On September 14, 2022, Charles Moll, III was a speaker at the 2022 Property Tax Workshop on the topic of “California – A Property Tax Nation unto Itself”.

California, if a separate country, would be the 5th largest economy in the world—so it deserves some special attention. When doing business in the Golden State, it is important to be aware of the California property tax quirks. Just to name a few, business taxpayers may have to deal with split-rolls, transfer taxes as a result of the intersection of the Ardmore decision and Prop 13, and the erosion of Proposition 13 protections through post-Uplands litigation that may make it easier to increase taxes at the local level. In addition, renovations of buildings have the potential to trigger “New Building” assessments in California. The panelists in this session will cover these topics and others as California continues to focus on property taxes and whether businesses should be subject to the tax in a different manner than residential property owners.