By Jon Coupal at California Political Review

March 29, 2016

n its 38-year history, Proposition 13 has been under constant assault. The attacks have come from the Legislature, the media and especially the courts. After initially being upheld against a myriad of constitutional challenges, the California Supreme Court then began punching loopholes in the landmark tax reform measure.

Prop. 13 was intended, first and foremost, to limit out-of-control property tax increases that were forcing tens of thousands of Californians out of their homes. It did this by imposing a 1 percent cap on the base property tax known as the ad valorem tax and limiting subsequent increases to 2 percent annually. But Howard Jarvis and the voters were well aware how creative local governments could be in dreaming up new kinds of taxes to make up for the tax relief conferred on property owners by Prop. 13. For that reason, it also imposed a two-thirds vote requirement on other local taxes. Today, because of court rulings and other constitutional taxpayer protections — including Proposition 218, sponsored by the Howard Jarvis Taxpayers Association — local taxes going into a general fund require a simple majority vote of the electorate while taxes intended for special purposes require a two-thirds vote.

Read more at California Political Review