#
=== Repeal for commercial property only<br/> (also known as "split roll" reform). ===
#*[http://www.evolve-ca.org/our-plan/ Evolve CA proposal]:
#**<span style="font-size: 13px;">'''EstablishImplement regularthis reassessmentreform ofin non-residential,a commercial property insmart Californiaway. '''<span style="font-size: 13px;"> Some commercial properties have Nonot otherbeen statereassessed in the40 countryyears, hasmeaning frozentheir commercialowners are still paying property rates based on 1970s assessments. Our proposal will gradually phase-in changes to tax rates. MostUpon statesimplementation, reassessit will take three years until non-residential, commercial property everyowners 1-5will yearsbe paying taxes based on their current market value.</span></span><br/>
#**'''MaintainProvide current Prop. 13 protectionsrelief for allsmall residential property. businesses'''<span style="font-size: 13px;">Homeowners,. home Small renters, apartmentbusiness owners, will be exempt from this reform and apartmentalso rentersprovided willwith notdirect betax affectedrelief bythrough thiselimination reformof the business personal property tax.</span><br/>
#**'''ProvideMaintain reliefcurrent Prop. 13 protections for smallall businessesresidential property. '''<span style="font-size: 13px;">.Homeowners, Smallhome businessrenters, apartment owners will be exempt from this reform, and alsoapartment providedrenters withwill directnot taxbe reliefaffected throughby eliminationthis of the business personal property taxreform.</span><br/>
#**<span style="font-size: 13px;">'''ImplementEstablish thisregular reformreassessment inof anon-residential, smartcommercial property in wayCalifornia. '''<span style="font-size: 13px;">Some commercial properties have notNo beenother reassessedstate in 40the years,country meaninghas theirfrozen owners are still payingcommercial property rates based on 1970s assessments. Our proposal will gradually phase-in changes to tax rates. UponMost implementation,states it will take three years until non-residential,reassess commercial property ownersevery will1-5 be paying taxes based on their current market valueyears.</span></span><br/>
==== Criticisms of 'split-roll' reform: ====
#*YIMBY Action: "We are conflicted about that proposal because it risks incentivizing municipalities to build only commercial and not residential, to increase their tax revenue." <br/> (Laura Clark, YIMBY Action, quoted in [Reisenwitz 2017]).
#*“Our position has always been that if you’re going to have a tax increase, it should be broad-based and universally applicable,” says California Chamber of Commerce policy advocate Jennifer Barrera. “A split-roll tax treats residential property differently from commercial property, so it’s discriminatory.” (quoted in [Abramsky 2016]). <br/>
=== Repeal or raise business tax, but mitigate resulting upward pressure on rents by expanding state income-tax credits for low-income renters. [Sexton 1999]. <br/> ===
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