[Ord. #2018-05]
This section shall be known as the "City of Albany Parks and
Open Space Facilities Special Parcel Tax."
[Ord. #2018-05]
Means the City of Albany.
Means an undivided interest in common in a portion of real
property coupled with a separate interest in space called a unit.
A condominium or townhouse unit is a parcel.
Means Consumer Price Index for All Urban Consumers (CPI-U)
for San Francisco-Oakland-San Jose as published by the U.S. Department
of Labor, Bureau of Labor Statistics. If the Consumer Price Index
is discontinued or revised, such other government index or computation
with which it is replaced shall be used in order to obtain substantially
the same result as would be obtained if the Consumer Price Index had
not been discontinued or revised.
Means all parcels that are improved with more than one residential
unit.
Means all parcels that are improved with uses other than
residences.
Means the owner or owners of the real property located within
the City.
Means any real property designated by an assessor's parcel
map and parcel number and carried on the secured property tax roll
of the County of Alameda.
Means any public park or open space owned by the City of
Albany including: six public parks referred to as Dartmouth Tot Lot,
Memorial Park, Oceanview Park, Ohlone Greenway, Jewel's Terrace Park,
and Peggy Thomsen Pierce Street Park; Albany Hill Open Space Area
and Albany waterfront; over one mile of Albany Creeks including Cerrito,
Middle and Codornices Creek; City trees and street trees.
Means all parcels which are improved with only one residential
unit.
Means the special tax imposed by this Article.
[Ord. #2018-05]
a.
An annual special tax in the amounts set forth in Section 4-15.4 is hereby imposed on every parcel of real property within the City. The special tax shall first be levied in fiscal year 2019-20. The annual assessment levied in City Landscape and Lighting Assessment District No. 1996-1 ("LLAD 1996-1") is anticipated to terminate in fiscal year 2018-19. In the event that the LLAD 1996-1 assessment terminates in a different fiscal year, the special tax shall first be levied in the immediately subsequent fiscal year.
b.
The special tax constitutes a debt owed by the owner of each parcel
of real property to the City.
c.
The special tax shall be levied and collected on each parcel of real
property within the City for which the owner receives a separate ad
valorem property tax bill, at the same time and manner, and subject
to the same penalties and procedures as ad valorem property taxes
collected by the County of Alameda except as otherwise set forth in
this section.
d.
Real property otherwise wholly exempted from ad valorem tax by state
law shall also be exempted from any liability for the special tax.
e.
The tax imposed by this section shall be subject to the exemptions
and rebates set forth in this section.
1.
Single-family residential parcels and units on multi-family residential
parcels shall be exempt from the special tax if they are owned and
occupied by a person or persons whose combined family income, from
all sources for the previous calendar year, is at or below the income
level qualifying as "very low-income" for a family of such size under
Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections
1437 et seq.), for such year. The application process will be in the
form of self-certification under penalty of perjury. Owners must apply
for the exemption provided for in this section annually by application
to the Finance Director in the manner and at the time set forth by
the Finance Director. Such applications shall be on forms provided
by the Finance Director and shall provide such information as the
Finance Director may require. If the Finance Director determines the
need to audit an application, the Finance Director may require additional
information, including, but not limited to, federal income tax returns
and W-2 forms of owner-occupants eligible for this exemption.
2.
Renters who reside in a residential rental unit within the City of
Albany whose combined family income, from all sources for the previous
calendar year, is at or below the income level qualifying as "very
low-income" for a family of such size under Section 8 of the United
States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for
such year may apply for a rebate of the special tax imposed by this
section that applies to the rental unit in which they reside. Renters
must apply for the rebate provided in this section annually by application
to the Finance Director in the manner and at the time set forth by
the Finance Director. Such applications shall be on forms provided
by the Finance Director and shall provide such information as the
Finance Director may require. If the Finance Director determines the
need to audit an application, the Finance Director may require additional
information, including, but not limited to, federal income tax returns
and W-2 forms of renter occupants eligible for this exemption. Only
one such rebate shall be allowed annually to a rental unit.
[Ord. #2018-05]
a.
The rates of the special tax for each parcel type shall be as set
forth in the table below.
|
Parcel Type
|
Size of Parcel
|
Rate, per parcel, unit, or acre
|
|---|---|---|
|
Single-family Residential
|
Not Applicable
|
$69.00 per unit
|
|
Condominium/Townhouse
|
Not Applicable
|
$51.75 per unit
|
|
Multi-family Residential
|
Not Applicable
|
$51.75 per unit
|
|
Non-Residential
|
< 0.25 acre
|
$69.00 per parcel
|
|
Non-Residential
|
>=0.25 acre
|
$259 per acre
|
b.
