Corporations benefit hugely form prop13 for commercial property [1]. The current dominant left-wing pragmatic approach is to remove prop13 for corps, and leave it in place for residential properties.

[1] Corporate approach to keeping 1970s tax rate on large land lots: a) the property should be owned by a specific corp. b) corp has board of directors controlled by original owner c) deal made to sell the land d) new owner slowly replaces the BoDs as to not trigger a "corporate change". e) new BoD is fully controlled by new owner and corp now sold (with land assets). Due to prop13, that land is still taxed at original ownership rates.