Belvedere Municipal Code Ch. 3.28 Special Taxes and Appropriation Limit Increases

SPECIAL TAXES AND APPROPRIATION LIMIT INCREASES

Sections:

• 3.28.010 Tax authorized by Government Code.

• 3.28.020 Hearing—Fixing of rate—Tax lien.

• 3.28.030 Funding and expending.

• 3.28.040 Collection.

• 3.28.050 Appropriation limit increased.

• 3.28.060 Amendment—Repeal—Implementation. 3.28.070 Fire service tax—Maximum tax limit.

• 3.28.080 Fire service tax rate.

This Chapter and the taxes authorized therein are adopted pursuant to the provisions of Article 3.5 (Section 50075 et sect.) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code of the State of California. (Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)

Prior to levying a special tax under this Chapter in any fiscal year, the City Council shall conduct a public hearing on the proposed tax. Such hearing shall be conducted prior to the adoption of the annual budget for that year. Notice of said hearing shall be posted as required by law at least fifteen days prior to said hearing. All of the information and material which the City Council intends-to consider at such hearing and the amount of tax proposed to be raised shall be made available to the public by being on file in the office of the City Clerk for at least fifteen days prior to said hearing. Following said hearing the City Council may adopt a resolution fixing the amount of tax to be raised and levying said tax. Any tax levied under this Chapter shall become a lien upon the properties against which it is assessed and shall be collectible in a manner prescribed by law or ordinance. (Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)

Proceeds of any tax levied under this Chapter shall be set apart in special funds and expended only for the purposes stated in this Chapter. Unexpended residue of any money raised by the City under this Chapter may only be used in the succeeding year for the purposes stated in this Chapter. (Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)

The City Council may elect to have any special tax authorized under this Chapter collected in any manner which is lawful and appropriate, including, but not limited to having the tax collected by the County of Marin as part of the annual tax bill sent to residents by the County. (Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)

The appropriations limit of the City of Belvedere as determined pursuant to Article XIIIB of the Constitution of the State of California is hereby increased by the maximum tax amounts permitted pursuant to this chapter. The duration of this section 3.28.050 shall be four fiscal years beginning July 1, 2000, and ending June 30, 2004. This section may be amended or reenacted by the electors as provided in Section 4 of Article XIIIB of the Constitution of the State of California. This section is declared to be necessary for and incidental to the successful achievement of the purposes of this chapter. (Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)

This Chapter or any provision thereof may only be amended or repealed by approval of two-thirds of the voters voting on the proposition at any initiative or referendum election, except for Section 3.28.050, which is controlled by the provisions of Article XIIIB of the Constitution of the State of California. The City Council may adopt such ordinances, resolutions, and regulations necessary to implement this Chapter. The cost of implementing this Chapter may be charged against revenues derived herefrom. (Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)

If prior to any fiscal year, commencing with the fiscal year beginning July 1, 2000, the City Council determines that the cost of providing safe, adequate, and proper fire protection and emergency medical services will exceed $400,000, it may levy a special tax for such fiscal year on each parcel of real property within the City in the manner provided in this chapter. This special tax shall be in addition to all other taxes allowed by law. The maximum amount to be derived by this tax in the fiscal year commencing July 1, 2000, shall be $450,000; every fiscal year thereafter the limit shall be adjusted as if it were an appropriation subject to the limitation of the provisions of Article XIIIB of the Constitution of the State of California (Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)

After determining the amount of fire service tax to be raised pursuant to the provisions of Section 3.28.070, the City Council shall increase or decrease by a uniform percentage the tax rates per parcel of real property within the City not exempted by law prescribed herein below as follows using said adjusted rates to levy said tax:

A. For each dwelling unit on the parcel, one thousand one hundred forty-three dollars and forty cents per dwelling unit per year.

B. For each occupancy in a structure on the parcel other than a dwelling unit or an accessory use to a dwelling unit, one thousand three hundred one dollars and fifty cents per occupancy.

C. For each parcel on which no structures exist taxable pursuant to subsection A or B of this section, two hundred twenty-eight dollars and ninety-four cents per parcel; providing, however, that the completely submerged unimproved parcels in Belvedere Cove owned by Corinthian Island property owners shall be exempt from said tax.

D. A junior accessory dwelling unit, as defined in Title 19, shall not constitute a dwelling unit subject to the fire service tax under this section. (Ord. 2026-01 § 2, 2026; Ord. 2025-05 § 2, 2025; Ord. 2024-04 § 2, 2024; Ord. 2017-1 § 2, 2017; Ord. 2016-8 § 2, 2016; Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)

The Belvedere Municipal Code is current through Ordinance 2026-01, passed July 13, 2026.

Disclaimer: The City Clerk’s office has the official version of the Belvedere Municipal Code. Users should contact the City Clerk’s office for ordinances passed subsequent to the ordinance cited above.

City Website: www.cityofbelvedere.org

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