BILL ANALYSIS                                                                                                                                                                                                    �



                                                                            



           ----------------------------------------------------------------- 
          |SENATE RULES COMMITTEE            |                         SR 41|
          |Office of Senate Floor Analyses   |                              |
          |1020 N Street, Suite 524          |                              |
          |(916) 651-1520         Fax: (916) |                              |
          |327-4478                          |                              |
           ----------------------------------------------------------------- 
           
                                           
                                    THIRD READING


          Bill No:  SR 41
          Author:   Morrell (R)
          Amended:  As introduced
          Vote:     Majority

           
           SUBJECT  :    Relative to the 36th anniversary of Proposition 13

           SOURCE  :     Author


           DIGEST  :    This resolution commemorates the 36th anniversary of  
          Proposition 13 (Prop 13).

           ANALYSIS  :    This resolution makes the following legislative  
          findings:

          1.On June 6, 1978, Prop 13, officially titled the "People's  
            Initiative to Limit Property Taxation," was overwhelmingly  
            approved by California's voters, reducing property tax rates  
            on homes, businesses, and farms, and capping the rate of  
            increase in the future.

          2.Prior to the adoption of Prop 13, California's raging  
            inflation had sent property tax bills in California soaring so  
            high that many families had to sell their homes because they  
            could not afford to pay their taxes; and small business owners  
            facing fast increasing property taxes were forced to lay off  
            their employees or close their businesses if property tax  
            increases made their businesses unprofitable.

          3.Prior to the adoption of Prop 13, renters saw their rents  
            increase when landlords saw their property taxes increase at a  
                                                                CONTINUED





                                                                      SR 41
                                                                     Page  
          2

            rapid rate.

          4.With the passage of Prop 13, taxpayers, for the first time,  
            were provided a measure of certainty with respect to their  
            property taxes.

          5.In the 35 years following the passage of Prop 13, the average  
            homeowner and the average small business have saved tens of  
            thousands of dollars annually in property tax payments, money  
            that was put back into the economy to create jobs and foster  
            economic development.

          6.The volatility of income and sales tax revenue to the state  
            and local governments is a major flaw in California's tax  
            system; however, Prop 13 has rendered California's property  
            taxes a stable and predictable source of public revenue even  
            during economic downturns and has provided a major benefit to  
            local governments in California.

          This resolution commemorates Friday, June 6, 2014, the 36th year  
          following the voters' approval of Prop 13.

           Similar Legislation  

          SCR 25 (Wyland, 2013) commemorates the 35th anniversary of Prop  
          13, is in Senate Governance and Finance Committee.

          ACR 60 (Morrell, 2013) commemorates the 35th anniversary of Prop  
          13, is in Assembly Revenue and Taxation Committee.

           FISCAL EFFECT  :    Fiscal Com.:  No



          AB:k  5/22/14   Senate Floor Analyses 

                         SUPPORT/OPPOSITION:  NONE RECEIVED

                                   ****  END  ****