Taxation-State and Local Commons^™

Criticism, Confusion Over California’S Proposition 19 Property Tax Amendments, Berenice Quirino

GGU Law Review Blog

Proposition 19, the California measure narrowly approved by voters last November, created a tax break for some and tax hikes for others. Proponents of the measure tout the new tax revenue stream for the state as well as benefits for some of its vulnerable residents. In contrast, those opposed argue it disproportionately benefits wealthy, white residents while hurting people of color and low-income Californians.

The measure amended the California constitution by adding new sections to Article XIII A, which relates to tax limitations. As of April 1, 2021, Proposition 19 removes certain restrictions for eligible homeowners who transfer their home’s …

Are Parent-Child Transfers Under California Prop 19 Destroying The Ability To Create Generational Wealth?, Golden Gate University School Of Law

GGU Law Review Blog

On November 3, 2020, California voters narrowly voted to pass Proposition 19 (Prop 19) which affects how California homeowners are able to pass on property to family members. Effective on February 16, 2021, parents attempting to pass on their family home to children are now inadvertently restricting how their children can and will use the home.

Revenue And Taxation Legislative Summary 2016, Assembly Committee On Revenue And Taxation

California Agencies

No abstract provided.

People V. Chambers, Jesse W. Carter

Jesse Carter Opinions

Property that belonged to state should not have been sold for taxes, and thus county was responsible for reimbursing former owners for tax deed; statute of limitations did not apply to property owned by the state and devoted to a public use.

California State Board Of Equalization Annual Report Fy 2013-14: Supporting Our Communities - Funding A Better Quality Of Life, California State Board Of Equalization

California Agencies

No abstract provided.

State And Local Taxes, James E. Sabine, Ernest P. Goodman

Cal Law Trends and Developments

The year 1968 may have been more significant for constitutional changes that did not occur than for those that did. Proposition 9, the so-called "Watson Amendment," would have imposed severe limitations on the property tax as a source of revenue. According to its opponents, this measure, which was defeated, would have resulted in a drastic restriction on the borrowing power of the state and its political subdivisions, and would have required an extensive shift to other taxes if the present level of expenditure were to be maintained. But Proposition I-A, affording a moderate amount of property tax relief was adopted …

State And Local Taxes, James E. Sabine, Ernest P. Goodman

Cal Law Trends and Developments

The period covered by this survey saw a general increase in state taxes. Some new rules for the apportionment and allocation of income for purposes of the Bank and Corporation Tax Law became applicable as the Uniform Division of Income for Tax Purposes Act went into operation. The property tax field was, however, the most productive of case, constitutional and statutory developments.

This article does not purport to mention all the changes in the constitution and statutes or all cases decided during the period covered by the survey. Rather, it is an attempt on a selective basis to call attention …

Allegheny Pittsburgh Coal V. Webster County: Are Proposition 13'S Days Numbered?, Bruce Stephan

Golden Gate University Law Review

A taxation system1 similar in practice to California's was ruled unconstitutional by the United States Supreme Court in Allegheny Pittsburgh Coal Co. v. County Commission of Webster County, West Virginia. As a result of this decision, the future of Proposition 13, which has kept property taxes affordable for millions of Californians, is uncertain. This Comment will first. discuss Proposition 13 and the cases which have interpreted it. The Allegheny Court's decision will then be closely analyzed in an attempt to predict the outcome of a constitutional challenge to Proposition 13. Lastly, changes to Proposition 13 will be recommended that could …

The California Taxpayers' Bill Of Rights, State Board Of Equalization

California Agencies

No abstract provided.

Final Report - California Commission On Tax Policy In The New Economy, California Commission On Tax Policy In The New Economy

California Agencies

No abstract provided.

