Mountain View Municipal Code Art. V Real Property Conveyance Tax

This article may be cited as the Mountain View real property conveyance tax ordinance.

The tax imposed under this article is imposed for the sole purpose of raising revenue. This article is not enacted for regulatory purposes.

(Ord. No. 5.73, 3/12/73; Ord. No. 12.2024, § 1, 11/5/24.)

A. A tax is hereby imposed on each transfer, by deed, instrument or writing, by which any land(s), tenement(s), or other real property sold within the City of Mountain View, is (or are) granted, assigned, transferred or otherwise conveyed to, or vested in, a purchaser or purchasers thereof, or any other person or persons at or by the direction of said purchaser or purchasers, which shall be levied based on the value of the consideration at the following rates:

1. When the total value of the consideration exceeds one hundred dollars ($100) but is less than or equal to six million dollars ($6,000,000), the tax rate imposed shall be one dollar and sixty-five cents ($1.65) for each five hundred dollars ($500) or fractional part thereof.

2. When the total value of the consideration exceeds six million dollars ($6,000,000), the tax rate imposed shall be fifteen dollars ($15) for each one thousand dollars ($1000) or fractional part thereof.

B. As used herein, "value of the consideration" means the total consideration, valued in money of the United States, paid or delivered or contracted to be paid or delivered in return for the transfer of real property, including the amount of any indebtedness, existing immediately prior to the transfer which is secured by a lien, deed of trust or other encumbrance on the property conveyed and which continues to be secured by such lien, deed of trust or encumbrance after said transfer, and also including the amount of any indebtedness which is secured by a lien, deed of trust or encumbrance given or placed upon the property in connection with the transfer to secure the payment of the purchase price or any part thereof which remains unpaid at the time of the transfer. "Value of the consideration" also includes the amount of any special assessment levied or imposed upon the property by a public body, district or agency, where said special assessment is a lien or encumbrance on the property and the purchaser or transferee agrees to pay such special assessment or takes the property subject to the lien of such special assessment. The value of any lien or encumbrance of a type other than those which are hereinabove specifically included, existing immediately prior to the transfer and remaining after said transfer, shall not be included in determining the value of the consideration. If the value of the consideration cannot be definitely determined, or is left open to be fixed by future contingencies, "value of the consideration" shall be deemed to mean the fair market value of the property at the time of transfer after deducting the amount of any lien or encumbrance, if any, of a type which would be excluded in determining the value of the consideration pursuant to the above provisions of this section.

(Ord. No. 5.73, 3/12/73; Ord. No. 12.2024, § 1, 11/5/24.)

Any persons who make a transfer which is subject to the tax imposed under Sec. 29.63 hereof, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under said Sec. 29.63.

(Ord. No. 5.73, 3/12/73.)

As used in this article, the terms "real property" and "realty" shall mean real property as defined by and under the laws of the State of California.

(Ord. No. 5.73, 3/12/73; Ord. No. 12.2024, § 1, 11/5/24.)

Any tax imposed pursuant to this article shall not apply to transfers, or portions thereof, that qualify for an exemption under California Revenue & Taxation Code Sections 11921 through 11930.5, as may be renumbered or amended from time to time.

(Ord. No. 7.2026, § 1, 5/12/26)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, repealed the former § 29.66, and enacted a new § 29.66 as set out herein. The former § 29.66 pertained to security for debt and derived from Ord. No. 5.73, adopted March 12, 1973.

The director of finance of the City of Mountain View (hereinafter "director") shall collect the tax imposed under this article and shall otherwise administer this article. The director may make such rules and regulations, not inconsistent with the article, as they deem reasonably necessary or desirable to administer this article.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, repealed the former § 29.67, and renumbered the former § 29.72 as § 29.67 as set out herein. The historical notation for the former § 29.72 has been retained with the amended provisions for reference purposes. The former § 29.67 pertained to instruments in lieu of foreclosure and derived from Ord. No. 5.73, March 12, 1973.

The tax imposed under this article is due and payable at the time the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid at the time of recordation thereof. In the event that the tax is not paid prior to becoming delinquent, a delinquency penalty of ten (10) percent of the amount of tax due shall accrue. In the event a portion of the tax is unpaid prior to becoming delinquent, the penalty shall only accrue as to the portion remaining unpaid. An additional penalty of ten (10) percent shall accrue if the tax remains unpaid on the 90th day following the date of the original delinquency. Interest shall accrue at the rate of one-half of one percent a month, or fraction thereof, on the amount of tax, exclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalty accrued shall become part of the tax.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, repealed the former § 29.68, and renumbered the former § 29.73 as § 29.68 as set out herein. The historical notation for the former § 29.73 has been retained with the amended provisions for reference purposes. The former § 29.68 pertained to instruments to United States, etc. and derived from Ord. No. 5.73, March 12, 1973.

The tax imposed by this article shall be paid to the director by the persons identified in Sec. 29.64. Whenever the director has reason to believe that the full amount of tax due is not reflected on the declaration or has not been paid, the director may, by notice served upon any person liable for the tax, require that person to provide a true copy of records relevant to the value of the consideration or fair market value of the property transferred. Such notice may be served at any time within three (3) years after recordation of the deed, instrument or writing which transfers such property.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, repealed the former § 29.69, and renumbered the former § 29.74 as § 29.69 as set out herein. The historical notation for the former § 29.74 has been retained with the amended provisions for reference purposes. The former § 29.69 pertained to plans of reorganization or adjustment and derived from Ord. No. 5.73, 3/12/73; Ord. No. 12.2024, § 1, adopted Nov. 5, 2024.

