SDCTA has concerns about transfers to children, that children should not get the benefit of not paying taxes when inheriting property from the parent. Other key concerns are the lockbox funding for fire, when there are many other funding needs. 
The inability to provide reasonably priced housing in San Diego is both a market failure and a failure of government policy. The affordable housing bond will provide incentives for private development of housing units for low income households including seniors, veterans and the unsheltered. The passage of the bond will also allow for much needed state and federal matching funds to develop more units. Oversight is included in the language of the bond and SDCTA will ensure a taxpayer representative is included in that oversight to ensure taxpayer protections.