This folder contains information related to California Proposition 1 (The people of the State of California declare it is in the best interests of the State to effect an orderly reduction of their tax burden, without shifting costs to local government, by enacting this Constitutional provision to: (a) Limit and reduce State taxes, (b) Provide for refunds to the taxpayers of surplus State revenues, (c) Limit Local Entity property tax rates, (d) Establish funding procedures for Emergency Situations, and (e) Require voter approval of taxes which exceed the limits set forth in this Article.).