To keep the tax on each property in constant first year dollars for
each year, the annual tax rates listed in the above table shall be
adjusted as set forth in this section to reflect any increase in the
Consumer Price Index beyond the first fiscal year the tax is levied.
The tax rate per year on each parcel for each year subsequent to the
first year shall be an amount determined as follows:
|
Tax rate for the current year
|
=
|
Tax rate for the preceding year
|
X
|
Change in Consumer Price Index from April of the immediately
preceding year to April of the current year or 1.02, whichever is
less
|
In no event shall the special tax rate for any type
of parcel for any year be less than the amount established for the
preceding year.
c.
If a parcel consists of both residential and nonresidential real
property, the tax rate shall be the rate for nonresidential parcels.
d.
The assessment roll data of the Alameda County Tax Assessor as of
January 1 of each year and City records shall be used to determine
the actual use of each parcel of real property for purposes of determining
the amount of the special tax for each parcel.
e.
For parcels divided by Tax Rate Area lines, the amount of the special
tax for the portion of the parcel within Alameda County shall be calculated
at the same rates as set forth above. For properties wholly within
Alameda County and divided by Tax Rate Area lines into multiple parcels,
the property shall be taxed as a single parcel at the rates set forth
above.
f.
For non-residential parcels 0.25 acres or larger, the tax shall be
calculated by multiplying the then-applicable rate by the actual acreage
of the parcel. By way of example only, and without limiting the general
applicability of the foregoing, if a non-residential parcel were 4.25
acres and the then applicable tax rate were $259, then the tax for
the parcel would be $1,100.75.
[Ord. #2018-05]
The special tax shall be collected in the same manner as ordinary
ad valorem taxes are collected and shall have the same lien priority
and be subject to the same penalties and the same procedure and sale
in cases of delinquency as provided for ad valorem taxes collected
by the County of Alameda. The City Council may provide for other alternative
methods of collection of the special tax by resolution.
[Ord. #2018-05]
The amount of the special tax, any penalty, and any interest
imposed under the provisions of this section shall be deemed a debt
to the City. Any person owing money under the provisions of this section
shall be personally liable to an action brought in the name of the
City, at its option, for the recovery for such amount.
[Ord. #2018-05]
a.
Revenue from the special tax, including penalties and interest thereon,
shall be used for park and open space maintenance and improvements,
including but not limited to maintenance of park and open space trails,
including maintenance to prevent wildfires and to restore native plants;
park facilities such as ball fields and play courts, play structures
and equipment, restroom facilities, landscaping and site furnishing
such as benches, picnic tables and trash receptacles and general maintenance
of the facilities for repair/replacement of damaged and worn-out equipment
and furnishings; adding new amenities such as site furnishings and
play field areas; restoration and maintenance of creek and habitat
areas; maintenance and enhancement of the City's urban forest including
planting, pruning and management of City street trees.
b.
At the City Council's discretion, revenue from the special tax, including
penalties and interest thereon, may also be used to pay for the costs
of holding an election to seek voter approval of this section, for
the costs of administering the special tax, and for the costs of defending
the special tax and this section, including attorneys' fees and related
costs.
c.
Revenue from the special tax, including penalties and interest thereon,
may also be used to pay for rebates to qualifying low-income renters
as provided in subsection 14-15.3e2 of this section.
[Ord. #2018-05]
In accordance with the requirements of California Government
Code Sections 50075.1 and 50075.3, the following accountability measures,
among others, shall apply to the special tax:
a.
A separate, special account, referred to as the Parks and Open Space
Special Tax Fund, shall be created, into which the proceeds of the
special tax, including penalties and interest earned on such proceeds,
must be deposited.
b.
The specific purposes of the special tax are for the funding of maintenance and improvement of City park and open space facilities; for related election, administration, and legal fees; and for rebates to low-income renters, as set forth in subsection 4-15.7. The proceeds of the special tax shall be applied only to those specific purposes.
c.
The Finance Director shall annually prepare and submit to the City
Council a report regarding the special tax funds collected and expended,
as well as any other information required by Government Code sections
50075.1 and 50075.3.
[Ord. #2018-05]
The City Council may establish rules and regulations that it
determines are necessary and desirable for administration and implementation
of this section.
[Ord. #2018-05]
This section may only be amended by a vote of the people if
the amendment would result in the special tax being imposed, extended,
or increased in a manner not authorized by this section as originally
approved by the voters, or if the amendment would substantially alter
the purpose of the special tax. The City Council may enact other amendments,
including but not limited to amendments necessary to implement or
administer the special tax.
[Ord. #2018-05]
The authority to levy the special tax shall remain in effect
unless a later ordinance terminating said tax is adopted and approved
by the voters.
