The ‘Pickleball’ Tax – What’s The Big Dill?

The Goldwater Institute, a libertarian think tank, announced in December 2024 that it was suing the city of Gilbert, AZ, on behalf of a private homeowner and a home builders association. Goldwater alleges that a series of tax hikes approved by the Gilbert City Council in 2024 are unconstitutional and place an undue burden on their clients and the taxpayers of Gilbert.

The Goldwater Institute has a history of successfully suing local governments in Arizona for alleged constitutional violations, such as when they sued to defend voters’ rights to wear Tea Party shirts to polling places in Flagstaff. The New York Times has previously labeled Goldwater as a ‘watchdog for conservative ideals.’ A less generous description than Goldwater’s self-styled title of ‘defenders of the American Dream.’

The approved changes – which include increases for taxes on goods, services, and short-term rentals – earmarked the additional revenue for infrastructure improvements within the city. One such improvement planned by the council was the construction of a community pickleball court.

For those who don’t know, pickleball is described by the Global Pickleball Federation as having elements of tennis, badminton, and ping-pong. It is played on a court similar to that used in tennis, but smaller and with a lower net. Players use a paddle to hit a perforated plastic ball (similar to a wiffle ball) over the net, earning points when their opponent fails to return the ball. It has been steadily increasing in popularity as a sport over the past several decades.