6930:
6928:
6925:
6923:
6920:
6918:
6915:
6913:
6910:
6908:
6907:IRS tax forms
6905:
6903:
6900:
6898:
6895:
6893:
6890:
6888:
6885:
6883:
6880:
6878:
6875:
6873:
6870:
6868:
6865:
6863:
6862:Corporate tax
6860:
6858:
6855:
6853:
6850:
6849:
6846:
6841:
6840:
6836:
6832:
6831:
6828:
6825:
6824:
6820:
6816:
6815:
6805:
6800:
6798:
6793:
6791:
6786:
6785:
6783:
6782:
6770:
6765:
6763:
6758:
6756:
6751:
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6739:
6737:
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6732:
6729:
6727:
6724:
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6719:
6718:
6717:
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6712:
6711:
6708:
6707:
6703:
6702:
6697:
6694:
6692:
6689:
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6682:
6679:
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6667:
6666:
6663:
6662:
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6657:
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6642:
6639:
6637:
6634:
6632:
6629:
6627:
6624:
6622:
6619:
6617:
6614:
6613:
6612:
6611:
6607:
6606:
6603:
6602:
6598:
6597:
6592:
6589:
6587:
6584:
6582:
6579:
6577:
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6572:
6569:
6567:
6564:
6562:
6559:
6557:
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6529:
6527:
6524:
6522:
6519:
6517:
6514:
6512:
6509:
6507:
6504:
6502:
6499:
6497:
6494:
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6491:
6487:
6486:
6483:
6482:
6478:
6477:
6472:
6469:
6467:
6464:
6462:
6459:
6457:
6454:
6452:
6449:
6447:
6444:
6443:
6442:
6441:
6437:
6436:
6433:
6432:
6428:
6427:
6419:
6418:
6406:
6401:
6399:
6394:
6392:
6387:
6386:
6384:
6383:
6378:
6375:
6373:
6370:
6368:
6365:
6363:
6360:
6358:
6355:
6353:
6350:
6348:
6345:
6343:
6340:
6338:
6335:
6333:
6330:
6328:
6325:
6323:
6320:
6318:
6315:
6313:
6310:
6309:
6308:
6307:
6304:
6301:
6300:
6295:
6290:
6289:
6277:
6272:
6270:
6265:
6263:
6258:
6257:
6255:
6254:
6243:
6240:
6239:
6237:
6235:
6232:
6228:
6225:
6223:
6220:
6219:
6217:
6215:
6212:
6208:
6205:
6203:
6200:
6199:
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6195:
6192:
6188:
6185:
6183:
6180:
6178:
6175:
6174:
6172:
6170:
6167:
6163:
6160:
6158:
6155:
6154:
6152:
6150:
6147:
6143:
6140:
6138:
6135:
6134:
6132:
6131:
6129:
6124:
6121:
6120:
6111:
6110:2022 (recall)
6108:
6106:
6103:
6102:
6100:
6097:
6093:
6090:
6089:
6080:
6077:
6075:
6072:
6070:
6067:
6065:
6062:
6060:
6057:
6055:
6052:
6050:
6047:
6045:
6042:
6040:
6037:
6035:
6032:
6030:
6027:
6025:
6022:
6020:
6017:
6015:
6012:
6010:
6007:
6005:
6002:
6001:
5999:
5996:
5992:
5989:
5988:
5979:
5976:
5974:
5971:
5969:
5968:2022 (recall)
5966:
5964:
5961:
5960:
5958:
5955:
5951:
5948:
5947:
5938:
5935:
5933:
5930:
5928:
5925:
5923:
5920:
5918:
5915:
5913:
5910:
5908:
5905:
5903:
5900:
5898:
5895:
5893:
5890:
5888:
5885:
