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Real Property Transfer Tax
City of Emeryville
Ordinance - Majority Approval Required
Pass: 1353 / 59.50% Yes votes ...... 921 / 40.50% No votes
Index of all Measures
|Results as of Dec 28 11:38am, 100.00% of Precincts Reporting (5/5)|
|Information shown below: Arguments | Full Text|
To ensure funding to maintain essential city services such as: police, fire and emergency services protection; street, sewer and storm drain maintenance; park and open space development and maintenance; bike and pedestrian safety; child care and programs for youth and seniors, shall the City of Emeryville adopt a Real Property Transfer Tax paid only by buyers and sellers of property at the time of sale with all funds benefiting Emeryville?
California Secretary of State's Office
|Arguments For Measure V||Arguments Against Measure V|
|Join the Emeryville Chamber of Commerce, local realtors, residents and taxpayers--Vote Yes on V!
Sacramento politicians continue to seize more money from us, cutting Emeryville's budget in half. Though Emeryville prides itself on excellent fiscal management, we must take action locally to fix the short and longterm deficits caused by the loss of these funds.
Yes on V creates a guaranteed source of local funding for our vital city services that, by law, cannot be taken by Sacramento, ensuring our tax dollars stay local for the benefit of Emeryville residents.
Yes on V helps Emeryville maintain our 9-1-1 and other essential city services but doesn't cost the average person anything. Only those buying and selling property pay a one-time fee.
Emeryville does not currently have the authority to institute a property transfer tax (applied only to buyers/sellers of property) so we lose millions annually. When the Towers in Emeryville sold, the City missed out on over $2,000,000 that could have been spent on your services! Yes on U and V simply allows Emeryville to collect funds from developers and commercial property owners when they purchase or sell expensive property in our City.
Emeryville residents enjoy the benefits of our clean, safe, well-maintained City. Because our police and fire services are top-notch, Emeryville is a desirable place to live and do business. Let's keep it that way!
Yes on V:
For information, visit http://www.ci.emeryville.ca.us
Mayor Jac Asher
Are you a renter in Emeryville, love the city and the way of life and hope to purchase one of the great condos or homes here? Well, if this passes, it may put homeownership out of reach for you! This measure would be a huge increase in tax rates for homeowners and new buyers in our city.
People are looking to buy property everyday. The only new housing that Emeryville has underway now is rental housing. Now the council wants to make it more expensive for someone to buy in Emeryville. Seems that they want to prevent people from buying and stay renters....
The council says commercial property owners and developers will be the ones to pay this tax. If it is the big money they want, why didn't they just leave the residents out of it and only impose a commercial tax? Because they want your money too. They are going to over‐burden Emeryville residents and first‐time home buyers with the increase.
There is no accountability or public oversight over these funds. They can be spent any way staff and future councils see fit, including council salary increases.
All but one of the California cities that have declared bankruptcy have been charter cities. Why? Because some of the state controls aren't in place and "leaders" and staff have run amok with the finances.
Realtors oppose transfer taxes because they make housing less affordable and available for people.
Vote No on V!
Doug Sager, President‐Elect Oakland Association of Realtors (representing Emeryville, Piedmont, and Oakland)
Vote No on V!--Keep Emeryville affordable.
This measure makes home ownership in Emeryville less affordable, especially for first-time homebuyers. Emeryville is a jewel because of the type of housing available, and the affordability compared to surrounding cities.
This is a 990% increase in your taxes. If you buy a condominium in Emeryville for $400,000 today, your tax cost would be $440.00. If this measure passes, your cost spikes to $4,800.00--literally thousands of dollars more.
It's also a burden to residents who may be on hard times and need to sell their home. Think of all the reasons people sell property: job loss; long-term unemployment; medical bills or health issues; divorce; even potential foreclosure. The city is trying to capitalize on misfortune by increasing costs at a time when people can afford it the least.
Don't think that this measure doesn't affect you because you aren't in the market now...things change, and ultimately you will pay. It is a huge increase that affects your pocket book today or in the future.
This is an unnecessary money grab by the city. Just travel out of the city limits to our neighboring cities and you can see that our streets are well maintained, we have less crime, and that our city looks clean and beautiful. Emeryville has been able to keep things running even during the last economic downturn, there's no need now for a substantial tax increase.
