{"id":7085,"date":"2023-02-06T11:33:35","date_gmt":"2023-02-06T19:33:35","guid":{"rendered":"https:\/\/dornsife.usc.edu\/eri\/?page_id=7085"},"modified":"2026-05-04T09:09:20","modified_gmt":"2026-05-04T16:09:20","slug":"getting-real-about-reform-2015","status":"publish","type":"page","link":"https:\/\/dornsife.usc.edu\/eri\/publications\/getting-real-about-reform-2015\/","title":{"rendered":"Getting Real about Reform: Estimating Revenue Gains from Changes to California\u2019s System of Assessing Commercial Real Estate"},"content":{"rendered":"\n\n\n\n\n  \n    \n\n\n\n\n\n\n<div\n  class=\"cc--component-container cc--scrolling-text-with-image \"\n\n  \n  \n  \n  \n  \n  \n  >\n  <div class=\"c--component c--scrolling-text-with-image\"\n    \n      >\n\n    \n  <div class=\"text-image-container\">\n\n          \n      <div class=\"image-container\">\n            \n<div class=\"f--field f--image\">\n\n    \n    \n    \n    \n    \n    \n              \n      <img decoding=\"async\"\n                            src=\"https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2023\/02\/2015_Commercial_Property_Tax_Brief_PERE_web_updated2-Report-Cover-768x1024.png\"\n          srcset=\"https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2023\/02\/2015_Commercial_Property_Tax_Brief_PERE_web_updated2-Report-Cover-768x1024.png 768w\"          sizes=\"(min-width:1024px) 50vw, (min-width:768px) 100vw, 100vw\"\n        \n                  alt=\"Report cover featuring the flags of United States and California in front a tall office-like building.\"\n        \n        \n                                      \/>\n\n    \n    \n  \n  \n\n<\/div>\n      <\/div>\n      \n    <div class=\"text-container\">\n  \n                  \n<div class=\"f--field f--eyebrow\">\n\n    \n  <span>Economic Inclusion and Climate Equity<\/span>\n\n\n<\/div>\n        \n                  \n<div class=\"f--field f--section-title\">\n\n    \n  <h2>\n           \n      <\/h2>\n\n\n<\/div>\n        \n                  \n<div class=\"f--field f--description\">\n\n    \n  <div class=\"html-content\">\n<p>May 2015<\/p>\n<p>By Jennifer Ito, Justin Scoggins, and Manuel Pastor<\/p>\n<p><em><span style=\"text-decoration: underline;\">Please note<\/span>: reports dated earlier than June 2020 were published under our previous names: the USC Program for Environmental and Regional Equity (PERE) or the USC Center for the Study of Immigrant Integration (CSII).<\/em><\/p>\n<p>In coming years, tax reform will likely be on the agenda in California. Given the large-scale cuts that were experienced during the Great Recession and the fact that a subset of new revenue generated from Proposition 30, approved by voters in 2012, is set to expire at the end of 2016, discussions about both structural changes in the way we tax and whether such changes will yield new revenues will occupy the attention of both policymakers and the public.<\/p>\n<p>One such set of discussions is concerned with revisiting the provisions of commercial property assessments ushered in under Proposition 13, which was approved by voters nearly 40 years ago. While much has been written about Proposition 13 and its effect on residential property, only limited empirical analysis has been generated with regards to commercial property.<\/p>\n<p>In this brief, we build on earlier work of academics from the California State University, Sacramento and experts from Blue Sky Consulting Group and provide an analysis of ten consecutive years of county assessor data on all non-government-owned commercial and industrial property in California covering the years 2004 to 2013.<\/p>\n<p>We use this data to focus on one question:\u00a0<em>How much additional revenue would be collected from changing the way commercial property is assessed from one based on acquisition value to one based on market value?