Homeowner fighting ‘air’ property tax

July 8, 2010

Huntington Harbour, Calif., homeowner Frank Singer got a bill from the state charging him a fee for his home's cantilevered deck extension. The 4-feet-by-30-feet added decking hangs over a waterway, which is state property, behind his house.

Singer says the bill is improper and unfair and he's refusing to pay it.

He calls the $680 levy an "air tax' and is questioning how the California Lands Commission came up with the amount.

The Commission says it's reasoning is simple. "You are being charged rent for the use of state land because your deck
extends over your property line and onto state owned property,'' says the letter it sent to Singer.

The letter furthers states that the Lands Commission owns the "land'' within
the two main channels in the development, but not the other, smaller
waterways in the harbor.

Two parts to the complaint: Singer is not convinced. He has two main complaints.

First, he's challenging the state's right to send him a bill.

I think he's going to have trouble winning this fight. He doesn't own the waterway. I suspect any arbiters will likely agree with Lands Commission attorney Curtis Fossum, who said, "If somebody was building over your property without your permission,
they would be a trespasser. You don't have a right to build over
the state's property. If the state wants to permit it, it's duty bound
to charge a fair market value.''

But that fair market value is Singer's other issue.

He disagrees with the state computing the fee by basing it
on the deck's square footage. Rather, he argues, "the proper method would be to determine
the value of the air the deck invades, not the value of what invades the
air.''

And the air, he says, is "worthless.''

OK, Mr. Singer, you're wrong. The air isn't worthless.

But I'll grant that you might be able to change the way the property or air or whatever tax is figured.

However, do keep in mind that old saying: Be careful for what you wish for.

Fighting your property tax assessment: If you have issues with state or local taxes on your property, and I'm talking standard old terra firma here, it's not that hard.

You can find details on how to effectively fight the property tax man in Appealing your property tax appraisal.

Good luck!


Related
posts:
   

Want to tell
your friends about this blog post?
Click the Tweet
This
or Digg This
buttons
below or use the Share This icon
to
spread the word via e-mail, Facebook and other popular
applications. Thanks!

Share:

The More Tax Posts tab at the top of this page will take you to, well, more tax posts. You also can search below for a tax topic. 

Latest Posts
6 tax moves to consider this June

June 3, 2026

Definitely take a break this June. But taxes don’t take vacations. So, you also should…

Read More
Tax Season 2026 Continues!

We made it. Tax Day 2025 is finally over. For most of us. When the filing season started on Jan. 26, millions who were expecting refunds filed immediately. Most of us got our returns to the Internal Revenue Service by April 15. But plenty of taxpayers also got extensions. They are looking at an Oct. 15 filing deadline.

Those procrastinating filers aren’t a problem. In fact, the IRS appreciates taxpayers who take time to fill out their 1040 forms correctly. It also is grateful that tax submissions are spread out a bit, especially now that the IRS is a leaner agency. Processing returns is easier when they arrive throughout the year instead of in massive bunches.

But enough about Uncle Sam’s tax collection issues. The focus now is on all y’all who filed for extensions, giving you another six months to complete your return. Since your new mid-October due date will be here before you know it, let’s get started now on meeting it.

The ol’ blog is here to help you finish up your extended Form 1040. You can start with January’s tax tips page, which has links to the rest of the year’s tips by-month collections. You also can peruse various tax categories for more tailored advice by clicking on the More Tax Posts drop-down menu at the top of this (and every) page.

And to make sure you don’t miss your new filing deadline, the count-down clock below will let you know just how much time you to file by Oct. 15. At the latest.e. (Note: I’m in the Central Time Zone, so adjust accordingly for where you live.)

Comments