Allocating Property Tax Revenue in California: Living with Proposition 13

Posted: 22 Mar 2002

See all articles by Theresa A. McCarty

Theresa A. McCarty

Union College - Department of Economics

Terri A. Sexton

California State University, Sacramento - Department of Economics; University of California, Davis - Institute of Governmental Affairs (IGA)

Steven M. Sheffrin

Tulane University

Stephen D. Shelby

University of California, Davis - Department of Economics

Abstract

The authors suggest new ways of allocating California property tax revenue among local governments. They propose basing allocation on assessed value and population. The change would result in a revenue gain for 82 percent cities, but only 15 percent of counties.

Suggested Citation

McCarty, Theresa A. and Sexton, Terri A. and Sheffrin, Steven M. and Shelby, Stephen D., Allocating Property Tax Revenue in California: Living with Proposition 13. Available at SSRN: https://ssrn.com/abstract=304959

Theresa A. McCarty (Contact Author)

Union College - Department of Economics ( email )

Schenectady, NY 12308-3107
United States
518-388-6045 (Phone)

Terri A. Sexton

California State University, Sacramento - Department of Economics ( email )

6000 J Street
Sacramento, CA 95819
United States
916-278-6223 (Phone)

University of California, Davis - Institute of Governmental Affairs (IGA) ( email )

One Shields Avenue
Center for State and Local Taxation
Davis, CA 95616-8617
United States
530-752-2042 (Phone)

Steven M. Sheffrin

Tulane University ( email )

New Orleans, LA 70118
United States

Stephen D. Shelby

University of California, Davis - Department of Economics ( email )

One Shields Drive
Davis, CA 95616-8578
United States

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
980
PlumX Metrics