Proposition 13 was an amendment to the California Constitution enacted in 1978 through an initiative process. It was declared constitutional by the U.S. Supreme Court in 1992. Prop. 13 limits the property tax to an annual increase of assessed value to an inflation factor not to exceed 2% per year. It also reduced property taxes at the time by assessing property values at their 1975 value. It prohibits reassessment except for changes in ownership. Prop. 13 was largely supported as a way not to price older Californians out of their homes through high taxes. In November 2020, there is a ballot proposition supported by LWVC calling for a “split roll”, whereby commercial property would not be protected in the same way.

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