San Diego Property Tax Savings: Transfers in Family

California Proffer nineteen
Election date November 3, 2020
Topic Taxes and Holding
Status a Approved
Type Constitutional amendment	Origin Land legislature

California Proposition 19, the Belongings Tax Transfers, Exemptions, and Revenue for Wildfire Agencies and Counties Amendment, was on the ballot in California as a legislatively referred constitutional amendment on November 3, 2020. Proposition xix was approved.

A "yes" vote supported this constitutional amendment to:

* allow eligible homeowners to transfer their taxation assessments anywhere within the country and allow tax assessments to be transferred to a more expensive home with an up adjustment;

* increase the number of times that persons over 55 years old or with astringent disabilities tin transfer their taxation assessments from i to 3;

* require that inherited homes that are not used as chief residences, such as second homes or rentals, exist reassessed at market value when transferred; and

* allocate additional revenue or net savings resulting from the ballot measure to wildfire agencies and counties.

A "no" vote opposed this constitutional subpoena, therefore continuing to:

* let eligible homeowners to transfer their revenue enhancement assessments within counties and to homes of equal or lesser marketplace value;

* keep the number of times that persons over 55 years old or with astringent disabilities can transfer their revenue enhancement assessments at i;

* allow the tax assessments on inherited homes, including those not used as principal residences, to be transferred from parent to kid or grandparent to grandchild.

Election results

California Proposition 19
Result		Votes	Percentage
Yes		viii,545,818	51.eleven%
No		eight,176,105	48.89%

Results are officially certified.

Source

Overview

How did the ballot mensurate change the rules governing tax assessment transfers?

Proffer xix changed the rules for taxation assessment transfers. In California, eligible homeowners could transfer their taxation assessments to a dissimilar home of the same or bottom market place value, which allows them to motility without paying higher taxes. Homeowners who were eligible for tax assessment transfers are persons over 55 years erstwhile, persons with severe disabilities, and victims of natural disasters and hazardous waste material contagion.^[one]

The ballot measure out allowed eligible homeowners to transfer their tax assessments anywhere within the country and allow tax assessments to be transferred to a more expensive home with an upwards adjustment. The number of times that a tax assessment can exist transferred increased from one to three for persons over 55 years old or with severe disabilities (disaster and contamination victims would continue to exist allowed 1 transfer).^[1]

How did the ballot measure out affect inherited properties?

In California, parents or grandparents could transfer primary residential backdrop to their children or grandchildren without the holding's tax assessment resetting to market value. Other types of properties, such as vacation homes and business concern properties, could also be transferred from parent to child or grandparent to grandchild with the first $ane meg exempt from re-cess when transferred.^[one]

The ballot measure eliminated the parent-to-child and grandparent-to-grandchild exemption in cases where the child or grandchild does not employ the inherited property equally their principal residence, such as using a belongings as a rental house or a 2nd home. When the inherited holding is used as the recipient's principal residence but is sold for $ane one thousand thousand more the holding's taxable value, an upward adjustment in assessed value would occur. The ballot mensurate besides applied these rules to sure farms. Offset on February 16, 2023, the $1 million amount would exist adjusted each twelvemonth at a rate equal to the change in the California House Price Index.^[one]

What did the ballot measure do with changes in revenue?

The ballot measure out created the California Fire Response Fund (CFRF) and Canton Acquirement Protection Fund (CRPF). The ballot measure required the California Managing director of Finance to summate boosted revenues and net savings resulting from the election mensurate. The California Land Controller was required to deposit 75 per centum of the calculated acquirement to the Fire Response Fund and fifteen percent to the County Acquirement Protection Fund. The County Revenue Protection Fund was gear up to exist used to reimburse counties for revenue losses related to the mensurate's property tax changes. The Fire Response Fund was set to exist used to fund fire suppression staffing and full-time station-based personnel.^[one]

Text of measure out

Ballot title

The ballot championship was as follows:^[2]

"

Changes Sure Holding Tax Rules. Legislative Constitutional Subpoena.[3]

"

Ballot summary

The ballot summary was as follows:^[2]

"

Permits homeowners who are over 55, severely disabled, or whose homes were destroyed past wildfire or disaster, to transfer their master residence'south property tax base value to a replacement residence of any value, anywhere in the state. Limits tax benefits for certain transfers of real property between family members. Expands tax benefits for transfers of family farms. Allocates near resulting country revenues and savings (if any) to fire protection services and reimbursing local governments for revenue enhancement-related changes.[3]

"

Financial impact argument

The fiscal impact statement was as follows:^[2]

"

Local governments could gain tens of millions of dollars of belongings taxation revenue per year. These gains could grow over time to a few hundred 1000000 dollars per yr. Schools could proceeds tens of millions of dollars of property revenue enhancement acquirement per year. These gains could grow over time to a few hundred million dollars per year. Revenue from other taxes could increase by tens of millions of dollars per yr for both the state and local governments. Most of this new country acquirement would be spent on fire protection.[three]

"

Constitutional changes

See also: Article 13 A, California Constitution

The mensurate added Department 2.1, Section 2.ii, and Department two.3 to Article Thirteen A of the California Constitution. The following text was added:^[1]

Annotation: Use your mouse to scroll over the beneath text to run across the total text.