5883:
5880:
5878:
5877:1983 (recall)
5875:
5873:
5870:
5868:
5865:
5863:
5860:
5858:
5855:
5853:
5850:
5848:
5845:
5843:
5840:
5838:
5835:
5833:
5830:
5828:
5825:
5823:
5820:
5818:
5815:
5813:
5810:
5808:
5805:
5803:
5800:
5798:
5795:
5793:
5790:
5788:
5785:
5783:
5780:
5779:
5777:
5774:
5770:
5767:
5766:
5761:
5760:San Francisco
5756:
5755:
5743:
5738:
5736:
5731:
5729:
5724:
5723:
5721:
5720:
5711:
5708:
5706:
5703:
5701:
5698:
5696:
5693:
5691:
5688:
5686:
5683:
5681:
5678:
5676:
5673:
5671:
5668:
5666:
5663:
5661:
5658:
5656:
5653:
5651:
5648:
5647:
5645:
5642:
5638:
5635:
5634:
5625:
5622:
5620:
5617:
5615:
5612:
5610:
5607:
5605:
5602:
5601:
5599:
5596:
5595:City attorney
5592:
5589:
5588:
5579:
5576:
5574:
5571:
5569:
5566:
5564:
5561:
5559:
5556:
5554:
5551:
5549:
5546:
5544:
5541:
5539:
5536:
5534:
5531:
5529:
5526:
5524:
5521:
5519:
5516:
5514:
5511:
5509:
5506:
5504:
5501:
5499:
5496:
5494:
5491:
5489:
5486:
5484:
5481:
5479:
5476:
5474:
5471:
5469:
5466:
5464:
5461:
5459:
5456:
5454:
5451:
5449:
5446:
5444:
5441:
5439:
5436:
5434:
5431:
5429:
5426:
5424:
5421:
5419:
5416:
5414:
5411:
5409:
5406:
5404:
5401:
5399:
5396:
5394:
5391:
5389:
5386:
5384:
5381:
5379:
5376:
5374:
5371:
5369:
5366:
5364:
5361:
5359:
5356:
5354:
5351:
5349:
5346:
5344:
5341:
5339:
5336:
5334:
5331:
5329:
5326:
5325:
5323:
5320:
5316:
5312:
5311:
5307:
5306:
5296:
5293:
5292:
5290:
5287:
5283:
5279:
5278:
5274:
5273:
5268:
5263:
5262:
5250:
5245:
5243:
5238:
5236:
5231:
5230:
5228:
5227:
5222:
5219:
5217:
5214:
5212:
5209:
5207:
5204:
5202:
5199:
5197:
5194:
5192:
5189:
5188:
5187:
5186:
5183:
5180:
5179:
5174:
5169:
5168:
5156:
5151:
5149:
5144:
5142:
5137:
5136:
5134:
5133:
5124:
5121:
5119:
5116:
5114:
5111:
5109:
5106:
5104:
5101:
5099:
5096:
5094:
5091:
5089:
5086:
5084:
5081:
5079:
5076:
5074:
5071:
5069:
5066:
5064:
5061:
5059:
5056:
5054:
5051:
5049:
5046:
5044:
5041:
5039:
5036:
5034:
5031:
5029:
5026:
5024:
5021:
5019:
5016:
5014:
5011:
5009:
5006:
5004:
5001:
4999:
4996:
4994:
4991:
4989:
4986:
4984:
4981:
4979:
4976:
4974:
4971:
4969:
4966:
4964:
4961:
4959:
4956:
4954:
4951:
4949:
4946:
4944:
4941:
4939:
4936:
4935:
4933:
4930:
4926:
4922:
4921:
4917:
4916:
4906:
4903:
4901:
4898:
4896:
4893:
4891:
4888:
4886:
4883:
4881:
4878:
4876:
4873:
4871:
4868:
4866:
4863:
4861:
4858:
4856:
4853:
4851:
4848:
4846:
4843:
4841:
4838:
4836:
4833:
4831:
4828:
4826:
4823:
4821:
4818:
4816:
4813:
4812:
4810:
4807:
4803:
4799:
4798:
4794:
4793:
4783:
4780:
4778:
4775:
4773:
4770:
4768:
4765:
4763:
4760:
4758:
4755:
4754:
4752:
4749:
4745:
4741:
4740:
4736:
4735:
4725:
4722:
4721:
4719:
4714:
4711:
4710:
4701:
4698:
4696:
4693:
4691:
4688:
4686:
4683:
4682:
4680:
4677:
4673:
4669:
4668:
4667:Orange County
4664:
4663:
4658:
4657:Orange County
4653:
4652:
4640:
4635:
4633:
4628:
4626:
4621:
4620:
4618:
4617:
4608:
4605:
