§ 4-14 SAFE AND ACCESSIBLE SIDEWALKS AND PATHWAYS SPECIAL PARCEL TAX

This Article shall be known as the "City of Albany Safe and Accessible Sidewalks and Pathways Special Parcel Tax."

• a. "City" means the City of Albany.

• b. "Consumer Price Index" or "CPI" means Consumer Price Index for All Urban Consumers (CPI-U) for San Francisco-Oakland-San Jose as published by the U.S. Department of Labor, Bureau of Labor Statistics. If the Consumer Price Index is discontinued or revised, such other government index or computation with which it is replaced shall be used in order to obtain substantially the same result as would be obtained if the Consumer Price Index had not been discontinued or revised.

• c. "Multi-family residential parcel" means all parcels that are improved with more than one residential unit.

• d. "Owner" means the owner or owners of the real property located within the City.

• e. "Parcel" means any real property designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of the County of Alameda.

• f. "Sidewalk maintenance and obstruction removal" means repairing and upgrading public sidewalks and Class I multiuse pathways, and removing obstructions to improve safety and accessibility, and includes but is not limited to the following:

  1. Relocation of shallow utility lines located within area of sidewalk repair;

  2. Grinding of stumps of removed trees;

  3. Replacement of soil or mulch in landscape strips as necessary to avoid a hazardous condition;

  4. Repair of private driveway if necessary to maintain functionality of the existing driveway;

  5. Funding for expedited repairs in locations with occupants that have special access needs (e.g., limited mobility, special events, etc.);

  6. Extending the length of sidewalk or pathway to be repaired beyond the area of immediate hazard in order that the repaired sidewalk or pathway can tie into an existing sidewalk in relatively good condition;

  7. Widening sidewalks to five (5) feet where feasible and appropriate;

  8. Sidewalk shaving and similar measures which address defects without replacement;

  9. Funding program support costs including staff, design, and administrative costs and a comprehensive survey of the public right-of-way every 5 years.

21. Editor's Note: Ordinance No. 2016-03 was adopted by the voters at the November 8, 2016 election. Ordinance No. 2024-02 was adopted by the voters at the November 5, 2024 election.

• g. "Single-family residential parcel" means all parcels which are improved with only one residential unit.

• h. "Special tax" means the special tax imposed by this Article.

• a. An annual special tax in the amounts set forth in Section 4-14.4 is hereby imposed on every parcel of real property within the City.

• b. The special tax constitutes a debt owed by the owner of each parcel of real property to the City.

• c. The special tax shall be levied and collected on each parcel of real property within 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 of Alameda except as otherwise set forth in this Article.

• d. If the owner of real property is by law exempt from ad valorem taxation, the parcel tax imposed herein shall be assessed to the holder of the possessory interest in such parcel, unless such holder is also by law exempt from ad valorem taxation. The special parcel tax shall not apply to: (A) any person, entity, parcel, or property as to whom or which is beyond the power of the City to impose the tax herein provided; and (B) any person qualifying for an exemption described in Section 4-14.3e below.

• e. The tax imposed by this Section shall be subject to the exemptions and discounts set forth in this Section.

  1. Single-family residential parcels and units on multi-family residential parcels shall be exempt from the special tax if they are owned and occupied by a person or persons whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" for a family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections1437 et seq.), for such year. This application process will be in the form of self-certification under penalty of perjury. Owners must apply for the exemption provided for in this Section annually by application to the Finance Director in the manner and at the time set forth by the Finance Director. Such applications shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but not limited to, federal income tax returns and W-2 forms of owner-occupants eligible for this exemption.

  2. Renters who reside in a rental unit within the City of Albany whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" for a family of such size under Section 8 of the United State Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year may apply for a rebate of the special tax imposed by this Section that applies to the rental unit in which they reside. Renters must apply for the exemption provided for in this Section annually by application to the Finance Director in the manner and at the time set forth by the Finance Director. Such applications shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but no limited to, federal income tax returns and W-2 forms of renter occupants eligible for this exemption. Only one such rebate shall be allowed annually to a rental unit.

3. Single-family residential parcels and units on multi-family residential parcels shall receive a 50% discount on the effective rate for the special tax if they are owned and occupied by a person or persons whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "low-income" for a family of such size under Section 8 of the United States Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year. This application process will be in the form of self-certification under penalty of perjury. Owners must apply for the exemption provided for in this Section annually by application to the Finance Director in the manner and at the time set forth by the Finance Director. Such applications shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but not limited to, federal income tax returns and W-2 forms of owner-occupants eligible for this exemption.

