Government Revenues: A How-To Guide for Implementing Propositions 26 and 218

Establishing sufficient and sustainable revenue streams is vital for the hundreds of municipalities and special districts throughout California. The key question is how to develop and implement traditional and non-traditional revenue measures within the parameters set by the California Constitution and state law. The League of California Cities recently completed a new “Implementation Guide for Propositions 26 and 218” to help public entities understand what is and is not allowed and how to structure revenue programs that comply with a complex matrix of laws and regulations. The Guide was prepared by an Implementation Guide Committee consisting of 14 people, including Meyers Nave Principals John Bakker and Sky Woodruff.

The Guide includes specific chapters on taxes, assessments, fees, fiscal initiatives and referenda, and litigation issues. The Guide also includes an introduction which provides historical context and basic information regarding Constitutional limitations on taxes and other local government revenue measures imposed by Propositions 13, 218 and 26. Please click here for a copy of LOCC’s “Implementation Guide for Propositions 26 and 218,” which is a valuable resource for public officials navigating this complex area of public finance. Questions about the Guide may be directed to John or Sky.