Section 2.one (a) Limitation on Property Revenue enhancement Increases on Primary Residences for Seniors, the Severely Disabled, Wildfire and Natural Disaster Victims, and Families. It is the intent of the Legislature in proposing, and the people in adopting, this section to do both of the post-obit: (1) Limit property taxation increases on chief residences by removing unfair location restrictions on homeowners who are severely disabled, victims of wildfires or other natural disasters, or seniors over 55 years of historic period that need to move closer to family or medical intendance, downsize, find a home that ameliorate fits their needs, or replace a damaged home and limit damage from wildfires on homes through dedicated funding for fire protection and emergency response. (2) Limit property revenue enhancement increases on family homes used every bit a master residence by protecting the right of parents and grandparents to pass on their family home to their children and grandchildren for connected use as a primary residence, while eliminating unfair tax loopholes used by Due east Coast investors, celebrities, wealthy non-California residents, and trust fund heirs to avert paying a off-white share of belongings taxes on vacation homes, income backdrop, and beachfront rentals they own in California. (b) Belongings Tax Fairness for Seniors, the Severely Disabled, and Victims of Wildfire and Natural Disasters. Nevertheless any other provision of this Constitution or any other law, starting time on and after Apr ane, 2021, the following shall apply: (1) Subject to applicable procedures and definitions as provided by statute, an owner of a primary residence who is over 55 years of age, severely disabled, or a victim of a wildfire or natural disaster may transfer the taxable value of their primary residence to a replacement chief residence located anywhere in this state, regardless of the location or value of the replacement primary residence, that is purchased or newly constructed as that person's principal residence inside two years of the sale of the original primary residence. (2) For purposes of this subdivision: (A) For any transfer of taxable value to a replacement primary residence of equal or lesser value than the original primary residence, the taxable value of the replacement primary residence shall be deemed to exist the taxable value of the original primary residence. (B) For any transfer of taxable value to a replacement primary residence of greater value than the original main residence, the taxable value of the replacement primary residence shall be calculated past adding the difference between the full greenbacks value of the original primary residence and the full greenbacks value of the replacement primary residence to the taxable value of the original chief residence. (3) An owner of a primary residence who is over 55 years of age or severely disabled shall non exist allowed to transfer the taxable value of a primary residence more than three times pursuant to this subdivision. (4) Any person who seeks to transfer the taxable value of their primary residence pursuant to this subdivision shall file an application with the assessor of the canton in which the replacement primary residence is located. The application shall, at minimum, include information comparable to that identified in paragraph (ane) of subdivision (f) of Section 69.v of the Revenue and Revenue enhancement Lawmaking, as that section read on Jan i, 2020. (c) Belongings Tax Fairness for Family Homes. Notwithstanding any other provision of this Constitution or any other law, offset on and subsequently February sixteen, 2021, the following shall apply: (ane) For purposes of subdivision (a) of Section ii, the terms "purchased" and "change in ownership" do not include the purchase or transfer of a family home of the transferor in the case of a transfer between parents and their children, as divers by the Legislature, if the property continues equally the family abode of the transferee. This subdivision shall utilize to both voluntary transfers and transfers resulting from a courtroom club or judicial decree. The new taxable value of the family unit abode of the transferee shall be the sum of both of the following: (A) The taxable value of the family domicile, subject to adjustment as authorized by subdivision (b) of Department 2, adamant as of the date immediately prior to the date of the purchase by, or transfer to, the transferee. (B) The applicable of the following amounts: (i) If the assessed value of the family home upon buy past, or transfer to, the transferee is less than the sum of the taxable value described in subparagraph (A) plus 1 one thousand thousand dollars ($1,000,000), then zero dollars ($0). (ii) If the assessed value of the family habitation upon purchase by, or transfer to, the transferee is equal to or more than the sum of the taxable value described in subparagraph (A) plus i million dollars ($i,000,000), an amount equal to the assessed value of the family unit home upon purchase by, or transfer to, the transferee, minus the sum of the taxable value described in subparagraph (A) and i million dollars ($1,000,000). (2) Paragraph (1) shall too utilise to a buy or transfer of the family unit home between grandparents and their grandchildren if all of the parents of those grandchildren, who authorize every bit children of the grandparents, are deceased as of the date of the purchase or transfer. (3) Paragraphs (1) and (2) shall likewise utilize to the purchase or transfer of a family farm. For purposes of this paragraph, any reference to a "family unit abode" in paragraph (1) or (ii) shall exist accounted to instead refer to a "family unit farm." (iv) Beginning on Feb sixteen, 2023, and every other Feb sixteen thereafter, the State Board of Equalization shall accommodate the i 1000000 dollar ($1,000,000) amount described in paragraph (1) for inflation to reflect the percent change in the Firm Price Alphabetize for California for the prior calendar year, as adamant by the Federal Housing Finance Bureau. The Country Board of Equalization shall calculate and publish the adjustments required past this paragraph. (5) (A) Subject to subparagraph (B), in order to receive the property tax benefit provided by this department for the purchase or transfer of a family unit home, the transferee shall claim the homeowner's exemption or disabled veteran'due south exemption at the time of the buy or transfer of the family domicile. (B) A transferee who fails to claim the homeowner'southward exemption or disabled veteran'southward exemption at the time of the purchase or transfer of the family domicile may receive the holding taxation benefit provided by this section by claiming the homeowner'due south exemption or disabled veteran's exemption within ane year of the purchase or transfer of the family home and shall be entitled to a refund of taxes previously owed or paid between the engagement of the transfer and the date the transferee claims the homeowner'due south exemption or disabled veteran'south exemption. (d) Subdivision (h) of Department 2 shall utilize to any purchase or transfer that occurs on or before February 15, 2021, but shall not apply to any purchase or transfer occurring later that date. Subdivision (h) of Section 2 shall be inoperative as of February xvi, 2021. (e) For purposes of this section: (ane) "Disabled veteran's exemption" ways the exemption authorized past subdivision (a) of Section 4 of Article 13. (2) "Family subcontract" ways any real property which is under cultivation or which is being used for pasture or grazing, or that is used to produce any agronomical article, as that term is defined in Department 51201 of the Regime Code as that department read on Jan 1, 2020. (3) "Family home" has the aforementioned meaning as "master residence," as that term is used in subdivision (k) of Department iii of Article XIII. (4) "Full cash value" has the same significant equally defined in subdivision (a) of Department 2. (5) "Homeowner's exemption" ways the exemption provided by subdivision (k) of Section 3 of Commodity Xiii. (vi) "Natural disaster" ways the being, as declared past the Governor, of conditions of disaster or farthermost peril to the rubber of persons or property inside the affected area caused by conditions such every bit fire, overflowing, drought, storm, mudslide, earthquake, civil disorder, foreign invasion, or volcanic eruption. (vii) "Primary residence" means a residence eligible for either of the following: (A) The homeowner's exemption. (B) The disabled veteran's exemption. (8) "Principal residence" as used in subdivision (b) has the same meaning as that term is used in subdivision (a) of Section ii. (9) "Replacement master residence" has the same meaning as "replacement dwelling," every bit that term is divers in subdivision (a) of Section 2. (10) "Taxable value" means the base year value determined in accordance with subdivision (a) of Department ii plus whatever adjustment authorized past subdivision (b) of Section two. (11) "Victim of a wildfire or natural disaster" means the owner of a master residence that has been substantially damaged as a result of a wildfire or natural disaster that amounts to more than fifty percent of the comeback value of the master residence immediately earlier the wildfire or natural disaster. For purposes of this paragraph, "harm" includes a diminution in the value of the primary residence as a result of restricted access caused by the wildfire or natural disaster. (12) "Wildfire" has the same meaning equally defined in subdivision (j) of Section 51177 of the Government Code, as that section read on January 1, 2020. Section 2.two (a) Protection of Burn down Services, Emergency Response, and County Services. Information technology is the intent of the Legislature in proposing, and the people in adopting, this section and Section ii.iii to practise both of the following: (1) Dedicate revenue for fire protection and emergency response, address inequities in underfunded fire districts, ensure all communities are protected from wildfires, and safeguard the lives of millions of Californians. (2) Protect canton revenues and other vital local services. (b) (ane) The California Burn down Response Fund is hereby created within the State Treasury. (ii) The County Acquirement Protection Fund is hereby created within the State Treasury. Moneys in the County Revenue Protection Fund are continuously appropriated, without regard to financial year, for the purpose of reimbursing