Transcription of California Property Tax
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California Property Tax
PUBLICATION 29 | JULY 2015 California Property Tax An OverviewPUBLICATION 29| JULY 2015 BOARD MEMBERS (Names updated 2016)SEN. GEORGE RUNNER (Ret.)First DistrictLancasterFIONA MA, CPAS econd District San FranciscoJEROME E. HORTONT hird DistrictLos Angeles CountyDIANE L. HARKEYF ourth DistrictOrange CountyBETTY T. YEES tate ControllerDAVID J. GAUE xecutive DirectorPREFACEC alifornia Property Tax provides 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, which since 1978 has been 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.
or real estate, assessments to 1975 market value levels, limited the property tax rate to 1 percent plus the rate necessary to fund local voter-approved bonded indebtedness, and limited future property tax …
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