Fees, Taxes & Assessments
California public agencies’ ability to raise revenues for infrastructure and services is significantly constrained by the adoption of a series of ballot propositions. They limit property tax rates, require voter approval of general and special taxes, and impose substantive limitations on structuring rates and charges, and the use of their revenues and procedural requirements for their adoption.
With one of California’s most extensive public agency practices, offices throughout the state, and decades of experience addressing the full range of fees, tax, and assessment matters, Best Best & Krieger LLP (BBK) attorneys advise cities and special districts on revenue matters associated with the adoption, levy, and defense of taxes, assessments, fees, and charges.
We help our agency clients protect, preserve and enhance their limited public resources and revenues while making sure they meet the requirements of Propositions 13, 62, 218, and 26. Additionally, we assist clients with:
- Reviewing utility rate and fee studies and assessment engineering reports
- Preparing notices of public hearings for the adoption of fees, charges, and assessments
- Complying with public hearing and protest procedures that must be followed to consider and adopt rates and charges
- Forming assessment districts
- Establishing new taxes, assessments, fees, and charges and increasing and extending existing ones
- Assuring compliance with the California Constitution and state laws governing the imposition of taxes, assessments, fees, and charges
- Financing major public infrastructure and public services
- Litigating disputes regarding applicable rules, taxes, fees, and charges