eligible local agencies that incur a negative gain, and paying the administrative costs of the California Department of Tax and Fee Administration, in accord with Section 2.3. Moneys in the fund shall only be expended as provided in Section 2.three. (c) For purposes of the calculations required by Section 8 of Commodity Sixteen, moneys in the California Fire Response Fund and the Canton Acquirement Protection Fund shall be deemed to be Full general Fund revenues which may be appropriated pursuant to Commodity XIII B. (d) The Director of Finance shall do the following, as applicable: (1) On or earlier September 1, 2022, and on or earlier each subsequent September ane through September i, 2027, calculate the additional revenues and savings that accrued to the state from the implementation of Section 2.1, including, but non limited to, any increase in state income tax revenues and net savings to the country arising from whatever reduction in the state's funding obligation under Section eight of Article 16, during the immediately preceding financial twelvemonth catastrophe on June 30. In making the calculation required by this paragraph, the Director of Finance shall utilize actual data or best bachelor estimates where actual data is not available. The calculation shall be final and shall not be adjusted for whatever subsequent changes in the underlying data. The Managing director of Finance shall certify the results of the calculation to the Legislature and the Controller no afterwards than September 1 of each year. (2) On or before September ane, 2028, and each subsequent September 1 thereafter, summate the additional revenues and savings that accrued to the country from the implementation of Section 2.i, including, but not express to, any increase in state income taxation revenues and net savings to the state arising from any reduction in the land's funding obligation under Department viii of Article Sixteen during the immediately preceding financial twelvemonth catastrophe on June 30 by multiplying the corporeality from the immediately preceding financial year catastrophe on June 30 by the rate of increase in belongings tax revenues allocated to local agencies in that fiscal year. In making the calculation required by this paragraph, the Director of Finance shall use bodily data or best bachelor estimates where bodily data is non available. The adding shall be final and shall not be adjusted for whatsoever subsequent changes in the underlying data. The Manager of Finance shall certify the results of the calculation to the Legislature and the Controller no later than September 1 of each fiscal year. (e) No subsequently than September 15, 2022, and each subsequent September xv thereafter, the Controller shall do both of the following: (one) Transfer from the General Fund to the California Burn Response Fund an amount equal to 75 percent of the amount calculated past the Director of Finance pursuant to subdivision (d) for the applicable year. (2) Transfer from the General Fund to the County Revenue Protection Fund an amount equal to 15 percent of the amount calculated past the Director of Finance pursuant to subdivision (d) for the applicable twelvemonth. Moneys transferred to the Canton Revenue Protection Fund pursuant to this paragraph shall be used to reimburse eligible local agencies with a negative gain, as provided in Department 2.iii. (f) Moneys in the California Fire Response Fund shall be appropriated by the Legislature in each fiscal yr exclusively for the purposes of this section and, except as otherwise provided in subdivision (g), shall not exist appropriated for whatsoever other purpose. Moneys in the California Fire Response Fund may be used upon cribbing without regard to fiscal yr and shall be used to expand fire suppression staffing, as ready forth in paragraphs (1) to (4), inclusive, and not to supplant existing land or local funds utilized for those purposes. (1) Twenty percentage of the moneys in the California Burn down Response Fund shall be appropriated to the Section of Forestry and Fire Protection to fund fire suppression staffing. (2) Eighty pct of the moneys in the California Burn Response Fund shall exist deposited in the Special Commune Burn Response Fund, which is hereby created every bit a subaccount inside the California Burn Response Fund, and appropriated to special districts that provide burn protection services in accordance with the post-obit criteria: (A) Fifty pct of the amount described in this paragraph shall be used to fund fire suppression staffing in underfunded special districts that provide fire protection services, were formed after July 1, 1978, and employ full-time or full-time-equivalent station-based personnel who are immediately available to comprise at to the lowest degree 50 percentage of an initial total alarm assignment. (B) Twenty-five percent of the amount described in this paragraph shall be used to fund burn down suppression staffing in special districts that provide fire protection services, were formed before July 1, 1978, are underfunded due to a disproportionately low share of holding tax revenue and an increment in service level demands since July 1, 1978, and employ full-time or total-time-equivalent station-based personnel who are immediately available to comprise at least 50 percent of an initial full alarm assignment. (C) Twenty-five percent of the amount described in this paragraph shall be used to fund burn down suppression staffing in underfunded special districts that provide fire protection services and employ full-time or full-time-equivalent station-based personnel who are immediately available to comprise at least xxx percent only less than 50 percent of an initial full alarm assignment. (3) In determining whether a special district that provides fire protection services is underfunded for purposes of paragraph (2), the Legislature shall take into account the post-obit factors, in social club of priority: (A) The degree to which the special district'south holding taxation acquirement is insufficient to sustain adequate fire suppression, as measured against the population density, size of the service expanse, and number of taxpayers within the boundaries of the special district. (B) Whether the special district, upon germination, received a property revenue enhancement allocation in accordance with Chapter 282 of the Statutes of 1979. (C) Geographic diversity. (4) The allocation of moneys to a special district that qualifies pursuant to paragraph (2) shall be in the course of grants, with a term of not less than 10 years, in gild to ensure that the special commune tin engage in responsible budgeting and sustain adequate burn suppression services over the long term. (g) Still subdivision (f), if in any fiscal twelvemonth after the beginning financial year for which moneys are transferred from the General Fund to the California Burn down Response Fund pursuant to this department the amount transferred exceeds the corporeality transferred in the previous fiscal twelvemonth by more 10 percent, the Controller shall not transfer the amount in excess of that ten percent, which shall be available for appropriation from the General Fund for any purpose. Department 2.3 (a) Each canton shall annually, no later than the appointment specified by the California Department of Tax and Fee Administration by regulations adopted pursuant to this section, determine the gain for the county and for each local agency in the county resulting from implementation of Section 2.i past calculation the following amounts: (ane) The revenue increase resulting from the sale and reassessment of original primary residences for outbound intercounty transfers pursuant to subdivision (b) of Section 2.1. (2) The revenue decrease, which shall be expressed equally a negative number, resulting from the transfer of taxable values of original chief residences located in other counties to replacement primary residences located within the county for inbound intercounty transfers pursuant to subdivision (b) of Section 2.1. (3) The revenue increase resulting from subdivision (c) of Section 2.1. (b) A county or whatever local agency in the county that has a positive gain determined pursuant to subdivision (a) shall not be eligible to receive reimbursement from the County Revenue Protection Fund. A canton or whatever local bureau in the county that has a negative gain determined pursuant to subdivision (a) shall exist deemed to be an eligible local bureau entitled to a reimbursement from the County Revenue Protection Fund. (c) The California Section of Tax and Fee Administration shall make up one's mind each eligible local bureau's aggregate gain every three years, based on the amounts adamant pursuant to subdivision (a) for each of those 3 years, and provide reimbursement to each eligible local bureau with a negative proceeds from the moneys in the County Acquirement Protection Fund equal to that corporeality. If there are insufficient moneys in that fund to embrace the total corporeality of reimbursements nether this section, the California Department of Tax and Fee Administration shall allocate a pro rata share of the moneys in the fund to each eligible local bureau based on the amount of the eligible local agency's reimbursement relative to the total corporeality of reimbursements under this section. (d) At the end of each three-year menses described in subdivision (c), after the California Department of Tax and Fee Administration has reimbursed each eligible local agency that has experienced a negative gain during that three-twelvemonth menstruation, the Controller shall transfer the remaining remainder, if any, in the County Acquirement Protection Fund to the Full general Fund, to exist bachelor for appropriation for whatsoever purpose. (e) The California Department of Tax and Fee Administration shall promulgate regulations to implement this department pursuant to the rulemaking provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Department 11340) of Part one of Sectionalisation three of Title 2 of the Authorities Code), as may exist amended from time to time by the Legislature, or any successor to those provisions. (f) For purposes of this section and Department 2.2, an "eligible local agency" is a county, a metropolis, a metropolis and county, a special district, or a school district as determined pursuant to subdivision (o) of Section 42238.02 of the Education Code equally it read on January viii, 2020, that has a negative gain every bit determined pursuant to this section. [3]

