Howard Jarvis Taxpayers Association - Studies and Reports

PROPOSITION 13 & THE PROPERTY TAX REVOLTS OF 2007

Fri, 16 Nov 2007 10:18:17 -0800

Joel Fox

November 2007

INTRODUCTION

Howard Jarvis, the leader of California's most famous tax revolt, passed away in 1986. But in the spring and summer of 2007 his name continually popped up in newspaper articles across the United States. Property tax troubles were brewing throughout the country and Jarvis's prodigy, property tax-cutting Proposition 13, was remembered by beleaguered taxpayers as something to be emulated to protect against out-of-control levels of taxation.

Meanwhile, 29 years after California's tax revolt, things were pretty quiet on the property tax front in the Golden State. Proposition 13 still has it opponents and critics, but after nearly three decades, voters generally think the tax-cutting measure worked just fine. [1]

PUBLIC PENSION LIABILITY STUDY

Fri, 16 Nov 2007 10:18:59 -0800

The Center for Government Analysis has released the results of a study of the 130 public pension systems in California, their financial health and the extent of taxpayer liability for current and future obligations. The report was commissioned by the Howard Jarvis Taxpayers Foundation.

Among the facts revealed by the study:

State and local governments (taxpayers) funding of pension systems nearly doubled over the five-year period beginning with FY1997–98.
By FY 2003–04 the combined public employee retirement systems had an actuarial deficit of approximately $50.9 billion.
Retirement benefit levels for state and local government employees in California are much more lavish than for private sector employees.

Click here to download the study

Among the facts revealed by the study:

State and local governments (taxpayers) funding of pension systems nearly doubled over the five-year period beginning with FY1997–98.
By FY 2003–04 the combined public employee retirement systems had an actuarial deficit of approximately $50.9 billion.
Retirement benefit levels for state and local government employees in California are much more lavish than for private sector employees.

Click here to download the study

An Analysis of Government Revenues in California Since the Enactment of Proposition 13

Fri, 16 Nov 2007 10:10:02 -0800

Executive Summary

Revenues for every category of government in California increased when adjusted for inflation and population growth between FY 1977-78 and FY 2002-03.
Total state government revenues adjusted for inflation and population growth grew well over 25% from FY 1977-78 to FY 2002-03 (see page 13). Personal income tax revenues adjusted for inflation and population growth have increased 57 percent over this period (see page 19).
County government revenues in California, adjusted for inflation and population growth, grew 8.43 percent from FY 1977-78 to FY 2002-03 (see page 69). During this time, counties became more dependent upon state transfers for revenue, while experiencing a significant drop in property and sales tax revenue (see page 71).
City government revenues in California, adjusted for inflation and population growth, grew over 20 percent from FY 1977-78 to FY 2002-03 (see page 127). Per capita revenues from current service charges, adjusted for inflation, increased over 41 percent over this period, while revenues from general property taxes decreased over 49 percent. This loss in property tax revenue was more than offset by other non-property taxes and other revenues (see page 131).
K-12 school districts revenues per student, adjusted for inflation, increased over 30 percent between FY 1977-78 and FY 2002-03 (see pages 188-189). Particularly notable increases in school district revenue came from federal aid, which increased sharply since FY 1997-98. Large increases in state aid to education were also recorded during this period (see pages 190-193).
Special district revenues in California, adjusted for inflation, grew over 160 percent. Per capita revenues increased over 64 percent (see page 207). Special district enterprise revenue, adjusted for inflation and population growth, grew over 31 percent, while special district non-enterprise revenue grew over 74 percent (see pages 209-211).
State expenditures for K-12 education, adjusted for inflation and population growth, grew almost 99 percent between FY 1977-78 and FY 2002-03, while health and welfare expenditures grew over 48 percent (see page 49).
County expenditures for health and sanitation, adjusted for inflation and population growth, increased over 38 percent, while public protection expenditures increased over 61 percent (see page 107).
City expenditures for police protection, adjusted for inflation and population growth, increased almost 59 percent between FY 1977-78 and 2002-03, while expenditures for sewerage and sanitation increased over 301 percent (see page 173).

Read or download the entire report in PDF format (.5MB).

A new study shows that governments at all levels have seen a net increase in revenue since the passage of Proposition 13 in 1978. Read the executive summary or download the complete report (PDF) right now.