Chapter 7.57 — LIBRARY RELIEF ACT OF 2024

Sections: 7.57.010 Imposition of special tax for library operations and services. 7.57.020 Definitions. 7.57.030 Tax authorized--Tax rate--Adjustments for inflation.

7.57.040 Exemptions. 7.57.050 Term of tax. 7.57.060 Spending Priorities. 7.57.070 Duties and authority of the City Manager. 7.57.080 Collection with property tax--Interest and penalties. 7.57.090 Refunds. 7.57.100 Collection of unpaid taxes. 7.57.110 Savings clause. 7.57.120 Violation--Penalty. 7.57.130 Increase appropriations limit.

A. This chapter may be cited as the "Library Relief Act of 2024." The tax imposed under this chapter is solely for the purpose of funding library operations and services, including but not limited to building maintenance, collections and staffing.

B. The City Council may impose the tax authorized by this Chapter at the rate and subject to the inflation adjustments set forth in Section 7.57.030.

C. This special tax is imposed under Section 4 of Article XIIIA of the California Constitution and the City’s constitutional authority as a charter city under Article XI, Section 5 of the California Constitution.

D. The proceeds of the tax imposed by this chapter shall be placed in the library fund established by Section 3.04.070 of the Berkeley Municipal Code or in another special fund to be used only for the purposes of funding library operations and services. (Ord. 7947-NS § 2, 2024)

For purposes of this chapter only, the following terms shall be defined as set forth below:

A. "Building" shall mean any structure having a roof supported by columns or by walls and designed for the shelter or housing of any person, chattel or property of any kind. The word "building" includes the word "structure."

B. "Dwelling" shall mean a building or portion of a building designed for human occupancy.

C. "Dwelling unit" shall mean a building or portion of a building designed for or occupied exclusively by one family.

D. "Family" shall mean one or more persons related by blood, marriage or adoption, and, in addition, any domestic servants or gratuitous guests thereof who are living together in a single dwelling unit and maintaining a common household. Family shall also mean all unrelated persons who live together in a single dwelling unit and maintain a common household.

E. "Improvements" shall mean all buildings or structures erected or affixed to the land.

F. "Square footage" shall mean the total gross horizontal areas of all floors, including usable basement and cellars, below the roof and within the outer surface of the main walls of buildings (or the center lines of party walls separating such buildings or portions thereof) or within lines drawn parallel to and two feet within the roof line of any building or portion thereof without walls (which includes, notwithstanding paragraph 3 below, the square footage of all porches), and including pedestrian access walkways or corridors, but excluding the following:

1. Areas used for off-street parking spaces or loading berths and driveways and maneuvering aisles relating
thereto.

2. Areas which are outdoor or semi-outdoor areas included as part of the building to provide a pleasant
and healthful environment for the occupants thereof and the neighborhood in which the building is located.
This exempted area is limited to stoops, balconies and to natural ground areas, terraces, pools and patios
which are landscaped and developed for active or passive recreational use, and which are accessible for use
by occupants of the building.

3. Arcades, porticoes, and similar open areas which are located at or near street level, which are accessible
to the general public, and which are not designed or used as sales, display, storage, service or production
areas.

G. "Structure" shall mean anything constructed or erected, the use of which requires location on the ground or attachment to something having location on the ground.

H. "Parcel" shall mean a unit of real estate in one ownership as shown on the most current official assessment role of the Alameda County Assessor. (Ord. 7947-NS § 2, 2024)

A. There is hereby imposed a tax on the square footage of all improvements in the City of Berkeley, except where the improvements are otherwise exempt from taxation by this chapter.

B. The rate of tax for the fiscal year 2025-26 shall be as follows:

1. For all dwelling units, the tax shall be imposed at the rate of $0.06 per square foot of improvements.

2. For all other property, the tax shall be imposed at the rate of $0.09 per square foot of improvements.

C. The City Council may increase the previous year’s tax by up to the greater of the cost of living in the immediate San Francisco Bay Area, or per capita personal income growth in the State of California, as verified by the United States Bureau of Labor Statistics. If either index referred to above is discontinued, the City shall use any successor index specified by the applicable agency, or if there is none, the most similar index then in existence. (Ord. 7947-NS § 2, 2024)

A. The tax imposed by this Chapter shall not apply to parcels and improvements exempt from taxation by the City pursuant to the laws or constitutions of the United States or the State of California.

B. The tax imposed by this chapter shall not apply to any property owned by any person whose total personal income, from all sources, for the previous calendar year, does not exceed that level which shall constitute "very low-income," as may be established by resolution of the City Council. Any taxpayer claiming the exemption under this section shall be required to demonstrate his or her entitlement thereto annually by submitting an application and supporting documentation to the City Manager or the City Manager’s designee in the manner and at the time established in regulations and/or guidelines hereafter promulgated by the City Manager subject to review by the City Council in its discretion. Such applications shall be on forms provided by the City Manager, or the City Manager’s designee, and shall provide and/or be accompanied by such information as the City Manager shall require, including but not limited to, federal income tax returns and W-2 forms.

