RESOLUTION NO. 22-
Resolution Of The City Council Of The City Of Emeryville Ordering The Submission To The Qualified Electors Of The City Of Emeryville At The General Municipal Election To Be Held On Tuesday, November 8, 2022 As Called By Resolution No. ____, A Proposed Ordinance Amending Section 3-3.702 Of The Emeryville Municipal Code To Establish Tiered Rates For The City Of Emeryville’s Real Property Transfer Tax Based On Value Of Consideration; Directing The City Attorney To Prepare An Impartial Analysis; And Authorizing The Filing Of Direct Argument For Or Against The Measure And Rebuttal Arguments WHEREAS, in 2014, the City Council of the City of Emeryville submitted Ordinance No. 14-011 to the qualified electors to decide whether to enact a Real Property Transfer Tax Ordinance which would allow the City to impose a tax on the transfer of real property at the rate of twelve dollars ($12.00) per each one thousand ($1,000.00) of valuation in order to ensure that essential City services are provided and maintained; and WHEREAS, the qualified electors voted in 2014 to adopt Ordinance No. 14-011; and WHEREAS, the City of Emeryville’s current real property transfer tax rate is therefore a flat twelve dollars ($12.00) for each one thousand dollars ($1,000.00) of the value of the property, regardless of the total value of the property; and WHEREAS, a progressive tax is a tax that increases the tax rate as the taxed value increases and progressive taxes directly address wealth disparity and income inequality in society, providing an equitable means to fund government and care for the public good; and
WHEREAS, the proposed “ORDINANCE OF THE CITY OF EMERYVILLE AMENDING SECTION 3-3.702 OF THE EMERYVILLE MUNICIPAL CODE TO ESTABLISH TIERED RATES FOR THE CITY OF EMERYVILLE’S REAL PROPERTY TRANSFER TAX BASED ON VALUE OF CONSIDERATION,” attached hereto and incorporated herein by reference as Exhibit “A” (the “Ordinance”), would establish a progressive tax; and WHEREAS, a general municipal election to be held on Tuesday, November 8, 2022, has been called by Resolution No. [XX], adopted on July 5, 2022; and WHEREAS, pursuant to Government Code Section 53724 and Elections Code Section 9222, the City Council desires to submit the Ordinance to the qualified electors of the City of Emeryville at the election; now, therefore, be it
RESOLVED, that the Emeryville City Council finds and determines the forgoing recitals are true and correct and hereby adopts and incorporates them into this Resolution; and, be it
DocuSign Envelope ID: 2A94F50E-F632-4FD6-8647-0B248D5E67FE Resolution No. _____
Measure Amending Transfer Tax
City Council Meeting | July 5, 2022
FURTHER RESOLVED, that the City Council of the City of Emeryville does hereby declare, determine and order as follows:
MEASURE TO BE SUBMITTED TO THE VOTERS
Section 2(b) of Article XIIIC of the California Constitution (Proposition 218) requires that a general tax submitted to the voters for approval shall be consolidated with the regularly scheduled general municipal election for members of the City Council, unless a fiscal emergency is declared by a unanimous vote of the City Council. A consolidated general municipal election for Emeryville City Council seats to be held on Tuesday, November 8, 2022, has been called by City of Emeryville Resolution No. [_____], adopted July 5, 2022.
The City Council desires that the Ordinance amending the City of Emeryville’s real property transfer tax rate be submitted to the voters for approval at the same election.
The full text of the Ordinance, attached to this Resolution as Exhibit A, shall be printed in the voter pamphlet. Pursuant to Government Code Section 53724 and Elections Code Section 9222, the City Council hereby submits the Ordinance to the voters at the Election and orders the following question to be submitted to the voters on the ballot as follows:
Shall the measure to fund general City services including fire/ emergency response/police; street/ sidewalk/ park maintenance; water pollution prevention; disaster
preparedness; affordable housing; senior/ childcare/
recreation services, by increasing the City of Emeryville Real Property Transfer Tax to $15 per thousand for property sales between $1,000,000 and $2,000,000 and $25 per thousand
for property sales above $2,000,000, raising $5,000,000 annually until ended by voters, with citizen oversight, audits, and public disclosure of all spending be adopted?
