California Court of Appeal Reverses Fairfield Town’s Assessment Increase Under Proposition 218

The California Court of Appeal issued a decision reversing and remanding the Superior Court’s decision that an assessment by the City of Fairfield was in accordance with Proposition 218. The dispute arose when the taxpayer challenged the city’s assessment of his property, arguing it violated Proposition 218’s requirements. The court found that although the assessment may have been initially exempt from Proposition 218, its subsequent increase from $196.23 to $300 per residential lot constituted an “increase” under the law, requiring compliance with Proposition 218’s procedures. The court rejected the city’s arguments that the assessment lacked an applicable “rate” and that ...