League of Women Voters of California Education Fund
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Measure K Public Safety Services Tax Continuation City of Union City 2/3 Approval Required 6,559 / 68.9% Yes votes ...... 2,959 / 31.1% No votes
See Also:
Index of all Measures |
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| Results as of May 4 2:39pm, 100.0% of Precincts Reporting (38/38) |
| Information shown below: Impartial Analysis | Arguments | Full Text | ||||
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Shall a Public Safety Services Tax, to "expire" in five years, be approved to fund continued police and fire protection services in Union City?
The City operates both police and fire departments that serve the City. Both departments employ a significant number of full-time employees. The City provides equipment and stations for both departments. The proceeds from this special tax could be used only to purchase, operate and maintain equipment for public-safety services, to pay salaries of police and fire personnel, and to provide funding for other public-safety services expenses. The tax will "sunset" after 5 years and cannot be renewed without a future vote. It would be imposed on the occupants of residential and non-residential property within the City based on estimated usage of public-safety services. The amount of the tax would be based on the use of the property and parcel size, as set forth in Measure K. The tax would be adjusted annually in accordance with the Consumer Price Index. The tax would become effective ten days following the council certification of the election and would terminate five years later. The tax would not be imposed on unimproved parcels, and a refund would be available for unoccupied improved residential parcels. The owner of the property would be required to collect the tax from the occupant (if the occupant is different from the owner) and remit the tax to the City. The City would be authorized, but not required, to contract with the applicable County to collect the tax on the property tax rolls. If the tax is enacted, the City Council could exempt one or more classes of occupants from the tax, either partially or totally, including a class of occupants based on household income level. If at least two-thirds of the qualified electors voting on this measure do not vote for approval, the measure will fail and the City will not be authorized to collect the special tax. s/MICHAEL S. RIBACK City Attorney of Union City
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News and Analysis The Daily Review
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| Arguments For Measure K |
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The $7 million deficit facing Union City is the largest in
its history. The State has taken millions of dollars of Union
City tax revenue over the past 10 years. Despite sales tax
increases at Union Landing, a prolonged recession has
reduced our total sales tax revenues by over 10% of the
past two years. Workers Compensation, health insurance
premiums, and general insurance costs have skyrocketed.
Our Police and Fire Department budgets represent 72% of
our General Fund budget. If this parcel tax does not pass,
there will be dramatic cuts in both departments. These
departments are understaffed compared to other Alameda
County cities. We have already made cuts, including three
School Resource Officers and three firefighter positions.
Because over 90% of each department budget is personnel
costs, they will be facing massive layoffs if this parcel tax
does not pass. Without the parcel tax one fire station will
close, fewer paramedics will be available, and response
times will be severely affected. Police Officers assigned to
Union Landing will be eliminated, our Community Policing
Program will be discontinued, the Police Activities
League program will end, and the traffic enforcement unit
will be cut. In short, public safety will be severely harmed.
All funds from the parcel tax must be used for Police and
Fire Department operating costs. Low income property
owners will receive an exemption. This parcel tax will
expire in five years. IT IS NOT A PERMANENT TAX.
You chose to live in Union City and to invest in our community
due to a sense of security and public safety. You
don?t want to see Union City deteriorate. Vote to maintain
the quality of life that makes this City a safe place to live,
work and raise a family. Your Police and Fire Departments
need your support! Vote YES on Measure K!
