Proposition 13

News & Analysis as of

An Assessor Must Consider A Claim For Prospective Property Tax Relief Involving Condemned Property Even If The Owner Files The...

In Olive Lane Industrial Park, LLC v. County of San Diego (July 18, 2014, D063337) -- Cal.App.4th --, the Court of Appeal considered whether the owner of property acquired by eminent domain could attain prospective property...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

Change in Legal Title From Joint Tenancy to Tenancy in Common was a Change of Ownership Within the Meaning of Proposition 13

A taxpayer challenged a county assessor’s reassessment of real property after the taxpayer transferred his joint tenancy interest to himself as a tenant in common. A court of appeal held that the property was subject to...more

The Substance of Property Tax Rule 474, Relating to the Assessment of Refineries, Was Appropriate, Valid and Consistent with...

The State Board of Equalization (“Board”) enacted a rule that the valuation of petroleum refinery property should assess the land, improvements, and fixtures as a single appraisal unit because they are generally bought and...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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