Prop. 13 Challenge

Your otherwise excellent editorial about the cases challenging state funding formulas enacted in the wake of Proposition 13 (“Formula for Inequity?” Feb. 17) contains a significant, though common, error, namely the phrase, “If Proposition 13 is overturned by the Supreme Court. . . .”

My suit against Tax Assessor Kenneth Hahn and Los Angeles County now in the U.S. Supreme Court will not and cannot lead to the “overturning” of Proposition 13. I, Macy’s and Northwest Financial (whose suit is also before the Supreme Court) have challenged only the reassessment provisions of Proposition 13.

Since Proposition 13 contains an enforceable severability clause (stating that if any provision is declared unlawful, the remaining provisions shall remain in effect), the 1% cap on property tax assessments and the limits on creating new state and local taxes in Proposition 13 will remain the law if my suit is successful and the Supreme Court declares the reassessment provisions unconstitutional.

The Gann Amendment limits spending so much that the Los Angeles County property tax rate will be less than 0.5% of assessed value if all business and residential property is assessed at fair market value, unless there are major changes in exemptions or other taxes.

The success of my suit will not force low-income seniors out of their homes. Not only will property taxes be much lower than they were in 1978, but property tax postponement until one no longer owns or lives in his home is available to homeowners who are over 62, blind or disabled and have incomes of $24,000 or less.

STEPHANIE NORDLINGER, Los Angeles