s/MARK GREEN
(No arguments against Measure K were submitted) |
| Full Text of Measure K | |||||||||||||||||||||||||||||||||||||||||||
| BE IT ORDAINED BY THE VOTERS OF THE CITY OF
UNION CITY AS FOLLOWS:
Section 1. Findings. A. One of the primary roles of City government is to provide police- and fire-protection services ("public- safety services"). B. The City's revenue for public-safety services comes from property tax, sales tax, vehicle license fee, and other such revenues. C. The City Council does hereby determine that the cost to continue to provide public-safety services at current levels of service exceeds the amount of funds and revenues generated from all other sources of income available for such purpose. The Council does further determine that the imposition of a special tax on occupants of residential and nonresidential real property throughout the City, as more fully described and set forth below, is necessary to maintain public good, welfare, and safety for a period of five years. D. The imposition of such a special tax will allow the City to provide essential public-safety services to occupants of residential and nonresidential real property throughout the City for the next five years. E. The City recognizes that occupants of both residential and nonresidential property use public-safety services. However, the City has determined that the use of public-safety services by occupants of various classes of residential and nonresidential properties differ significantly in their occupants' respective uses of public-safety services. Therefore, the Council has calculated the tax to take into account the relative use of public-safety services by the occupants of the uses of developed property. F. The City Council has also concluded that the size of a parcel has a direct relationship to the usage of public safety services. A larger parcel, whether residential, commercial or industrial, is likely to have larger structures, more occupants and more visitors located on it (which may also be described as "values at risk"), thus generating more use of public safety services. The annual tax on single- family residences, commercial and industrial parcels is therefore tied to the size of the parcel. G. For example, the tax on multiple family unit parcels is approximately 69% of the tax on single-family residential parcels of a similar size because multiple family units in the City tend to have fewer values at risk and lower occupant densities than single-family units. The Council therefore finds it is appropriate to tax multiple family unit parcels at approximately 69% of the tax on a single-family parcel, reflecting the lower values at risk and lower occupant densities of multiple family units. Similarly, the tax structure imposes higher tax rates on larger single family parcels due to the fact that such parcels are likely to contain larger structures, greater values at risk, and are likely to be used by more occupants. The Council believes that the tax structure reflects the relative occupancies and values at risk associated with each parcel size category and the differing uses of public safety services by residents of each parcel size category. H. A parcel of non-residentially developed real property often has more than one business located on it, and such businesses may contain large quantities of materials and products that may be flammable, hazardous, and quite valuable in the aggregate. If customers and employees are accounted for, more people generally occupy a commercial or industrial parcel than a typical residential parcel. Moreover, non-residential parcels generally create public safety responses in that significantly exceed the scope and extent of the typical public safety responses attributable to residential parcels. The Council has determined that, as a result, the use of public safety services attributable to the smallest size category of non-residential parcels is approximately twice that of a typical single-family residential parcel. The Council further determines that the use of public safety services increases proportionately with the size of non-residential parcels. Thus, the annual tax on nonresidential parcels will vary from approximately twice that of residential parcels to approximately 64 times that of typical residential parcels (for the largest commercial and industrial parcel size category. I. The tax rates established in this ordinance are intended to be proportional to and based on estimates of typical use of and benefit from public-safety services by occupants of different residential parcels and of nonresidential parcels of different types. The rates are not tailored to individual use both because such tailoring is not administratively feasible and because the City must make public- safety services available to all parcels and owners and occupants of parcels equally. J. Since the tax is an excise tax based on the privilege of using public safety services, undeveloped properties are not subject to the tax, since such properties create very little need for public-safety services. K. Similarly, because unoccupied, vacant properties create significantly decreased need for public-safety services, properties that are unoccupied for a period of six months or more are entitled to a refund of one-twelfth of the annual tax for each month the property is unoccupied. L. According to the 2000 Census, approximately 70% of the residential units in the City are owner-occupied. Because this percentage is so high, the overall tax impact is not significantly different if the tax is imposed on occupants as opposed to owners, but the owner is required to collect it. However, nothing in this ordinance is intended to preclude owners from recovering the tax from the occupant. Whether the occupant is charged depends on the occupancy agreement. M. It is not feasible for the City to collect the tax from the non-owner occupants on whom it is imposed because the records available to the City do not include the names of non-owner occupants. Therefore, the only practical way to collect a tax imposed on occupants is to collect it from the owners of the occupied properties. Because the owners of occupied properties are liable for collection of the tax, nonpayment of the tax shall be a lien on the property, if Alameda County