Yes No
This question requires the approval of a majority of those casting votes; and, be it FURTHER RESOLVED, by the City Council of the City of Emeryville that pursuant to Elections Code section 9280 the City Council directs the City Clerk to submit to the City Attorney a copy of the measure, and the City Attorney is hereby authorized and directed to prepare an impartial analysis of the ballot measure showing the effect of the measure on the existing law and operation of the measure. The impartial analysis shall be submitted by the City Attorney to the City Clerk on or before August 4, 2022, at 4:00 p.m., DocuSign Envelope ID: 2A94F50E-F632-4FD6-8647-0B248D5E67FE Resolution No. _____
Measure Amending Transfer Tax
City Council Meeting | July 5, 2022
shall not exceed 500 words in length, and otherwise shall comply in all respects with the applicable provisions of the Elections Code of the State of California; and be it FURTHER RESOLVED, by the City Council of the City of Emeryville that the last day for filing direct arguments for or against the measure shall be August 11, 2022, at 4:00 p.m. and all such arguments shall be filed with the Emeryville City Clerk, 1333 Park Avenue, Emeryville, California and shall not exceed 300 words in length. The City Clerk, upon receipt of arguments and after the filing deadline, shall immediately transmit copies to any known opposing parties who may then submit rebuttals within the time period described below. Arguments received prior to the deadline shall be confidential until the deadline; and be it
FURTHER RESOLVED, by the City Council of the City of Emeryville that the last day for filing rebuttal arguments for or against the ballot measure shall be August 18, 2022, at 4:00 p.m. and all such arguments shall be filed with the Emeryville City Clerk, 1333 Park Avenue, Emeryville, California and shall not exceed 250 words in length. Arguments received prior to the deadline are confidential until the deadline; and be it FURTHER RESOLVED, by the City Council of the City of Emeryville that pursuant to Elections Code § 9295, the ten (10) day public review period for direct arguments submitted pursuant to the section above, shall open at 4:00 p.m. on August 12, 2022, and shall close at 4:00 p.m. on August 22, 2022 (10 days hence). If a rebuttal argument is submitted pursuant to the section above, the ten (10) day public review period shall open at 4:00 p.m. on August 19, 2022, and shall close at 4:00 p.m. on August 29, 2022, (10 days hence); and be it
FURTHER RESOLVED, that in accordance with California Elections Code Section 9282, the City Council of the City of Emeryville does resolve, declare, determine, and order that the City Council of the City of Emeryville is authorized to file a written argument in favor of the City measure as specified above, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California and to change the argument until and including the date fixed by the City Clerk after which no arguments for or against the City measure may be submitted to the City Clerk; and be it
FURTHER RESOLVED, by the City Council of the City of Emeryville that in all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for holding municipal elections and that the City Clerk is authorized to transmit a certified copy of this resolution to the Alameda County Board of Supervisors and the Alameda County Registrar of Voters; and be it
DocuSign Envelope ID: 2A94F50E-F632-4FD6-8647-0B248D5E67FE Resolution No. _____
Measure Amending Transfer Tax
City Council Meeting | July 5, 2022
FURTHER RESOLVED, should any section, subsection, clause or provision of this Resolution for any reason be held to be invalid, then the remainder of the Resolution shall be deemed valid, it being expressly declared that this Resolution, and each and every section, subsection, clause and phrase hereof would have been prepared, proposed, approved, adopted and/or ratified even if any other section, subsection, sentence, clause or phrase of this Resolution were declared invalid; and, be it FURTHER RESOLVED, that the proposed tax Ordinance does not involve any commitment to any specific project that may result in a potentially significant impact on the environment and thus is not a project subject to the requirements of the California Environmental Quality Act (Public Resources Code Section 21000, et seq.) (“CEQA”) pursuant to CEQA Guidelines Section 15378(b)(4); additionally, it can be seen with certainty that there is no possibility the adoption and implementation of the ordinance may have a significant effect on the environment, and accordingly the adoption of the Ordinance is exempt from the provisions of CEQA pursuant to the “common sense rule” at CEQA Guidelines Section 15061(b)(3).
FURTHER RESOLVED, by the City Council of the City of Emeryville that this Resolution, and the full text of the ballot measure, attached to this Resolution as Exhibit A, shall be made available in print and for public examination by the City Clerk, in accordance with California Elections Code § 9223 and §9295.
