Fees, Taxes & Assessments
California’s 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 lawyers advise cities and special districts on revenue matters associated with the adoption, levy and defense of taxes, assessments, fees and charges.
Comprehensive Service
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
Event Apr 14, 2021
Rate Setting Under Propositions 218 and 26
California Special Districts Association Virtual Workshop
Event Feb 16, 2021
Government Utility Rate Setting and Propositions 218 and 26 in Times of Uncertainty
California Society of Municipal Finance Officers' 2021 Annual Conference
Legal Alerts Jan 05, 2021
New Public Agency Laws on Safety, Finance, Contracting and More
Part 1: New Laws Impacting California Public Agencies for 2021
Legal Alerts Dec 21, 2020
Special Taxes by Voter Initiative Only Require Majority Voter Approval
For the Second Time This Year, California Appellate Court Upholds Voting Requirement
Legal Alerts Dec 17, 2020
Taxpayer Actions Can be Used to Challenge Government Contracts Even After Contract Completion
California Court of Appeal Decision in School District Case Applies to Public Agencies
Press Releases Oct 08, 2020
Public Finance Partner Lutfi Kharuf Recognized As One of San Diego’s 40 Under 40
SD Metro Magazine Honors Young Professionals
BB&K Webinar Sep 30, 2020
Disclosure Obligations of Issuers in Public Offerings
BB&K Free Webinar
Event Sep 29, 2020
CSDA Virtual Workshop: Rate Setting Under Propositions 218 & 26
California Special Districts Association
BB&K Webinar Sep 17, 2020
Financing Options and Strategies for Groundwater Sustainability Plan Development
BB&K Free Webinar
Legal Alerts Aug 06, 2020
Local Utility Charges Cannot Be Challenged by Referendum
Calif. Supreme Court Decision in Wilde v. City of Dunsmuir
Legal Alerts Jul 14, 2020
Property Owners Must Participate in Public Hearing to Challenge BID Assessments
A “No” Vote is Not Enough, California Appellate Court Holds
Legal Alerts Jul 13, 2020
Special Taxes by Voter Initiative Not Restricted by Proposition 13 or Proposition 218
Court of Appeal Holds Only Simple Majority Needed to Impose Special Taxes by Initiative Power
Legal Alerts Jul 07, 2020
A Toll Increase for Toll Bridge is Not a Tax Increase
California Appellate Court Says Toll is a Fee to Use Government Property, Exempt from Tax Definition
Legal Alerts Jun 09, 2020
Post-Redevelopment Distribution of Tax Increments Clarified
California Appellate Court Provides Guidance
Authored Articles & Publications May 20, 2020
Using Green Bonds to get Environmentally Driven Investors
Part 2 of a PublicCEO Series on Using Green Bonds to Advance Community Sustainability
Authored Articles & Publications May 19, 2020
How Public Agencies Can Use Green Bonds to Finance Projects
Part 1 of a PublicCEO Series on Using Green Bonds to Advance Community Sustainability
Event May 18, 2020
2020 Virtual Special Districts Legislative Days
California Special Districts Association
Legal Alerts Apr 16, 2020
When is a Franchise Fee a Tax?
Franchise Fees Charged to Waste Hauler are Not a Tax if Reasonably Related to the Value of the Franchise
BB&K Webinar Mar 05, 2020
Using Green Bonds to Help Your Public Agency Further its Public Policy Goals
BB&K Free Webinar
Videos Nov 20, 2019
[WEBINAR] Clearing the Smoke: 3 Years of Legal Cannabis in California
BB&K Webinar
Videos Oct 30, 2019
[WEBINAR] Housing and Land Use Legislative Update
BB&K Webinar
Client Successes Oct 08, 2019
Budget-Based Water Rates Challenge Dismissed
BB&K Successfully Defends Water District
Legal Alerts Jul 09, 2019
Cities May Record Special Assessment Liens for Delinquent Fees
Calif. Appellate Court Holds These Liens Not Subject to Prop. 218
Client Successes Jul 01, 2019
BB&K Contributes to Successful Rate Ordinance Defense
Partner Kelly Salt Represented Public Agencies as Amicus Curiae
Legal Alerts Jun 18, 2019
Resolution Adopting New Water Rates Not Subject to Referendum
Calif. Court of Appeal Holds that Referendum Power Not Applicable to Local Water Rate Resolutions
Legal Alerts Jun 06, 2019
Failure to Participate in Prop. 218 Hearing Does Not Bar Fee Challenge
Calif. Supreme Court Holds Such Hearings Do Not Adequately Address Challenges to Method for Calculating Fee
Press Releases May 20, 2019
BB&K Attorney Lutfi Kharuf a Top 40 Under 40 in San Diego
San Diego Daily Transcript Annual List of Rising Stars
Legal Alerts May 13, 2019
"Qualified Electors" Under Mello-Roos Community Facilities Act are Registered Voters, Not Landowners, Court Order Says
A California Superior Court Weighs-In on Who Can Vote in a CFD Election
Legal Alerts Feb 19, 2019
Uniform Application of Parcel Tax Does Not Require Uniform Effect on Taxpayers
California Appellate Court Upholds Los Angeles County Parcel Tax
Press Releases Dec 19, 2018
Cities’ Struggles to Meet Obligations Are Real — BB&K Municipal Law Team Grows to Help
New and Expanded Services and More Attorneys and Staff Added in 2018
Legal Alerts Oct 04, 2018
Statutory Authority to Adopt Fees Negates Any Potential State Mandate Funding
California Appellate Court Finds There is No State Mandate When a Public Agency Has The Statutory Authority to Levy Fees