C. Any person or entity claiming an exemption from the tax imposed by this Chapter shall file a verified statement of exemption on a form prescribed by the City Manager prior to June 30th of the first fiscal year for which the exemption is sought. (Ord. 7947-NS § 2, 2024)

The tax imposed by this chapter shall be operative from July 1, 2025 until ended by voters. (Ord. 7947-NS § 2, 2024)

The following list of spending priorities shall be considered by the City when spending the proceeds of the tax imposed by this chapter. Nothing in this section shall be construed to limit the scope of permissible uses of the proceeds of this tax set forth in Section 7.57.010:

A. Keep neighborhood libraries well-staffed and in good repair.

B. Maintain weekend and evening hours.

C. Increase afterschool reading programs, homework help and tutoring for children and teenagers.

D. Maintain high-quality children’s story times and programming at all five libraries.

E. Provide literacy services for all ages.

F. Provide supportive places, resources and activities for children and teens.

G. Provide more copies of up-to-date books, e-books and other materials.

H. Maintain library facilities.

I. Expand summer learning programs.

J. Maintain the tool library for home repair, bike and culinary tools.

K. Improve accessibility for wheelchair and low mobility users in all library locations.

L. Improve library programs for seniors.

M. Install or upgrade air conditioning and install solar panels at the Central Library and neighborhood libraries to respond to climate crisis challenges.

N. Improve the usability of the library’s website and optimize it for cell phone use and those with disabilities.

O. Expand multilingual collections and bilingual programming for all ages.

P. Upgrade all libraries for fast wifi service.

Q. Expand programs for job seekers.

R. Ensure free access to the top newspapers and magazines from all over the world.

S. Ensure the library collections reflect the community’s diversity, equity and inclusion goals.

T. Fund social worker services in more than one location.

U. Revitalize the art and music floor at the Central Library.

V. Decrease wait times on new and popular digital titles.

W. Expand the "library of things" for check out with items like camping equipment, boardgames and audiovisual equipment.

X. Remodel spaces for additional quiet study and music practice rooms.

Y. Provide separate space for quiet adult and older adult reading. (Ord. 7947-NS § 2, 2024)

It shall be the duty of the City Manager or the City Manager’s designee to collect and receive all taxes imposed by this chapter, and to keep an accurate record thereof.

The City Manager or the City Manager’s Designee is hereby charged with the enforcement of this chapter, except as otherwise provided herein, and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this chapter, including provisions for the re-examination and correction of returns and payments. The Director of Finance may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

Upon disallowing any claim submitted pursuant to Section 7.57.080, the City Manager or the City Manager’s designee shall mail written notice thereof to the claimant at the claimant’s last known address. (Ord. 7947-NS § 2, 2024)

The City Council is authorized to have the taxes imposed by this chapter collected by the County of Alameda in conjunction with the county’s collection of property tax revenues for the City of Berkeley. In the event that the County of Alameda collects the taxes imposed by this chapter, the imposition of penalties, additional fees and interest upon persons who fail to remit any tax imposed by this chapter, or who fail to remit any delinquent remittance under this chapter, shall be subject to and governed by the rules, regulations and procedures utilized by the County of Alameda in its collection of property taxes for the City of Berkeley, and in its collection of this additional tax for the City of Berkeley.

Every penalty imposed and such interest as accrues under the provisions of this chapter shall become a part of the tax herein required to be paid. (Ord. 7947-NS § 2, 2024)

Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in Chapter 7.20 of the Berkeley Municipal Code or any such successor chapter. (Ord. 7947-NS § 2, 2024)

The amount of any tax, penalty, and interest imposed under the provisions of this chapter shall be deemed a debt to the City. Any person owing money under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount. The City shall be entitled to reasonable attorneys’ fees and its costs of suit in any such action. (Ord. 7947-NS § 2, 2024)

The provisions of this chapter shall not apply to any person, association, corporation or to any property as to whom or which it is beyond the power of the City Council to impose the tax herein provided. If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of the City Council of the City of Berkeley that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein. (Ord. 7947-NS § 2, 2024)

Any person who fails to perform any duty or obligation imposed by this chapter shall be guilty of an infraction as set forth in Chapter 1.20 of this code. The penalties provided in this section are in addition to the several remedies provided in this chapter. (Ord. 7947-NS § 2, 2024)

Pursuant to California Constitution Article XIIIB, the appropriation limit for the City of Berkeley is hereby increased by the aggregate sum authorized to be levied by this special tax for each of the four fiscal years from 2025-2026 through 2028-2029. (Ord. 7947-NS § 2, 2024)