Proposition Summary

TAX LIMITATION--INITIATIVE CONSTITUTIONAL AMENDMENT. Limits ad valorem taxes on real property to 1% of value except to pay indebtedness previously approved by voters. Establishes 1975-76 assessed valuation base for property tax purposes. Limits annual increases in value. Provides for reassessment after sale, transfer, or construction. Requires 2/3 vote of Legislature to enact any change in state taxes designed to increase revenues. Prohibits imposition by state of new ad valorem, sales, or transaction taxes on real property. Authorizes imposition of special taxes by local government (except on real property) by 2/3 vote of qualified electors. Financial impact: Commencing with fiscal year beginning July 1, 1978, would result in annual losses of local government property tax revenues (approximately $7 billion in 1978-79 fiscal year), reduction in annual state costs (approximately $600 million in 1978-79 fiscal year), and restriction on future ability of local governments to finance capital construction by sale of general obligation bonds.

Proposition Number

13

Year

1978

Document Type

Proposition

Pass/Fail

Pass

Popular Vote Results

Y: 4280689; A: 64.8; N: 2326167; B: 35.2

Election Type

Primary

Proposition Type

Initiative constitutional

Relevant Case

Nordlinger v. Hahn: 505 U.S. 1, 1992; Allegheny Pittsburgh Coal Co. v. County Comm'n of Webster County: 488 U.S. 336, 1989; Pacific Gas & Elec. Co. v. PUC of Cal.: 475 U.S. 1, 1986; Metromedia, Inc. v. City of San Diego: 453 U.S. 490, 1981; Ventura Group Ventures v. Ventura Port Dist.: 179 F.3d 840, 9th Cir. 1999; Memorial Rehabilitation Hosp. of Santa Barbara v. Secretary of HHS: 65 F.3d 134, 9th Cir. 1995; Belanger v. Madera Unified Sch. Dist.: 963 F.2d 248, 9th Cir. 1992; Commercial Builders of N. Cal. v. City of Sacramento: 941 F.2d 872, 9th Cir. 1991; Gibson v. Florida Bar: 906 F.2d 624, 11th Cir. 1990; S.S. Silberblatt Inc. v. United States: 888 F.2d 829, Fed. Cir. 1989; Alvin, Ltd. v. USPS: 816 F.2d 1562, Fed. Cir. 1987; Stones v. Los Angeles Community College Dist.: 796 F.2d 270, 9th Cir. 1986; Marvin F. Poer & Co. v. County of Alameda: 725 F.2d 1234, 9th Cir. 1984; Frakes v. Pierce: 700 F.2d 501, 9th Cir. 1983; Trailer Train Co. v. State Bd. of Equalization: 697 F.2d 860, 9th Cir. 1983; Waegemann v. Montgomery Ward & Co., 713 F.2d 452, 9th Cir. 1983; Beck Park Apartments v. United States HUD: 695 F.2d 366, 9th Cir. 1982; Wright Runstad Properties Ltd. Partnership v. United States: 40 Fed. Cl. 820, 1998; Hunter v. Regents of the Univ. of Cal.: 971 F. Supp. 1316, C.D. Cal. 1997; Moore v. Kamikawa: 940 F. Supp. 260, D. Haw. 1995; Atchison, Topeka & Santa Fe Ry. Co. v. State Bd. of Equalization of Cal., No. C-89-4030 DLJ: 1994 U.S. Dist. LEXIS 13177, N.D. Cal. 1994; R.H. Macy & Co. v. Lakewood Mall Shopping Ctr., 93 Civ. 4414 (SS): 1994 U.S. Dist. LEXIS 21364, S.D. N.Y. 1994; Borough of Berlin v. United States, Civil Action No. 93-1649 (JEI): 1993 U.S. Dist. LEXIS 6755, D. N.J. 1993; Berry v. Alameda Bd. of Supervisors: 753 F. Supp. 1508, N.D. Cal. 1990; United States v. City & County of San Francisco: 699 F. Supp. 762, N.D. Cal. 1988; Ross v. City of Berkeley, No. C-85-7321 MHP: 1987 U.S. LEXIS 5275, N.D. Cal. 1987; Ross v. City of Berkeley: 655 F. Supp. 820, N.D. Cal. 1987; Trailer Train Co. v. State Bd. of Equalization: 511 F. Supp. 553, N.D. Cal. 1981; Wright v. Mahan: 478 F. Supp. 468, E.D. Va. 1979; Patrick v. Marshall: 460 F. Supp. 23, N.D. Cal. 1978; Rutherford v. Pitchess: 457 F. Supp. 104, C.D. Cal. 1978; Estate of Miller v. Commissioner: 67 T.C.M (CCH) 1994, 1994; Marks v. Commissioner: 49 T.C.M. (CCH) 1222, 1985; Zadorkin v. Commissioner: 49 T.C.M. (CCH) 1022, 1985; In re Westside Print Works: 180 B.R. 557, B.A.P. 9th Cir. 1995; In re Scrap Disposal, Inc.: 38 B.R. 765, B.A.P. 9th Cir. 1984; County of Orange v. County of Orange: 179 B.R. 177, Bankr. C.D. Cal. 1995; In re Scrap Disposal, Inc.: 24 B.R. 178, Bankr. S.D. Cal. 1982; Bess v. Ulmer, No. 5167: 1999 Alas. LEXIS 107, 