Proposition 13

News & Analysis as of

Best in Law: Tug-of-War Over Changing Prop. 13 Remains Intense

A “split roll” might sound like something you would find in a bakery. But in fact, it is a real property tax concept that has been the subject of a tug-of-war since Proposition 13 was overwhelmingly passed by California...more

California Supreme Court to Review Controversial Documentary Transfer Tax Case

The California Court of Appeal recently held, in 926 North Ardmore Avenue v. County of Los Angeles, that a documentary transfer tax is triggered when a transfer of an interest in a business entity that owns real property...more

Court of Appeal Holds Transfer Tax Applies to Legal Entity Changes in Ownership

In 926 North Ardmore Avenue, LLC v. County of Los Angeles, the 2nd District Court of Appeal held that Proposition 13 changes in ownership prompted by transfers of legal entity interests should also be characterized as “realty...more

Court Upholds Auction of Allowances Under California Cap-and-Trade Program

The decision, which will almost certainly be appealed, allows the Air Resources Board tocontinue to auction emission allowances. On November 12, 2013, a California trial court decided that the California Air Resources...more

Investing in Your Home Is an Investment for the Future

You’ve put a lot of time and money into your California home and property and you need to ensure that it retains its value over time. Your finished basement and the new in-ground swimming pool both increase the value of your...more

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