If on the basis of such information received by the director pursuant to of Sec. 29.69 and/or on the basis of such other relevant information that comes into the director's possession, the director determines that the amount of tax paid is insufficient, the director may recompute the tax due on the basis of such information.

One or more deficiency determinations may be made of the amount due with respect to any transfer.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, repealed the former § 29.70, and renumbered the former § 29.75 as § 29.70 as set out herein. The historical notation for the former § 29.75 has been retained with the amended provisions for reference purposes. The former § 29.70 pertained to Securities and Exchange Commission orders and derived from Ord. No. 5.73, adopted March 12, 1973.

The director shall give notice to a person liable for payment of the tax imposed under this article of any deficiency determination made under Sec. 29.70. Such notice shall be given within three (3) years after the recordation of the deed, instrument or writing effectuating the transfer on which the tax deficiency determination was made.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, repealed the former § 29.71, and renumbered the former § 29.76 as § 29.71 as set out herein. The historical notation for the former § 29.76 has been retained with the amended provisions for reference purposes. The former § 29.71 pertained to partnerships and derived from Ord. No. 5.73, March 12, 1973.

Any notice required to be given by the director under this article may be served personally or by mail; if by mail, service shall be made by depositing the notice in the United States mail, in a sealed envelope with postage paid, addressed to the person on whom it is to be served at the address as it appears in the records of the city or as ascertained by the director. The service is complete at the time of the deposit of the notice in the United States mail, without extension of time for any reason.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.77 as § 29.72 and enacted a new § 29.72 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

Any person against whom a determination is made under this article or any person directly interested may petition for a redetermination within sixty (60) days after service upon the person of notice thereof. If a petition for redetermination is not filed within the sixty (60) day period, the determination becomes final at the expiration of the period.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.78 as § 29.73 and enacted a new § 29.73 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

If a petition for redetermination is filed within the sixty (60) day period, the director shall reconsider the determination and, if the person has so requested in the petition, shall grant the person an oral hearing, and shall give the person ten (10) days' notice of the time, date and location of hearing. The director may designate one (1) or more deputies for the purpose of conducting hearings and may continue a hearing from time to time as may be necessary.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.79 as § 29.74 and enacted a new § 29.74 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

The director may decrease or increase the amount of the deficiency determination before it becomes final, but the amount may be increased only if a basis for the increase is provided by the director at or before the hearing.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.80 as § 29.75 and enacted a new § 29.75 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

The order or decision of the director upon a petition for redetermination becomes final thirty (30) days after service upon the petitioner of notice thereof.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.81 as § 29.76 and enacted a new § 29.76 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

The amount of any tax, penalty, and interest imposed under the provisions of this article shall be deemed a debt to the city. Any person owing money to the city under the provisions of this article shall be liable to an action brought in the name of the city for the recovery of such amount.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.82 as § 29.77 and enacted a new § 29.77 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

Whenever the amount of any tax, penalty or interest has been overpaid, or paid more than once, or has been erroneously collected or received by the city under this article, it may be refunded as hereinafter provided in this section, provided a written claim therefor stating under penalty of perjury the specific grounds under which the claim is founded is filed with the director within three (3) years of the date of payment. The claims shall be on forms furnished by the director. The director may make such refund if satisfied that the claimant is entitled to the refund under the provisions of this section. No refund shall be paid under the provisions of this section unless the claimant establishes the right to a refund by written records showing entitlement thereto.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.83 as § 29.78 and enacted a new § 29.78 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

All of the real property conveyance taxes collected pursuant to the provisions of this article shall be placed into a General Fund subfund created and established by the City Manager or their designee, and may be used for general government purposes.

(Ord. No. 5.73, 3/12/73; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.84 as § 29.79 and enacted a new § 29.79 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

The City Council of the City of Mountain View is hereby authorized to amend Article V (Real Property Conveyance Tax) of Chapter 29 (Taxation) of the Mountain View City Code in any manner that does not increase the tax rates, or otherwise constitute a tax increase that requires voter approval pursuant to the California Constitution. Council amendments may include, but are not limited to, amendments that:

a. Repeal or suspend the tax.

b. Reduce tax rate and later restore the tax rate to a rate that does not exceed the tax rate approved by the voters.

c. Interpret or clarify implementation or enforcement of the tax so long as the interpretation or clarification does not increase the tax rate.

d. Create exemptions from the tax.

(Ord. No. 12.2024, § 1, 11/5/24; Ord. No. 7.2026, § 1, 5/12/26.)

Editor's note— Ord. No. 7.2026, adopted May 12, 2026, renumbered the former § 29.86 as § 29.80 and enacted a new § 29.80 as set out herein. The historical notation has been retained with the amended provisions for reference purposes.

Editor's note— See notes at §§ 29.76—29.79.

Editor's note— Ord. No. 7.2026, § 1, adopted May 12, 2026, repealed § 29.85, which pertained to costs of collection and administration and derived from Ord. No. 5.73, March 12, 1973.