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Simple majority approval of special taxes is now the rule

By Michael G. Colantuono on June 4, 2021
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In 2017, the Court decided California Cannabis Coalition v. City of Upland, a dispute over an initiative to allow marijuana dispensaries in that city. It concluded that an initiative is not subject to some of Proposition 218’s limits on taxes proposed by city councils and county boards of supervisors. Its broad language opened the door to the possibility that a special tax proposed by initiative could be immune from the requirement for two-thirds voter approval. Three Court of Appeal decisions have now walked through that door, concluding that initiative special taxes can be approved by simple majorities of votes — two involving San Francisco (here and here) and one involving Fresno.  All three led to petitions for review in the California Supreme Court and the Supreme Court denied all three petitions. Thus, without deciding a case, the California Supreme Court has made very clear that the law is now settled — special taxes proposed by initiative require only simple majority voter approval.

Photo of Michael G. Colantuono Michael G. Colantuono

Certified appellate specialist, California State Bar. Representing California local governments of all types since 1989 at a large firm before opening my own, mid-sized firm in 2001. We have particular strength in appellate litigation and I have appeared in the California Supreme Court …

Certified appellate specialist, California State Bar. Representing California local governments of all types since 1989 at a large firm before opening my own, mid-sized firm in 2001. We have particular strength in appellate litigation and I have appeared in the California Supreme Court 14 times since 2004.

Our goal is to provide top-notch legal advice that is understandable, helpful, and fairly priced.

Specialties: Appellate advocacy, advice and litigation regarding local government revenues (Props. 13, 62, 218 and 26) , elections, LAFCO, land use, police liability, inverse condemnation and other public law issues.

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  • Posted in:
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  • Blog:
    CHW California Public Law Report
  • Organization:
    Colantuono, Highsmith & Whatley

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