Court tests for parcel tax
Blog by John Fensterwald/Educated Guess
California case law on the school parcel taxes and clever variations is surprisingly slim, considering that voters in more than 80 school districts have approved them. That’s why eyes are on Alameda Unified, the battleground over what constitutes a legal parcel tax. Last week, an Alameda County Superior Court judge gave the district its second victory in two years. Judge Frank Roesch ruled that Measure A, a $12 million parcel tax that voters narrowly approved in 2010, passed muster. While most districts’ parcel taxes charge a flat amount per property, regardless of parcel size, Measure A offered a twist. It created a parcel tax of 32 cents per building square foot for residential and commercial property owners, with a cap of $7,999. Owners of parcels without buildings pay a flat $299. (more...)