Ca. is number 12 due to its very complicated way of dealing with taxes. Proposition 13 limited the tax increases allowed for real estate, both private and commercial, as long as the property was not sold to a new owner. Think in terms of NYC rent controlled apartments. This is Ca. real estate tax control and designed to protect the elderly and other long time Ca. residents. From a google search --
"A large contributor to Proposition 13 was the sentiment that older Californians should not be priced out of their homes through high taxes.[4] The proposition has been called the "third rail" (meaning "untouchable subject") of California politics, and it is not popular politically for lawmakers to attempt to change it.[5]"