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Proposition 13

Also called the People's Initiative to Limit Property Taxation, a California state ballot measure and constitutional amendment passed in 1978 that limits property taxes to a maximum of 1% of a home's assessed value. The measure also means that property taxes in California cannot rise more than 2% in a year, unless the property is sold, in which case the taxes for the new homeowner are calculated by using the home's new assessed value.

LA-NOLO4:DRU.1.6.2.20140813.27175