We’d like to thank our friends at CalTax for their continued efforts at providing information and analyzing all things related to taxes in this state. Sifting through reams and reams of Board of Equalization (BOE) numbers is a very tough job!

This study is an in-depth look at the impact of Proposition 13 entitled, “Proposition 13 Revisited: A look at California’s property tax 35 years after passage of Proposition 13”.

The report’s findings, based on the BOE data, lead to three primary conclusions:

  • Homeowners remain the largest beneficiaries of Proposition 13’s property tax assessment protections. The property tax burden has not shifted from businesses to homeowners due to Proposition 13.
  • Proposition 13’s assessment limits make the property tax a stable revenue source not subject to volatile changes in the real estate market.
  • Even with rate limits, the property tax is a growing source of revenue to fund government services.

From their report release, “With Proposition 13 still making headlines more than three decades after winning voters’ overwhelming approval, it is a good time to step back and look at the actual impact of the initiative,” CalTax President Teresa Casazza said.  “Using data from the state agency that oversees the property tax, rather than anecdotes or cherry-picked examples involving individual properties or disputes that are pending in court, this report gives a clear picture of how Proposition 13 is working.”

The California Taxpayers Association is a nonprofit, nonpartisan organization established in 1926 to protect taxpayers from unnecessary taxes and to promote government efficiency. CalTax is online at

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