There is no fiscal accountability or public oversight of any additional funding. Money goes into the general fund to be used for anything. Do you want to pay to support public pensions or city salary raises? If this measure passes, there's no guarantee that your money would be spent on important services for residents.
Vote No on V!
Gisela (Kris) Owens, former Emeryville Planning Commissioner
Fact: Emeryville doesn't have authority to institute a transfer tax (applied only to buyers/sellers of property) so we lose millions annually. Yes on U and V allows Emeryville to collect funds from developers/commercial property owners when they purchase or sell expensive property in our City.
Fact: When the Towers in Emeryville sold we missed out on over $2,000,000 that could have been spent on your quality of life services!
Fact: Yes on V helps maintain our 9-1-1 and other critical services, but doesn't cost the average person a dime. Only those buying and selling property pay a one-time fee.
Fact: Yes on V maintains police, fire and 9-1-1 safety services and our open space, parks, sewers and storm drains.
Measure V is not a tax on your home or property and will maintain our quality of life! It's a no-brainer--vote Yes on V. For the facts, visit: http://www.ci.emeryville.ca.us
Emeryville Mayor Jac Asher
|Full Text of Measure V|
|An Ordinance of the City of Emeryville adding Article 7 to Chapter 3 of Title 3 of the City of Emeryville Municipal Code with respect to adoption of a realproperty transfer tax
The people of the City of Emeryville do ordain as follows:
Section One. Adding Article 7 to Chapter 3 of Title 3 of the City of Emeryville Municipal Code titled "Real Property Transfer Tax". Article 7 of Chapter 3 of Title 3 of the City of Emeryville Municipal Code titled "Real Property Transfer Tax" is hereby added to read as follows:
3-3.701. Title and Purpose.
This article may be cited as the Real Property Transfer Tax Ordinance of the City of Emeryville. It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California. It is also enacted pursuant to the authority of Article II of the Charter of the City of Emeryville and other authority held as a chartered city.
The tax imposed under this article is solely for the purpose of raising revenues for the general governmental purposes of the City. All of the proceeds from the tax imposed by this article shall be placed in the City's general fund. This article is not enacted for regulatory purposes.
3-3.702. Tax Imposed.
There is hereby imposed a tax on each deed, instrument, or writing, or any other document or change in control and ownership of legal entities, by which any lands, interests in lands, tenements, or other interests in real property located in the City of Emeryville, is or are granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his or her or their direction. The amount of the tax shall be based on the value of consideration or property conveyed (including the value of any lien or encumbrance remaining thereon at the time of sale), and shall be calculated at the rate of $12.00 for each $1,000.00 or fractional part thereof.
Except as set forth in Sections 3-3.705 to 3-3.711, this tax shall apply regardless of the method by which the transfer is accomplished or the relationship of the parties to the transfer.
As used in this article:
"Change in control and ownership of legal entities" means any direct or indirect acquisition or transfer of ownership interest or control in a legal entity that constitutes a change in ownership or transfer of the real property of the entity under California Revenue and Taxation Code section 64, as such statute reads and is interpreted by the California Board of Equalization on November 4, 2014.
"Person" and "persons" mean any natural person, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, co-partnership, joint venture, club, company, joint stock company, business trust, limited liability company, municipal corporation, political subdivision of the State of California, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, and the United States or any instrumentality thereof, and any natural person, who as an individual or with a spouse, owns 51 percent or more of the capital stock of a corporation obligated to file a declaration and pay tax pursuant to this article; and in addition, is a person with the power to control the fiscal decision-making process by which the corporation allocates funds to creditors in preference to its tax obligations under the provisions of this article. A person as defined herein, who is also an officer or director of a corporation obligated to file declarations and pay tax pursuant to this article, shall be presumed to be a person with the power to control the fiscal decision-making process. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to association shall mean the owners or part owners thereof, and as applied to corporation, the officers thereof.
"Real property" and "realty" mean real property as defined by and under the laws of the state of California.
3-3.704. Person on Whom Tax Imposed.
Any persons who make a transfer which is subject to the tax imposed under Section 3-3.702, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under Section 3-3.702.
3-3.705. Exception: Instrument to Secure Debt.
