Alameda County Municipal Code Ch. 4.20 Property Taxation

Section 170 of the Revenue and Taxation, as may be amended from time to time by the State Legislature, is hereby adopted to provide for taxpayer relief upon the occurrence of any of the following events:

A. A major misfortune or calamity, in an area or region subsequently proclaimed by the Governor to be in a state of disaster, if that property was damaged or destroyed by the major misfortune or calamity that caused the Governor to proclaim the area or region to be in a state of disaster. As used in this paragraph, "damage" includes a diminution in the value of property as a result of restricted access to the property where that restricted access was caused by the major misfortune or calamity.

B. A misfortune or calamity.

C. A misfortune or calamity that, with respect to a possessory interest in land owned by the state or federal government, has caused the permit or other right to enter upon the land to be suspended or restricted. As used in this paragraph, "misfortune or calamity" includes a drought condition such as existed in this state in 1976 and 1977.

Any

assessee of any taxable property or any person liable for taxes thereon, whose property was damaged or destroyed by such a misfortune or calamity that was not his or her fault, may apply for reassessment of that property as provided in Section 170. Additionally, the assessor may initiate the reassessment pursuant to the provisions of Section 170 where he or she determines that within the preceding twelve (12) months, such a misfortune or calamity damaged or destroyed taxable property located within the county.

(Ord. 2002-54 § 1 (part): Ord. 96-75 § 1 (part): prior admin. code § 5-2.05)

(Ord. No. 2016-14, § 1, 3-8-16)

The provisions of Section 4.20.020 relating to Section 170 of the Revenue and Taxation Code shall become operative on March 1, 1978.

(Ord. 96-75 § 1 (part): prior admin. code § 5-2.06)

Section 194.9 of the Revenue and Taxation Code is hereby adopted to permit the deferral of unpaid nondelinquent current fiscal year supplemental roll taxes on eligible property reassessed pursuant to Chapter 3.5 (commencing with Section 75) of Part 0.5 of the Revenue and Taxation Code pursuant to the provisions of Sections 194 et seq. of the Revenue and Taxation Code if the owner files with the assessor a claim for deferral on or before the next property tax installment payment date.

(Prior admin. code § 5-2.11)

The purpose of the ordinance codified in this section is to extend the provisions of Section 2 of Article 13A of the California Constitution which authorizes persons over fifty-five (55) years of age to transfer their base year value intra-county upon the purchase of a replacement home to inter-county transfers when the replacement home is purchased or newly constructed in Alameda County. Proposition 90 authorizes the transfer of base year values inter-county upon the adoption of an ordinance subject to the provisions of subdivision (a) of Section 2 of Article 13A of the California Constitution and Revenue and Taxation Code Section 69.5.

This board has consulted all other locally affected taxing agencies within the boundaries of Alameda County through correspondence and a duly noticed public hearing held on April 25, 1989.

(Unnumbered prior admin. code section)

A. Every owner of tax exempt real property shall report to the assessor the creation, renewal, sublease or assignment of any lease, sublease, license, use permit or other document which conveys the right to use that real property within sixty (60) days of the transaction. The report shall be submitted on a form prepared for that purpose by the assessor.

B. The report shall include all of the following:

1. The name and address of the owner;

2. The names and addresses of all other parties to the transaction, including identification of each party and of his or her possessory interest;

3. The type of transaction, whether creation, renewal, sublease or assignment;

4. A description of the property;

5. The date of the transaction;

6. The terms of the transaction, including all of the following:

a. The consideration for the possessory interest, whether paid in money or otherwise;

b. The term of the possessory interest, including any renewal or extension options;

c. If a sublease, the original term, the remaining term and the consideration paid for the master lease;

d. If an assignment, the original term, the remaining term and the consideration paid for the underlying lease.

(Prior admin. code § 5-2.07)

Any claim for the transfer of a base year value from the original property located in another county to a replacement property in Alameda County shall be granted by the assessor if it meets the applicable requirements of both subdivision (a) of Section 2 of Article 13A of the California Constitution and Section 69.5 of the Revenue and Taxation Code.

(Prior admin. code § 5-2.08)

In determining the base year value of the replacement property, the assessor of the county shall accept the base year valuation of the original property in the other county as determined by the assessor of that county.

(Prior admin. code § 5-2.09)

A. The provisions of this section are applicable to any replacement dwelling purchased or newly constructed on or after the effective date of this section and this section shall remain operative until repealed, but in no event for a period less than five years from the date it becomes effective.

B. For any replacement dwelling purchased or newly constructed before July 13, 1989 and after November 9, 1988, the provisions of this section are applicable beginning with the 1990-91 fiscal year.