4603:
4600:
4598:
4595:
4593:
4590:
4588:
4585:
4583:
4580:
4578:
4575:
4573:
4570:
4569:
4567:
4564:
4560:
4556:
4555:
4551:
4550:
4540:
4537:
4535:
4532:
4530:
4527:
4525:
4522:
4520:
4517:
4515:
4512:
4510:
4507:
4505:
4502:
4500:
4497:
4495:
4492:
4491:
4489:
4484:
4481:
4480:
4469:
4466:
4465:
4463:
4459:
4456:
4455:
4453:
4452:
4450:
4445:
4442:
4441:
4432:
4429:
4428:
4426:
4423:
4422:City attorney
4419:
4416:
4415:
4406:
4403:
4401:
4398:
4396:
4393:
4391:
4388:
4386:
4383:
4381:
4378:
4376:
4373:
4371:
4368:
4366:
4363:
4361:
4358:
4356:
4353:
4351:
4348:
4346:
4343:
4341:
4338:
4336:
4333:
4331:
4328:
4326:
4323:
4321:
4318:
4316:
4313:
4311:
4308:
4306:
4303:
4301:
4298:
4296:
4293:
4291:
4288:
4286:
4283:
4281:
4278:
4276:
4273:
4271:
4268:
4266:
4263:
4261:
4258:
4256:
4253:
4251:
4248:
4246:
4243:
4241:
4238:
4236:
4233:
4231:
4228:
4226:
4223:
4221:
4218:
4216:
4213:
4211:
4208:
4206:
4203:
4202:
4200:
4197:
4193:
4189:
4188:
4184:
4183:
4173:
4170:
4168:
4165:
4163:
4160:
4159:
4157:
4152:
4149:
4148:
4137:
4134:
4133:
4131:
4127:
4124:
4122:
4119:
4118:
4116:
4112:
4109:
4108:
4106:
4102:
4099:
4098:
4096:
4095:
4093:
4088:
4085:
4084:
4075:
4072:
4070:
4067:
4065:
4062:
4060:
4057:
4055:
4052:
4050:
4047:
4045:
4042:
4040:
4037:
4035:
4032:
4030:
4027:
4025:
4022:
4020:
4017:
4016:
4014:
4011:
4007:
4003:
4002:
3998:
3997:
3992:
3987:
3986:
3974:
3969:
3967:
3962:
3960:
3955:
3954:
3952:
3951:
3948:
3945:
3944:
3933:
3930:
3928:
3925:
3923:
3920:
3918:
3915:
3913:
3910:
3908:
3905:
3903:
3900:
3898:
3895:
3893:
3890:
3888:
3885:
3883:
3880:
3879:
3877:
3873:
3870:
3868:
3865:
3863:
3860:
3858:
3855:
3853:
3850:
3848:
3845:
3843:
3840:
3839:
3837:
3833:
3830:
3828:
3825:
3823:
3820:
3818:
3815:
3813:
3810:
3808:
3805:
3803:
3800:
3798:
3795:
3793:
3790:
3788:
3785:
3783:
3780:
3778:
3775:
3773:
3770:
3769:
3767:
3766:
3764:
3761:
3757:
3754:
3753:
3742:
3739:
3737:
3734:
3732:
3729:
3727:
3724:
3722:
3719:
3717:
3714:
3712:
3709:
3707:
3704:
3702:
3699:
3697:
3694:
3692:
3689:
3687:
3684:
3683:
3681:
3677:
3674:
3672:
3669:
3667:
3664:
3662:
3659:
3657:
3654:
3652:
3649:
3647:
3644:
3642:
3639:
3637:
3634:
3632:
3629:
3627:
3624:
3622:
3619:
3617:
3614:
3612:
3609:
3607:
3604:
3602:
3599:
3597:
3594:
3592:
3589:
3588:
3586:
3582:
3579:
3577:
3574:
3572:
3569:
3567:
3564:
3562:
3559:
3557:
3554:
3552:
3549:
3547:
3544:
3543:
3541:
3537:
3534:
3532:
3529:
3527:
3524:
3522:
3519:
3517:
3514:
3512:
3509:
3507:
3504:
3503:
3501:
3497:
3494:
3492:
3489:
3487:
3484:
3482:
3479:
3477:
3474:
3472:
3469:
3467:
3464:
3462:
3459:
3457:
3454:
3452:
3449:
3447:
3444:
3442:
3439:
3437:
3434:
3432:
3429:
3428:
3426:
3425:
3423:
3420:
3416:
3413:
3412:
3401:
3398:
3396:
3393:
3391:
3388:
3386:
3383:
3381:
3378:
3376:
3373:
3372:
3370:
3366:
3363:
3361:
3358:
3356:
3353:
3351:
3348:
3346:
3343:
