§ 4.56.030. Imposition of parcel tax on vacant property.
A.
A special tax in the amounts set forth below is hereby imposed on every vacant parcel of real property within the City, other than those exempted, as described below.
B.
The tax constitutes a debt owed by the owner of each parcel to the City.
C.
Unless the City Council selects another method for collection of the tax, the County shall levy and collect the tax on each parcel of real property in 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 except as otherwise set forth in this Chapter.
D.
If the City Council selects collection of the tax by the County, the tax shall be imposed on the ad valorem property tax bill for the fiscal year that begins July 1 following the end of the calendar year in which the parcel was vacant. The special tax shall first be imposed no sooner than the ad valorem property tax bill for fiscal year 2020-2021 for parcels that were vacant in the previous calendar year.
E.
Tax Rates.
1.
The maximum tax rates for each property type shall be as set forth in the table below. The City Council may lower, but not increase, the rates, and may by ordinance adopt further categories of exemption. The City shall be responsible for assigning a tax rate for each parcel.
Property Type Annual Tax Rate Residential $6,000.00 per parcel Condominium, duplex, or townhouse unit under separate ownership $3,000.00 per vacant residential unit Nonresidential $6,000.00 per parcel Parcel with ground floor commercial activity allowed but vacant $3,000.00 per parcel Undeveloped $6,000.00 per parcel 2.
For parcels with multiple units, whether residential or non-residential, the parcel is not vacant if any unit on it is not vacant. A condominium, duplex, or townhouse unit under separate ownership is treated as a separate parcel for the purposes of this Chapter , and if it is vacant, is subject to the tax regardless of the status of any other unit on the same lot or that is part of the same development.
3.
For parcels where ground floor commercial activities are allowed by the applicable zoning (with or without a use permit) or are a legal nonconforming use, if all of the ground floor space that could be lawfully occupied by commercial activities is vacant, then the parcel shall be subject to the tax regardless of whether any other portion of the structures on the parcel are occupied.
F.
Real property otherwise wholly exempt from ad valorem tax by state law shall also be exempted from the tax imposed by this Chapter.
G.
Adjustment in Tax Rate. The City Council may, by resolution, establish an annual tax rate less than the maximum amount then authorized. Following any such decrease in the annual tax rate, the City Council may, by resolution, increase the annual tax rate to the maximum rate then permitted, or to any other amount less than the maximum rate then permitted, without obtaining voter approval.
H.
For parcels divided by tax rate area lines, the payment 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.
I.
Imposition of Tax by Zones. The City Council may, by ordinance, establish zones or areas within the City and may restrict the levy of the tax to properties within the zones or areas established.
J.
Exemptions.
1.
The following shall be exempt from the tax imposed by this Chapter :
a.
An owner who qualifies as very low income, as the term "very low income" is defined by the United States Department of Housing and Urban Development.
b.
An owner for whom the payment of the tax imposed by this Chapter would be a financial hardship due to specific factual circumstances.
c.
An owner whose property is vacant as a result of a demonstrable hardship that is unrelated to the owner's personal finances.
d.
An owner who can demonstrate that exceptional specific circumstances prevent the use or development of the property. By way of example only and without limiting the generality of the foregoing, exceptional specific circumstances that prevent the use or development of property include property damage by a recent natural disaster, an undeveloped parcel adjoining a developed residential parcel and used by the occupants as part of the yard, and property with physical conditions that prevent development. The details of this exemption shall be further defined by separate ordinance of the City Council.
e.
An owner of a property that is under active construction. To qualify for this exemption, an owner must call for inspections of the construction with sufficient frequency to keep the building permit or permits active.
f.
An owner of property for which an active building permit application is being processed by the City.
g.
An owner:
(1)
Who is sixty-five (65) years of age or older; and
(2)
Who qualifies as "low income," as the term "low income" is defined by the United States Department of Housing and Urban Development.
h.
An owner who, regardless of age:
(1)
Receives supplemental security income for a disability; or
(2)
Social security disability insurance benefits, regardless of age and whose yearly income does not exceed two hundred fifty (250) percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
i.
An owner that is a non-profit organization or entity owned or controlled by a non-profit organization.
j.
An owner of a parcel included in a substantially complete application for planning approvals that has not yet received approval. An owner of a parcel for which a project with development entitlements have been approved but needing time for completion may apply for and receive an administrative two-year exemption.
2.
The City Administrator's Designee (which if not otherwise designated shall be the Finance Director) shall establish the procedures and guidelines for owners to apply for, and grant, the exemptions identified in this Section. Owners who claim an exemption may be required to submit information annually to substantiate their continuing qualification for the exemption.
3.
The City Council may, by ordinance, establish such other exemptions to the tax imposed by this Chapter and the authorized methods of collection of the tax, as it determines to be appropriate.
4.
The City Council may, by ordinance, provide supplemental definitions for the exemptions in this Section and for the administration of the exemptions as part of the collection of the tax.
(Res. No. 87319, § 3, 7-24-2018)