Category: Opinion

Parcel taxes are likely unconstitutional. The legislature should fix that.

Parcel taxes are likely unconstitutional. The legislature should fix that.

Overview Local governments have increasingly relied on parcel taxes — taxes on property that are assessed independent of a property’s value — to generate revenue and avoid longstanding tax reform measures like Proposition 13. The California Supreme Court’s recent decision in California Cannabis Coalition v. City of Upland lowered the threshold for voters to pass such taxes, so they are likely to increase. Parcel taxes, however, are legally suspect and largely unregulated: statutes barely mention parcel taxes,[1] and almost no judicial decisions or legal scholarship discuss them.[2] The current unregulated parcel tax system is untenable and requires judicial and legislative...

Recapping Diversity Summit 2020: The Issues, Solutions, and What’s Next

Recapping Diversity Summit 2020: The Issues, Solutions, and What’s Next

Overview On January 21, I attended “Diversity Summit 2020,” a program convened by the Bar Association of San Francisco, Berkeley Law’s California Constitution Center, and California ChangeLawyers. The conference explored two questions to address the state of diversity in the legal profession: Where are the leaks in the pipeline? And what can we do to fix them? As I recently wrote in the Daily Journal, legal profession surveys show that the profession has a persistent, systemic inclusivity problem. This conference brought together key stakeholders — including California’s Chief Justice Tani G. Cantil-Sakauye, leaders from the Bar Association of San Francisco,...

Proposition 13 is broken. Annually reassessing commercial properties will fix it.

Proposition 13 is broken. Annually reassessing commercial properties will fix it.

[Editor’s note: this is part one of a two-part series debating Proposition 13 in light of a possible ballot measure in 2020 to “split the tax roll” by changing the commercial property tax provisions and leaving residential tax assessments as is.] Overview Proposition 13’s promise of helping residential property owners remains unfulfilled 41 years after its passage. By freezing property tax rates on commercial properties, Proposition 13 shifted California’s property tax burden from commercial to residential properties. This has harmed consumers and contributed to tax inequality, while delivering windfalls to corporations. By reinstating annual reassessments on commercial properties, voters could...