Any tax imposed pursuant to this ordinance shall not apply to any instrument in writing given to secure a debt. Nothing in this article shall be deemed to exclude the amount of any such indebtedness from being included in the value of consideration in connection with any conveyance which is not made solely to secure an obligation or a debt.
3-3.706. Exception: Instruments of United States, State, Territory or Political Subdivision, etc.
Any deed, instrument, or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this ordinance when the exempt agency is acquiring title.
3-3.707. Exception: Conveyances under Reorganization or Adjustment Plans.
Any tax imposed pursuant to this ordinance shall not apply to the making, delivering, or filing of conveyances to make effective any plan of reorganization or adjustment that is any of the following:
(a) Confirmed under the Federal Bankruptcy Code, as amended.
Subdivisions (a) to (d), inclusive, of this section shall only apply if the making, delivery, or filing of instruments of transfer or conveyance occurs within five years from the date of such confirmation, approval, or change.
3-3.708 Exception: Orders of the Securities and Exchange Commission.
Any tax imposed pursuant to this article shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if:
(a) The order of the Securities and Exchange Commission in obedience to
which such conveyance is made is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
3-3.709 Exception: Transfer of Certain Partnership Property.
(a) In the case of any realty held by a partnership or other entity treated as a
partnership for federal income tax purposes, no levy shall be imposed pursuant
to this article by reason of any transfer of an interest in the partnership or other
entity or otherwise, if both of the following occur:
(b) If there is a termination of any partnership or other entity treated as a partnership for federal income tax purposes, within the meaning of Section 708 of the Internal Revenue Code of 1986, for purposes of this article, the partnership or other entity shall be treated as having executed an instrument whereby there was conveyed, for fair market value (including the value of any lien or encumbrance remaining thereon), all realty held by the partnership or other entity at the time of the termination.
(c) Not more than one tax shall be imposed pursuant to this article by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by a partnership or other entity treated as a partnership at the time of the termination.
(d) No levy shall be imposed pursuant to this article by reason of any transfer between an individual or individuals and a legal entity or between legal entities that results solely in a change in the method of holding title to the realty and in which proportional ownership interests in the realty, whether represented by stock, membership interest, partnership interest, co-tenancy interest, or otherwise, directly or indirectly, remain the same immediately after the transfer.
3-3.710 Exception: Deed in Lieu of Foreclosure.
Any tax imposed pursuant to this article shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the mortgagor or trustor as a result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and cost of foreclosure. Consideration, unpaid debt amount, and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument, or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.
3-3.711. Exception: Transfer of Restricted Affordable Units.
Any tax imposed pursuant to this article shall not apply to transfers of real property where said real property is encumbered by a recorded and enforceable covenant executed in favor of the City restricting the ownership and occupancy of said real property, for a period of no less than thirty (30) years following the date of transfer, to "persons and families of low or moderate income" as defined in California Health and Safety Code section 50093.
3-3.712. Administration of Tax.
The City Treasurer (hereinafter referred to in this article as "Tax Administrator") shall collect the tax imposed under this article and shall otherwise administer this article. The Tax Administrator may make such rules and regulations, not inconsistent with this article, as he or she may deem reasonably necessary or desirable to administer this article, as well as necessary forms and receipts.
3-3.713. Due Dates, Delinquencies, Penalties, Interest, Administrative Charges, and Lien Release Recordation Fees.
The tax imposed under this article is due and payable at the time the deed, instrument, or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid ninety (90) days later. In cases where a transfer is effected but not recorded with the County Recorder within ninety (90) days of the date on which the deed, instrument, or writing was delivered, all statutes of limitations regarding liability for the tax imposed by this article shall be tolled until the City has actual knowledge of the transfer, at which time the tax on the unrecorded transfer shall relate back to the date on which the deed, instrument, or writing was delivered. Penalties and interest shall be deemed to have begun accruing on the date the deed, instrument, or writing was delivered, and shall be the joint and several liability of the persons referred to in Section 3-3.704. In the event that the tax is not paid prior to becoming delinquent, a delinquency penalty of ten (10) percent of the amount of the tax due shall accrue. In the event only a portion of the tax is unpaid prior to becoming delinquent, the penalty shall only accrue as to the unpaid portion. An additional penalty of fifteen (15) percent of the amount of tax due shall accrue if the tax remains unpaid on the ninetieth (90) day following the date of the original delinquency. Interest shall accrue at the rate of one (1) percent per month or fraction thereof, on the amount of the tax, inclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalties shall become part of the tax. An administrative charge and a release of lien filing fee equal to the amount charged by the Alameda County Recorder's Office shall be added to the amount owed for each property approved for a tax lien by the City Council.
