Studies and Analyses
By all means, let’s educate the voters about Proposition 13 (LINK)
Howard Jarvis Taxpayers Association – August 2018
The benefits of Prop 13 for homeowners, renters, business owners, local government, schools and neighborhoods.
California’s Property Tax (PDF)
Legislative Analyst’s Office – March 2012
According to a report by the nonpartisan Legislative Analyst, “Property tax revenues increased throughout the recession while other major revenue sources declined significantly.”
An Analysis of Split Roll Property Tax Issues and Impacts (PDF)
Steven B. Frates, Michael A. Shires
Pepperdine University School of Public Policy – March 2012
A Pepperdine study showed that in 2008-09 when California property values faced the dramatic decline in the wake of the economic recession (industrial and commercial properties fell 6.5% in value), property taxes collected from these same properties actually rose 5%.
California Tax Facts: An Overview of the Golden State’s Tax Structure (PDF)
California Tax Foundation – 2015
Since passage of Prop. 13, business property taxes have increased at a higher rate than homeowner property taxes. Board of Equalization data shows that the average annual growth of property taxes for business property is 7.34% and for homeowners it is 5.82% from 1979-80 through 2013-14.
Countering the Attacks on Proposition 13 (PDF)
California Taxpayers Association – August 2015
This document sets the record straight and counters attacks from opponents who support a split-roll property tax.
A Split Roll Property Tax Primer (PDF)
California Taxpayers Association – July 2015
A split-roll property tax would cost taxpayers about $9 billion each year.
Proposition 13 Did Not Shift The Property Tax Burden (PDF)
California Taxpayers Association – 2014
Data from the State Board of Equalization, the agency that oversees California’s property tax system, shows that the burden on homeowners has not increased, and that the share of the overall property tax burden borne by homeowners actually has dropped slightly in relation to other taxpayers subject to Proposition 13.
Cal Tax 2013: Proposition 13 Revisited (PDF)
California Taxpayers Association – June 2013
For 35 years, Proposition 13 has done what it set out to do: it has brought predictability, stability and objectivity to California’s property tax structure.
35 Years Strong: The Importance of Proposition 13 for Every Californian (PDF)
Howard Jarvis Taxpayers Association.
A primer on Proposition 13.
The Other Property Tax: An Overview of Parcel Taxes In California (PDF)
California Taxpayers Association – March 2013
A 2013 policy brief on the impacts of parcel taxes.
Split Roll Property Tax – Policy Brief (PDF)
California Taxpayers Association – February 2013
A 2013 policy brief on the impacts of a split roll property tax.
What Proposition 13 Did (PDF)
California Taxpayers Association – January 2013
A 2013 policy brief of the history of Proposition 13.