Proposition 13, California, 1978
Howard Jarvis, a conservative Republican lobbyist, spearheaded a taxpayer revolt in California for lower, fixed property taxes. He devised Proposition 13 and gained sufficient signatures to place it on the ballot as a referendum initiative. In 1978 California voters adopted the measure by an overwhelming majority and set off a national movement for property tax relief.
Section 1.
(a) The maximum amount of any ad valorem [according to value] tax 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 counties. . . .
Section 2.
. . . (b) The fair market value base may reflect from year to year the inflationary rate not to exceed two percent (2%) for any given year or reduction as shown in the consumer price index or comparable data for the area under taxing jurisdiction.
Section 3.
From and after the effective date of this article, any changes in State taxes enacted for the purpose of increasing revenues collected pursuant thereto whether by increased rates or changes in methods of computation must be imposed by an Act passed by not less than two-thirds of all members elected to each of the two houses of the Legislature, except that no new ad valorem taxes on real property, or sales or transaction taxes on the sales of real property may be imposed.
Section 4.
Cities, Counties and special districts, by a two-thirds vote of the qualified electors of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district.
Source: Howard Jarvis Taxpayers Association, “The Original Proposition 13,” accessed December 4, 2015, http:/
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