In Pursuit of Equity in Property Tax Allocation: Discussing the Flawed Implementation of Proposition 13 (California‪)‬

INTRODUCTION On November 2, 2010--nearly thirty years after his previous stint as governor--Californians gave Jerry Brown another chance. When Brown began his third term as California's governor in January 2011, he faced a challenge to fix a state that many feel is beyond repair--smothered by the rambunctious growth of both its economy and government. California is already known for its perpetual budget problems, but the recent national recession has put the State under incredible fiscal pressure. Californians require greater state services as a safety net, while contributing less revenue through income tax. Localities face the same pressures, as well as painful cuts from the State. At least one city has gone bankrupt. (1) Given that California is teetering on a financial precipice with an estimated $28.1 billion budget deficit, Brown has signaled his willingness to focus gubernatorial scrutiny on one measure passed during his first term as governor--Proposition 13--which people in California and beyond have long assumed to be sacrosanct.