Proposition Summary

TAXATION. FAMILY TRANSFERS. LEGISLATIVE CONSTITUTIONAL AMENDMENT. State Constitution Article XIII A. enacted as Proposition 13 in 1978, with certain exceptions, places a limitation on real property taxes equal to 1 percent of its full cash value listed on the 1975-1976 tax bill. Property may be reassessed on "purchase" or other "change of ownership." This measure amends Article XIII A to provide the terms "purchase" and "change of ownership" do not include the purchase or transfer of (1) real property between spouses and (2) the principal residence and the first $1,000,000 of other real property between parents and children. Summary of Legislative Analyst's estimate of state and local fiscal impact: Measure would reduce local property tax revenues. Cities, counties, and special districts would lose an estimated $17 million in 1987-88, $37 million in 1988-89, and increasing amounts in future years. Remaining losses would be to school and community college districts. Increased state aid from the State General Fund would offset these losses, resulting in an estimated loss to the General Fund of $11 million in 1987-88, $23 million in 1988-89, and increasing amounts in future years.

Proposition Number

58

Year

1986

Document Type

Proposition

Pass/Fail

Pass

Legislative Vote Results

Assembly - Ayes, 74; Noes, 0 -- Senate - Ayes, 34; Noes, 0

Popular Vote Results

Y: 5109645; A: 75.7; N: 1638812; B: 24.3

Election Type

General Election

Proposition Type

Assembly Constitutional Amendment

Relevant Case

Empire Properties v. County of Los Angeles: 44 Cal. App. 4th 781: 52 Cal. Rptr. 2d 69, 1996; Penner v. County of Santa Barbara: 37 Cal. App. 4th 1672: 44 Cal. Rptr. 2d 606, 1995; Sea World, Inc. v. County of San Diego: 27 Cal. App. 4th 1390: 33 Cal. Rptr. 2d 194, 1994; Larson v. Duca: 213 Cal. App. 3d 324: 261 Cal. Rptr. 559, 1989

Code Sections Affected

Amended Cal. Const. art. XIIIA, section 2

For Author

Thomas M. Hannigan, Member of the Assembly, 4th District; Leo T. McCarthy, Lieutenant Governor; Lucy Killea, Member of the Assembly, 78th District

Against Author

Gary B. Wesley, Attorney at Law

Rebuttal Author

Gary B. Wesley, Attorney at Law

Rebuttal Against Author

Thomas M. Hannigan, Member of the Assembly, 4th District

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