Tax (non-estate)

2nd District Court of Appeal, Administrative Law, Election Law, Tax (non-estate)

Osborne v. Logan — School Bond Ballots Must State Tax Rates Per $100,000 of Assessed Value

automatic / July 24, 2026

A California Court of Appeal held that school bond ballot questions must express property-tax rates per $100,000 of assessed value, matching the format required in voter information materials.

3rd District Court of Appeal, Administrative Law, Environmental Law, Tax (non-estate)

Garst v. Tehama County Flood Control District — Countywide Groundwater Registration Charge Is an Unconstitutional Tax

automatic / June 29, 2026

The Third District struck down a Tehama County groundwater district's per-acre annual charge as an unconstitutional tax rather than a valid regulatory fee, ruling that Proposition 26 bars a fee imposed on parcels with no groundwater wells for a well-registration program that provides no direct service to those parcels.

2nd District Court of Appeal, Constitutional Law, Litigation, Tax (non-estate)

Nguyen v. City of Los Angeles — SoCalGas Franchise Fee and Customer Surcharge Are Not a Tax Under Proposition 26

automatic / June 22, 2026

The Second Appellate District affirmed summary judgment for the City of Los Angeles, holding that the 5.5% SoCalGas franchise fee — including a 3.5% surcharge billed to customers — is a charge for use of City streets exempt from Proposition 26's voter-approval requirement, and that no independent reasonableness showing is required under the exemption.

4th District Court of Appeal, Litigation, Real Estate Law, Tax (non-estate)

Waterford Property Co. v. County of Orange — Declaratory Relief Claim Against Tax Assessor Arises from Protected Speech Under Anti-SLAPP Statute

automatic / May 11, 2026

Fourth District holds that a property company’s declaratory relief claim challenging tax assessments arose from the county assessor’s protected speech and petitioning under the anti-SLAPP statute, reversing the trial court’s denial of the county’s motion to strike.

1st District Court of Appeal, Civil Procedure, Tax (non-estate)

Garcia-Rojas v. Franchise Tax Board — Court of Appeal Reverses Summary Judgment, Says Single-Activity Sole Proprietor Is Not a Unitary Business

automatic / May 1, 2026

California Court of Appeal reverses summary judgment for the Franchise Tax Board, holding that a Texas-based radiologist working remotely as a sole proprietor for one California company is not a 'unitary business' under regulation 17951-4(c).

2nd District Court of Appeal, Litigation, Tax (non-estate)

Disney Platform Distribution v. City of Santa Barbara — Streaming Services Are Subject to Santa Barbara’s Video Users’ Tax

automatic / January 30, 2026

Second District (on rehearing) holds Santa Barbara's modernized video users' tax applies to internet video streaming services like Hulu, Disney+, and ESPN+, and rejects challenges under the federal Internet Tax Freedom Act, the First Amendment, and California Constitution Article XIII C.