Proposition 13

By Brilliant Edward Manyere

I will enforce Proposition 13. It is quite possible that I could be sued in Court with a plaintiff arguing that Proposition 13 is unfair. I will defend Proposition 13 as long as you the people keep it as the law governing assessment of properties in California.

The system of market reviews prior to Proposition 13 was manipulated by raising rates when the economy was weak and property values were declining. The increase in property tax payments depended on a percent increase in the rates. Instead of market reviews, often done every three years with the potential for significant rises or declines, we now have a stable base of revenue. Proposition 13 uses the market value at time of acquisition, which is used as a basis for computing property taxes. The system was challenged in court and the California Supreme Court upheld the law, acknowledging that the "acquisition value system may operate on a fairer basis than a value based system."

In Nordlinger vs. Lynch, the Court denied the relief sought by the property owner. The Trial Court recommended, that one "who seek a fairer tax assessment scheme must look again to the political process, not to the courts."

It is unlikely that if this law were challenged in court, the judiciary would overrule Proposition 13. Only the people can abolish Proposition 13; however, no recent initiatives have been proposed to abolish Proposition 13. It is quite possible that I could be sued in Court with a plaintiff arguing that Proposition 13 is unfair. I will defend Proposition 13 as long as you the people keep it as the law governing assessment of properties in California.

Although real estate values could rise significantly, Proposition 13 also allows the property tax revenues to increase at a steady rate. Statewide, the increase of the rates used to increase assessed values has a ceiling of 2%. The significant increase in property taxes is generated from properties sold with a market value that is higher than the assessed value. New construction and additions have the potential to increase property taxes depending on the market value of the project.

With Proposition 13, property owners know the property tax payments, which helps investors and homeowners budget for their property tax obligations. The fairness of the system is that it treats all people who buy at a similar point in time the same. In addition, the buyer can afford to pay at a particular rate established at the time of acquisition. The challenge for the County is that the cost to pay for services has been rising with the increase in population and inflation. Our County fathers have to maintain disciplined spending while allocating resources, and at times, they have to eliminate some programs.