It’s a new year, and with it comes higher taxes and more government spending. In 2013, overtaxed Californians will send more of their hard-earned dollars to Sacramento than ever before, growing total state spending to a record $225 billion. Higher taxes shouldn’t be a surprise. After all, the majority of Californians voted for Proposition 30 this past November. But one new tax hike that took effect Jan. 1 is catching many off guard and driving up costs for everything from new homes to home improvement projects. Late this summer two-thirds of the Legislature approved and the Governor signed legislation imposing …