California Property Tax: An Overview, California State Board Of Equalization

California Agencies

California Property Tax gives an overview of property tax assessment in California. It is designed to give readers a general understanding of California's property tax system. The publication begins with a brief history of Proposition 13-since 1978, the foundation of California's property tax system. It then discusses the roles of key players in property tax assessment: California voters, the Legislature. the State Board of Equalization, and county assessors. It explains which types of property are subject to taxation and which are exempt. It also addresses the issue of where property should be assessed. It also discusses the annual process of …

A California Flat Tax For Real Middle Class Relief, Assembly Republican Caucus Office Of Policy Research

California Assembly

No abstract provided.

Allocation Of Sales Tax And Other Local Government Revenues: Developing Workable Incentives For Balanced Development, Assembly Committee On Local Government

California Assembly

No abstract provided.

Report Of The Senate Commission On Property Tax Equity And Revenue To The California State Senate, Senate Commission On Property Tax Equity And Revenue

California Senate

No abstract provided.

Proposition 136 "Taxpayers Right To Vote" - Analysis Of Issues And Provisions, Senate Revenue And Taxation Committee, Senate Local Government Committee, Assembly Local Government Committee

California Joint Committees

No abstract provided.

Overview Of Current Court Challenges To Proposition 13 And Its Implementing Laws: Assessment Of Similar Properties And Revenue Allocation To Local Agencies, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.

Land Use And Local Revenue Sharing: Playing The Zero-Sum Game, Senate Committee On Local Government, Assembly Committee On Local Government

California Joint Committees

No abstract provided.

Proposition 99 And The Tax On Other Tobacco Products, Joint Legislative Budget Committee

California Joint Committees

No abstract provided.

Overview Of California's Income Tax Laws: The Personal Income Tax And The Bank And Corporation Tax, Assembly Revenue And Taxation Committee

California Assembly

As Enacted by AB 53 (Kiehs) and SB 572 (Garamendi) of 1987, The California Tax Fairness, Simplification and Conformity Act of 1987; and SB 85 (Alquist) of 1986, California Unitary Reform and Modified by 1988 Legislation

A State Bond Pooling Authority For California: Pipe Dream Or Reality?, Senate Committee On Local Government

California Senate

No abstract provided.

Proposition 13, Ten Years Later, Joint Legislative Budget Committee

California Joint Committees

No abstract provided.

Amnesty Program, Franchise Tax Board

California Agencies

No abstract provided.

The Use Of Benefit Assessments Since Proposition 13, Senate Committee On Local Government

California Senate

No abstract provided.

California Unitary Reform 1986, Assembly Committee On Revenue And Taxation

California Assembly

No abstract provided.

Federal Tax Conformity - 1987: A Comparison Of Prior And New Federal And State Personal And Corporation Taxes, Senate Committee On Revenue And Taxation

California Senate

Covering Senate Bill 572 (Garamendi) and Assembly Bill 53 (Klehs)

Interim Hearing On State Income Tax Reform, Senate Committee On Revenue And Taxation

California Senate

No abstract provided.

County Tax Collector's Reference Manual - State Of California, Office Of The State Controller

California Agencies

No abstract provided.

Overview Of State Assistance To Local Governments Since Proposition 13, Assembly Local Government Committee

California Assembly

A Report Prepared by Staff of the ASSEMBLY LOCAL GOVERNMENT COMMITTEE. With the Assistance of Assembly Office of Research Assembly Revenue & Taxation Committee Assembly Ways & Means Committee.

Impact Of Office Of Administrative Law On California Taxing Agencies, Assembly Revenue And Taxation Committee

California Assembly

In 1979, AB 1111 (McCarthy, Chapter 567) was enacted to establish an Office of Administrative Law charged with promoting regulatory reform on the part of California's state agencies. The end of the second year of existence of the Office of Administrative Law (OAL) signals an appropriate time for the Assembly Revenue and Taxation Committee to review the impact of OAL and its regulatory reform activities on California's two major tax agencies and the taxpayers they serve. This briefing booklet reproduces OAL's 1981-82 Annual Report, and includes short analyses by the staff of the Board of Equalization and the Franchise Tax …

Appeals Procedures, State Board Of Equalization

California Agencies

No abstract provided.