A parcel tax is a form of real estate tax. Unlike most real estate taxes or land value taxes, it is not directly based on property value. California parcel taxes, as a flat tax, are regressive.
Due to the statutory uniformity requirements for most local government parcel taxes, tax fairness issues arise. Flat parcel taxes are regressive because they require owners of smaller or lower valued property to pay the same total amount as owners of larger or higher valued properties.