The History and Provisions of the State Spending Limit, and Why It’s Back in Play
What a surprise! According to the Legislative Analyst’s Office, the long-dormant state spending limit (embedded in Article XIIIB of the California Constitution) could have an impact on the 2017-18 budget now under discussion at the Capitol. “What spending limit?” is the reaction of most observers. The limit, known as the “Gann Limit” after one of […]
It’s Time to Improve California’s Budget Process
Within the next 25 days, the Legislature must pass the 2015-16 state budget. During the past two decades, the process by which the budget was developed and brought to a vote became less and less open and transparent. At one time, the budget had to be approved on the floor of each house before being […]
The Serrano Decision: What Does it Mean, and Does Anybody Care?
Recent legislative activity, and a decision by a Los Angeles County Superior Court judge striking down teacher tenure laws because such laws deprive students of the right to a quality education, returned to prominence an important 40-year-old California Supreme Court decision declaring the then-existing school finance laws to be unconstitutional. In 1971, in Serrano v. […]
Proposition 13 – It’s A Wonderful Life
(Editor’s Note: David R. Doerr recently published a lengthy commentary on Prop 13 in the Cal Tax Report. The following is a summary. To read the full commentary, click here.) A split roll would mean a return to the unfair ad valorem tax system for locally assessed business real property, improvements and fixtures, including a reintroduction of […]