Abstract
This paper presents findings from newly compiled data on parcel tax ballot measures in California counties, cities, and special districts. Unique in California, a parcel tax is commonly understood as a lump-sum tax applied to parcels of real property to finance local public services. Although parcel tax ballot measures have become more frequent, studies are rare on the scope and use of parcel taxes in local governments. To fill this gap, I collected and analyzed a comprehensive list of local parcel tax ballot measures in counties and cities from 1995 to 2017. Using the data, I describe how parcel taxes are designed and implemented in local governments and discusses avenues of future research.
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