Property Ownership

California's Proposition 13 limits annual property tax increases to a maximum of:

A1% of assessed value per year
B2% of assessed value per year✓ Correct
C5% of assessed value per year
DThe rate of inflation with no cap

Explanation

Under Proposition 13 (1978), annual increases in assessed value are capped at 2% per year. The property is reassessed at market value upon change of ownership or new construction, then the 2% cap applies from that new base.

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