Proposition 13

News & Analysis as of

Court of Appeal Turns a Careful Eye Toward Challenges to California’s Cap-and-Trade Auction System

A California Court of Appeal signaled it is moving closer to making what could be a far-reaching decision in the consolidated cases of California Chamber of Commerce v. California Air Resources Board (Case No. C075930) and...more

Closing California’s Perceived Prop 13 Corporate Loophole

SB 259, a bill that includes language to close the perceived loophole in the portion of Proposition 13 which governs “changes of ownership” in entities that own real property located in California, has been returned to the...more

A Quick Refresher on the Tax Consequences of Condemnation

Most of us are at least vaguely familiar with the tax on gains from the sale of property. Many of us know that when property is sold voluntarily and the funds re-invested, the gain may be deferred under Internal Revenue Code...more

Proposed Prop 13 Reforms in California

Since February 2015, California state legislators have proposed several bills to modify the limitations on property tax increases established by Proposition 13 (Prop. 13). These bills include Senate Constitutional Amendment 5...more

Proposition 218 Guide for Special Districts

In this Guide: - Taxes (Article XIII C) - Assessments, Fees and Charges (Article XIII D) - Assessments (Article XIII D, Sections 4 And 5) - Property-Related Fees and Charges (Article XIII D,...more

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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