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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense were:

	2016				2015			2014
Current:
Federal	$	21,651			3,723			50
State	7,088				3,924			(1,146	)
Deferred:
Federal	6,119				16,109			28,493
State	(1,316		)		(484	)		(2,426	)
	$	33,542			23,272			24,971

Schedule of Effective Income Tax Rate Reconciliation

The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $86,381, $61,154 and $76,777 in 2016, 2015 and 2014:

	2016				2015			2014
“Expected” federal income tax	$	30,233			21,404			26,872
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit	4,874				3,332			4,155
Dividend received deduction	(21		)		(43	)		(46	)
Uncertain tax positions	16				3			—
Sales & Use Enterprise Zone Credit	(117		)		—			(880	)
Tangible Property Regulations	(1,184		)		(1,081	)		(5,127	)
Other items, net	(259		)		(343	)		(3	)
	$	33,542			23,272			24,971

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability as of December 31 was as follows:

	2016				2015
Deferred tax assets:
Advances and contributions	$	17,196			16,612
Unamortized investment tax credit	644				676
Pensions and postretirement benefits	3,927				4,094
California franchise tax	2,331				1,322
Other	4,802				3,410
Total deferred tax assets	$	28,900			26,114
Deferred tax liabilities:
Utility plant	$	177,338			165,293
Pension and postretirement benefits	44,737				44,482
Investment in stock	1,280				2,193
Deferred gain and other-property related	9,769				11,686
Debt reacquisition costs	347				397
Other	632				838
Total deferred tax liabilities	$	234,103			224,889
Net deferred tax liabilities	$	205,203			198,775

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

Balance at December 31, 2015	$	755
Increase related to tax positions taken during a prior year, including interest	397
Reductions related to tax positions taken in a prior year, including interest	(20		)
Balance at December 31, 2016	$	1,132

Summary of Income Tax Examinations

SJW Group files U.S. federal income tax returns and income tax returns in various states. The Company is no longer subject to tax examination for fiscal years prior to 2013 for federal purposes and 2010 for state purposes. The open tax years for the jurisdictions in which SJW Group files are as follows:

Jurisdiction	Years Open
Federal	2013 - 2015
California	2010 - 2015
Arizona	2012 - 2015
Connecticut	2013 - 2014
Tennessee	2013 - 2015
Texas	2012 - 2015

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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