Readability score

See also: Election measure readability scores, 2020

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The attorney full general wrote the ballot linguistic communication for this mensurate.

The FKGL for the ballot title is grade level 17, and the FRE is -nineteen. The word count for the ballot title is eight, and the estimated reading time is 2 seconds. The FKGL for the ballot summary is grade level 14, and the FRE is 28. The word count for the ballot summary is 76, and the estimated reading time is 20 seconds.

Support

Supporters

• Governor Gavin Newsom (D)
• State Senator Toni Atkins (D)
• State Treasurer Fiona Ma (D)
• Country Controller Betty Yee (D)

• California Democratic Political party

• AFSCME California
• California Conference Board of the Confederate Transit Unions
• California Nurses Clan
• California Professional Firefighters
• California State Federation of Labor
• California and Nevada State Clan of Electric Workers
• United Food and Commercial Workers Western States Council

• CalAsian Bedroom of Commerce
• California Association of Realtors
• California Black Bedchamber of Commerce
• California Business Roundtable
• California Forestry Association
• California Hispanic Chambers of Commerce
• California NAACP State Conference
• California Senior Advocates League
• California Statewide Law Enforcement Association
• Californians for Disability Rights
• Congress of California Seniors

Arguments

Official arguments

The following is the argument in support of Proffer 19 found in the Official Voter Data Guide:^[4]

Opposition

Opponents

• ACLU of Southern California
• Family Business Association of California
• Howard Jarvis Taxpayers Association
• League of Women Voters of California

Arguments

Official arguments

The following is the argument in opposition to Proposition 19 found in the Official Voter Information Guide:^[5]

Campaign finance

See besides: Entrada finance requirements for California ballot measures

Two Aye on xix PACs were organized to support Proffer xix. Together, the committees had raised $47.57 million. The California Association of Realtors Issues Mobilization PAC was the largest donor, contributing $40.40 meg.^[six] Before Proposition 19, Yes on xix was chosen Homeownership for Families and Tax Savings for Seniors and supported the California Property Taxation Transfers and Exemptions Initiative.