collects the tax. N. The tax imposed by this ordinance is an excise tax on the privilege of using and the use of real property, which generates the need for public-safety services. It is not a tax on real property, nor is it any other kind of tax on property or the ownership of property. It is not a transaction or sales tax on the sale of real property. Finally, because the tax proceeds are deposited in a special fund and the fund is restricted for the provision of public-safety services, the tax is a special tax. Section 2. Chapter 3.20 Added to Municipal Code. Chapter 3.20 is hereby added to the Union City Municipal Code, to read as follows: 3.20.010;. Definitions. As used herein, the following definitions shall apply: "Developed" shall be defined in administrative regulations adopted pursuant to Section 3.20.120. "Fiscal year" shall mean the period of July 1 through the following June 30. "Mixed use" shall be defined in administrative regulations adopted pursuant to Section 3.20.120. "Multi-family residential parcel"; shall mean all parcels which are improved with more than one residential unit. "Occupant" shall mean the person or persons who rent, lease, reside in, or otherwise occupy the real property that benefits from public-safety services. "Occupied" shall be defined in administrative regulations adopted pursuant to Section 3.20.120. "Owner" shall mean the owner or owners of the real property that benefit from public-safety services, as shown on Alameda County's most recent assessment rolls. "Parcel" means the land and any improvements thereon, designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of Alameda County. "Public-safety services" means (a) obtaining, furnishing, operating, and maintaining police protection equipment or apparatus, paying the salaries and benefits of police protection personnel, and such other police protection service expenses as are deemed necessary by the City Council for the benefit of the residents of the City; and (b) obtaining, furnishing, operating, and maintaining fire protection equipment and apparatus, paying the salaries and benefits of fire protection personnel, and such other fire protection service expenses as are deemed necessary by the City Council for the benefit of the residents of the City. "Single-family residential parcel" shall mean all parcels that are improved with only one residential unit. "Vacant" shall be defined in administrative regulations adopted pursuant to Section 3.20.120. "Year" shall mean the period from July 1 to the following June 30. 3.20.020. Tax Imposed. An annual tax for public- safety services ("tax") in the amounts set forth in Section 3.20.030 is hereby imposed on every occupant of developed real property within the City. Where there is more than one person who is an occupant, the tax shall not exceed the amounts set forth in Section 4 for all of the occupants of any parcel or unit. The tax is an excise tax imposed on the occupant as of July 1 of each year; provided, however, that if any building or structure on any parcel is unoccupied on that date, the tax is imposed on the first occupant occupying the building or structure during the year. Notwithstanding the tax liability of the occupant, the owner of each parcel giving rise to tax liability under this ordinance shall be responsible for the collection and/or remittance of the tax due and payable hereunder. The tax is required to be collected by the owner constitutes a debt owed by the owner to the City. 3.20.030. Amount of Tax. The tax on each parcel of real property in the City shall depend on the use to which the occupant or owner has put the property and the size of the parcel. The tax per year on each parcel in the City shall not exceed the amount applicable to the parcel, as specified below. No later than July 15 of each year, City Manager shall determine the amount of taxes to be levied upon the parcels in the City for the then-current fiscal year as set forth below. Tax Rate Schedule
By an amount equal to the percentage increase or decrease inthe Consumer Price Index for All Urban Consumers (All Items) (Base Year 1994=100) for San Francisco-Oakland, California, as published by the United States Department of Labor, Bureau of Labor Statistics, for the period from December 2002 to the December of the fiscal year immediately prior to the year in which the percentage adjustment will apply, multiplied by the specific tax rate in the foregoing tax rate schedule. For purposes of example only, if the tax rate for a single-family residential parcel of 4000 square feet is $82, and if the Consumer Price Index for December 2002 is 100 and for December 2004 is 106, the increase of 6 is a 6% increase, meaning an additional tax of $4.92 for the 2005/2006 fiscal year or a total tax of $86.92 for such fiscal year. If an undeveloped parcel becomes developed, the applicable tax for that fiscal year shall be one-twelfth the tax applicable to the property, based on its parcel type once developed, multiplied by the number of months, or part thereof, that it is developed. The tax on mixed-use property shall be based on the proportion that each type of development represents as part of the whole development. The exact calculation shall be defined more specifically in administrative guidelines adopted pursuant to this ordinance. The taxes levied on each parcel pursuant to this section shall be a charge upon the parcel and shall be due and collectible as set forth in Section 3.20.060, below. 3.20.040. Use of Tax Proceeds;. All proceeds of the tax levied and imposed hereunder shall be accounted for and paid into a special fund designated for the provision of public-safety services in the City. In accordance with California Government Code Section 50075.3, the Finance Director shall file an annual report with the City Council that contains the tax funds collected and expended and the status of any project required or authorized to be funded with revenue raised by the tax imposed by this ordinance. 3.20.050. Determination of Occupancy Uses. The records of the County Assessor of the County of Alameda as of January 1 of each year and the records of the City shall be used to determine the actual use of each parcel of real property and, for multi-family residential parcels, the number of units, for purposes of determining the tax hereunder. 