In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher). The impact of Gallagher has varied across different regions of the state. The impact of the COVID-19-related economic crisis on the residential assessment rate (RAR) may be significant in the 2021 reassessment cycle. In January 2021, the division will estimate the RAR for this cycle. The state legislature...