The California Taxpayers Association is an advocacy organization in the U.S. state of California founded in 1926 to promote lower taxes in the state. The association, also known simply as CalTax, serves its members through research and advocacy on significant tax and spending issues in the legislative, executive and judicial branches of government. CalTax is led by President Teresa Casazza, a certified public accountant with many years of experience working on tax policy.
When working on tax policy problems before the Legislature, tax agencies, local governments, in court, or on statewide ballots, CalTax staff members closely monitor legislative, tax agency, and local government tax policy deliberations and coordinate with CalTax members to oppose tax policy changes that would increase taxes. CalTax also supports budget reform to end the state government's boom-and-bust system of budgeting.
CalTaxletter
The CalTaxletter is published weekly when the Legislature is in session, and generally every other week when the Legislature is in recess.
CalTaxReports
A digest of recent tax and spending developments published 40 times a year for state policy officials and the media.
California's Tax Machine - Published by CalTax
“California’s Tax Machine,” by tax policy expert David R. Doerr, is an account of the many moving parts that make up the Golden State's tax system. The book's second edition, published in late 2008, provides full coverage of Governor Gray Davis’ term and the first five years of Governor Arnold Schwarzenegger's administration. The first edition was published in 2000.
The includes photos and tables, expanded coverage of tax-like fees, valuable descriptions of court cases that impact taxpayers, and extensive coverage of how the state's tax agencies operate California's Tax Machine.
“California’s Tax Machine” chronicles the birth of assessments on property, income, sales, utilities, vehicles, banks and corporations, inheritances, oil, alcohol, and tobacco. It includes detailed chapters on the landmark property tax initiative Proposition 13, chronicling the causes and effects of the taxpayers’ revolt.
David R. Doerr has been active in California's tax scene for five decades, serving as the chief tax consultant to legislators from both political parties, and for the past 21 years as chief tax consultant for the California Taxpayers Association.
Proposition 13 is an amendment of the Constitution of California enacted during 1978, by means of the initiative process. The initiative was approved by California voters on June 6, 1978. It was upheld as constitutional by the United States Supreme Court in the case of Nordlinger v. Hahn, 505 U.S. 1 (1992). Proposition 13 is embodied in Article XIII A of the Constitution of the State of California.
The Oregon tax revolt is a political movement in Oregon which advocates for lower taxes. This movement is part of a larger anti-tax movement in the western United States which began with the enactment of Proposition 13 in California. The tax revolt, carried out in large part by a series of citizens' initiatives and referendums, has reshaped the debate about taxes and public services in Oregon.
Fiona Ma is an American accountant and politician. She has been serving as the California state treasurer since January 7, 2019. She previously served as a member of the California Board of Equalization from 2015 to 2019, the California State Assembly (2006–2012), and the San Francisco Board of Supervisors (2002–2006).
The National Taxpayers Union (NTU) is a fiscally conservative taxpayer advocacy organization and taxpayers union in the United States, founded in 1977 by James Dale Davidson. NTU says that it is the oldest taxpayer advocacy organization in the nation. It is closely affiliated with a non-profit foundation, the National Taxpayers Union Foundation (NTUF). The organization has ranked politicians on their perceived fiscal responsibility, in the eyes of the National Taxpayers Union.
The Taxpayer Bill of Rights is a concept advocated by conservative and free market libertarian groups, primarily in the United States, as a way of limiting the growth of government. It is not a charter of rights but a provision requiring that increases in overall tax revenue be tied to inflation and population increases unless larger increases are approved by referendum.
The State of New Hampshire has a republican form of government modeled after the Government of the United States, with three branches: the executive, consisting of the Governor of New Hampshire and the other elected constitutional officers; the legislative, called the New Hampshire General Court, which includes the Senate and the House of Representatives; and the judicial, consisting of the Supreme Court of New Hampshire and lower courts.
The State Treasurer of Oklahoma is the chief custodian of Oklahoma’s cash deposits, monies from bond sales, and other securities and collateral and directs the investments of those assets. The treasurer provides for the safe and efficient operation of state government through effective banking, investment, and cash management. The state treasurer has the powers of a typical chief financial officer for a corporation.
Proposition 218 is an adopted initiative constitutional amendment which revolutionized local and regional government finance and taxation in California. Called the "Right to Vote on Taxes Act," it was sponsored by the Howard Jarvis Taxpayers Association as a constitutional follow-up to the landmark property tax reduction initiative constitutional amendment, Proposition 13, approved in 1978. Proposition 218 was approved by California voters during the November 5, 1996, statewide general election.
