AUSD Wins Measure H Lawsuit: Parcel Tax Ruled Uniform
Author: Ian C. Langtree - Writer/Editor for Disabled World (DW)
Published: 2010/06/03 - Updated: 2026/05/16
Publication Type: Announcement
Category Topic: Laws and Rights - Related Publications
Contents: Synopsis - Introduction - Main - Insights, Updates
Synopsis: This report covers the Alameda County Superior Court ruling in favor of the Alameda Unified School District (AUSD) in the consolidated cases Beery et al v. AUSD and Borikas et al v. AUSD, which challenged the validity of Measure H, the parcel tax approved by 66.9% of Alameda voters in June 2008. Judge Kenneth Mark Burr rejected all plaintiff claims, finding that Measure H is uniformly applied and complies with Government Code section 50079 and the California Constitution. The decision also confirms the legality of Measure E, a replacement parcel tax with identical structure, and is particularly relevant to seniors and recipients of Supplemental Security Income for a disability, who remain eligible for an exemption on their primary residence and are automatically transferred from existing exemptions under Measures A and H if Measure E is passed - Disabled World (DW).
- Topic Definition: Parcel Tax
A parcel tax is a form of real estate tax in California assessed at a flat rate per parcel of land rather than as a percentage of assessed property value, and is commonly used by school districts and local agencies to raise supplemental revenue. Authorized under Government Code section 50079, parcel taxes require approval by two-thirds of voters and must be applied uniformly to all taxpayers or real property within the taxing jurisdiction, though statutory exemptions are permitted for seniors aged 65 and over and for persons receiving Supplemental Security Income for a disability on their primary residence.
Introduction
AUSD Wins Lawsuit Over Measure H
Judge Kenneth Mark Burr of the Alameda County Superior Court has ruled decisively and definitively for AUSD in the lawsuit over Measure H. In his Statement of Decision resolving the case, Judge Burr rejected all of the plaintiffs' claims and found that the structure of Measure H is uniformly applied and legal under state law.
Main Content
Plaintiffs in the Beery et al v. Alameda Unified School District and Borikas et al v. Alameda Unified School District cases had sought to overturn Measure H, the parcel tax supporting Alameda schools that was passed by 66.9% of Alameda voters in June 2008.
In his ruling Judge Burr concluded the parcel tax imposed by Measure H is uniform and legal.
"The Court rules that Measure H comports with the requirements of Government Code section 50079 and the California Constitution. Accordingly, judgment for the District shall be entered."
"I am thrilled with Judge Burr's decision", stated Superintendent Kirsten Vital. "His ruling is a victory for the students and the entire Alameda community who support and are proud of our quality schools. This ruling is so important in light of the devastating state budget cuts that AUSD is facing," continued Superintendent Vital. "Local funding through Measure H has protected the programs, teachers, and small class sizes we depend on."
This ruling is also significant in that Judge Burr's analysis confirms that the structure of Measure E is also legal.
Measure E is the replacement parcel tax that is being considered by voters in an all-mail election running from late May through June 22nd. Measure E has the same structure as Measure H. If passed by voters this month, Measure E will immediately replace Measures A and H and provide a secure local funding source for eight years.
Seniors and those who receive supplemental security income for a disability are eligible for an exemption from the parcel tax for a parcel comprised of residential real property that is their primary residence in Alameda.
If a person currently claims an exemption under Measures A and H, and Measure E passes, that person will be automatically exempted from Measure E.
Insights, Analysis, and Developments
Editorial Note: The Burr decision is notable for affirming that a flat, equally applied parcel tax structure can satisfy the uniformity requirements of Government Code section 50079, while preserving targeted relief for vulnerable households. For Alameda seniors and residents receiving SSI for a disability, the carry-over exemption provision is the practical takeaway, ensuring that those already approved under Measures A and H do not need to reapply should Measure E succeed at the ballot, and protecting fixed-income homeowners from added tax burden while local school programs remain funded - Disabled World (DW).
Author Credentials: Ian is the founder and Editor-in-Chief of Disabled World, a leading resource for news and information on disability issues. With a global perspective shaped by years of travel and lived experience, Ian is a committed proponent of the Social Model of Disability-a transformative framework developed by disabled activists in the 1970s that emphasizes dismantling societal barriers rather than focusing solely on individual impairments. His work reflects a deep commitment to disability rights, accessibility, and social inclusion. To learn more about Ian's background, expertise, and accomplishments, visit his full biography.