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Proposition 13

Passed by the voters in June, 1978, Proposition 13 substantially changed the taxation of real property in California. As a result of this Constitutional amendment:

  • The maximum amount of property tax cannot exceed 1% of the property's assessed value, plus any bonds or fees approved by the voters.
  • Real property can only be reappraised upon a change of ownership or new construction. Business personal property, including boats and airplanes, and certain restricted properties are subject to annual appraisal.
  • Except for these two instances, no increase in the assessed value of any real property can exceed 2% annually, regardless of the rate of inflation unless the Assessor has previously granted a temporary reduction due to market value decline.

For more information on the history of Proposition 13 and an overview of property tax assessment, see this brochure that is published by the State Board of Equalization:

http://www.boe.ca.gov/proptaxes/pdf/pub29.pdf  (PDF - 430kb)*