<\/em><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\"><em>Note<\/em><\/span><em>: This version is the first in the Getting Real About Reform report series. Scroll below to see the updated reports.<\/em><\/p>\n\n\n\n<\/div>\n      \n          <\/div>\n\n  <\/div>\n\n\n\n  <\/div><\/div>\n\n\n  \n    \n\n\n\n\n\n\n<div\n  class=\"cc--component-container cc--spacer \"\n\n  \n  \n  \n  \n  \n  \n  >\n  <div class=\"c--component c--spacer\"\n    \n      >\n\n    \n\n  <\/div><\/div>\n\n\n\n    \n  \n    \n\n\n\n\n\n\n<div\n  class=\"cc--component-container cc--full-width-cta \"\n\n  \n  \n  \n  \n  \n  \n  >\n  <div class=\"c--component c--full-width-cta\"\n    \n      >\n\n    \n<div class=\"inner-wrapper\">\n      <div class=\"header-container\">\n  \n                  \n<div class=\"f--field f--section-title\">\n\n    \n  <h2>\n          Download report\n      <\/h2>\n\n\n<\/div>\n                <\/div>\n    \n      <div class=\"links-container\">\n        \n            \n<div class=\"f--field f--link\">\n\n    \n    \n  \n<a \n  class=\"link\"\n  href= https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2023\/02\/2015_Commercial_Property_Tax_Brief_PERE_web_updated2.pdf\n  target=\"_blank\"  aria-label=\"Read more about Getting Real About Reform (2015)\"  \n>\n    Getting Real About Reform (2015) \n  <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 35 35\" enable-background=\"new 0 0 35 35\" width=\"25\" height=\"25\" xml:space=\"preserve\"><polygon fill-rule=\"evenodd\" clip-rule=\"evenodd\" fill=\"#FC0\" points=\"19.3,27.5 29.3,17.5,19.3,7.5 16.3,10.4 21.4,15.4 6.7,15.4 6.7,19.6 21.4,19.6 16.3,24.6 \"\/><\/svg>\n<\/a>\n\n\n<\/div>\n        \n            \n<div class=\"f--field f--link\">\n\n    \n    \n  \n<a \n  class=\"link\"\n  href= https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2026\/05\/Commercial_Property_Tax_Share_Of_Commercial_Real_Estate_PERE_final.pdf\n  target=\"_blank\"  aria-label=\"Read more about 1-pager\"  \n>\n    1-pager \n  <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 35 35\" enable-background=\"new 0 0 35 35\" width=\"25\" height=\"25\" xml:space=\"preserve\"><polygon fill-rule=\"evenodd\" clip-rule=\"evenodd\" fill=\"#FC0\" points=\"19.3,27.5 29.3,17.5,19.3,7.5 16.3,10.4 21.4,15.4 6.7,15.4 6.7,19.6 21.4,19.6 16.3,24.6 \"\/><\/svg>\n<\/a>\n\n\n<\/div>\n          <\/div>\n  <\/div>\n\n\n\n  <\/div><\/div>\n\n\n\n\n  \n    \n\n\n\n\n\n\n<div\n  class=\"cc--component-container cc--editorial-cards \"\n\n  \n  \n  \n  \n  \n  \n  >\n  <div class=\"c--component c--editorial-cards\"\n    \n      >\n\n    \n      <div class=\"header-container\">\n\n                  \n<div class=\"f--field f--section-title\">\n\n    \n  <h2>\n          Read more\n      <\/h2>\n\n\n<\/div>\n                        \n<div class=\"f--field f--description\">\n\n    \n  <p>Check out the updated <em>Getting Real About Reform<\/em> reports below.<\/p>\n\n\n\n<\/div>\n          <\/div>\n  \n  \n\n  <\/div><\/div>\n\n\n  \n\n            \n  \n    \n\n\n\n\n\n\n<div\n  class=\"cc--component-container cc--stacking-cards \"\n\n  \n  \n  \n  \n  \n  \n  >\n  <div class=\"c--component c--stacking-cards\"\n    \n      >\n\n    \n    \n            <div class=\"cards-container\">\n            \n                <div class=\"card\">\n\n                    <div class=\"title-description\">\n\n                                                      \n<div class=\"f--field f--cta-title\">\n\n    \n  <h3>\n          <a href=\"https:\/\/dornsife.usc.edu\/eri\/publications\/getting-real-about-reform-2026\/\" \n         target=\"_blank\"                 class=\"\" \n      >Getting Real About Reform III: Estimating Revenue Gains from Changes to California\u2019s System of Assessing Commercial Real Estate<\/a>\n      <\/h3>\n\n\n<\/div>\n                        \n                                                        \n<div class=\"f--field f--description\">\n\n    \n  <p>2026<\/p>\n\n\n\n<\/div>\n                        \n                    <\/div>\n\n\n                    \n                        \n                            \n<div class=\"f--field f--image\">\n\n    \n        <a href=\"https:\/\/dornsife.usc.edu\/eri\/publications\/getting-real-about-reform-2026\/\" target=\"_blank\" aria-label=\"Read more about Getting Real About Reform III: Estimating Revenue Gains from Changes to California\u2019s System of Assessing Commercial Real Estate\">\n  \n    \n    \n    \n    \n              \n      <img decoding=\"async\"\n                            src=\"https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2026\/05\/Getting_Real_About_Reform_III_2026_cover-1-768x1024.png\"\n          srcset=\"https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2026\/05\/Getting_Real_About_Reform_III_2026_cover-1-1280x1707.png 1280w,https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2026\/05\/Getting_Real_About_Reform_III_2026_cover-1-768x1024.png 768w\"          sizes=\"(min-width:1024px) 50vw, (min-width:768px) 100vw, 100vw\"\n        \n                  alt=\"Getting Real About Reform III report cover dated May 2026 featuring the United States and California flags waving in the air.\"\n        \n        \n                                      \/>\n\n    \n    \n  \n      <\/a>\n  \n\n<\/div>\n\n                    \n                <\/div>\n\n            \n                <div class=\"card\">\n\n                    <div class=\"title-description\">\n\n                                                      \n<div class=\"f--field f--cta-title\">\n\n    \n  <h3>\n          <a href=\"https:\/\/dornsife.usc.edu\/eri\/publications\/getting-real-about-refom-ii\/\" \n         target=\"_blank\"                 class=\"\" \n      >Getting Real about Reform II: Estimating Revenue Gains from Changes to California\u2019s System of Assessing Commercial Real Estate<\/a>\n      <\/h3>\n\n\n<\/div>\n                        \n                                                        \n<div class=\"f--field f--description\">\n\n    \n  <p>2020<\/p>\n\n\n\n<\/div>\n                        \n                    <\/div>\n\n\n                    \n                        \n                            \n<div class=\"f--field f--image\">\n\n    \n        <a href=\"https:\/\/dornsife.usc.edu\/eri\/publications\/getting-real-about-refom-ii\/\" target=\"_blank\" aria-label=\"Read more about Getting Real about Reform II: Estimating Revenue Gains from Changes to California\u2019s System of Assessing Commercial Real Estate\">\n  \n    \n    \n    \n    \n              \n      <img decoding=\"async\"\n                            src=\"https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2023\/05\/Getting_Real_II_cover-768x1024.jpg\"\n          srcset=\"https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2023\/05\/Getting_Real_II_cover-768x1024.jpg 768w\"          sizes=\"(min-width:1024px) 50vw, (min-width:768px) 100vw, 100vw\"\n        \n                  role=\"none\"\n        \n        \n                                      \/>\n\n    \n    \n  \n      <\/a>\n  \n\n<\/div>\n\n                    \n                <\/div>\n\n            \n                <div class=\"card\">\n\n                    <div class=\"title-description\">\n\n                                                      \n<div class=\"f--field f--cta-title\">\n\n    \n  <h3>\n          <a href=\"https:\/\/dornsife.usc.edu\/eri\/publications\/getting-real-about-reform-2017-update\/\" \n         target=\"_blank\"                 class=\"\" \n      >Research Update: State and County-Level Estimates of Revenue Gains from Changes to California\u2019s System of