LPLAC v. County of Los Angeles: Challenging Measure ER
This summary is informational and is not legal advice.
WHAT HAPPENED
On August 31, 2026, the Libertarian Party of Los Angeles County (LPLAC) and Shawn Osborne filed a lawsuit in Los Angeles Superior Court (Case No. 26STCV27655) challenging Measure ER. Measure ER, on the June 2, 2026 ballot, is a new 0.5% countywide sales (transactions and use) tax expected to raise about $1 billion a year for five years. It took effect October 1, 2026, and raises the Los Angeles County sales tax rate to 10.25%. The complaint says rates would reach as high as 11.75% in Lancaster and Palmdale. The defendants are the County of Los Angeles and Dean C. Logan, Registrar-Recorder/County Clerk, in his official capacity, along with all persons interested in Measure ER.
WHY WE SUED
The complaint alleges that:
- Special statute: The state law that allowed this tax (Rev. & Tax. Code 7286.03, AB 1768) is an unconstitutional local or special statute under Cal. Const. art. IV, sec. 16, so the tax would exceed the sales tax caps in Rev. & Tax. Code 7251.1, 7285.3 and 7285.92.
- Urgency clause: AB 1768's urgency clause is invalid, so the law could not take effect before January 1, 2027 or apply to the June 2 ballot.
- Ballot materials: The ballot materials were misleading, so the election should be invalidated.
The complaint also asks for declaratory and injunctive relief.
WHERE THE CASE STANDS
- The case is a "reverse validation" action (Code Civ. Proc. 860 and 863; Rev. & Tax. Code 7270.5) and has been filed with a request for calendar preference under Code Civ. Proc. 867.
- The summons was published in the Los Angeles Daily Journal on 9/28, 10/5 and 10/12/2026. Interested persons have until October 29, 2026 to respond.
- The County says Measure ER revenue is being held in escrow. It calls the lawsuit "meritless" and says the case could take two or more years. See the Daily News, Sept. 30, 2026: www.dailynews.com/2026/09/30/funds-from-measure-er-a-new-half-cent-sales-tax-for-healthcare-in-la-county-are-frozen-by-a-lawsuit/
- LPLAC is not committing party money to the case.
CONTACT
Plaintiffs' counsel: Jason A. Bezis, Law Offices of Jason A. Bezis, Jason@BezisLaw.com.
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