The law of California consists of several levels, including constitutional, statutory, and regulatory law, as well as case law. The California Codes form the general statutory law, and most state agency regulations are available in the California Code of Regulations.
The government of Vermont is a republican form of government modeled after the Government of the United States. The Constitution of Vermont is the supreme law of the state, followed by the Vermont Statutes. This is roughly analogous to the Federal United States Constitution, United States Code and Code of Federal Regulations respectively. Provision is made for the following frame of government under the Constitution of the State of Vermont: the executive branch, the legislative branch, and the judicial branch. All members of the executive and legislative branch serve two-year terms including the governor and senators. There are no term limits for any office.
Nancy Skinner is an American politician and a member of the California State Senate. A Democrat, she represents California's 9th State Senate district, encompassing the East Bay.
Proposition 11 of 2008 was a law enacted by California voters that placed the power to draw electoral boundaries for State Assembly and State Senate districts in a Citizens Redistricting Commission, as opposed to the State Legislature. To do this the Act amended both the Constitution of California and the Government Code. The law was proposed by means of the initiative process and was put to voters as part of the November 4, 2008 state elections. In 2010, voters passed Proposition 20 which extended the Citizen Redistricting Commission's power to draw electoral boundaries to include U.S. House seats as well.
The Oklahoma Tax Commission (OTC) is the Oklahoma state government agency that collects taxes and enforces the taxation and revenue laws of the state. The Commission is composed of three members appointed by the Governor of Oklahoma and confirmed by the Oklahoma Senate. The Commissioners are charged with oversight of the agency but appoint an Executive Director to serve as the chief administrative officer of the Commission and to oversee the general practices of the Commission.
Taxes in California are among the highest in the United States and are imposed by the state and by local governments.
Covered California is the health insurance marketplace in the U.S. state of California established under the federal Patient Protection and Affordable Care Act (ACA). The exchange enables eligible individuals and small businesses to purchase private health insurance coverage at federally subsidized rates. It is administered by an independent agency of the government of California.
The 2015 Michigan Proposal 1, also known as the Michigan Sales Tax Increase for Transportation Amendment, was a referendum held on May 5, 2015, concerning a legislatively-referred ballot measure. The measure's approval would have caused one constitutional amendment and 10 statutes to go into effect. It is estimated that Proposal 1 would raise state revenues from sales and use taxes by $1.427 billion, fuel taxes by $463 million, truck registration fees by $50 million, and vehicle registration fees by $10.1 million in the first year. If approved, the proposal was estimated by the Associated Press to result in an average tax increase of $545 per household in 2016.
California Proposition 69 was a legislatively referred constitutional amendment that appeared on ballots in California in the June primary election in 2018. This measure put the revenue from the Road Repair and Accountability Act, which increased fuel taxes, in a "lockbox" so that it can only be used for transportation-related purposes. It also exempts said gas tax revenue from the previously existing appropriations mandate and expenditures limit. This state constitution amendment ensures that revenues from SB1 Gas Taxes established by the Road Repair and Accountability Act of 2017 can only be used for transportation-related purposes.
Taxpayer-funded lobbying is the practice of using funds that come directly or indirectly from taxpayers for political lobbying purposes. Taxpayer-funded lobbying is one government lobbying another. Essentially taxpayer-funded lobbying is when tax dollars are used to pay lobbyists to go to state or federal legislatures to ask for more tax dollars. "In other words, it's one arm of government trying to influence another arm of government, usually in a publicly funded quest for more money or power."
California Proposition 15 was a failed citizen-initiated proposition on the November 3, 2020, ballot. It would have provided $6.5 billion to $11.5 billion in new funding for public schools, community colleges, and local government services by creating a "split roll" system that increased taxes on large commercial properties by assessing them at market value, without changing property taxes for small business owners or residential properties for homeowners or renters. The measure failed by a small margin of about four percentage points.
Proposition 19, also referred to as Assembly Constitutional Amendment No. 11, is an amendment of the Constitution of California that was narrowly approved by voters in the general election on November 3, 2020, with just over 51% of the vote. As passed, the proposition increases the property tax burden on owners of inherited property to provide expanded property tax benefits to homeowners ages 55 years and older, disabled homeowners, and victims of wildfires and natural disasters. According to the California Legislative Analyst, Proposition 19 is a large net tax increase "of hundreds of millions of dollars per year."