Assessing Commercial Real Estate<\/a>\n      <\/h3>\n\n\n<\/div>\n                        \n                                                        \n<div class=\"f--field f--description\">\n\n    \n  <p>2017<\/p>\n\n\n\n<\/div>\n                        \n                    <\/div>\n\n\n                    \n                        \n                            \n<div class=\"f--field f--image\">\n\n    \n        <a href=\"https:\/\/dornsife.usc.edu\/eri\/publications\/getting-real-about-reform-2017-update\/\" target=\"_blank\" aria-label=\"Read more about Research Update: State and County-Level Estimates of Revenue Gains from Changes to California\u2019s System of Assessing Commercial Real Estate\">\n  \n    \n    \n    \n    \n              \n      <img decoding=\"async\"\n                            src=\"https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2023\/03\/2018GettingRealUpdatePERE-Report-Cover1800x2400-768x1024.png\"\n          srcset=\"https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2023\/03\/2018GettingRealUpdatePERE-Report-Cover1800x2400-1280x1707.png 1280w,https:\/\/dornsife.usc.edu\/eri\/wp-content\/uploads\/sites\/41\/2023\/03\/2018GettingRealUpdatePERE-Report-Cover1800x2400-768x1024.png 768w\"          sizes=\"(min-width:1024px) 50vw, (min-width:768px) 100vw, 100vw\"\n        \n                  alt=\"Report cover featuring the California and United States flags.\"\n        \n        \n                                      \/>\n\n    \n    \n  \n      <\/a>\n  \n\n<\/div>\n\n                    \n                <\/div>\n\n            \n        <\/div>\n    \n\n  <\/div><\/div>\n\n\n  \n    \n\n\n\n\n\n\n<div\n  class=\"cc--component-container cc--spacer \"\n\n  \n  \n  \n  \n  \n  \n  >\n  <div class=\"c--component c--spacer\"\n    \n      >\n\n    \n\n  <\/div><\/div>\n\n\n\n\n\n  \n        \n    \n    \n        \n    \n    \n        \n    \n    \n        \n    \n  \n\n  \n    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together three emphases:\u00a0<strong>scholarship<\/strong>\u00a0that draws on academic theory and rigorous research,\u00a0<strong>data<\/strong>\u00a0that provides information structured to highlight the process of immigrant integration over time, and\u00a0<strong>engagement<\/strong>\u00a0that seeks to create new dialogues with government, community organizers, business and civic leaders, immigrants and the voting public to advance immigrant integration and racial equity.<\/p>\n\n\n\n<\/div>\n                          \n  \n                              <ul>\n                                            <li>\n                                \n<div class=\"f--field f--link\">\n\n    \n    \n  \n<a \n  class=\"link\"\n  href= https:\/\/dornsife.usc.edu\/eri\/publications\/economic-inclusion-and-climate-equity-reports\/\n    aria-label=\"Read more about Browse reports\"  \n>\n    Browse reports \n  <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 35 35\" enable-background=\"new 0 0 35 35\" width=\"25\" height=\"25\" xml:space=\"preserve\"><polygon fill-rule=\"evenodd\" clip-rule=\"evenodd\" fill=\"#FC0\" points=\"19.3,27.5 29.3,17.5,19.3,7.5 16.3,10.4 21.4,15.4 6.7,15.4 6.7,19.6 21.4,19.6 16.3,24.6 \"\/><\/svg>\n<\/a>\n\n\n<\/div>\n                        <\/li>\n                                    <\/ul>\n                          <\/div>\n                      <div class=\"swiper-slide\">\n              <h3 class=\"pane-title\">\n                Economic Inclusion &amp; Climate Equity\n              <\/h3>\n                                  \n<div class=\"f--field f--description\">\n\n    \n  <p>In the area of economic inclusion, we at ERI <strong>advance academic theory and practical applications<\/strong> linking economic growth, environmental quality, and civic health with bridging of racial and other gaps; <strong>produce accessible and actionable data and analysis<\/strong> through the data tools; and <strong>establish research partnerships<\/strong>\u00a0to deepen and advance the dialogue, planning, and actions around racial equity, environmental justice, and the built environment.