[1]
Editor's Note: This section was approved by the voters of
the City of Albany at the election of June 6, 2006.
[Ord. #06-05]
a.
Title. This section may be cited as the "Supplemental Library Services Act of 2006," and shall be codified in Chapter 5, Part 23 et seq.
b.
Purpose. The tax imposed under this section is solely for the purpose
of raising revenue for public library services in the City of Albany.
It is the intention of the voters and of the City Council that
the monies raised by this tax be used primarily to provide Sunday
hours for the Albany Library, to replace staff hours lost due to budget
increases, to purchase materials and supplies and to assist in preserving
library services in the event that library funding levels are frozen
by Alameda County.
It is further the intent of this legislation that these monies
raised by the taxpayers of the City of Albany pursuant to this section
shall be spent to provide public library services and materials to
citizens of Albany in an efficient and appropriate manner. To this
end, the Council, after careful public deliberation, may determine
that the services currently provided can be provided more effectively
by changing the method of delivery. If such determination is made,
the Council may procure such public library services from Alameda
County, or other public entity, or agency, or provider it deems suitable,
and/or establish public library services by any of the methods prescribed
by State law.
In recognition of the potential hardship on low-income families
and enterprises, the section provides a complete exemption from the
tax for low-income homeowners, schools, hospitals, churches, and land
used for agricultural purposes.
This special tax is not an ad valorem tax on real property nor
a transaction tax nor sales tax on the sale of real property within
the City.
[Ord. #06-05]
For purposes of this section only, the following terms shall
be defined as set forth below:
Shall mean any structure having a roof supported by columns
or by walls and designed for the shelter or housing of any person,
chattel or property of any kind. The word "building" includes the
word "structure."
Shall refer to all buildings and improvements within the
City that are not classified by this chapter as dwelling units.
Shall mean a building or portion of a building designed for
human occupancy.
Shall mean one (1) or more persons related by blood, marriage
or adoption, who are living together in a single residential unit
and maintaining a common household. Family shall also mean all unrelated
persons who live together in a single residential unit and maintain
a common household.
Shall mean all buildings, structures, fixtures, fences and
paving in the City erected or affixed to land, and all items which
are permanently affixed to land which have become a part of real property
by having been physically incorporated therein or permanently affixed
thereto.
Are defined as including, but not limited to books, magazines,
newspapers, electronic databases, materials for public use that are
in video and audio formats, as well as learning materials used to
enhance reading and literacy skills.
Shall mean all parcels that are not classified by this section
as residential units, and shall include, but not be limited to, industrial
and institutional improvements, as well as vacant parcels.
Shall mean the person having title to real estate as shown
on the most current official assessment roll of the Alameda County
Assessor.
Shall mean a unit of real estate in the City of Albany as
shown on the most current official assessment roll of the Alameda
County Assessor.
Shall include individuals, and for-profit and nonprofit organizations,
including, but not limited to, corporations, partnerships, business
associations and trusts.
As it applies to property owned by any agency of the government
of the United States, the State of California, or any political subdivision
thereof, shall mean possession of, claim to, or right to the possession
of, land or improvements and shall include any exclusive right to
the use of such land or improvements.
Shall mean a building or portion of a building designed for
or occupied exclusively by one (1) family.
Shall mean the total gross area of a parcel as determined
by the Alameda County Assessor and/or as otherwise known to the City
Engineer.
Shall mean an unimproved parcel, but shall not include unimproved
parcels which have been dedicated as open space or parklands.
[Ord. #06-05]
There is hereby imposed a supplemental special tax on all parcels in the City of Albany, except where the parcels are otherwise exempt from taxation by subsection 5-23.4 of this section.
The tax imposed by this section shall be assessed to the owner
unless the owner is by law exempt from taxation, in which case, the
tax imposed shall be assessed to the holder of the possessory interest
in such parcel, unless such holder is also by law exempt from taxation.
The tax hereby imposed shall be at the following rates:
a.
For all single-family residential parcels, the tax shall be at the
annual rate of twenty-four ($24.00) dollars per parcel.
b.
For all condominium residential parcels, the tax shall be at the
annual rate of twenty-four ($24.00) dollars per parcel.
c.
For all multiple-unit residential parcels, the tax shall be at the
annual rate of eighteen dollars ($18.00) per residential unit located
on such parcels.
d.
For nonresidential parcels the tax rate shall be at the annual rate
of ($24.00) dollars for every single-family residential parcel unit
equivalent. Equivalents will be based on parcel square footage and
by land use category as follows:
|
Land Use Category
|
Area (SFE)
|
|---|---|
|
Commercial
|
5,000
|
|
Industrial
|
5,000
|
|
Vacant land at one-half (1/2) the developed rate.
| |
|
Example: assessment calculation for a commercial parcel with
an area of 9,700 sq. ft.:
| |
|
Area
| |
|
9,700 SF / 5,000 SF = 1.94 SFE
| |
|
1.94 SFE ($24) = $46.56
| |
[Ord. #06-05]
The tax imposed by this section shall be subject to the exemptions
set forth in this section.
a.
