After Proposition 13--the Deluge?

Break, George F.
January 1979
Challenge (05775132);Jan/Feb79, Vol. 21 Issue 6, p54
The California voter tidal wave which made Proposition 13 the by word of the year could prove to be one of the most counterproductive anti-tax moves on record. A poorly written initiative, as even many proponents acknowledged, its purpose was to cut the Mighty Menace of the mushrooming property tax down to size. Ironically, the property tax it focused on was widely considered by experts to be probably the most fairly and scientifically administered one of its kind in the nation. Indeed, its very fairness was probably its downfall. Proposition 13 institutionalized some serious and potentially disastrous horizontal inequities by authorizing one assessment standard 1975 values for property bought before that date and quite different standards actual purchase prices for property changing hands in subsequent years.


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