3-3.714. Declaration May Be Required.
The tax imposed by this article shall be paid to the Tax Administrator by the persons referred to in Section 3-3.704. The Tax Administrator shall have the authority as part of any rules and regulations promulgated by him or her as authorized herein to require that the payment shall be accompanied by a declaration of the amount of tax due signed by the person paying the tax or by their duly authorized agent. The declaration shall include a statement that the value of the consideration on which the tax due was computed includes all indebtedness secured by liens, deeds of trust, or other encumbrances remaining or placed on the property transferred at the time of transfer, and also includes all special assessments on the property which a purchaser or transferee agrees to pay or which remains a lien on the property at the time of transfer. The declaration shall identify the deed, instrument, or writing effecting the transfer for which the tax is being paid. The Tax Administrator may require delivery to him or her of a copy of such deed, instrument, or writing whenever he or she deems such to be reasonably necessary to adequately identify such writing or to administer the provisions of this article. The Tax Administrator may rely on the declaration as to the amount of the tax due provided that he or she has no reason to believe that the full amount of the tax due is not shown on the declaration.
Whenever the Tax Administrator has reason to believe that the full amount of tax due is not shown on the declaration or has not been paid, he or she may, by notice served upon any person liable for the tax, require them to furnish a true copy of their records relevant to the value of the consideration or fair market value of the property transferred. Such notice may be served at any time within three (3) years after recordation of the deed, instrument, or writing which transfers such property.
3-3.715. Determination of Deficiency.
If on the basis of such information as the Tax Administrator receives pursuant to Section 3-3.714, or on the basis of such other relevant information that comes into his or her possession, he or she determines that the amount of tax due as set forth in the declaration, or as paid, is insufficient, he or she may re-compute the tax due on the basis of such information.
If the declaration referenced in Section 3-3.714 is not submitted, the Tax Administrator may make an estimate of the value of the consideration for the property conveyed and determine the amount of tax to be paid on the basis of any information in his or her possession or that may come into his or her possession.
One or more deficiency determinations may be made of the amount due with respect to any transfer.
3-3.716. Notice of Determination.
The Tax Administrator shall give written notice to a person liable for payment of the tax imposed under this article of his or her determination made under Section 3-3.715. Such notice shall be given within three (3) years after the recordation of the deed, instrument, or writing effecting the transfer on which the tax deficiency determination was made.
3-3.717. Manner of Giving Notice.
Any notice required to be given by the Tax Administrator under this article may be served personally or by mail. If service is made by mail, it shall be made by depositing the notice in the United States mail, in a sealed envelope with postage paid, addressed to the person on whom it is to be served at the address as it appears in the records of the City or as ascertained by the Tax Administrator. The service is complete at the time of the deposit of the notice in the United States mail, without extension of time for any reason.
3-3.718. Petition for Redetermination.
Any person against whom a determination is made under this article or any person directly interested may petition the Tax Administrator for a redetermination within sixty (60) days after service upon the person of notice thereof. If a petition for redetermination is not filed in writing with the Tax Administrator, City of Emeryville, 1333 Park Avenue, Emeryville, California 94608, within the sixty (60) day period, the determination becomes final at the expiration of the period.
3-3.719. Consideration of Petition--Hearing.
If a petition for redetermination is filed within the sixty (60) day period, the Tax Administrator shall reconsider the determination and, if the person has so requested in his or her petition, shall grant the person an oral hearing, and shall give him or her ten (10) days' notice of the time and place of the hearing. The Tax Administrator may designate one or more deputies for the purpose of conducting hearings and may continue a hearing from time to time as may be necessary.
3-3.720. Determination of Petition.
The Tax Administrator may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Tax Administrator at or before the hearing.
3-3.721. Finality of Determination.
The order or decision of the Tax Administrator upon a petition for redetermination becomes final thirty (30) days after service of notice thereof upon the petitioner or at the time of hearing of redetermination. There is no appeal of the Tax Administrator's decision on a petition for redetermination to the City Council. Writs challenging the Tax Administrator's decision must be filed with the appropriate court within ninety (90) days of the final date of such redetermination. (Code Civ. Proc. § 1094.6.)
