ERIC Number: ED225250
Record Type: Non-Journal
Publication Date: 1979-Aug
Reference Count: N/A
Why Property Tax Limitations Won't Limit Everyone's Taxes.
Property tax limitation measures passed in 1978 by voters in California and Idaho contain provisions that apparently will reduce the equity of the property tax system in both states. Changes in assessment practices mandated by the new laws will shift the property tax burden away from business and commercial property and toward residential property and will result in situations in which individuals with comparable property will be taxed differently. Schools facing declining revenues due to limitations on commercial property taxes could find it difficult to obtain relief from voters whose residential property taxes continue to rise. (Author/PGD)
Publication Type: Opinion Papers
Education Level: N/A
Authoring Institution: Northwest Regional Educational Lab., Portland, OR. Northwest Center for State Educational Policy Studies.
Identifiers - Location: California; Idaho
Identifiers - Laws, Policies, & Programs: Proposition 13 (California 1978)