3341:
3338:
3336:
3333:
3331:
3328:
3326:
3323:
3321:
3318:
3316:
3313:
3311:
3308:
3306:
3303:
3301:
3298:
3296:
3293:
3291:
3288:
3286:
3283:
3282:
3280:
3276:
3273:
3271:
3268:
3266:
3263:
3261:
3258:
3256:
3253:
3251:
3248:
3246:
3243:
3242:
3240:
3236:
3233:
3231:
3228:
3226:
3223:
3221:
3218:
3216:
3213:
3211:
3208:
3206:
3203:
3201:
3198:
3197:
3195:
3191:
3188:
3186:
3183:
3181:
3178:
3176:
3173:
3171:
3168:
3166:
3163:
3161:
3158:
3156:
3153:
3151:
3148:
3146:
3143:
3141:
3138:
3136:
3133:
3131:
3128:
3126:
3123:
3121:
3118:
3116:
3113:
3112:
3110:
3106:
3103:
3101:
3098:
3097:
3095:
3091:
3088:
3086:
3083:
3081:
3078:
3076:
3073:
3072:
3070:
3069:
3067:
3064:
3060:
3057:
3056:
3045:
3042:
3040:
3037:
3035:
3032:
3031:
3029:
3025:
3022:
3020:
3017:
3015:
3012:
3010:
3007:
3006:
3004:
3000:
2997:
2996:
2994:
2993:
2991:
2988:
2984:
2981:
2980:
2969:
2966:
2964:
2961:
2960:
2958:
2954:
2951:
2949:
2946:
2945:
2943:
2939:
2936:
2935:
2933:
2932:
2930:
2927:
2923:
2920:
2919:
2908:
2905:
2903:
2900:
2898:
2895:
2894:
2892:
2891:
2889:
2886:
2882:
2879:
2878:
2867:
2864:
2863:
2861:
2860:
2858:
2853:
2850:
2849:
2838:
2835:
2833:
2830:
2828:
2825:
2824:
2822:
2821:
2819:
2814:
2811:
2810:
2805:
2800:
2799:
2787:
2782:
2780:
2775:
2773:
2768:
2767:
2765:
2764:
2755:
2754:
2750:
2748:
2745:
2743:
2740:
2738:
2735:
2733:
2730:
2728:
2725:
2721:
2718:
2716:
2713:
2712:
2710:
2706:
2703:
2701:
2698:
2697:
2695:
2693:
2690:
2686:
2683:
2681:
2678:
2676:
2673:
2672:
2670:
2668:
2665:
2663:
2660:
2658:
2655:
2653:
2650:
2648:
2645:
2643:
2640:
2638:
2635:
2633:
2630:
2628:
2625:
2624:
2622:
2619:
2615:
2612:
2611:
2601:
2598:
2596:
2593:
2591:
2588:
2586:
2583:
2582:
2580:
2577:
2573:
2569:
2568:
2564:
2563:
2553:
2550:
2548:
2547:
2543:
2540:
2536:
2533:
2530:
2526:
2524:
2521:
2519:
2516:
2514:
2511:
2509:
2506:
2504:
2501:
2499:
2496:
2494:
2491:
2489:
2486:
2484:
2481:
2479:
2476:
2474:
2471:
2469:
2466:
2464:
2461:
2459:
2456:
2454:
2451:
2450:
2448:
2445:
2441:
2438:
2437:
2428:
2425:
2423:
2422:
2418:
2416:
2413:
2411:
2408:
2406:
2403:
2401:
2398:
2396:
2393:
2391:
2388:
2386:
2383:
2381:
2378:
2376:
2373:
2371:
2368:
2366:
2363:
2361:
2358:
2356:
2353:
2351:
2348:
2346:
2343:
2341:
2338:
2336:
2333:
2331:
2328:
2327:
2325:
2322:
2318:
2314:
2313:
2309:
2308:
2298:
2295:
2293:
2290:
2289:
2287:
2284:
2280:
2277:
2276:
2267:
2264:
2262:
2259:
2257:
2254:
2252:
2249:
2247:
2244:
2242:
2239:
2237:
2234:
2232:
2229:
2228:
2226:
2223:
2219:
2216:
2215:
2206:
2203:
2201:
2198:
2196:
2193:
2191:
2188:
2186:
2183:
2181:
2178:
2176:
2173:
2171:
2168:
2167:
2165:
2162:
2158:
2155:
2154:
2145:
2142:
2140:
2137:
2135:
2132:
2130:
2127:
2125:
2122:
2120:
2117:
2115:
2112:
2110:
2107:
2106:
2104:
2101:
2097:
2094:
2093:
2084:
2081:
2079:
2076:
2074:
2071:
2069:
2066:
2064:
2061:
2059:
2056:
2054:
2051:
2049:
2046:
2045:
2043:
2040:
2036:
2033:
2032:
2023:
2020:
2018:
2015:
2013:
2010:
2008:
2005:
2003:
2000:
1998:
1995:
1993:
1990:
1988:
1985:
1983:
1980:
1978:
1975:
1973:
1970:
1968:
1965:
1963:
1960:
1958:
1955:
1954:
1952:
1949:
1945:
1942:
1941:
1932:
1929:
1927:
1924:
1922:
1919:
1917:
1914:
1912:
1909:
1907:
1904:
1902:
1899:
1897:
1894:
1892:
1889:
1887:
1884:
1882:
1879:
1877:
1874:
1872:
1869:
1867:
1864:
1863:
1861:
1858:
1854:
1851:
1850:
1841:
1838:
1836:
1833:
1831:
1828:
1826:
1823:
1821:
1818:
1816:
1813:
1811:
1808:
1806:
1803:
1801:
1798:
1796:
1793:
1791:
1788:
1786:
1783:
1781:
1778:
1776:
1773:
1771:
1768:
1766:
1763:
1761:
1758:
1756:
1753:
1751:
1748:
1746:
1743:
1742:
1740:
1737:
1733:
1730:
1729:
1720:
1719:
1715:
1713:
1710:
1708:
1707:2021 (recall)
1705:
1703:
1700:
1698:
1695:
1693:
1690:
1688:
1685:
1683:
1682:2003 (recall)
1680:
1678:
1675:
1673:
1670:
1668:
1665:
1663:
1660:
1658:
1655:
1653:
1650:
1648:
1645:
1643:
1640:
1638:
1635:
1633:
1630:
1628:
1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1464:
1462:
1459:
1455:
1451:
1450:
1446:
1445:
1440:
1435:
1434:
1422:
1417:
1415:
1410:
1408:
1403:
1402:
1400:
1399:
1388:
1387:
1383:
1381:
1380:
1376:
1374:
1373:
1369:
1367:
1366:
1362:
1360:
1359:
1355:
1354:
1353:
1352:
1348:
1344:
1341:
1340:
1339:
1336:
1332:
1329:
1328:
1327:
1324:
1322:
1319:
1315:
1312:
1311:
1309:
1307:
1304:
1302:
1299:
1297:
1294:
1290:
1287:
1286:
1284:
1282:
1279:
1275:
1272:
1270:
1267:
1266:
1264:
1260:
1257:
1256:
1255:
1252:
1248:
1245:
1244:
1242:
1238:
1235:
1234:
1233:
1230:
1226:
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19:
11381:
11377:
11365:
11354:
11324:
11299:
11295:
11284:
11260:
11256:
11230:
11210:. Retrieved
11206:
11197:
11186:
11177:
11166:. Retrieved
11162:
11152:
11140:. Retrieved
11136:
11127:
11118:
11109:
11098:. Retrieved
11094:the original
11084:
11073:. Retrieved
11069:
11060:
11049:. Retrieved
11047:. 2019-10-20
11044:
11035:
11021:
11010:. Retrieved
11008:. 2018-07-05
11005:
10996:
10987:
10977:
10968:
10959:
10950:
10940:
10929:. Retrieved
10925:
10915:
10906:
10902:
10889:
10875:
10866:
10860:
10851:
10847:
10834:
10825:
10816:
10799:
10790:
10781:
10772:
10763:
10754:
10745:
10734:. Retrieved
10730:
10721:
10710:. Retrieved
10706:
10694:
10683:. Retrieved
10679:
10670:
10659:. Retrieved
10657:. 2011-01-04
10654:
10645:
10635:, retrieved
10625:
10619:
10608:. Retrieved
10604:
10594:
10583:. Retrieved
10579:
10570:
10559:. Retrieved
10524:. Retrieved
10520:
10511:
10500:. Retrieved
10498:. 2016-03-01
10495:
10483:
10472:. Retrieved
10468:
10459:
10450:
10441:
10432:
10423:
10412:. Retrieved
10408:
10398:
10387:. Retrieved
10383:
10373:
10362:. Retrieved
10359:www.ppic.org
10358:
10335:. Retrieved
10331:
10307:. Retrieved
10295:
10250:
10246:
10240:
10229:. Retrieved
10225:the original
10218:
10209:
10198:. Retrieved
10162:. Retrieved
10158:
10149:
10137:. Retrieved
10130:the original
10111:
10104:
10093:. Retrieved
10091:. 2011-04-20
10086:
10077:
10035:
10024:, retrieved
10022:(4): 832β833
10019:
10015:
10005:
9991:
9982:
9976:
9962:
9953:
9943:
9932:the original
9927:
9915:
9904:. Retrieved
9893:
9883:
9874:
9865:
9854:. Retrieved
9850:the original
9840:
9830:, retrieved
9825:
9818:
9807:. Retrieved
9794:
9782:. Retrieved
9777:
9742:
9732:
9705:
9699:
9690:
9681:
9672:
9662:
9651:. Retrieved
9647:the original
9637:
9626:. Retrieved
9622:the original
9617:
9608:
9597:. Retrieved
9572:
9561:. Retrieved
9557:the original
9547:
9536:. Retrieved
9532:
9520:
9509:. Retrieved
9504:
9495:
9484:. Retrieved
9480:
9471:
9460:. Retrieved
9456:
9447:
9436:. Retrieved
9432:the original
9422:
9411:. Retrieved
9407:the original
9402:
9393:
9385:the original
9357:. Retrieved
9353:
9343:
9332:. Retrieved
9321:
9311:
9302:
9296:. Retrieved
9285:
9265:the original
9260:
9251:
9242:
9236:. Retrieved
9232:
9223:
9212:. Retrieved
9203:
9192:. Retrieved
9185:the original
9172:
9160:. Retrieved
9156:
9146:
9134:. Retrieved
9127:the original
9114:
9102:. Retrieved
9092:
9071:
9063:
9054:
9045:
9040:(At p. 117.)
9025:
9015:
9010:(At p. 116.)
8995:
8961:
8955:
8935:
8928:
8909:
8903:
8883:
8873:
8850:. Retrieved
8830:
8826:
8802:. Retrieved
8798:
8789:
8772:
8768:
8744:
8739:
8721:
8714:
8695:. Retrieved
8649:. Retrieved
8644:
8621:. Retrieved
8617:the original
8607:
8595:. Retrieved
8591:
8569:
8560:
8551:
8542:
8527:
8523:
8519:
8515:
8511:
8509:
8458:
8449:
8447:
8433:
8429:
8414:
8385:
8356:
8348:
8341:
8332:
8322:
8318:
8312:
8304:
8303:
8291:
8271:
8269:
8243:
8229:
8221:
8206:charter city
8203:
8199:
8189:approved by
8184:
8165:
8152:
8137:
8119:
8115:
8107:
8076:
8069:
8066:Gavin Newsom
8064:
8048:
8041:
8033:
8029:
8021:
8005:
7995:
7983:
7975:
7971:
7962:
7959:Constitution
7943:
7920:
7908:
7905:
7885:
7868:
7856:
7850:
7837:parcel taxes
7833:
7819:
7813:
7802:
7790:
7781:rent control
7777:
7773:
7764:
7760:
7756:
7744:
7732:
7719:
7710:rent control
7707:
7700:
7685:, ITEP says
7671:
7658:
7649:
7631:
7623:
7616:
7612:
7584:
7579:
7574:
7545:
7540:
7482:
7478:
7451:
7427:
7413:
7397:
7384:
7375:
7358:conservatism
7354:
7346:
7344:
7334:
7330:
7325:
7323:
7316:
7310:
7301:
7294:
7291:
7283:
7265:
7263:
7254:
7246:
7237:
7222:
7200:
7185:
7181:
7173:
7153:
7132:
7128:
7127:
6972:Property tax
6714:
6713:
6704:
6669:
6668:
6659:
6609:
6608:
6599:
6549:
6548:
6539:
6489:
6488:
6479:
6439:
6438:
6429:
5641:City council
5563:2013β14 (sp)
5308:
5275:
4918:
4795:
4737:
4665:
4552:
4185:
3999:
2906:
2751:
2565:
2544:
2419:
2310:
1716:
1447:
1384:
1377:
1370:
1363:
1356:
1349:
766:
759:
752:
11362:Jack Citrin
11263:: 153β178.
11207:Ballotpedia
11142:18 November
10731:Ballotpedia
10680:Ballotpedia
10253:(2): 1β28.