3-3.722. Tax a Debt.
The amount of any tax, penalty, and interest imposed under the provisions of this article shall be deemed a debt owed to the City. Any person owing money to the City under the provisions of this article shall be liable in an action brought in the name of the City for the recovery of such amount. In such action a reasonable attorney's fee shall be awarded the plaintiff. The provisions of this Section shall not be deemed a limitation upon the right of the City to bring any other action, whether criminal, legal, or equitable, based upon the failure to pay the tax, penalty, or interest imposed by this article or the failure to comply with any of the provisions hereof.
Whenever the amount of any tax, penalty, or interest has been overpaid, or paid more than once, or has been erroneously collected or received by the City under this article, it may be refunded as provided in this section, provided that a written claim stating under penalty of perjury the specific grounds on which the refund is claimed is filed with the Tax Administrator within one (1) year of the date of payment. The claim shall be submitted on forms furnished by the Tax Administrator. The Tax Administrator may make such refund if he or she is satisfied that the claimant is entitled to the refund under the provisions of this article. No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.
3-3.724. Tax a Lien.
The amount of tax, penalty, and interest imposed under the provisions of this article is assessed against the property upon the transfer of which the tax is imposed, and if not paid when due, such tax shall constitute an assessment against such property and shall be a lien on the property for the amount thereof, which lien shall continue until the amount thereof including all penalties and interest are paid, or until it is discharged of record. Any person owing money to the City under the provisions of this article shall be liable to an action brought in the name of the City for the recovery of such amount.
3-3.725. Notice of Hearing on Lien.
The Tax Administrator shall file with the City Manager a written notice of those persons on whom the City will file liens. Upon the receipt of such notice, the City Manager shall present the same to the City Council, and the City Council shall forthwith, by resolution, fix a time and place for a public hearing on such notice.
The Tax Administrator shall cause a copy of such resolution and notice to be served upon the persons referred to in Section 3-3.704 not less than ten (10) days prior to the time fixed for such hearing. Such service shall be made by mailing a copy of the resolution and notice to the transferor and transferee of property at their last known address. Service shall be deemed complete at the time of deposit in the United States mail.
3-3.726. Collection of Delinquent Taxes by Special Tax Roll Assessment.
If the City Council authorizes the imposition of a lien following the hearing described in Section 3-3.725,, any delinquent tax charges which remain unpaid by the transferor or transferee shall constitute a special assessment against said property, and shall be collected at such time as is established by the County Assessor for inclusion in the next property tax assessment.
The Tax Administrator shall turn over to the County Assessor for inclusion in the next property tax assessment the total sum of unpaid delinquent charges consisting of the delinquent transfer taxes, penalties, and interest at the rate of twelve (12) percent per annum from the date of recordation to the date of lien.
Thereafter, said assessment may be collected at the same time and in the same manner as ordinary municipal taxes are collected, and shall be subject to the same penalties and the same procedure of sale as provided for delinquent, ordinary, municipal taxes. The assessment lien previously imposed upon the property is paramount to all other liens except for those of state, county, and municipal taxes with which it shall be upon parity. The lien shall continue until the assessment and all interest and charges due and payable thereon are paid. All taxes applicable to the levy, collection, and enforcement of municipal taxes shall be applicable to said special assessments.
Section Two. Effective Date. This Ordinance shall become effective upon the later of January 1, 2015, or as provided by California Elections Code Section 9217.
Section Three. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining portions of this Ordinance shall nonetheless remain in full force and effect. The people hereby declare that they would have adopted each section, subsection, sentence, clause, phrase, or portion of this Ordinance, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions of this Ordinance be declared invalid or unenforceable.
Section Four. Codification. Section One of this Ordinance shall be codified in the City of Emeryville Municipal Code. Sections Two, Three, Four and Five shall not be codified in the City of Emeryville Municipal Code.
Section Five. Execution. The Mayor of the City of Emeryville is hereby authorized to attest to the adoption of this Ordinance by the voters of the City of Emeryville by signing where indicated below.
I hereby certify that the foregoing Ordinance was passed, approved and adopted by the people of the City of Emeryville voting thereon the 4th day of November, 2014.