<\/p>\n\n\n\n<\/div>\n                          \n  \n                              <ul>\n                                            <li>\n                                \n<div class=\"f--field f--link\">\n\n    \n    \n  \n<a \n  class=\"link\"\n  href= https:\/\/dornsife.usc.edu\/eri\/publications\/economic-inclusion-and-climate-equity-reports\/\n    aria-label=\"Read more about Browse reports\"  \n>\n    Browse reports \n  <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 35 35\" enable-background=\"new 0 0 35 35\" width=\"25\" height=\"25\" xml:space=\"preserve\"><polygon fill-rule=\"evenodd\" clip-rule=\"evenodd\" fill=\"#FC0\" points=\"19.3,27.5 29.3,17.5,19.3,7.5 16.3,10.4 21.4,15.4 6.7,15.4 6.7,19.6 21.4,19.6 16.3,24.6 \"\/><\/svg>\n<\/a>\n\n\n<\/div>\n                        <\/li>\n                                    <\/ul>\n                          <\/div>\n                      <div class=\"swiper-slide\">\n              <h3 class=\"pane-title\">\n                Social Movements &amp; Governing Power\n              <\/h3>\n                                  \n<div class=\"f--field f--description\">\n\n    \n  <p>ERI&#8217;s work in the area of governing power includes: <strong>conducting cross-disciplinary studies<\/strong> of today\u2019s social movements, <strong>supporting learning and strategizing efforts<\/strong>\u00a0to advance dialogues among organizers, funders, intermediaries, evaluators, and academics, and<strong> developing research-based social change frameworks and tools<\/strong> to inform\u2014and be informed by\u2014real-world, real-time efforts towards a vision of deep change.<\/p>\n\n\n\n<\/div>\n                          \n  \n                              <ul>\n                                            <li>\n                                \n<div class=\"f--field f--link\">\n\n    \n    \n  \n<a \n  class=\"link\"\n  href= https:\/\/dornsife.usc.edu\/eri\/publications\/social-movements-and-governing-power-reports\/\n    aria-label=\"Read more about Browse reports\"  \n>\n    Browse reports \n  <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 35 35\" enable-background=\"new 0 0 35 35\" width=\"25\" height=\"25\" xml:space=\"preserve\"><polygon fill-rule=\"evenodd\" clip-rule=\"evenodd\" fill=\"#FC0\" points=\"19.3,27.5 29.3,17.5,19.3,7.5 16.3,10.4 21.4,15.4 6.7,15.4 6.7,19.6 21.4,19.6 16.3,24.6 \"\/><\/svg>\n<\/a>\n\n\n<\/div>\n                        <\/li>\n                                    <\/ul>\n                          <\/div>\n                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Directory\"  \n>\n    Publications Directory \n  <svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 35 35\" enable-background=\"new 0 0 35 35\" width=\"25\" height=\"25\" xml:space=\"preserve\"><polygon fill-rule=\"evenodd\" clip-rule=\"evenodd\" fill=\"#FC0\" points=\"19.3,27.5 29.3,17.5,19.3,7.5 16.3,10.4 21.4,15.4 6.7,15.4 6.7,19.6 21.4,19.6 16.3,24.6 \"\/><\/svg>\n<\/a>\n\n\n<\/div>\n                        <\/li>\n                                    <\/ul>\n                          <\/div>\n                  <\/div>\n      <\/div>\n      <\/div>\n  \n<\/div>\n\n\n\n  <div class=\"background-images\">\n          <div class=\"swiper swiper-background-images\">\n        <div class=\"swiper-wrapper\">\n                      <div class=\"swiper-slide\">\n                                                                  \n<div class=\"f--field f--image\">\n\n    \n    \n    \n    \n    \n    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