3.20.060. Collection. The tax levied and imposed by this ordinance shall be due on July 1 of each year, but it may be paid in two installments due no later than December 10 and April 10. The tax shall be delinquent if not received on or before the delinquency date set forth in the notice mailed to the owner's address as shown on the most current assessment roll of the Alameda County Tax Collector and shall be collected from the owner in such a manner and at such times as the City may provide. The tax due may, at the option of the City and as a convenience for owners who are responsible for collection, be collected from the owner by Alameda County in conjunction with, at the same time, in the same manner, and subject to the same penalties as the County's collection of property taxes. 3.20.070. Exemptions. A. The tax imposed by Section 3.20.020 shall not apply to the occupants of any residential property, if the City Manager determines that the occupants are a very low-income household adjusted for household size. "Very low-income," for purposes of this section shall mean those income and eligibility levels determined periodically by the United States Department of Housing and Urban Development based on the Oakland Standard Metropolitan Statistical Area (SMSA) median income levels by family size. Such levels shall be calculated on the basis of gross annual household income considering household size and number of dependents, income for all wage earners, elderly and disabled family members, and all other sources of household income. Occupants seeking such exemptions shall submit an application to the City Clerk on forms provided by the City. In order to be eligible for the exemptions, occupants must submit such information and documentation as may be required by the City Manager. B. The owner of real property that is unimproved is exempt from collection and payment of the tax. C. The City Council may, by order or resolution, establish one or more classes of occupants otherwise subject to payment of the tax imposed by Section 3.20.020, including, but not limited to, a class based upon household income level, and provide that such classes of occupants shall be exempt, in whole or in part, from such tax. 3.20.080. Refunds - Improved Parcels. The owner of a developed parcel which was unoccupied or vacant for more than six months of any fiscal year shall be eligible for a refund of the amount paid equal to onetwelfth the otherwise applicable tax rate multiplied by the number of months, or part thereof, that the property is vacant. To receive a refund, the owner shall be required to submit an application in a form satisfactory to the City Manager no later than August 1 for the preceding year for which a refund is sought. 3.20.090. Refunds - Claim Required. Any person claiming a refund of the tax for any reason not provided herein shall first file a written claim with the City Clerk on a form specified by the Clerk. Such claim must be filed no later than 100 days after payment of the tax. All claims must be filed by the person who paid the tax or his or her guardian, conservator, or the executor of his or her estate. No claim may be filed on behalf of other taxpayers or a class of taxpayers. Filing of a claim shall be a condition precedent to legal action against the City for a refund of the tax. 3.20.100. Untimely or Unpaid Taxes. A one-time penalty of ten percent (10%) of the tax due is hereby imposed on all taxpayers who fail to pay the tax provided by this ordinance when due. The penalty shall become a part of the tax debt herein required to be paid. In addition, if the tax remains unpaid as of July 1 of the following year, an additional penalty of one and onehalf percent per month shall accrue on all amounts unpaid. If collected by Alameda County, the provisions of the Revenue & Taxation Code shall be applicable. The amount of any tax or penalty imposed hereunder shall be deemed a debt to the City. Any person owing money under the provisions of this ordinance shall be personally liable for such amount in any action brought in the name of the City for the recovery of the amount owed. The City will be entitled to recover from the person against whom such an action is brought its costs incurred in connection with such action including its reasonable attorneys' fees. 3.20.110. Appropriations Limitation. In no case shall the revenues generated by the tax levied and imposed by this ordinance exceed the limitation established by Article XIII B of the Constitution of the State of California. 3.20.120. Administrative Interpretation. The City Council may, by resolution, adopt guidelines for administrative matters related to the interpretation and enforcement of this resolution. Such guidelines may establish new uses or may modify uses listed in Section 4 provided that the maximum for any use can be no more than the rates set out in Section 4. Section 3. Savings Clause. If any section, subsection, sentence, clause or phrase or word of this ordinance is for any reason held to be unconstitutional, unlawful or otherwise invalid by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Union City hereby declares that it would have passed and adopted this ordinance and each and all provisions thereof irrespective of the fact that any one or more of said provisions be declared unconstitutional, unlawful or otherwise invalid. Section 4. Authority for Ordinance. This ordinance is enacted pursuant to the authority of Government Code Section 50077 and Article XIIID, Section 3(a) of the California Constitution. Section 5. Challenge to Tax. Any action to challenge the tax imposed by this resolution shall be brought pursuant to Government Code Section 50077.5 and Code of Civil Procedure Section 860 et seq. Section 6. Effective Date; Election Required for Tax to be Effective. If this ordinance is approved by two-thirds of the voters voting on the issue at the March 2, 2004 election, pursuant to Elections Code Section 9217, the tax shall become effective ten (10) days after the Council certifies the results of the election. Section 7. Five-Year Sunset. If the tax becomes effective, this ordinance shall be automatically repealed five years following the effective date of the tax. |
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