One final futile legislative effort was made to repeal the state fire prevention fee.

During the final week of the legislative session, Assemblyman Brian Nestande (R, Palm Desert) helped introduce legislation which would repeal the $150 fee.

Its passage was tied to enactment of Assembly Bill 1500, which would have expanded the corporate income tax.

This bill was not passed and the fire fee repeal died.

Action on the fee will move next to the judiciary as opponents gear up to challenge the fee’s legality in the courts. The Howard Jarvis Taxpayers’ Association has a website devoted exclusively to the state fire fee. See and click on the fire tax banner or for more information.

The state of California has begun mailing bills to rural property owners for fire prevention. Residents in State Responsibility Areas, such as the Hill, will eventually receive two bills this year — one for the State’s 2011-2012 fiscal year, and one for its 2012-2013 fiscal year.

Each bill will be $150 per habitable structure on your property.

The Howard Jarvis Taxpayers’ Association website has information and instructions if a property owner would like to seek reimbursement for the fee, which it considers an “illegal tax” pursuant to Proposition 13.

According to Kris Vosburgh, Executive Director, once the state begins to reject the refund claims, the Jarvis Association will have plaintiffs for its lawsuit alleging the fee is really an tax.

“It’s a matter of weeks, not months, now,” Vosburgh said. He expects to have about 40 plaintiffs from throughout the state when the suit is filed.