Home » Proposition 13 States Proposition 13 States ALLABCDEFGHIJKLMNOPQRSTUVWXYZStates where the tax assessment value is based on the acquisition price rather than the property’s current market value. Tax assessment models do not work in these states.Related Articles: Glossary: Tax Assessment ModelsRelated Terms:Term: Tax Assessment ModelsTerm: Market ValueTerm: AssessmentTerm: PriceTerm: PropertyTerm: Tax