Hillsborough Municipal Code Ch. 3.30 Special Tax for Police Protection and Fire Protection and Prevention

It is the purpose and intent of this chapter to authorize the levy of a special non-ad valorem tax on parcels of real property on the secured property tax roll of San Mateo County that are within the town of Hillsborough. Such special tax (to be known as the special police and fire tax) shall augment funding to maintain and enhance police protection and fire protection and prevention services in Hillsborough, including obtaining, furnishing, operating and maintaining fire suppression and police protection equipment and apparatus, paying the salaries and benefits to firefighting and police protection personnel and for other necessary fire protection and prevention expenses and police protection expenses. The revenues raised by this special police and fire tax shall be used solely for these purposes.

(Ord. 563 § 2 (part), 1998)

A. The tax authorized by this chapter is a special tax within the meaning of Section 4 of Article XIIIA and Section l(d) of Article XIIIC of the California Constitution, and this chapter is enacted pursuant to Government Code Sections 53978 and 50077, both of which authorize the town to propose by ordinance the adoption of a special tax. Although the burden of this tax falls upon property, this tax is not determined according to, nor is it in any manner based upon, the value of property. Rather, in accordance with Government Code Section 53978(b) (which permits the special tax to be levied on a parcel, class of improvement to property, or use of property basis, or a combination thereof), every improved parcel in Hillsborough is to be assessed the same amount of special tax and every unimproved parcel is to be assessed the same amount of special tax pursuant to this chapter. (Unimproved parcels are assessed a lower amount than improved parcels, not because of any valuation considerations, but because they use less police and fire protection services.)

B. Pursuant to Section 3.30.050 of this chapter, and as authorized by Government Code Sections 53978(d) and 50077(b), and to the extent that Government Code Sections 53978 and 50077 are consistent with the provisions of this chapter, such sections are intended to apply to the collection and administration of this special police and fire tax (as are those provisions of the California Revenue and Taxation Code and of Articles XIII and XIIIA of the California Constitution that relate to the collection and administration of real property taxes to the extent that such provisions are applicable to a non-ad valorem property tax).

(Ord. 563 § 2 (part), 1998)

The following definitions shall apply throughout this chapter:

"Fiscal year" means the period of July 1st through the following June 30th.

"Improved parcel" means a parcel upon which any improvement exists, provided it shall not include any unimproved parcel, as hereinafter defined. The town records as of January 1st of each year shall determine for the upcoming fiscal year whether a parcel is improved.

"Parcel" means the land and any improvements thereon, designated as an identifiable parcel in the official records of the assessor of San Mateo County by an assessor's parcel map or parcel number and carried on the secured property tax roll of the county of San Mateo. It is provided, however, that "parcel" shall not include any land or improvement wholly outside the boundaries of the town of Hillsborough nor any land or improvement owned by any federal or state governmental agency or another local agency, including, without limitation, any public school district.

"Unimproved parcel" means a parcel which is not improved with any building, structure or other appurtenance located on the land. A parcel improved only with trees, other vegetation, walls that are not a part of or connected to a structure, water wells, fences or poles shall be deemed an unimproved parcel.

(Ord. 563 § 2 (part), 1998)

A. The maximum special police and fire tax for each fiscal year shall not exceed the following amounts:

1. For each improved parcel: .....$496.00 for fiscal year 98-99

For each fiscal year thereafter, the tax shall be the previous fiscal year's tax plus two percent, but never to exceed a total annual tax of one hundred fifteen (115) percent of four hundred ninety-six dollars, all subject to reduction on a year-by-year basis as set forth in subsection B of this section.

2. For each unimproved parcel: .....$190.00 for fiscal year 98-99

For each fiscal year thereafter, the tax shall be the previous fiscal year's tax plus two percent, but never to exceed a total annual tax of one hundred fifteen (115) percent of one hundred ninety dollars, all subject to reduction on a year-by-year basis as set forth in subsection B of this section.

B. If for any fiscal year the city council determines that the full amount of the special police and fire tax for such fiscal year, as set forth in subsection A of this section, is not required to meet the projected expenditures of the town for police protection and fire protection and prevention services for such year, the city council, by simple majority vote, may direct that only a portion, including no part at all, of the authorized special police and fire tax for such fiscal year shall be collected, as the city council deems appropriate. It is provided, however, that the same percentage reduction shall be made in the tax on each type of parcel specified in subsection A of this section. Such reduction in collection shall be effective only for the fiscal year for which such determination is made and shall have no effect whatsoever on the calculation of the amount of the special police and fire tax for any succeeding fiscal year pursuant to the formula set forth in subsection A of this section.

C. In no case shall the amount of the special police and fire tax exceed the maximum amount for each fiscal year as established in subsection A of this section without voter approval.

D. The special police and fire tax shall be levied and otherwise imposed upon each parcel each fiscal year after the ordinance codified in this chapter becomes effective, beginning with fiscal year 1998-1999, and shall be due and collectible as set forth in Section 3.30.050 hereof.

(Ord. 563 § 2 (part), 1998)

A. The amount of the special police and fire tax for each parcel each year shall constitute a lien on such property, in accordance with Revenue and Taxation Code Section 2187, and shall have the same effect as an ad valorem real property tax lien until fully paid.

B. The special police and fire tax on each parcel shall be added to the secured roll for ad valorem property taxes (provided, however, that such placement shall not be deemed to cause the special police and fire tax to become an ad valorem property tax) and shall be due to the town. Insofar as feasible and allowed by law and insofar as not inconsistent with this chapter, the special police and fire tax shall be collected by the San Mateo County tax collector and auditor on behalf of the town in the same manner in which the county collects ad valorem property taxes on the secured roll. Also, insofar as feasible and insofar as not inconsistent with this chapter, the times and procedures regarding due dates, installment payments, corrections, penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to the collection of this special police and fire tax. In addition, the town shall be entitled to exercise any other lawful remedies provided by law for collection of the indebtedness. The property owner of record shall be responsible for payment of the special police and fire tax, whether or not such owner is an occupant. The secured roll tax bills shall be the only notices required for this special police and fire tax.

C. The reasonable costs incurred by the San Mateo County officers collecting this special police and fire tax shall be deducted from the collected taxes before remittal of the balance to the town.

D. If for whatever reason the San Mateo County tax collector and auditor cannot, or does not, collect this special police and fire tax, the city council may choose to have the special police and fire tax collected by the town.

(Ord. 563 § 2 (part), 1998)

There is created a special fund, to be known as the police protection and fire protection and prevention fund, into which all revenues generated by this special police and fire tax shall be deposited. Moneys deposited into such fund shall be allocated and expended in accordance with the purposes set forth in Section 3.30.010 of this chapter. The city council shall cause an audit of such fund to be conducted annually, and the city council shall review such audit in a public meeting. The audit required hereunder may be conducted as part of the annual audit of all town finances.

(Ord. 563 § 2 (part), 1998)

Any unexpended funds raised by the town under this chapter may be left in the police protection and fire protection and prevention fund to be used for the purposes set forth in Section 3.30.010 of this chapter in succeeding years.

(Ord. 563 § 2 (part), 1998)

The authorization to levy a tax under this chapter shall remain effective, continuing from year to year, until this chapter is repealed.

(Ord. 563 § 2 (part), 1998)