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Terme préférentiel

proposition 13  

Définition(s)

  • Proposition 13 was a 1978 voter-initiated ballot proposition in California that set property values for tax purposes at the 1975–1976 market value and limited the tax rate to 1 percent, set a cap on increases for continuing owners of 2 percent a year, and gave new owners a fully reassessed value base. More important, it mandated a two-thirds vote in the legislature for any statewide revenue increase and a two-thirds vote of local voters for any local government tax increase. [Source: Encyclopedia of Politics of the American West; Proposition 13]

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http://data.loterre.fr/ark:/67375/N9J-BG2MPR6L-9

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