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Brief

California’s State and Local Revenue System

Richard C. Auxier, Tracy Gordon, Kim S. Rueben
July 20, 2020
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Abstract

On November 3, 2020, Californians will vote on Proposition 15, also known as the California Schools and Local Communities Funding Act of 2020. The proposition would require commercial and industrial properties to be taxed based on their market value rather than on their purchase price. This brief compares California’s revenue system with national trends. We detail how Proposition 13 shifted revenue collection away from local property taxes toward state income taxes and the fiscal consequences of this change.

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State and Local Issues
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Meet the Experts

  • Richard C. Auxier
    Senior Policy Associate
  • Tracy Gordon
    Co-Director and Acting Robert C. Pozen Director, Tax Policy
  • Kim S. Rueben
    Sol Price Fellow
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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