4. Renters who reside in a rental unit within the City of Albany whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "low-income" for a family of such size under Section 8 of the United State Housing Act of 1937 (42 U.S.C.A. Sections 1437 et seq.), for such year may apply for a rebate of 50% of the special tax imposed by this Section that applies to the rental unit in which they reside. Renters must apply for the exemption provided for in this Section annually by application to the Finance Director in the manner and at the time set forth by the Finance Director. Such applications shall be on forms provided by the Finance Director and shall provide such information as the Finance Director may require. If the Finance Director determines the need to audit an application, the Finance Director may require additional information, including, but no limited to, federal income tax returns and W-2 forms of renter occupants eligible for this exemption. Only one such rebate shall be allowed annually to a rental unit.

• a. The rate of the special tax for fiscal year commencing July 1, 2025, shall be $0.017 per lot square foot, provided that the special tax shall not exceed $6,000 for any one parcel in the noted fiscal year.

• b. The tax rate noted above shall apply beginning July 1, 2025, and ending June 30, 2026. Commencing July 1, 2026, the tax per year shall be adjusted as set forth in this Section to reflect any increase in the Consumer Price Index beyond the first fiscal year the tax is levied. The increase shall apply both to the tax rate and to the cap per parcel. The tax rate per year on each parcel for each year subsequent to the first year shall be an amount determined as follows:

Tax rate for the = Tax rate for the X Change in Consumer Price Index from April current year preceding year of the immediately preceding year to April of the current year or 1.03, whichever is less

In no event shall the special tax rate for any type of parcel for any year be less than the amount established for the preceding year.

• c. The assessment roll data of the Alameda County Tax Assessor as of January 1 of each year and City records shall be used to determine the lot square footage of each parcel of real property for purposes of determining the amount of the special tax for each parcel and data related to each parcel necessary to determine applicability of exemptions.

• d. For parcels divided by Tax Rate Area lines, the amount of the special tax 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.

The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes collected by the County of Alameda. The City Council may provide for other alternative methods of collection of the special tax by resolution.

The amount of the special tax, any penalty, and any interest imposed under the provisions of this Article shall be deemed a debt to the City. Any person owing money under the provisions of this Article shall be personally liable to an action brought in the name of the City, at its option, for the recovery for such amount.

• a. Revenue from the special tax, including penalties and interest thereon, shall be used for sidewalk maintenance and obstruction removal as such term is defined in Section 4-14.2f, including but not limited to, repairing and upgrading public sidewalks and Class I multiuse pathways and removing obstructions to improve safety and accessibility consistent with the Sidewalk and Pathway Repair Policy adopted by the City Council. The currently approved Sidewalk and Pathway Repair Policy is attached as Exhibit A. The City Council may amend the Sidewalk and Pathway Repair Policy from time to time at its discretion, which changes shall be incorporated into this Article. In no case, however, shall changes to the Sidewalk and Pathway Repair Policy authorize the use of special tax revenue for projects unrelated to repairing and upgrading public sidewalks and Class I multiuse pathways and removing obstructions from public sidewalks to improve safety and accessibility or for other purpose authorized in this Article.

• b. At the City Council's discretion, revenue from the special tax, including penalties and interest thereon, may also be used to pay for the costs of holding an election to seek voter approval of this Article, for the costs of administering the special tax, and for the costs of defending the special tax and this Article, including attorneys' fees and related costs.

EXHIBIT A

SIDEWALK AND PATHWAY REPAIR POLICY

Purpose.

The purpose of the Sidewalk and Pathway Repair Policy is to improve continuous sidewalk and pathway passability in public right of way by repairing sidewalk and Class I multiuse pathway damage and removing vegetation obstructions.

Legal Responsibility .

Under Section 5610 of the California Streets and Highways Code and per Albany Municipal Code Section 14-1.5b, property owners and persons in possession of property are required to maintain adjacent public sidewalks in a safe condition. The existence of this program does not abrogate the responsibility of the property owners to maintain their frontage improvements in a safe manner. As part of the administration of the Sidewalk Program, city staff are to use City newsletter, web page, and outreach events to provide information to property owners regarding their responsibilities for sidewalks.

Repair Program.

