In 1978, California voters passed Proposition 13 – a ballot initiative that rolled back property taxes to 1975 levels and capped future increases at two percent. More destructively, it mandated that all future tax raises in the state be approved by the legislature by a two-thirds margin. The law presaged a wave of anti-taxation measures across the country that continues to define the political landscape we inhabit to this day. Ironically, while Prop. 13 was an effective carrier of the anti-taxation message, the rest of America soundly rejected the draconian policies Prop. 13 put into place to block the raising of tax revenues.
“The specifics of Prop. 13 were largely not adopted in other states,” explains Lenny Goldberg, Executive Director of the California Tax Reform Association. “Hardly any states enacted the two-thirds majority rule. And very few states treat taxes on commercial properties like Prop. 13 does.