Property taxes. [Ballot]

Aug 4, 2023 - The expanded special rules would apply to future property transfers. The rules would also apply to properties that have transferred since Proposition  19 took effect on February  16, 2021. Expands Special Rules to All Inherited Properties.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-005

Property tax assessment. [Ballot]

Aug 22, 2019 - Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1  billion for cities and counties each year. Counties Administer the Property Tax.  
https://lao.ca.gov/BallotAnalysis/Initiative/2019-003

Property tax assessment. [Ballot]

Sep 24, 2018 - Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1  billion for cities and counties. Counties Administer the Property Tax.  County assessors determine the taxable value of property.
https://lao.ca.gov/BallotAnalysis/Initiative/2018-006

^[PDF] Property tax assessment.

Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties. Counties Administer the Property Tax. County assessors determine the taxable value of property.
https://lao.ca.gov/ballot/2018/180414.pdf

^[PDF] Property tax assessment.

Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties each year. Counties Administer the Property Tax.
https://lao.ca.gov/ballot/2019/190478.pdf

Property tax assessment. [Ballot]

Oct 15, 2021 - When a property changes ownership again, its taxable value is reset to its new purchase price. Property Taxes Increase When a Property Changes Ownership.   The taxable value of most properties is less than what they could be sold for.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-015

^[PDF] Taxing Commercial Property

In some cases, two or more businesses may structure a property transaction so that the property transfer does not trigger reassessment to market value, even though the practical ownership of the property has changed.
https://lao.ca.gov/handouts/state_admin/2013/Taxing-Commercial-Property-040813.pdf

1998-99 Perspectives and Issues: Perspective on the Vehicle License Fee

In 1993, the authority to collect delinquent VLF revenues was transferred from the DMV to the Franchise Tax Board. The FTB holds greater administrative authority to collect these delinquent fees, using actions such as issuing bank and wage levies.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5c_vlf_pandi98.html

^[PDF] Property taxes.

The expanded special rules would apply to future property transfers. The rules would also apply to properties that have transferred since Proposition 19 took effect on February 16, 2021. Expands Special Rules to All Inherited Properties.
https://lao.ca.gov/ballot/2023/230385.pdf

Property Assessment Rules for Businesses [EconTax Blog]

Sep 6, 2016 - Legal Entity Changes in Ownership Are A Fraction of Overall Property Transfers. As seen in the infographic, only some transfers of ownership result in reassessment of a property. Statewide, the properties reassessed due to changes in ownership of legal entitie s (like those in 1995 and 2005 in the infographic) are between 1 and 2 percent of all property transfers each year.
https://lao.ca.gov/LAOEconTax/Article/Detail/202