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  • Proposition 13 was an amendment of the Constitution of California enacted during 1978, by means of the initiative process. It was approved by California voters on June 6, 1978. It was declared constitutional by the United States Supreme Court in the case of Nordlinger v. Hahn, 505 U.S. 1. Proposition 13 is embodied in Article 13A of the Constitution of the State of California. The most significant portion of the act is the first paragraph, which limited the tax rate for real estate: Section 1. The maximum amount of any ad valorem tax on real property shall not exceed one percent of the full cash value of such property. The one percent tax to be collected by the counties and apportioned according to law to the districts within the counties. The proposition decreased property taxes by assessing property values at their 1975 value and restricted annual increases of assessed value of real property to an inflation factor, not to exceed 2% per year. It also prohibited reassessment of a new base year value except for in cases of change in ownership, or completion of new construction.

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