(Prior admin. code § 5-2.10)

A. Purpose. The board of supervisors of the county hereby declares that this section is adopted to achieve the following purpose: To provide a means by which a taxpayer whose taxes have been increased because of a correction of an error, not that of the assessee, resulting in an increased assessment, either by way of a roll correction under the provisions of Section 4831 of the Revenue and Taxation Code of the state or an escaped assessment under the provisions of Section 531 of the Revenue and Taxation Code of the state, can pay the increased taxes over a three-year period when such increase constitutes a hardship on the assessee.

B. Finding of Hardship. Upon timely filing of a request for spreading of payments for taxes on assessments made pursuant to the provisions of either Sections 4331 et seq., Revenue and Taxation Code of the state or Sections 531 et seq. of the Revenue and Taxation Code of the state, the board of supervisors shall determine whether the error causing the increase in assessment was that of the assessee and whether such increase in assessment and corresponding increase in taxes constitutes a hardship on the assessee.

C. Payment.

1. In those instances where the board of supervisors of the county has determined that the payment of taxes on the increased assessment constitutes a hardship on the assessee, the assessee may elect to pay increased taxes in installments under this section.

2. Effect of Payments. During the time payments are made under this section, there shall not be:

a. A deed to the state for taxes,

b. Any termination of the right of redemption,

c. Any imposition of interest, delinquent penalties, redemption penalties, costs or fees.

3. Amount of First Payment. Election to pay delinquent taxes installments is made by payment, in the same manner as a redemption of thirty-three and one-third (33⅓) percent, or more, of the increased taxes.

4. Time of Payment. The payment of the first installment shall be within one year from the date of the resolution of the board of supervisors of the county increasing the amounts of the assessment which date shall be known as the anniversary date.

5. Succeeding Amounts.

a. In each succeeding fiscal year the assessee shall pay all current taxes, penalties and costs, and any installment on a valid five-year installment plan for payment of prior year delinquent taxes coming due in that fiscal year before the delinquent date of the last installment of current original taxes.

b. In each succeeding fiscal year the assessee shall pay, before the anniversary date, the sum of the following:

i. That amount which is computed to be not less than the difference between the amounts previously paid under the provisions of this section, and

ii. Sixty-six and two-thirds (66⅔) percent of the increased taxes when the payment is made during or prior to the first fiscal year following the year in which election was made to pay delinquent taxes in installments.

iii. One hundred (100) percent of the increased taxes when the payment is made during or prior to the second fiscal year following the year in which election was made to pay delinquent taxes in installments.

Payments under this section are subject to receipting, accounting and deposit in the same manner as a regular redemption, except that no certificate of redemption will be issued on final payment unless such final payment cures all existing delinquent taxes on the property involved. Receipts issued for payments will reflect that the payments are for use of the real estate under this plan for payment of increased taxes in installments.

6. Effect of Default. If all payments are not made on or before the dates prescribed all provisions of the Revenue and Taxation Code of the state relating to the collection of delinquent taxes apply.

7. Concurrent Defaults.

a. A three-year plan for installment payments under this section shall default if the current original taxes and any valid five-year installment plan for payment of prior year taxes are not maintained in a current status.

b. Similarly, any valid five-year installment plan for payment of prior year delinquent taxes shall default if the current original taxes and any three-year plan for installment payments under this section are not maintained in a current status.

8. Other Provisions.

a. A three-year plan for installment payments under this section shall be allowed only in those instances where (i) current original taxes are not delinquent, and (ii) all prior year delinquent taxes are established on a valid five-year installment payment plan pursuant to Article 2, Chapter 3, Part 7, Division 1 of the California Revenue and Taxation Code.

b. Any property covered hereunder in a tax delinquent status shall be sold to the state on or before June 30th (unless previously sold to the state and not redeemed) in the year in which the increased taxes are entered on the roll.

c. All current original taxes, with penalties thereon, and any installment on a five-year plan for payment of prior year delinquent taxes due or coming due in the fiscal year in which the first installment payment is made under the provisions of this section shall be paid before the delinquency date of the last installment of the current original taxes, except that if election to pay the increased taxes installment is made after the delinquency date of the last installment of current original taxes in any fiscal year, the current original taxes, with penalties and costs thereon, shall be paid with or prior to the installment payment herein authorized.

d. The treasurer-tax collector of the county of Alameda shall maintain a separate public record entitled "Three-year Installment Tax Payment for Use of Real Estate" listing the current status of all installment accounts authorized by this section.

(Prior admin. code § 5-31.09)