The City of Albany will annually determine priority areas for repair. The City will manage and pay the entire project cost of priority sidewalk and Class I multiuse pathway repairs. Upon completion of the repair, the City will issue a certificate of compliance that returns responsibility for all future maintenance and repair of adjacent sidewalks to the property owner pursuant to existing State law. The Transportation Commission will annually propose prioritization of projects to the City Council as well as review sidewalk repair criteria. As part of the scope of work for a sidewalk repair project, expenditure of funds associated with the following is authorized:

• a) Relocation of shallow utility lines located within area of sidewalk repair;

• b) Grinding of stumps of removed trees;

• c) Replacement of soil or mulch in landscape strips as necessary to avoid a hazardous condition;

• d) Repair of private driveway if necessary to maintain functionality of the existing driveway;

• e) Funding for expedited repairs in locations with occupants that have special access needs (e.g., limited mobility, special events, etc.);

• f) Extending the length of sidewalk or pathway to be repaired beyond the area of immediate hazard in order that the repaired sidewalk or pathway can tie into an existing sidewalk in relatively good condition;

• g) Widening sidewalks to five feet where feasible and appropriate;

• h) Sidewalk shaving and similar measures which address defects without replacement;

• i) Funding program support costs including staff, design, and administrative costs and a comprehensive survey of the public right-of-way every 5 years.

Public Notice for Repair Program.

A public notice will be mailed to all property owners adjacent to proposed areas of work ten days before the Transportation Commission's review of the proposed scope of work. The notice will advise property owners that street trees may be subject to removal and that property owners are required to cut back other vegetation in the area of work. The notice will also advise owners that work may be underway for up to two weeks, and solicit requests for information regarding occupants that may have special access needs that will affect the timing of construction.

Point of Permit Program.

The City of Albany will require that specified construction projects above $100,000 valuation will trigger a requirement that the property owner repair the sidewalk to City specifications. The City will conduct a no-cost inspection upon application. The property owner will be responsible for all repair costs if the scope of the projected project would otherwise trigger sidewalk repairs, such as sewer lateral upgrades, cross-sidewalk drains, new driveway or curb-cuts, etc.

Streetscape Improvement Projects.

For sidewalks that that are in locations with fully funded streetscape-related Capital Improvement Projects, the need for repair will be evaluated on a case by case basis. The requirement for property owner repair will be deferred or an interim safety and accessibility solution may be acceptable.

Refinements to Street Tree Program.

The City will evaluate situations where street trees are causing structural damage to sidewalks. A range of options will be considered including root pruning, enlarging tree wells, realignment or ramping of sidewalks around or over roots, or alternative paving materials that extend the functional life of the sidewalk. If a street tree that is causing damage is known to cause uplift relative to other tree species, the tree shall be removed as part of the repair project and replaced with a species not expected to damage sidewalks. City staff shall have authority to remove any tree without public notice if during construction, roots are found in locations that indicate that a new sidewalk will be damaged in the relatively near future and removal of the root is determined by the City Arborist to substantially weaken the health of the tree.

In accordance with the requirements of California Government Code Sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the special tax:

• a. A separate, special account, referred to as the Safe and Passable Sidewalk and Pathway Special Tax Fund, shall be utilized, into which the proceeds of the special tax, including penalties and interest earned on such proceeds, must continue to be deposited.

• b. The specific purposes of the special tax are for the funding of public sidewalk maintenance and obstruction removal projects and for related election, administration, and legal fees as set forth in Section 4-14.7. The proceeds of the special tax shall be applied only to those specific purposes.

• c. The Finance Director shall annually prepare and submit to the City Council a report regarding the special tax funds collected and expended, as well as any other information required by Government Code sections50075.1 and 50075.3. The report may be presented as a separate section within the Annual Comprehensive Financial Report.

The City Council may establish rules and regulations that it determines are necessary and desirable for the administration and implementation of this Article.

This Article may only be amended by a vote of the people if the amendment would result in the special tax being imposed, extended, or increased in a manner not authorized by this Article as originally approved by the voters, or if the amendment would substantially alter the purpose of the special tax. The City Council may enact other amendments including but not limited to amendments necessary to implement or administer the special tax.

The authority to levy the special tax shall remain in effect until June 30, 2035, and as of that date is repealed unless a later ordinance is adopted and approved by the voters that either deletes or extends that date. Special taxes imposed in 2035 shall remain due and owing until paid, even after the authority to impose the special tax has expired.

§ 4-15 PARKS AND OPEN SPACE SPECIAL PARCEL TAX