This study sought to examine the inequalities in property taxes paid by commercial property owners across the state in a post-Proposition 13 world. The results show that huge disparities exist across the state among substantially similar properties and these disparities are likely to increase in the years ahead if Proposition 13, as it applies to commercial properties, remains unchanged. by Ca Tax Reform Asso. -- thanks http://caltaxreform.org/?p=9

1. Confronting the Obvious: Reforming California’s Commercial Property Tax Lenny Goldberg California Tax Reform Assn. Conference on Local Government Finance, October 29, 2004

12. Shift to residential: Data

13. LA: burden shift

14. Santa Clara: burden shift

15. San Francisco: burden shift

16. Disparities in commercial a.v: SF Hotels

17. SF: downtown office buildings

18. Santa Clara: High tech

19. Downtown LA office buildings

20. Sacramento: across the street

21. West L.A. hotels

22. San Diego Bio-tech firms

23. San Diego hotels