1999; Matanuska-Susitna Borough Sch. Dist. v. State: 931 P.2d 391, 1997; Santa Monica Beach, Ltd. v. Superior Ct. of Los Angeles County: 19 Cal. 4th 952, 1999; Rider v. City of San Diego: 18 Cal. 4th 1035, 1998; County of San Diego v. State: 15 Cal. 4th 68, 1997; Sinclair Paint Co. v. State Bd. of Equalization: 15 Call. 4th 866, 1997; City and County of San Francisco v. County of San Mateo: 10 cal. 4th 554, 1995; DeVita v. County of Napa: 9 Cal. 4th 763, 1995; Rossi v. Brown: 9 Cal. 4th 688, 1995; Santa Clara County Local Transp. Auth. v. Guardino: 11 Cal. 4th 220, 1995; Tobe v. City of Santa Ana: 9 Cal. 4th 1069, 1995; Gerken v. Fair Political Practices Comm'n: 6 Cal. 4th 707, 1993; Grupe Dev. Co. v. Superior Ct.: 4 Cal. 4th 911, 1993; Board of Supervisors v. Local Agency Formation Comm'n: 3 Cal. 4th 903, 1992; Butt v. State of Cal.: 4 Cal. 4th 668, 1992; Knox v. City of Oakland: 4 Cal. 4th 132, 1992; San Francisco Taxpayers Ass'n v. Board of Supervisors: 2 Cal. 4th 571, 1992; Southern Cal. Rapid Transit Dist. v. Bolen: 1 Cal. 4th 654, 1992; Wilson v. Eu: 1 Cal. 4th 707, 1992; County of Fresno v. State: 53 Cal. 3d 482, 1991; Kennedy Wholesale, Inc. v. State Bd. of Equalization: 53 Cal. 3d 245, 1991; Kinlaw v. State: 54 Cal. 3d 326, 1991; Legislature of Cal. v. Eu: 54 Cal. 3d 492, 1991; Pacific Southwest Realty Co. v. County of Los Angeles: 1 Cal. 4th 155, 1991; Rider v. County of San Diego: 1 Cal. 4th 1, 1991; City of Sacramento v. State: 50 Cal. 3d 51, 1990; Cumero v. Public Employment Relations Bd.: 49 Cal. 3d 575, 1989; Title Ins. & Trust Co. v. County of Riverside: 48 Cal. 3d 84, 1989; Marek v. Napa Community Redevelopment Agency: 46 Cal. 3d 1070, 1988; Building Indus. Ass'n of S. Cal. v. City of Camarillo: 41 Cal. 3d 810, 1986; Heckendorn v. City of San Marino: 42 Cal. 3d 481, 1986; Pennell v. City of San Jose: 42 Cal. 3d 365, 1986; Candid Enters. v. Grossmont Union High Sch. Dist.: 39 Cal. 3d 878, 1985; Hunington Park Redevelopment Agency v. Martin: 38 Cal. 3d 100, 1985; ITT World Communications, Inc. v. City and Couty of San Francisco: 37 Cal. 3d 859, 1985; Patton v. City of Alameda: 40 Cal. 3d 41, 1985; Hartzell v. Connell: 35 Cal. 3d 899, 1984; Atlantic Richfield Co. v. Workers' Compensation Appeals Bd.: 31 Cal. 3d 715, 1982; Brosnahan v. Brown: 32 Cal. 3d 236, 1982; Brosnahan v. Eu: 31 Cal. 3d 1, 1982; Carman v. Alvord: 31 Cal. 3d 318, 1982; City and County of San Francisco v. Farrell: 32 Cal. 3d 47, 1982; Los Angeles County Transp. Comm'n v. Richmond: 31 Cal. 3d 197, 1982; Klarfeld v. Berg: 29 Cal. 3d 893, 1981; Board of Supervisors of San Diego County v. Lonergan: 27 Cal. 3d 855, 1980; Jarvis v. Cory: 28 Cal. 3d 562, 1980; Olson v. Cory: 26 Cal. 3d 672, 1980; Pacific Gas & Elec. Co. v. State Bd. of Equalization: 27 Cal. 3d 277, 1980; Roy E. Hanson, Jr. Mfg. v. County of Los Angeles: 27 Cal. 3d 870, 1980; Fair Political Practices Comm'n v. Superior Ct. of Los Angeles County: 25 Cal. 3d 33, 1979; Sonoma County Org. of Pub. Employees: 23 Cal. 3d 296, 1979; Amador Valley Joint Union High Sch. Dist. v. State Bd. of Equalization: 22 Cal. 3d 208, 1978; Hoyem v. Manhattan Beach City Sch. Dist.: 22 Cal. 3d 508, 1978

Code Sections Affected

Added Cal. Const. art. XIIIA, sections 1,2,3,4,5,6

For Author

Howard Jarvis, Chairman, United Organizations of Taxpayers; Paul Gann, President, Peoples Advocate

Against Author

Houston I. Flournoy, Dean, Center for Public Affairs, University of Southern California; Former State Controller; Tom Bradley, Mayor, City of Los Angeles; Gary Sirbu, State Chairman, California Common Cause

Rebuttal Author

Houston I. Flournoy, Dean, Center for Public Affairs, University of Southern California; Former State Controller; Tom Bradley, Mayor, City of Los Angeles; Gary Sirbu, State Chairman, California Common Cause

Rebuttal Against Author

Howard Jarvis, Chairman, United Organizations of Taxpayers; Paul Gann, President, Peoples Advocate; John V. Briggs, State Senator, 35th District

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