Low-Income Homeowner Exemption. Exempt from this tax are owners of
single-family residential units in which they reside 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 petition to the Director of Finance of the City
of Albany in the manner and at the time set forth by the Director
of Finance and Administrative Services. Such petitions shall be on
forms provided by the Director of Finance and Administrative Services
and shall provide such information as the Director of Finance and
Administrative Services may require. If the Director of Finance and
Administrative Services determines the need to audit an application,
the Director of Finance and Administrative Services may require additional
information, including, but not limited to, federal income tax returns
and W-2 forms of owner-occupants eligible for this exemption.
b.
Low-Income Renter Rebate. Renters who reside in a 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.
The application process will be in the form of self-certification
under penalty of perjury. Renters must apply for the rebate provided
for in this section annually by petition to the Director of Finance
of the City of Albany in the manner and at the time set forth by the
Director of Finance and Administrative Services. Such petitions shall
be on forms provided by the Director of Finance and Administrative
Services and shall provide such information as the Director of Finance
and Administrative Services shall require. If the Director of Finance
and Administrative Services determines the need to audit an application,
the Director of Finance and Administrative Services 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 (1) such rebate shall be allowed annually to a rental unit.
[Ord. #06-05]
a.
Subject to paragraph b., the tax rates imposed by this section are
maximum rates and may not be increased by the City Council above such
maximum rates. The tax imposed by this section may be reduced or eliminated
by the City Council on or before July 1 in any year in which the City
Council determines that after such reduction or elimination there
will be sufficient revenues available to balance the City Council's
Adopted Policy Budget. Such reduction or elimination shall be effective
for the fiscal year following such vote.
b.
After the first year of imposition of this tax, the City Council
may increase the tax imposed hereby only upon a finding that the cost
of living in the immediate San Francisco Bay Area, as verified by
the Consumer Price Index established by the United States Bureau of
Labor Statistics (all Urban Consumers - San Francisco Bay area), has
increased; the increase of the tax imposed hereby shall not exceed
such verified index. It is further provided that in no event shall
the tax rate adjustment imposed hereby exceed, on an annual basis,
five (5%) percent of the tax rates imposed by the City of Albany during
the immediately preceding fiscal year.
[Ord. #06-05]
This special tax is a property tax and qualified property owners
and renters shall be entitled to the benefits of the Gonsalves-Deukmejian-Petris
Senior Citizen's Property Tax Assistance Law (California Revenue and
Taxation Code Section 20501 et seq.) and the Senior Citizens and Disabled
Property Tax Postponement Law (California Revenue and Taxation Code
Section 20581 et seq.), as provided by law.
[Ord. #06-05]
A certified public accounting firm retained by the City will
perform an annual audit to assure accountability of the proper disbursement
of these tax proceeds in accordance with the objectives stated herein.
[Ord. #06-05]
The Director of Finance and Administrative Services, or her/his
designee, is hereby authorized to examine assessment rolls, property
tax records, records of the Alameda County Recorder and any other
records of the County of Alameda deemed necessary in order to determine
ownership of parcels and computation of the tax imposed by this section.
[Ord. #06-05]
The City Council of the City of Albany is authorized to have
the taxes imposed by this section collected by the County of Alameda
in conjunction with the County's collection of property tax revenues
for the City of Albany. In the event that the County of Alameda collects
the taxes imposed by this section, the imposition of penalties, additional
fees and interest upon persons who fail to remit any tax imposed by
this section, or who fail to remit any delinquent remittance under
this section, shall be subject to and governed by the rules, regulation,
and procedures utilized by the County of Alameda in its collection
of property taxes for the City of Albany and its collection of this
additional tax for the City of Albany.
[Ord. #06-05]
The amount of any tax, penalty, and 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 liable
to an action brought in the name of the City for the recovery for
such amount.
[Ord. #06-05]
When the amount of any tax, penalty, or interest has been paid
more than once, or has been erroneously or illegally collected or
received by the City under this section, it may be refunded provided
a verified claim in writing therefor, stating the specific ground
upon which such claim is founded, is filed with the Director of Finance
and Administrative Services within one (1) year from the date of payment.
If the claim is approved by the Director of Finance and Administrative
Services, the excess amount collected or paid may be refunded or may
be credited against any amounts then due and payable from the person
from whom it was collected or by whom paid, and the balance may be
refunded to such person, his/her administrators or executors.
[Ord. #06-05]
The provisions of this section shall not apply to any person,
or to any property as to whom or which it is beyond the power of the
City of Albany to impose the tax herein provided. If any provision,
sentence, clause, section or part of this section is found to be unconstitutional,
illegal or invalid, such unconstitutionality, illegality, or invalidity
shall affect only such provision, sentence, clause, section or part
of this section and shall not affect or impair any of the remaining
provisions, sentences, clauses, sections or parts of this section.
It is hereby declared to be the intention of the City of Albany, that
this section would have been adopted had such unconstitutional, illegal
or invalid provision, sentence, clause, section or part thereof not
been included herein.
[Ord. #06-05]
The City Council is hereby authorized to promulgate such regulations
as it shall deem necessary in order to implement the provisions of
this section.
[Ord. #06-05]
This section may not be amended by action of the City Council
without the applicable voter approval.
[Ord. #06-05]
Pursuant to California Constitution Article XIIIB, the appropriation
limit for the City of Albany is hereby increased by the aggregate
sum authorized to be levied by this special tax for each of the four
(4) fiscal years from 1994-95 through 1997-98.