10164:17 November
10139:17 November
9784:17 November
9162:December 9,
9136:December 9,
8651:October 21,
8371:Legislature
8086:Legislature
8082:Jerry Brown
7989:and by the
7928:impact fees
7923:sales taxes
7892:Los Angeles
7810:Jerry Brown
7666:progressive
7594:10,130,000
7575:Total votes
7315:rulings in
7152:in 1992 in
6892:Payroll tax
6431:Bakersfield
4187:Los Angeles
2312:Legislature
409:U.S. Senate
11470:Categories
11212:2024-07-10
11168:2018-09-07
11100:2018-11-07
11075:2019-12-20
11070:lao.ca.gov
11051:2019-12-20
11012:2019-12-20
10988:The Nation
10931:2019-12-23
10736:2019-12-20
10712:2019-12-23
10685:2019-12-20
10661:2019-12-20
10637:2019-12-20
10610:2019-12-20
10585:2019-12-20
10561:2018-10-24
10526:2019-12-20
10502:2019-12-23
10474:2019-12-23
10414:2019-12-23
10389:2019-12-23
10364:2016-11-17
10337:2016-11-16
10309:2019-02-12
10231:2017-08-25
10200:2019-02-12
10095:2018-05-13
9906:2018-11-26
9856:2023-11-16
9832:2019-10-01
9809:2016-02-26
9653:2016-02-26
9628:2019-11-26
9599:2018-12-09
9563:2016-02-26
9538:2019-12-22
9511:2021-07-05
9486:2019-10-01
9462:2019-10-01
9438:2019-12-23
9413:2019-10-01
9359:2019-11-26
9334:2019-07-17
9298:2019-07-18
9238:2020-12-28
9233:lao.ca.gov
9214:2020-02-23
9194:2015-02-06
9104:August 21,
8898:(At p. 4.)
8852:2020-03-10
8804:2023-11-16
8697:2018-12-07
8623:2007-06-24
8535:References
8493:Mello-Roos
8450:split roll
8401:Don Perata
8397:Democratic
8393:Republican
8191:California
8093:Amendments
8062:sit-ups."
8044:third rail
8038:Third rail
8018:Popularity
7842:Mello-Roos
7805:split roll
7687:regressive
7555:2,326,167
7462:initiative
7424:Corruption
7196:third rail
7141:initiative
6947:Resistance
6887:Income tax
6872:Excise tax
6867:Estate tax
5173:Sacramento
4920:Costa Mesa
4554:Long Beach
2100:Controller
11398:148178213
11316:216440131
11277:155129127
10909:(2): 511.
10854:(2): 511.
10026:August 8,
9895:SF Weekly
9354:WalletHub
8847:216440131
8597:April 28,
8570:Governing
8361:, former
8077:In 2011,
7855:ruled in
7846:Sales tax
7639:WalletHub
7580:6,843,001
7541:4,280,689
7457:Paul Gann
7430:assessors
7411:system.
7228:counties.
6977:Sales tax
6601:Riverside
6126:Elections
5973:2022 (sp)
5927:2018 (sp)
5548:2005 (sp)
5518:1986 (sp)
5508:1983 (sp)
5310:San Diego
4929:Municipal
4534:2023 (sp)
4519:2019 (sp)
4486:Elections
4235:1909 (sp)
4154:Elections
3947:Full list
3760:2020β2029
3419:2010β2019
3305:98 and 99
3063:2000β2009
2987:1990β1999
2926:1980β1989
2885:1970β1979
2855:1960β1969
2816:1910β1919
2567:Judiciary
2039:Treasurer
1449:Executive
10631:archived
10555:Archived
10496:Edsource
10300:Archived
10267:42725329
10194:Archived
9900:Archived
9741:(1995).
9724:51768772
9590:Archived
9328:Archived
9292:Archived
9261:hjta.org
8688:Archived
8516:Serrano:
8471:See also
7566:236,145
7474:petition
7362:New Deal
7231:β
7207:downsize
7044:Flat tax
6877:Gift tax
6819:a series
6706:Stockton
6294:San Jose
2444:Assembly
1458:Governor
11364:, ed.,
11223:Sources
8733:. 1978.
8282:claim.
8049:In the
7957:to the
7953:of the
7861:that a
7604:Effects
7521:Choice
7504:Outcome
7440:Measure
7335:Serrano
7331:Serrano
7326:Serrano
7280:Origins
7256:rates.
