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The parcel tax is a form of real estate tax. Unlike most real estate taxes[citation needed] or a land value tax, it is not directly based on property value.[1] It funds K–12 public education[2]: 187 and community facilities districts, which are usually known as "Mello-Roos" districts.[1] The California parcel tax, in its typical form as a flat tax, is regressive.[3][4][5][6]
Most parcel taxes are a fixed amount per parcel, but some are based on the size of the parcel or its improvements.[7]
- ^ a b "Parcel Tax Definition" (PDF). California State Controller. Retrieved 2018-03-31.
- ^ Sonstelie, Jon; Richardson, Peter (2001). School Finance and California's Master Plan for Education. San Francisco: Public Policy Institute of California. pp. 187–190. ISBN 9781582130347.
- ^ McGhee, Eric; Weston, Margaret (September 2013). "Parcel Taxes for Education in California" (PDF). Public Policy Institute of California: 2.
- ^ Chavez, Lisa; Freedberg, Louis (May 2013). "Raising Revenues Locally (Parcel Taxes in California School Districts)" (PDF). EdSource: 5.
- ^ "The Other Property Tax (An Overview of Parcel Taxes in California)" (PDF). Cal-Tax Policy Brief: 1. March 2013.
- ^ Lee, Soomi (2017-04-20). "Political Economy of Parcel Tax in California School Districts". Rochester, NY. SSRN 2772771.
{{cite journal}}: Cite journal requires|journal=(help) - ^ "Defeat Local Parcel Taxes". Howard Jarvis Taxpayers Association. Retrieved 2018-03-31.