Legal Alerts Oct 03, 2018
New Restrictions on Residential Water Service Discontinuation in California
SB 998 Will Require Written Policies, Detailed Notices and Alternative Payment Options
Legal Alerts Oct 02, 2018
AB 2035: New Tax Increment Financing for Shelters and Affordable Housing
California Lawmakers Continue to Address Housing Crisis
Legal Alerts Aug 27, 2018
Transfer of Electric Utility Revenues to City’s General Fund is not a Tax Under Proposition 26
Supreme Court Reverses Court of Appeal
Legal Alerts Aug 16, 2018
General Tax Measure with Related Advisory Measure on Same Ballot Does Not Turn It Into a Special Tax
Issue Related to Number of Votes Needed to Pass a General Versus Special Tax Under Proposition 218
Legal Alerts Jun 29, 2018
Ballot Initiative Withdrawn, Leaving Intact Local Authority to Impose Taxes, Fees and Charges
Last-Minute Deal to Withdraw Includes Moratorium on Certain New Taxes in California
Authored Articles & Publications May 25, 2018
Cannabis Regulation Patchwork in California
BB&K Attorney Victor Ponto Examines Differences in PublicCEO
Legal Alerts May 17, 2018
City’s Electric Utility Fund Transfer to General Fund Upheld by Court
California Appellate Court Interprets Term “Increase” and Statute of Limitations
Legal Alerts Jan 11, 2018
New Fed Cannabis Policy Hits California Local Government
Potential Fiscal Impacts and Confusion
Legal Alerts Jan 09, 2018
2018 California Public Agency Laws – Part I
Elections, Public Records Act, Revenue and Conflicts of Interest
Legal Alerts Dec 04, 2017
California Supreme Court Holds Groundwater Pumping Charges Are Not Property-Related Charges Subject to Proposition 218
Case May Impact Groundwater Pumping Charges Authorized Under SGMA
Nov 01, 2017
[WEBINAR] Tax Reform: What D.C.'s Actions Could Mean for Public Agencies
BB&K Webinar
Authored Articles & Publications Nov 01, 2017
The Proposed Tax Plan: What Public Agencies Should Know
By John Freshman and Ana Schwab
Legal Alerts Aug 29, 2017
Taxes By Voter Initiative Not Restricted By Article XIII C of the California Constitution
California Supreme Court Holds That Article XIII C Does Not Restrict Initiative Power To Impose Taxes
Legal Alerts Jul 05, 2017
Surcharge on Utility Users Imposed Under a Franchise Agreement is Not a Tax
California Supreme Court Holds Surcharge for Franchise Rights Not Subject to Voter Approval if Reasonably Related to Value of Franchise
BB&K In the News Jun 22, 2017
Calif. County Tax On Leased Tribal Lands Gets Judge's OK
Law360 Interviews Partner Rod Walston on Ruling
Client Successes Jun 22, 2017
Local Taxes on Non-Indian Possessory Interests in Indian Country OK’d by Court
BB&K Wins Major Victory for Local Agencies Confirming Authority for Taxation
Legal Alerts Jun 19, 2017
No Mandatory Exhaustion of Administrative Remedies for Proposition 218 Challenge
California Court of Appeal Allows Challenge to Prop. 218 Without Public Protest
Legal Alerts Jun 16, 2017
Non-Property Owners in Cities and Counties May Now Sue for Wasteful Government Spending
California Supreme Court Decision Widens Potential Claimant Pool
Legal Alerts May 31, 2017
U.S. Supreme Court Declines to Review a Legal Challenge to Mello-Roos Special Taxes
Funding Mechanism for “Additional Services” for New Development Remains
Videos May 09, 2017
Haviva Shane Video Bio
Of Counsel
Legal Alerts Apr 10, 2017
School Districts not Exempt from Paying Assessments to Fund Flood Control Services
California Appellate Court Finds Constitutional Mandate Supersedes Statutory Exemption
Legal Alerts Dec 22, 2016
Looking Forward: New California Laws for Public Agencies
Laws Passed in 2016 That Will Impact Public Agency Work
Legal Alerts Dec 14, 2016
Transient Occupancy (Hotel) Taxes May be Limited by Ruling
Online Booking Rates Addressed by California Supreme Court
Videos Nov 18, 2016
William J. Priest Video Bio
Of Counsel
Authored Articles & Publications Nov 08, 2016
New Laws of 2017 Series Part I: Parcel Taxes and Property Related Fees
CSDA Series Kicks Off With Analysis by BB&K Attorney Lutfi Kharuf
Legal Alerts Oct 24, 2016
Financing Increased Demand On Pre-Existing Services Constitutes “Additional Services”
California Court Decision Rules on Mello-Roos Community Facilities Act of 1982
Legal Alerts Sep 22, 2016
New Legislation Impacts Special Parcel Taxes, Community Facilities Districts, and Notices for Property-Related Fees
Public Agencies Must Comply Beginning Jan. 1
Legal Alerts Mar 07, 2016
Statute Authorizing Transfer of Local Taxes as Penalty is Unconstitutional
California Appellate Court Ruling on Proposition 22
Legal Alerts Jan 22, 2016
PEG Fees Set by Ordinance Under California Video Franchise Law Are Not Taxes Subject to Prop. 26
State AG Opinion Could Positively Impact Many Local Governments
Legal Alerts Dec 18, 2015
New California Laws Impacting Public Agencies
This comprehensive round-up includes new legislation that will impact cities, counties, special districts and schools.
Press Releases Feb 18, 2015
BB&K Attorneys Garner Top Verdict Recognition
Jeff Dunn, Thomas Eastmond and Steven DeBaun Recognized by the Daily Journal for WRCOG v. Beaumont
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