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.

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.

The Property Tax Four Years After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee

California Assembly

With the passage of Prop. 13 in June 1978, the property tax, a one hundred twenty-eight year old tax source, was radically changed. The rate of tax was limited to one percent of value (plus a rate for prior voted indebtedness) and the base of the tax was changed from fair market value for all property to acquisition value for most local real property and a fair market value for the balance of taxable property in California.

California's Bank And Corporation Tax Volume Vi: Unitary Method Of Apportionment: New Developments, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.

Timber Yield Tax Revenue Allocation, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.