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  2. Taxation in California - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_California

    At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.

  3. 1978 California Proposition 13 - Wikipedia

    en.wikipedia.org/wiki/1978_California_Proposition_13

    Proposition 13 (officially named the People's Initiative to Limit Property Taxation) is an amendment of the Constitution of California enacted during 1978, by means of the initiative process, to cap property taxes and limit property reassessments to when the property changes ownership, and to require a 2/3 majority for tax increases in the ...

  4. Property tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_tax_in_the_United...

    Time and manner of payment of property taxes varies widely. [55] Property taxes in many jurisdictions are due in a single payment by January 1. Many jurisdictions provide for payment in multiple installments. [56] In some jurisdictions, the first installment payment is based on prior year tax.

  5. Mello-Roos - Wikipedia

    en.wikipedia.org/wiki/Mello-Roos

    California Proposition 218 (1996)) constitutionally requires two-thirds (2/3) voter approval to approve the formation of a Mello-Roos Community Facilities District.In instances where the number of registered voters within a Community Facilities District is very small, the required election is held as a property owner election.

  6. Payment in lieu of taxes - Wikipedia

    en.wikipedia.org/wiki/Payment_in_lieu_of_taxes

    A payment in lieu of taxes, abbreviated as PILT or PILOT, [1] [2] [3] is a payment made to compensate a government for some or all of the property tax revenue lost due to tax exempt ownership or use of real property.

  7. 1996 California Proposition 218 - Wikipedia

    en.wikipedia.org/wiki/1996_California...

    A property-related fee or charge is also not "increased" for purposes of Proposition 218 in the case in which the actual payments from a person or a parcel of property are higher than would have resulted when the agency approved the property-related fee or charge, if those higher payments are attributable to events other than an increased fee ...

  8. HERO Program - Wikipedia

    en.wikipedia.org/wiki/HERO_Program

    The HERO Program is an energy efficient financing program in the United States. The name HERO stands for Home Energy Renovation Opportunity. The HERO Program is a Property Assessed Clean Energy (PACE) Program, which provides financing for energy-efficient, water-efficient and renewable energy products to home and business owners in approved communities within California and Missouri.

  9. Open space accessibility in California - Wikipedia

    en.wikipedia.org/wiki/Open_Space_Accessibility...

    These laws have shaped today's housing patterns by race in California. [5] A lack of property taxes and small budgets to balance inhibits cities from investing in maintaining open space or creating urban parks. For example, California Proposition 13 (1978) caused tax cuts that have affected urban budgets for open spaces. Many recreational ...

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