	Cash Contributions	In-Kind Contributions	Total Contributions	Greenbacks Expenditures	Full Expenditures
Support	$45,923,543.84	$1,645,098.30	$47,568,642.fourteen	$55,431,674.43	$57,076,772.73
Oppose	$238,471.02	$50.00	$238,521.02	$68,958.32	$69,008.32

Back up

The following table includes contribution and expenditure totals for the commission in support of the measure.^[6]

Committees in support of Proposition 19
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Greenbacks Expenditures	Total Expenditures
Yeah on xix	$23,607,226.44	$i,522,800.64	$25,130,027.08	$23,607,226.44	$25,130,027.08
Yes on 19: Tax Savings and Housing Relief for Seniors, Severely Disabled, And Wildfire Victims	$22,266,817.40	$122,297.66	$22,389,115.06	$31,774,947.99	$31,897,245.65
Committee for an Equitable Los Angeles, Aye on 16 & 19, Councilwoman Monica Rodriguez Ballot Measure Commission	$49,500.00	$0.00	$49,500.00	$49,500.00	$49,500.00
Full	$45,923,543.84	$1,645,098.30	$47,568,642.14	$55,431,674.43	$57,076,772.73

Donors

The following were the peak five donors who contributed to the support committee.^[6]

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
California Association of Realtors Bug Mobilization PAC	$40,400,341.00	$0.00	$40,400,341.00
National Association of Realtors	$4,800,000.00	$23,500.00	$four,823,500.00
California Democratic Party	$0.00	$one,516,144.30	$one,516,144.xxx
California Professional person Firefighters Ballot Problems Committee	$100,000.00	$454.00	$100,454.00
Operating Engineers Local Wedlock No. 3 Issues Advocacy/Ballot Initiative PAC	$10,000.00	$0.00	$10,000.00

Opposition

The post-obit table includes contribution and expenditure totals for the commission in back up of the measure.^[6]

Committees in opposition to Proposition 19
Commission	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Full Expenditures
Terminate the Tax Hikes, No on 15 and 19	$238,471.02	$l.00	$238,521.02	$68,958.32	$69,008.32
Total	$238,471.02	$50.00	$238,521.02	$68,958.32	$69,008.32

Donors

The post-obit was the tiptop donor who contributed to the opposition committee.^[6]

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Protect Prop. 13, No on xv, a Projection of the Howard Jarvis Taxpayers Association	$45,000.00	$50.00	$45,050.00

Media editorials

Back up

The following media editorial boards published an editorial supporting the ballot measure:

Opposition

The following media editorial boards published an editorial opposing the ballot measure:

Polls

Encounter also: 2020 ballot measure polls

California Proposition 19, Property Tax Transfers, Exemptions, and Revenue for Wildfire Agencies and Counties Amendment (2020)
Poll	Support	Oppose	Undecided	Margin of error	Sample size
SurveyUSA (probable voters) 9/26/2020 - nine/28/2020	56.0%	x.0%	24.0%	+/-v.4	588
Note: The polls above may non reflect all polls that have been conducted in this race. Those displayed are a random sampling called by Ballotpedia staff. If y'all would like to nominate another poll for inclusion in the table, send an email to editor@ballotpedia.org.

Groundwork

Withdrawal of Initiative nineteen-0003

Run across likewise: California Property Taxation Transfers and Exemptions Initiative (2020)

The California Association of Realtors (Auto), which was backside the Property Tax Transfers and Exemptions Initiative, negotiated with the California State Legislature for Associates Constitution Subpoena 11 (ACA 11). However, ACA 11 did not receive legislative approval before the deadline on June 25, 2020, to identify measures on the general ballot ballot.

CAR's Alex Creel, who is listed as the initiative's proponent, asked for the ballot initiative's withdrawal to be conditioned on 2 legislative deportment:^[vii]

(one) the passage of ACA eleven, as written on June 23, on or earlier June 26, 2020

(two) the adoption of Senate Beak 300 (SB 300), as written on June 23, on or before July 1, 2020.

SB 300 was written to provide the land Legislature with additional fourth dimension to identify ACA 11, along with several other constitutional amendments, on the election for Nov 3, 2020. ACA 11 was canonical on June 26. SB 300 was signed on June 30.

Steve Reyes, master counsel for the role of Secretary of State Alex Padilla (D), responded to the asking for a provisional withdrawal, saying that, under existing law, the election initiative had to be certified for the ballot because the deadline to withdraw passed on June 25. Yet, the office also said the withdrawal would be accepted later on the deadline should ACA 11 and SB 300 both pass.^[8]

Business firm Speaker Anthony Rendon (D-63) wrote to Secretary of State Padilla, stating, "At this point, you have no legal dominance to remove Initiative #1864 from the November ballot. Our house will consider its legal options for challenging any removal of Initiative #1864 from the ballot, if that should occur."^[9]

California Proffer xiii (1978)

Run across also: California Proposition 13, Taxation Limitations Initiative (June 1978)

California Proposition 13, the Tax Limitations Initiative, was on the ballot for the election on June vi, 1978. Voters approved Proposition 13, with 64.79 percent voting for passage.^{[10] [11]} Howard Jarvis, who founded the Howard Jarvis Taxpayers Association, adult Proposition 13. He worked with Paul Gann on writing the ballot initiative.^{[12] [13]}

Proffer 13 required that properties be taxed at no more than 1 percent of their full cash value shown on the 1975-1976 assessment rolls and limited annual increases of assessed (taxable) value to the inflation rate or ii pct, whichever was less. When a belongings is sold or transferred to new owners, nonetheless, the property is reassessed at 1 percent of its full cash value and the limit on increases to assessed value resets.^[10]

Amendments to Proposition xiii

The following ballot measures amended Proposition 13 to change who can transfer their home'south taxable value and how the transfers piece of work:

• Proposition 58 (1986): Voters canonical Suggestion 58, which allowed the transfer of a principal residence between spouses or between parents and children without a reset on the home'southward taxable value. Proposition 58 also exempted the kickoff $i 1000000 of other real backdrop that are transferred from parent to child from revenue enhancement reassessments.^[xiv]