7213:Purpose
7064:USA Tax
7039:FairTax
6987:Use tax
6942:Evasion
6937:Protest
6917:History
6541:Oakland
5710:Special
4739:Anaheim
2552:Special
2539:17th sp
2529:79th sp
2427:Special
1365:20th sp
1343:22nd sp
1331:25th sp
1314:34th sp
1289:36th sp
1274:32nd sp
1269:10th sp
1259:12th sp
1247:36th sp
1237:50th sp
1225:48th sp
1200:32nd sp
761:2024 sp
748:2022 sp
693:1992 sp
623:1954 sp
608:1946 sp
523:1900 sp
513:1895 sp
503:1891 sp
488:1886 sp
468:1873 sp
448:1860 sp
438:1857 sp
428:1852 sp
11396:
11339:
11314:
11275:
11237:
10951:SFGATE
10265:
10122:
9749:
9722:
9712:
9080:
9032:
9002:
8968:
8943:
8916:
8890:
8845:
8748:,
8518:
8514:
8485:, the
8315:(1992)
8294:(1978)
7597:67.5%
7585:100.00
7524:Votes
7390:, and
6481:Fresno
4797:Irvine
2527:2021 (
2321:Senate
1220:5th sp
1155:5th sp
11429:Other
11394:S2CID
11312:S2CID
11273:S2CID
10899:(PDF)
10844:(PDF)
10808:(PDF)
10703:(PDF)
10492:(PDF)
10469:Ed100
10303:(PDF)
10292:(PDF)
10263:S2CID
10133:(PDF)
10116:(PDF)
10069:(PDF)
9935:(PDF)
9924:(PDF)
9774:(PDF)
9593:(PDF)
9582:(PDF)
9529:(PDF)
9188:(PDF)
9181:(PDF)
9130:(PDF)
9123:(PDF)
8843:S2CID
8691:(PDF)
8680:(PDF)
8506:Notes
7961:) in
7558:34.0
7160:
7024:9β9β9
6932:Court
6303:Mayor
6238:2022
6218:2012
6198:2010
6173:2008
6153:2006
6133:2004
5773:Mayor
5319:Mayor
5182:Mayor
4806:Mayor
4748:Mayor
4563:Mayor
4464:2017
4454:1986
4196:Mayor
4132:2016
4117:2012
4107:2008
4097:1980
3878:2024
3838:2022
3768:2020
3682:2018
3587:2016
3542:2014
3502:2012
3427:2010
3371:2009
3281:2008
3241:2006
3196:2005
3111:2004
3096:2003
3071:2000
3030:1998
3005:1996
2995:1994
2959:1988
2944:1986
2934:1982
2893:1978
2862:1964
2823:1911
2711:2012
2696:2010
2671:2008
1310:2017
1285:2011
1265:2009
1243:2007
1216:2005
1196:2001
1151:1987
11337:ISBN
11235:ISBN
11144:2018
10166:2016
10141:2016
10120:ISBN
10028:2020
9786:2016
9747:ISBN
9720:OCLC
9710:ISBN
9533:ITEP
9481:ITEP
9164:2009
9138:2009
9106:2012
9078:ISBN
9030:ISBN
9000:ISBN
8966:ISBN
8941:ISBN
8914:ISBN
8888:ISBN
8653:2014
8599:2010
8419:and
8386:The
8257:and
7946:RAND
7890:and
7569:3.4
7546:62.6
7537:Yes
7455:and
7162:U.S.
6741:2024
6736:2020
6731:2016
6726:2012
6721:2008
6696:2022
6691:2018
6686:2014
6681:2009
6676:2005
6651:2024
6646:2020
6641:2016
6636:2012
6631:2009
6626:2005
6621:2001
6616:1997
6591:2022
6586:2018
6581:2014
6576:2010
6571:2006
6566:2002
6561:1998
6556:1994
6531:2024
6526:2020
6521:2016
6516:2012
6511:2008
6506:2004
6501:2000
6496:1996
6471:2024
6466:2020
6461:2016
6456:2012
6451:2008
6446:2004
6377:2024
6372:2022
6367:2018
6362:2014
6357:2010
6352:2006
6347:2002
6342:1998
6337:1994
6332:1990
6327:1986
6322:1982
6317:1978
6312:1974
6234:2013
6214:2011
6194:2009
6169:2007
6149:2005
6105:2018
6079:2024
6074:2022
6069:2020
6064:2018
6059:2016
6054:2014
6049:2012
6044:2010
6039:2008
6034:2006
6029:2004
6024:2002
6019:2000
6014:1998
6009:1996
6004:1977
5978:2024
5963:2019
5937:2024
5932:2019
5922:2015
5917:2011
5912:2007
5907:2003
5902:1999
5897:1995
5892:1991
5887:1987
5882:1983
5872:1979
5867:1975
5862:1971
5857:1967
5852:1963
5847:1959
5842:1955
5837:1951
5832:1947
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