El Cerrito Municipal Code Ch. 4.56 Parks and Recreation Facilities Maintenance and Enhancement Special Tax

Footnotes:

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Editor's note— Ord. No. 2019-06, § 2, adopted Dec. 3, 2019, amended Ch. 4.56 in its entirety to read as herein set out. Former Ch. 4.56, §§ 4.56.010—4.56.130, pertained to measure a special tax, and derived from Ord. 99-8 §§ 1—13, adopted in 1999; Ord. 2002-2 § 1, adopted in 2002; Ord. 2005-3 § 1, adopted in 2005; Ord. 2006-5 § 1, adopted in 2006; Ord. 2007-5 § 1, adopted in 2007; Ord. 2008-4 § 1, adopted in 2008; Ord. No. 2009-02, § 1, adopted April 6, 2009; Ord. No. 2010-04, § 1, adopted April 19, 2010; Ord. No. 2011-02, § 1, adopted April 4, 2011; Ord. No. 2012-02, § 1, adopted May 1, 2012; Ord. No. 2013-02, § 1, adopted May 7, 2013; Ord. No. 2014-02, § 1, adopted May 6, 2014; and Ord. No. 2015-07, § 2, adopted Aug. 18, 2015.

This chapter shall be known as the "parks and recreation facilities maintenance and enhancement special tax" or the "swim center tax."

(Ord. No. 2019-06, § 2, 12-3-2019)

A. "City" means the city of El Cerrito.

B. "Multi-family residential parcel" means a parcel that is zoned or used for multi-family residential purposes and that has been assigned one of the following Contra Costa County use codes: 21, 22, 23, 24, 25, 26, 27, 28, as they may be amended.

C. "Nonresidential parcel" means a parcel that is zoned or used for purposes other than single-family or multi-family residential and that has been assigned one of the following Contra Costa County use codes: 31, 32, 33, 34, 35, 36, 41, 42, 43, 44, 46, 47, 48, 49, 53, 70, 71, 72, 74, 75, 76, 85, as they may be amended. A nonresidential parcel includes property that is designed, intended, or used for any purpose other than a residential use, including, but not limited to, commercial, industrial, and office uses. A hotel or motel structure containing one or more residential units shall be treated as a nonresidential property.

D. "Owner" means the owner or owners of real property located within the city.

E. "Parcel" means any real property designated by an assessor's parcel map and parcel number and shown on the equalized property tax roll of the county of Contra Costa as of January 1 of each fiscal year.

F. "Parks and recreation facilities" means the parks and recreation facilities described in the parks and recreation facilities master plan.

G. "Parks and recreation facilities master plan" means the parks and recreation facilities master plan approved by the El Cerrito city council on April 2, 2019, as it may be amended in the future.

H. "Single-family residential parcel" means a parcel zoned or used for single-family residential purposes and that has been assigned one of the following Contra Costa County use codes: 11, 12, 13, 14, 15, 19, 29, as they may be amended. A single family residential parcel may be improved with more than one unit.

I. "Special tax" means the special tax imposed by this chapter.

J. "Tax administrator" means the finance director or other city official designated by the city manager to administer the tax.

K. "Unit" means an individual residential living space. The number of units on a parcel may be determined by (1) referencing use code data, (2) site surveys and physical unit counts, (2) reviewing building permit data, or (4) determining the number homeowner exemptions reflected for a parcel in data of the Contra Costa County Assessor.

(Ord. No. 2019-06, § 2, 12-3-2019)

A. An annual special tax in the amounts set forth in Section 4.56.040 is hereby imposed on every taxable parcel of real property within the city. The special tax shall first be levied in fiscal year 2020-21.

B. The special tax constitutes a debt owed by the owner of each parcel of real property to the city.

C. The special tax imposed by this chapter shall be subject to the exemptions set forth in this section.

1. Real property otherwise wholly exempt from ad valorem tax by California or United States law shall also be exempt from any liability for the special tax.

2. The special tax shall not be imposed on vacant property or property under private ownership that is designated as open space in the El Cerrito General Plan, unless that property is used primarily for residential use.

3. Single-family residential parcels and units under separate ownership on multi-family residential parcels shall be exempt from the special tax if one of the owners qualifies for participation in either or both the Gonzales-Deukmejian-Petris Senior Citizen Property Tax Assistance Law (also known as the Senior Citizens Homeowners and Renters Property Tax Assistance Law and the Homeowners and Renters Property Tax Assistance Law) or the Senior Citizen Property Tax Postponement Law.

(a) Qualifying applicants must occupy the property and be at least partially legally responsible for payment of the ad valorem tax for the property.

(b) Applications may require proof that the State Controller's Office or Franchise Tax Board has approved the applicant's participation in either of the programs named in this section. Applications for this exemption must be submitted to the tax administrator in the manner and at the time established by the tax administrator. Applications shall be on forms provided by the tax administrator and shall provide such information as the tax administrator may require. If the tax administrator determines the need to audit an application, the tax administrator may require additional information, including, but not limited to, federal income tax returns and W-2 forms of owner-occupants eligible for this exemption.

(Ord. No. 2019-06, § 2, 12-3-2019)

A. The rates of the special tax for each parcel type shall be as set forth in the table below.

B. If a single-family residential parcel contains more than one unit, including an accessory dwelling unit, the tax shall be calculated by multiplying the single-family residential rate by the number of units on the parcel.

C. If a parcel consists of both residential and nonresidential uses, the tax rate shall be determined by the use code assigned by the Contra Costa County Tax Assessor.

D. The tax rates stated in the table above are maximum rates. The city council may, by resolution, increase or decrease the rate of the special tax for any or all categories, as long as it does not set a rate that exceeds the maximum stated in the table above. If for any fiscal year the city council sets a lower tax rate, it may increase the tax rate in any subsequent year up to the maximum rate in the table above. No further voter approval shall be required for any adjustment of a tax rate under the authority granted by this section.