• Proposition 60 (1986): Voters approved Suggestion 60, which permitted homeowners over the age of 55 to transfer the taxable value of their nowadays home to a replacement home, assuming the replacement home was of equal or lesser value, located within the same county, and purchased within two years of selling the original home.^[fourteen]

• Proffer ninety (1988): The voter-canonical Suggestion 60 allowed qualified homeowners age 55 or older to transfer the current taxable value of their original home to a replacement home in some other county, but only if the county in which the replacement home is located agrees to participate in the plan.^[15]

• Proffer 193 (1996): Proposition 193, which was canonical, allowed the transfer of a principal residence from a grandparent to a grandchild when the parent is deceased without a tax reassessment. Proposition 193 besides exempted the commencement $ane million of other existent properties that are transferred from grandparent to grandchild from tax reassessments.^[16]

Proposition 90 taxation transfers between counties

In 1988, voters approved Suggestion 90, which allowed qualified homeowners historic period 55 or older to transfer the current taxable value of their original home to a replacement abode in some other county, but just if the canton in which the replacement domicile is located agrees to participate in the programme.^[15]

As of 2020, x counties in California had adopted ordinances to accept the tax transfers of qualified homeowners historic period 55 or older from the other counties assuasive revenue enhancement transfers betwixt counties. For example, a person age 55 or older who sold a firm in Los Angeles County would be allowed to transfer their original home's taxable value to their new dwelling house in San Diego County, bold the new home was of equal or lesser value than the original home.

The post-obit map illustrates which counties allow for taxation transfers between each other, as of 2018:^[17]

Taxation policies on the election in 2020

Run into also: Taxes on the ballot

In 2020, voters in xiv states voted on 21 election measures addressing tax-related policies. Ten of the measures addressed taxes on properties, 3 were related to income tax rates, ii addressed tobacco taxes, one addressed business-related taxes, 1 addressed sales tax rates, one addressed fees and surcharges, and 1 was related to tax-increment financing (TIF).

Click Show to read details almost the tax-related measures on statewide ballots in 2020.

Tax-related policy election measures in 2020

Income Tax a Arizona Suggestion 208: The entrada Invest in Didactics proposed the ballot initiative to enact a 3.fifty% income tax, in addition to the existing income tax (4.50% in 2020), on income above $250,000 (unmarried filing) or $500,000 (joint filing). Suggestion 208 was designed to distribute the revenue from the 3.50% income revenue enhancement to teacher and classroom back up staff salaries, retentivity programs, and career and technical education programs.[18] a Colorado Proposition 116: In 1987, the state'southward income tax was inverse from graduated rates to a apartment charge per unit. Going into 2020, that apartment rate was 4.63%. The election initiative reduced the charge per unit from 4.63% to 4.55%.[19] d Illinois Allow for Graduated Income Tax Amendment: The Illinois Country Legislature proposed this constitutional amendment to permit the state to enact legislation for a graduated income revenue enhancement. Going into 2020, the state constitution required that the state personal income tax be a flat rate.[20] Gov. J.B. Pritzker (D), who advocated for a graduated income tax during his gubernatorial campaign, was providing funds to the campaign bankroll the amendment.[21] Business-Related Taxes d Alaska Election Measure 1: The entrada Vote Yes for Alaska'southward Fair Share proposed the election initiative to increment taxes on oil production fields located in Alaska's Northward Slope that exceeded sure output minimums.[22] According to Robin Brena, chairperson of Vote Yes for Alaska's Fair Share, three oil product fields—Tall, Kuparuk, and Prudhoe Bay—met those criteria.[23] BP, Conoco Phillips, ExxonMobil, and Hilcorp Energy funded the campaign to defeat Measure 1.[24] a Nebraska Initiative 431: The initiative was designed to impose an annual taxation of xx% on gross gambling acquirement of licensed gaming operators; distributing 2.5% of tax revenue to the Compulsive Gamblers Help Fund, 2.v% to the General Fund, lxx% to the Holding Tax Credit Cash Fund, and 25% to the counties where gambling is authorized at licensed racetracks. The initiative was one of iii initiatives that together were designed to authorize, regulate, and revenue enhancement gambling at racetracks in Nebraska.[25] Holding-Related Taxes d California Suggestion 15: The election initiative would have amended Suggestion 13 (1978), which required that residential, commercial, and industrial properties are taxed based on their purchase price, with an annual adjustment based on inflation or 2%, whichever was lower. Proposition fifteen would have required commercial and industrial properties, except those zoned as commercial agriculture, to exist taxed based on their market value. In California, the proposal to appraise taxes on commercial and industrial properties at market value, while continuing to assess taxes on residential properties based on the buy price, is known as divide whorl.[26] The country fiscal analyst estimated that Proposition fifteen would generate between $six.5 billion and $11.5 billion. Proffer xv would accept required that the revenue exist allocated to local governments and schools.[27] a California Proposition 19: The state Legislature proposed the constitutional amendment as a compromise with the California Association of Realtors, which had qualified a different ballot initiative. Suggestion 19 was designed to allow taxation assessments to exist transferred from someone'southward old home to their new domicile anywhere in the state and increased the number of times that tax assessments can exist transferred from one to three for persons over 55 years old or with severe disabilities. Proposition 19 was also designed to crave that inherited homes that are not used as principal residences, such as 2nd homes or rentals, be reassessed at market value when transferred.[28] a Colorado Amendment B: The constitutional subpoena repealed the Gallagher Subpoena (1982), which required a 45%-55% ratio between residential assessment rates and not-residential assessment rates regarding taxation revenue. Therefore, Subpoena B permitted the Colorado Legislature to ascertain revenue enhancement cess limits without reference to the 45%-55% ratio requirement.[29] In Florida, Georgia, Louisiana, New Bailiwick of jersey, and Virginia, voters likewise decided 8 ballot measures related to exemptions, adjustments, and payments: Florida Amendment 5, Florida Amendment 6, Referendum A, Louisiana Amendment two, Louisiana Amendment 5, Louisiana Subpoena vi, New Jersey Question ii, and Virginia Question ii. Sales Tax a Arkansas Issue one: The ballot measure continued an existing a 0.5% sales tax, with revenue defended to roads, highways, and bridges. Going into 2020, the tax was set to elapse in 2023.[30] Issue i had the support of Gov. Asa Hutchinson (R), and the entrada behind Issue one received financial support from Alice and Jim Walton.[31] [32] Tobacco a Colorado Proposition EE: The ballot measure increased the tax rate on cigarettes from 84 cents per pack to $2.64 per pack and the tax rate on tobacco products from xl% of the manufacturer's list toll to 62% of the manufacturer's list price. The ballot measure created a revenue enhancement on nicotine products, such every bit e-cigarettes, with scheduled increases over 7 years to 62% of the manufacturer's listing price. Revenue from the taxation increases was defended to preschool, pedagogy, housing, and the General Fund.[33] a Oregon Measure 108: The ballot measure increased the cigarette tax from $1.33 to $three.33 per pack. The ballot measure also taxed eastward-cigarettes and other nicotine inhalants at a rate of 65% of the wholesale sales price and cigars at 65% of the wholesale sales price (but not to exceed $i.00 per cigar). Mensurate 108 dedicated revenue from the taxation increases to the Oregon Wellness Dominance.[34] Fees a Colorado Proposition 117: In 1992, the Colorado Taxpayer'southward Nib of Rights (TABOR) Amendment defined regime-owned firms that provide appurtenances or services for a fee every bit enterprises. Examples of enterprises include state nursing homes, country lotteries, Colorado Correctional Industries, and College Assistance. The ballot measure was designed to require voter approval of laws that create new enterprises should the enterprise's projected or actual revenue from fees and surcharges exceed $100 million within the first 5 years.[35] TIF a Nebraska Amendment 2: The ramble amendment increased the repayment period for tax increment financing from 15 to xx years for areas where more half of properties are designated every bit extremely blighted.[36]

