5,366,159 / 71.1% Yes votes ...... 2,185,831 / 28.9% No votes

See Also: Measures

• Directs Legislature to allow repair or replacement of environmentally contaminated property or structures, as defined, without increasing the tax valuation of the original or replacement property.
• For tax purposes, property value is the assessed valuation for 1975-76 unless the property is reappraised upon purchase, new construction, or change in ownership. For property rendered unusable by environmental contamination, this measure allows either: transfer of the base-year valuation to a replacement property if the contaminated property is transferred; or exclusion of repair or replacement of damaged structures from the definition of "new construction."

• Property tax revenue losses probably less than $1 million annually in the near term to schools, counties, cities, and special districts.
• School revenue losses (about half of total) would be made up by the state.

Meaning of Voting Yes/No

A YES vote of this measure means:

In certain cases of environmental contamination, a property owner could transfer the current assessed value to a replacement property, resulting in lower property tax payments. This is because the replacement property would not be appraised at market value.

A NO vote of this measure means:

Property purchased as a replacement for an environmentally contaminated property would be assessed like most other property, at its market value.

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Summary of Arguments FOR Proposition 1:

Provides property tax relief for innocent homeowners who are victims of environmental disasters. Existing Proposition 13 protections will be preserved for families whose homes are destroyed as part of an environmental contamination and clean-up. Guarantees homeowners are treated fairly and not forced into paying higher taxes because of their misfortune.

Full Text of Argument In Favor

Summary of Arguments AGAINST Proposition 1:

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Contact FOR Proposition 1:

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Contact AGAINST Proposition 1:

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Secretary of State

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League of Women Voters

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San Francisco Chronicle

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