E. The assessment roll data of the Contra Costa County Tax Assessor as of January 1 of each year and city records shall be used to determine the actual use of each parcel of real property for purposes of determining the amount of the special tax for each parcel.

F. In the event that the Contra Costa County Tax Assessor adds new use codes, deletes use codes, or amends the use codes listed in the table above or in Section 4.56.020, the tax administrator may determine what tax rate shall apply to a parcel based upon the new use code assigned, and the city council may amend the table to reflect the use code changes.

G. For parcels divided by tax rate area lines, the amount of the special tax for the portion of the parcel within Contra Costa County shall be calculated at the same rates as set forth above. For properties wholly within Contra Costa 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.

(Ord. No. 2019-06, § 2, 12-3-2019)

A. 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 Contra Costa. The city council may provide for other alternative methods of collection of the special tax by resolution.

B. The amount of the special tax, any penalty, and any 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 personally liable to an action brought in the name of the city, at its option, for the recovery for such amount.

(Ord. No. 2019-06, § 2, 12-3-2019)

A. Revenue from the special tax, including penalties and interest thereon, shall be used for the maintenance and enhancement of the city's park and recreation facilities described in the parks and recreation facilities master plan. The parks and recreation facilities master plan identified a total of one hundred eighty projects and implementation activities to meet community expectations for the city's park and recreational facilities to be funded by the special tax. Examples of priority projects identified in the parks and recreation facilities master plan include maintaining and improving the swim center pools, locker rooms and restrooms; protecting natural areas, greenways and open space; increasing urban forest and vegetation management including fire hazard reduction; maintaining and improving program space for children, families, adults and seniors; maintaining and improving city parks, paths, and playfields; replacing aging playgrounds and improving safety with new fall surfaces; addressing recreation facilities seismic issues; upgrading irrigation systems to conserve water; and improving trash and litter clean-up.

B. Inclusion of a project in the parks and recreation facilities master plan does not require that each and every project be completed or undertaken in the time frame or exactly in the form described. The city council may make adjustments reflecting opportunities that arise and changes in priorities that occur over the life of the parks and recreation facilities master plan that are found to be consistent with the purpose of maintaining and enhancing parks and recreation facilities. As the parks and recreation facilities master plan ages, the city council may amend it to reflect changes in public priorities for parks and recreation facilities, the condition of parks and recreation facilities, the addition of new parks and recreation facilities, environmental changes and the need for adaptation of parks and recreation facilities, and other changes in circumstance, as long as the amendments do not result in the use of special tax revenue for purposes other than the maintenance and enhancement of parks and recreation facilities.

C. The city council is authorized to incur indebtedness in the form of bonds, notes, contractual obligations or other evidences of indebtedness authorized by law to finance or refinance the costs of capital projects, including, but not limited to, parks and recreation facilities improvements; to pay any and all costs of issuing or incurring such indebtedness; and to fund reserve funds, capitalized interest, costs of credit enhancement, costs of interest rate hedging arrangements or any other financing costs associated with such indebtedness. Such indebtedness shall be solely payable from, and may be secured by a pledge and lien on, the proceeds of the special tax. The annual indebtedness, including principal and interest, shall not exceed the estimated annual proceeds of the special tax.

D. 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 chapter, 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.

(Ord. No. 2019-06, § 2, 12-3-2019)

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 parks and recreation facilities special tax fund, shall be created, into which the proceeds of the special tax, including penalties and interest earned on such proceeds, must be deposited.

B. The specific purposes of the special tax are for the funding of parks and recreation facilities maintenance and enhancement, administration, and legal fees as set forth in Section 4.56.060. The proceeds of the special tax shall be applied only to those specific purposes.

C. The tax administrator 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 Sections 50075.1 and 50075.3.

(Ord. No. 2019-06, § 2, 12-3-2019)

Each year, as part of the audit of the city's financial statements, the city's independent auditors shall complete a report reviewing the collection, management, and expenditure of revenue from the special tax. The report shall be reviewed by the financial advisory board or successor agency designated by the city council as part of its review of the annual audit.

(Ord. No. 2019-06, § 2, 12-3-2019)

A. Any taxpayer who feels the amount of the special tax assigned to a parcel is in error may file a notice with the tax administrator appealing the levy of the special tax. The administrator then will promptly review the appeal and, if necessary, meet with the applicant. If the administrator verifies that the special tax levied on the applicant's parcel should be modified or changed, the special tax levy will be corrected and, if applicable in any case, a credit or refund will be granted. The appeal must be filed not later than one year after having paid the special tax that is disputed.

B. The city council may by resolution interpret this chapter for purposes of clarifying any vagueness or ambiguity as it relates to the special tax rate, the classification of properties, or any definition applicable to the special tax.

C. Without city council approval, the tax administrator may make minor, non-substantive administrative and technical interpretations of the provisions of this chapter for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law, so long as any interpretation does not materially affect the rate paid by any and manner of collection of the special tax. The tax administrator may also make determinations regarding whether property is subject to the special tax and the applicable tax rate based on use of the property.

(Ord. No. 2019-06, § 2, 12-3-2019)

This chapter may only be amended by a vote of the people of El Cerrito if the amendment would result in the special tax being imposed, extended, or increased in a manner not authorized by this chapter 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.

(Ord. No. 2019-06, § 2, 12-3-2019)

The authority to levy the special tax shall remain in effect unless a later ordinance is adopted and approved by a vote of the people of El Cerrito that either repeals the special tax or establishes a date that the authority to levy the special tax shall terminate.

(Ord. No. 2019-06, § 2, 12-3-2019)