Path to the ballot

Run across besides: Alteration the California Constitution

In California, a ii-thirds vote is needed in each bedchamber of the California State Legislature to refer a constitutional amendment to the ballot for voter consideration.

In 2019, the ramble amendment was introduced every bit Assembly Concurrent Resolution 11 (ACA xi). The original version of ACA 11 was designed to add the Legislative Analyst to the California Constitution. The California Country Associates passed the original version on May 6, 2019. The Senate Elections and Constitutional Amendments Commission adopted a rewritten version of ACA xi, which addressed holding tax transfers and exemptions, on June 23, 2020. The California Land Senate voted 29 to 5 to pass the rewritten version of ACA 11 on June 25, 2020. The California State Assembly voted 56 to five to pass ACA xi on June 26, 2020. Equally one seat was vacant in the Assembly, 53 votes were needed to pass ACA 11.^[i]

Vote in the California State Senate June 25, 2020 Requirement: Two-thirds (66.67 percent) vote of all members in each chamber Number of yes votes required: 27 a Aye No Non voting Full 29 5 6 Full percent 72.50% 12.50% fifteen.00% Democrat 27 0 2 Republican 2 5 iv

Vote in the California State Associates June 26, 2020 Requirement: Ii-thirds (66.67 percent) vote of all members in each bedchamber Number of yes votes required: 53 a Aye No Not voting Full 56 5 18 Total percentage lxx.89% 6.33% 22.78% Democrat 46 ii 13 Republican 9 3 five Independent one 0 0

Senate Bill 300

Based on California Elections Lawmaking 9040 (CEC 9040), the borderline for the California Country Legislature to place legislative referrals, including constitutional amendments, on the ballot for the general election on November 3, 2020, was June 25, 2020. Since CEC 9040 is a statute, the state Legislature can waive or adjust the referral deadline with a pecker.^[37]

With Senate Nib 300 (SB 300), the state Legislature is seeking to allow more than time to identify three constitutional amendments—ACA 4, ACA xi, and ACA 25—on the ballot for November 3. SB 300 would requite the state Legislature until July ane, 2020, to pass the ramble amendments.^[38]

On June 26, the Assembly voted 47 to sixteen to pass SB 300. On June 29, the Senate voted 29 to 8 to pass SB 300.^[38]

Gov. Gavin Newsom (D) signed SB 300 into law on June 30, 2020.^[39]

How to cast a vote

See too: Voting in California

Click "Show" to learn more most voter registration, identification requirements, and poll times in California.

How to cast a vote in California

The information beneath covers regular voting policies in the state. Information may have not applied to the ballot on November 3, 2020, because of temporary changes in response to coronavirus. Click here to read virtually changes made for the 2020 elections. Poll times All polls in California are open from 7:00 a.thousand. to 8:00 p.m. Pacific Time. An individual who is in line at the time polls shut must be allowed to vote.[40] Registration To vote in California, an individual must be a U.S. citizen and California resident. A voter must be at least 18 years of age on Election Twenty-four hour period. Conditional voter registration is available beginning fourteen days before an election through Ballot Day.[41] On Oct x, 2015, California Governor Jerry Brown (D) signed into law Assembly Bill No. 1461, also known as the New Motor Voter Act. The legislation, which took consequence in 2016, authorized automatic voter registration in California for any individuals who visit the Department of Motor Vehicles to learn or renew a driver's license.[42] [43] Automated registration California automatically registers eligible individuals to vote when they complete a commuter's license, identification (ID) card, or change of accost transaction through the Section of Motor Vehicles. Online registration Run into as well: Online voter registration California has implemented an online voter registration organisation. Residents tin register to vote past visiting this website. Aforementioned-day registration California allows same-day voter registration. Residency requirements To register to vote in California, y'all must be a resident of the state. State constabulary does not specify a length of time for which you lot must have been a resident to be eligible. Verification of citizenship See as well: Laws permitting noncitizens to vote in the Usa California does non require proof of citizenship for voter registration, although individuals who become U.South. citizens less than xv days before an ballot must bring proof of citizenship to their county elections office to annals to vote in that election.[44] Verifying your registration The site Voter Status, run by the California Secretary of Land's office, allows residents to check their voter registration status online. Voter ID requirements California does not require voters to present photo identification. However, some voters may exist asked to evidence a form of identification when voting if they are voting for the start time after registering to vote by postal service and did not provide a driver license number, California identification number, or the last iv digits of their social security number.[45] [46] The following list of accepted ID was current as of November 2019. Click here for the California Secretarial assistant of State folio, "What to Bring to Your Polling Place," to ensure you have the most electric current data. Re-create of a contempo utility bill Sample ballot booklet sent from the canton elections function to the voter Document sent to the voter past a government agency Passport Driver's license Official country identification card Student identification that includes proper name and photo

