Updating the California Necessities Index

Aug 14, 2025 - Historical Similarity Figure  1 shows the average of the difference between each proposed measure and the CNI across each year since 1978. Overall, small changes to the calculation —as reflected in options A, B, and C —are more similar to the CNI than general indices.
https://lao.ca.gov/Publications/Report/5065

The 2018-19 Budget: Governor's Gann Limit Estimates

Apr 6, 2018 - As previously mentioned, federal mandates that were in place prior to 1978 ‑79 were included in the initial limit calculation, while federal mandates imposed after 1978 ‑79 are eligible for exclusion in subsequent SAL calculations.
https://lao.ca.gov/Publications/Report/3800

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - Initial Calculations for 1978‑79 Established the Base Limit Based on Appropriations in 1978 ‑79. The fundamental purpose of the Gann Limit is to keep real per capita government spending under the 1978 ‑79 level.
https://lao.ca.gov/Publications/Report/3596

A Look at Voter-Approval Requirements for Local Taxes [Publication Details]

Mar 20, 2014 - Beginning in 1978, the state’s voters amended the California Constitution several times to require that local government tax increases be approved by local voters. Recently, the Legislature has shown interest in exploring changes to voter-approval requirements for local taxes.
https://lao.ca.gov/Publications/Detail/2978

Common Claims About Proposition 13 - Introduction to Proposition 13 [Video]

Common Claims About Proposition 13 - Introduction to Proposition 13 [Video] Search LAO Videos Common Claims About Proposition 13 September 19, 2016 Proposition 13 was a landmark decision by California ’s voters in June 1978 to limit property taxes.
https://lao.ca.gov/Videos/Player?playlistId=103

Common Claims About Proposition 13 - Are Similar Property Owners Taxed Differently Under Proposition 13? [Video]

[Video] Search LAO Videos Common Claims About Proposition 13 September 19, 2016 Proposition 13 was a landmark decision by California ’s voters in June 1978 to limit property taxes. Today, there are many questions about the impacts of these changes.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=153

Common Claims About Proposition 13 - Did Proposition 13 Cause Residential Properties to Pay a Larger Share of Property Tax? [Video]

[Video] Search LAO Videos Common Claims About Proposition 13 September 19, 2016 Proposition 13 was a landmark decision by California ’s voters in June 1978 to limit property taxes. Today, there are many questions about the impacts of these changes.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=154

Common Claims About Proposition 13

Sep 19, 2016 - Compared to their revenues in 1978 –79 , local sales, hotel, and utility taxes generated roughly $8.5  billion in additional revenue in 2014 –15 . Cities and Counties Rely Less on Property Tax Revenues Today.
https://lao.ca.gov/Publications/Report/3497

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - Proposition  13 was a landmark decision by California ’s voters in 1978 to limit property taxes. One key provision of Proposition  13 was a switch from taxing property based on its market value (what it could be sold for) to taxing it based on its purchase price.
https://lao.ca.gov/Publications/Report/3693

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - Proposition  13 (1978), however, keeps annual growth in homeowners ’ property taxes low and is likely a key reason that tax sales are relatively rare. This makes the public policy rationale for PTP less clear.
https://lao.ca.gov/Publications/Report/3885