The Problem

Property owners across Los Angeles County are facing escalating tax burdens that many believe exceed the clear limits established by the California Constitution. While Proposition 13 (Article XIII A) was designed to protect taxpayers from runaway property tax increases, recent assessment practices, special assessments, and related levies have raised serious constitutional concerns.

Despite these safeguards, many homeowners report assessed-value increases, supplemental assessments, and additional charges that appear to circumvent the intent and letter of Proposition 13.

How Increases Become Excessive

1. Aggressive “Change in Ownership” Determinations

The Assessor’s Office has broad discretion in determining when a “change in ownership” occurs. Complex ownership structures, long-term leases, transfers into trusts or entities, and certain family transfers have been treated as taxable events that trigger full market-value reassessment—often resulting in dramatic tax increases overnight.

2. New Construction & Partial Reassessments

Improvements, additions, or even significant repairs can be classified as “new construction,” resetting a portion (or all) of the property’s base-year value. Disputes frequently arise over whether the work truly qualifies as new construction under Revenue and Taxation Code standards.

3. Special Assessments, Parcel Taxes & Fees

Beyond the 1% ad valorem tax, property owners face a growing array of special assessments, Community Facilities District (Mello-Roos) charges, parcel taxes, and other levies. While some are voter-approved, others raise questions about whether they function as de facto property tax increases that evade Prop 13’s two-thirds vote and rate limitations.

4. Proposition 8 (Decline-in-Value) Reversals

When a temporary market-value reduction under Proposition 8 is reversed, assessed values can jump by more than 2% in a single year. While legally permitted, these sharp increases often feel punitive to owners who expected the Prop 13 2% cap to apply consistently.

Constitutional Arguments

Critics argue that certain County practices violate both the spirit and the text of Article XIII A of the California Constitution:

• Exceeding the 2% annual limit through creative interpretations of “new construction” or ownership changes
• Improper reassessments that treat non-taxable transfers as changes in ownership
• Layering of special taxes and assessments that effectively raise the overall tax burden far above the 1% constitutional ceiling
• Lack of uniform and equal application of assessment standards across similarly situated properties

What Property Owners Can Do

1. Review your annual assessment notice carefully when it arrives (usually in July).
2. File an informal review with the Los Angeles County Assessor’s Office if you believe the value is incorrect.
3. Appeal to the Assessment Appeals Board within the statutory deadline (generally September 15 for regular assessments).
4. Document everything — purchase documents, construction permits, ownership history, and comparable sales.
5. Consider legal counsel experienced in California property tax and Proposition 13 litigation when large increases are at stake.
6. Support taxpayer advocacy groups such as the Howard Jarvis Taxpayers Association that monitor and challenge unconstitutional tax practices.

Call for Accountability

Los Angeles County residents have a right to transparent, constitutional property taxation. When assessment practices or new levies push tax burdens beyond the clear limits set by Proposition 13, homeowners and taxpayers must speak up.

Excessive or improperly imposed property tax increases threaten housing affordability, punish long-term residents, and undermine the voter-approved protections that Californians enacted in 1978.