Our County

Measure 5 introduced limits, starting in 1991–92, on the taxes paid by individual properties.

The limits of $5 per $1,000 real market value for school taxes and $10 per $1,000

If either the school or general government taxes exceeded its limit, then each corresponding

taxing district had its tax rate reduced proportionately until the tax limit was reached.

This reduction in taxes to the limits is called “compression.”

Measure 5 resulted in a system that was a hybrid of levy-based and rate-based systems.

For properties where the school and general government taxes were below the limits, the

process resembled a levy-based system; taxes imposed depended on levies. For properties

where the calculated taxes exceeded the limits, and hence the tax rates were fixed at the

limits, the process more closely resembled a rate-based system; taxes imposed depended