See also

External links

• California Assembly Concurrent Resolution 11
• Official Voter Information Guide

Footnotes

1. ↑ ^{i.0 1.one 1.2 one.3 i.4 1.5 1.6} California State Legislature, "Assembly Concurrent Resolution xi," accessed May eight, 2019
2. ↑ ^{ii.0 ii.1 2.two} California Secretarial assistant of Land, "Ballot Championship and Summary," accessed July 28, 2020
3. ↑ ^{3.0 iii.1 3.two three.3} Notation: This text is quoted verbatim from the original source. Whatever inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; proper name "quotedisclaimer" defined multiple times with unlike content
4. ↑ California Secretary of Country, "Official Voter Information Guide," accessed September 28, 2020
5. ↑ California Secretarial assistant of State, "Official Voter Information Guide," accessed September 28, 2020
6. ↑ ^{6.0 six.1 6.2 6.three 6.4} Cal-Access, "Homepage," accessed June 24, 2020
7. ↑ California Secretary of State, "Letter for (Conditional) Withdrawal," June 25, 2020
8. ↑ California Secretary of State, "Letter from Steve Reyes," June 25, 2020
9. ↑ Los Angeles Times, "Will California voters see two ballot measures doing the aforementioned affair?" June 29, 2020
10. ↑ ^{x.0 ten.1} UC-Hastings, "Voter Information Guide for 1978, Primary," accessed December 21, 2017
11. ↑ California Tax Data, "What is Proposition 13?" accessed Dec 21, 2017
12. ↑ Fourth dimension, "How California'southward Financial Woes Began: A Crisis thirty Years in the Making," July 1, 2009
13. ↑ New York Times, "The California Ballot Measure That Inspired a Tax Revolt," Oct 16, 2018
14. ↑ ^{14.0 14.1} UC-Hastings, "Voter Information Guide for 1986, General," accessed March 26, 2018
15. ↑ ^{xv.0 15.one} UC-Hastings, "Voter Information Guide for 1988, General," accessed March 26, 2018
16. ↑ UC-Hastings, "Proposition 193 (1996)," accessed March eleven, 2020
17. ↑ California State Board of Equalizers, "Transfer of Base Year Value for Persons Age 55 and Over – Propositions sixty/90," accessed July 21, 2020
18. ↑ Arizona Secretarial assistant of Country, "Initiative 31-2020," February xiv, 2020
19. ↑ Colorado Secretary of State, "2019-2020 Initiative Filings, Agendas & Results," accessed April 17, 2020
20. ↑ Illinois State Legislature, "Senate Articulation Resolution Constitutional Amendment 1," accessed May 2, 2019
21. ↑ Illinois State Lath of Elections,"Commission Search," accessed May 28, 2019
22. ↑ Alaska Division of Elections, "Alaska'southward Fair Share Deed," accessed January 13, 2020
23. ↑ Anchorage Daily News, "Grouping says information technology has plenty signatures to put Alaska oil tax initiative on ballot," January 14, 2020
24. ↑ APOC, "Online Reports," accessed January 7, 2020
25. ↑ Nebraska Secretary of State, "Initiative Petition text," accessed August 22, 2019
26. ↑ California Attorney Full general, "Initiative xix-0008," September 17, 2019
27. ↑ California the Legislative Analyst's Role, "A.G. File No. 2019-0008," Feb 5, 2018
28. ↑ California Land Legislature, "Assembly Concurrent Resolution eleven," accessed May 8, 2019
29. ↑ Colorado General Assembly, "SCR xx-001," accessed June x, 2020
30. ↑ Arkansas State Legislature, "House Joint Resolution 1018," accessed March 7, 2019
31. ↑ UA Lilliputian Rock Public Radio, "Arkansas Governor Signs $95 Million Highway Funding Nib Into Police force," accessed March 25, 2019
32. ↑ Arkansas Ethics Commission, "Filings," accessed August 18, 2020
33. ↑ Colorado State Legislature, "Business firm Bill 20-1427," accessed June 15, 2020
34. ↑ Oregon Country Legislature, "HB 2270," accessed June 25, 2019
35. ↑ Colorado Secretarial assistant of State, "2019-2020 Initiative Filings, Agendas & Results," accessed February 10, 2020
36. ↑ Nebraska Country Legislature, "LR14CA," accessed April 5, 2019
37. ↑ California State Legislature, "Elections Lawmaking 9040," accessed June 26, 2020
38. ↑ ^{38.0 38.1} California State Legislature, "Senate Nib 300," accessed June 26, 2020
39. ↑ California Governor, "Governor Newsom Signs SB 350, Giving the Land Protection that PG&East will exist Transformed into a Safer Utility," June 30, 2020
40. ↑ California Secretary of Land, "Section 2: Polling Place Hours," accessed October 17, 2019
41. ↑ California Secretary of Country, "Voter Registration," accessed Oct 6, 2019
42. ↑ The Los Angeles Times, "Gov. Brown approves automatic voter registration for Californians," October 10, 2015
43. ↑ The Sacramento Bee, "California voter law could register millions–for a beginning," October xx, 2015
44. ↑ California Secretarial assistant of State, "Registering to Vote," accessed Oct six, 2019
45. ↑ California Secretary of Land, "What to Bring to Your Polling Place," accessed November 20, 2019
46. ↑ BARCLAYS OFFICIAL CALIFORNIA Code OF REGULATIONS, "Section 20107," accessed November xx, 2019

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