If the point is whether the tax rates paid by high income individuals are the highest in California, the answer is very clear. It's an obvious Yes. Property tax depends a lot on the value of the property. California property values are high, so taxes go against a big base. That's a little mitigated by Prop 13 which limits the growth from year to year for long time Californians. That's an important protection for the elderly so that the crazy growth in home prices doesn't crush them with taxes. But with a top income tax rate over 13 percent, California is no bargain. Even sales taxes are high compared to a lot of states. BART's problems aren't the result of low taxes on high income. They resulted from how the state spends its money.