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The Environment Prior to Proposition 13

Prior to Proposition 13, the property tax rate throughout California averaged a little less than 3% of market value. Additionally, there were no limits on increases for the tax rate or on individual ad valorem charges. (“Ad valorem” refers to taxes based on the assessed value of property. ) Some properties were reassessed 50% to 100% in just one year and their owners’ property tax bills increased accordingly.

Proposition 13 Tax Reform

Under Proposition 13 tax reform, property tax value was rolled back and frozen at the 1976 assessed value level. Property tax increases on any given property were limited to no more than 2% per year as long as the property was not sold. Once sold, the property was reassessed at 1% of the sale price, and the 2% yearly cap became applicable to future years. This allowed property owners to finally be able to estimate the amount of future property taxes, and determine the maximum amount taxes could increase as long as he or she owned the property.



Exactly. I don't think you can talk about rent control in California without acknowledging property tax control. In the long term, this reduces landlords' expenses, which is a savings they ought to be able to pass on to their renters.


If they had renters, they could pass those savings on. The article discusses how landlords are keeping units empty because it has become too risky/expensive to rent them.

When the law has become so restrictive that people would rather not engage in commerce at all, then it is broken. This isn't helping anybody.




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