May 19, 2025
Starting in 1978 with the passage of Proposition 13, California voters have repeatedly tried to protect their homes and businesses from excessive taxation by imposing limits on property taxes and requiring two-thirds voter approval for other local taxes that disproportionately burden homeowners and businesses. Despite the clear intent of the voters, California courts have sided with the government and its special interest benefactors by creating loopholes that significantly weakened these protections.
Taxpayers are fighting back. The "Local Taxpayer Protection Act to Save Proposition 13" of 2026 will reverse these court-created loopholes and restore the tax relief first started with Proposition 13.
In 2017, the California Supreme Court’s decision in California Cannabis Coalition v. City of Upland created an ambiguity as to whether the state constitution applies to local citizens’ initiatives in the same way it applies to measures placed on the ballot by a government body. Since that time, all kinds of unconstitutional taxes – backed by tax-and-spend special interests – have been imposed on Californians costing billions of dollars that they would not have had to pay if the courts followed the letter and the spirit of the law.
Virtually all the appellate courts have used the Upland loophole to allow unconstitutional new taxes to take effect. Despite our efforts to have the Supreme Court resolve the issue definitively, it has not. This statewide initiative will not only restore taxpayer rights, but it will also provide clarity in the law upholding the two-thirds vote protection.
Since Upland, several local initiative tax increases have been declared “approved” despite falling short of Proposition 13’s two-thirds vote requirement for special taxes (taxes dedicated to a specific purpose). The Upland loophole has allowed special interest groups to write initiatives that raise taxes, direct the money to themselves, and pass them with just a simple majority. The same tax increase proposed by a City Council or County Board of Supervisors would require a two-thirds vote of the electorate to pass. The Save Prop. 13 Act will amend the state constitution to restore and reinforce the taxpayer protections that voters adopted when they passed Proposition 13.
>> Continue reading at HJTA.org <<