(a) 
To avoid undue hardship on low-income homeowners, the Davis city council hereby enacts a "low income refund program" for city special taxes.
(b) 
The parks maintenance special tax and the open space protection special tax include provisions requiring the city to enact a low income refund program for each tax. The program established by this article implements these requirements.
(c) 
This article pertains to the following City of Davis special taxes: parks maintenance special tax and open space protection special tax.
(d) 
Qualification for refund under this article automatically qualifies a homeowner for refund of each special tax listed in subsection (c) of this section.
(Ord. 1986 §1; Ord. 2081 § 1, 2002)
The following terms shall have the following definitions when used in this article:
Household member
means any and all persons who reside in, dwell or inhabit the named parcel at any time during the tax year for which a refund is requested, and, or all parties named as owner or co-owner on the assessor's parcel tax role even if they did not occupy the residence during the tax year for which the refund is requested. Co-owners are considered household members whether or not they reside in the home.
Homeowner
means the owner-occupant of a parcel located within the City of Davis who is listed as the owner on the assessor's parcel tax role, or a resident-owner in a "limited equity housing cooperative" (LEC).
Limited equity housing cooperative (LEC)
means a cooperative owned by a non-profit corporation or non-profit housing sponsor, where the resident-owners own the cooperative as an undivided whole, rather than as individual units, with the exclusive right to occupy a specific unit within the cooperative, and, where the resident-owner must be bought out of their ownership to separate from the LEC. For purposes of providing a low income refund of the park tax, an LEC is the functional equivalent of a condominium.
Low-income
means the maximum, total combined household income for the tax year in which an application for a refund is filed under the low income refund program, does not exceed fifty percent of the median income adjusted for household size for Yolo County as established by the State Department of Housing and Community Development for the previous May.
Total combined household income
means wages, tips, social security, interest, dividends, pensions, SSI/SSP, rental income, capital assets income for all household members for the tax year for which the refund is requested.
(Ord. 1986 § 1; Ord. 2081 § 1, 2002)
(a) 
The low income refund program allows for reimbursement of the park maintenance and open space protection special taxes paid on a specific parcel for a specific tax year to eligible homeowners who meet the low-income requirements and who file a complete application packet for reimbursement during the filing period for that specific tax year. This is an annual refund program, not an exemption from the tax.
(1) 
A new application must be filed each year to request reimbursement.
(2) 
Applicants must meet the eligibility requirements and qualifications each year they file.
(b) 
Eligibility requirements.
(1) 
The applicant must be a "homeowner," for the tax year in which the refund is requested, and attest to same in the application.
(2) 
The applicant must provide proof of the total combined household income by submitting a complete copy of the federal income tax return for the prior tax year for all household members. Any household member who did not file a federal return, shall submit a complete California Home-owners Exemption Franchise Tax Board Form 9000 for the year in which the refund is requested.
(3) 
The special park maintenance and open space protection taxes for the parcel must not be delinquent as determined by the Yolo County year-end assessment report.
(4) 
The application must be signed or co-signed by the owner or owners.
(c) 
Qualifications for a low-income refund. The total combined household income must not exceed the low-income limit for the applicant's household size established for that tax year.
(Ord. 1986 § 1; Ord. 2081 § 1, 2002)
The Treasurer is hereby authorized to disburse a refund of the special park maintenance and open space protection taxes to eligible homeowners who qualify for the LIRP each tax year.
(Ord. 1986 § 1; Ord. 2081 § 1, 2002)