Proposition Summary

TAXATION. REAL PROPERTY VALUATION. CHANGE IN OWNERSHIP. LEGISLATIVE CONSTITUTIONAL AMENDMENT. Under existing provisions, real property is reappraised for ad valorem tax purposes when a "change in ownership" occurs. This measure provides that "change in ownership" does not include the acquisition of real property as a replacement for comparable property if the person acquiring the real property has been displaced from the property replaced by eminent domain proceedings, by acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation. Applies to property acquired after March 1, 1975, for assessments made after date this measure takes effect. Summary of Legislative Analyst's estimate of net state and local government fiscal impact: Unknown, but probably significant, loss of property tax revenues, and minor to moderate administrative cost increases to local governments. Under existing law, loss of revenue to local school and community college districts would be offset by increased state aid, which would increase state costs. State income tax revenues would increase a minor amount due to lower property tax deductions.

Proposition Number

3

Year

1982

Document Type

Proposition

Pass/Fail

Pass

Legislative Vote Results

Assembly - Ayes, 70; Noes, 0 -- Senate - Ayes, 28; Noes, 0

Popular Vote Results

Y: 2779226; A: 56.5; N: 2140207; B: 43.5

Election Type

Primary

Proposition Type

Assembly Constitutional Amendment

Relevant Case

Wilson v. Superior Ct. of Los Angeles County: 134 Cal. App. 3d 173, 1982

Code Sections Affected

Added Cal. Const. art. XIIIA, section 2

For Author

Robert Campbell, Member of the Assembly, 11th District; Kirk West, Executive Vice President California Taxpayers' Association; Ed Davis, State Senator, 19th District

Against Author

Timothy D. Weinland, Attorney at Law

Rebuttal Author

Timothy D. Weinland, Attorney at Law

Rebuttal Against Author

Robert Campbell, Member of the Assembly, 11th District; Kirk West, Executive Vice President California Taxpayers' Association; Ed Davis, State Senator, 19th District

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