Steinhart v. County of Los Angeles

Opinion

CHIN, J. —

Article XIII A of the California Constitution (article XIII A), which the voters adopted in June 1978 as Proposition 13, limits the ad valorem tax on real property to 1 percent of the property’s “full cash value.” (Art. XIII A, § 1, subd. (a).) As relevant here, section 2, subdivision (a), of article XIII A (sometimes hereafter section 2, subdivision (a)), defines “full cash value” as the 1975-1976 assessed value of the property adjusted for inflation, or the appraised value of the property upon a “change in ownership” occurring after the 1975-1976 assessment. The issue this…