SDCTA Review of Proposition 13
Proposition 13 (Prop 13), the "People's Initiative to Limit Property Taxation" is a ballot initiative approved by 65 percent of California voters in 1978. Prop 13 limits the amount of property taxes that can be collected by local governments and mandates that any local "special tax" must be approved by a two-thirds vote. The revenue from these "special taxes" must be earmarked for specific uses as detailed in the language of the ballot measure. This brief analysis will provide an overview of the vocabulary of Prop 13, the historical impetus for the implementation of Prop 13, and the five (5) main provisions of the proposition.