Skip to main content

GeTtin’ SALTy Episode 55 | California Property Tax Update: The Supreme Court Tackles the Local Tax Subsidy Case

In this episode of GeTtin’ SALTy, host Nikki Dobay is joined by fellow Greenberg Traurig Shareholders Brad Marsh and Colin Fraser for a comprehensive catch-up on California property tax developments as Q2 2025 draws to a close.

The discussion covers key legislative updates, including the impending expiration of the state’s solar energy facility exclusion and ongoing reforms to the parent-child exclusion under Proposition 19.

The main event is a deep dive into the high-profile Olympic and Georgia Partners v. County of Los Angeles case, recently argued by Colin before the California Supreme Court.

The team unpacks the complex questions at stake: whether transient occupancy tax subsidies and hotel “key money” are taxable as real property, and whether the widely used Rushmore valuation approach holds up under legal scrutiny.

The conversation highlights the broader implications for taxpayers and local governments and offers a behind-the-scenes look at oral arguments and legal strategy.

The episode wraps with a superpower debate and a look ahead to the court’s forthcoming decision.

Attachments