DocuSign Envelope ID: 2A94F50E-F632-4FD6-8647-0B248D5E67FE Resolution No. _____
Measure Amending Transfer Tax
City Council Meeting | July 5, 2022
ADOPTED, by the City Council of the City of Emeryville at a regular meeting held Tuesday, July 5, 2022, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
MAYOR
ATTEST: APPROVED AS TO FORM:
CITY CLERK CITY ATTORNEY
ATTACHMENTS
Exhibit A – Ordinance Exhibit
DocuSign Envelope ID: 2A94F50E-F632-4FD6-8647-0B248D5E67FE Exhibit “A”
1 ORDINANCE NO. 22-
ORDINANCE OF THE CITY OF EMERYVILLE AMENDING SECTION 3-3.702 OF THE
EMERYVILLE MUNICIPAL CODE TO ESTABLISH TIERED RATES FOR THE CITY OF EMERYVILLE’S REAL PROPERTY TRANSFER TAX BASED ON VALUE OF
CONSIDERATION
THE PEOPLE OF THE CITY OF EMERYVILLE DO ORDAIN AS FOLLOWS:
SECTION ONE. Code Amendments. Section 3-3.702 of Article 7 of Chapter 3 of Title 3 of the City of Emeryville Municipal Code is hereby amended to read as follows (article and section numbers and titles are indicated in bold type; additions are indicated by underscoring and deletions are indicated by strike through type; portions of the Article not included in this Ordinance are not changed):
Article 7
REAL PROPERTY TRANSFER TAX
3-3.702. Tax Imposed.
(a) There is hereby imposed a tax on each deed, instrument, or writing, or any other document or change in control and ownership of legal entities, by which any lands, interests in lands, tenements, or other interests in real property located in the City of Emeryville is or are granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his or her or their direction. The amount of the tax shall be based on the value of consideration or property conveyed (including the value of any lien or encumbrance remaining thereon at the time of sale) and shall be calculated at the following rates: of twelve dollars ($12.00) for each one thousand dollars ($1,000.00) or fractional part thereof. (1) If the value of the consideration or property conveyed is less than $1,000,000.00 then the rate of the tax shall be twelve dollars ($12.00) for each one thousand dollars ($1,000) or fractional part thereof.
(2) If the value of the consideration or property conveyed is $1,000,000 or more, but less than $2,000,000, then the rate of the tax shall be fifteen dollars ($15.00) for each one thousand dollars ($1,000) or fractional part thereof. (3) If the value of the consideration or property conveyed is $2,000,000 or more, then the rate of the tax shall be twenty-five dollars ($25.00) for each one thousand dollars ($1,000) or fractional part thereof.
(b) Except as set forth in Sections 3-3.705 to 3-3.711, this tax shall apply regardless of the method by which the transfer is accomplished or the relationship of the parties to the transfer.
DocuSign Envelope ID: 2A94F50E-F632-4FD6-8647-0B248D5E67FE 2 SECTION TWO. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining portions of this Ordinance shall nonetheless remain in full force and effect. The people hereby declare that they would have adopted each section, subsection, sentence, clause, phrase, or portion of this Ordinance, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions of this Ordinance be declared invalid or unenforceable.
SECTION THREE. General Tax; Majority Approval: Effective Date. This Ordinance increases a general tax for unrestricted general revenue purposes. Tax revenue collected pursuant to the Ordinance may be used by the City for any municipal governmental purpose. This Ordinance shall be effective only if approved by a majority of the voters voting thereon and shall become effective as provided by California Elections Code Section 9217.
SECTION FOUR. Council Implementation. The City Council of the City of Emeryville shall adopt any and all laws it deems necessary to implement the tax imposed in section 3-3.702 of the Emeryville Municipal Code.
SECTION FIVE. Council Amendments. The City Council of the City of Emeryville is hereby authorized to amend Article 7 of Chapter 3 of Title 3 of the Emeryville Municipal Code in any manner that does not increase the rate of any tax or otherwise constitutes a tax increase for which voter approval is required by Article XIII C of the California Constitution, including adopting exemptions, waivers, or reductions of the tax.
SECTION SIX. Administrative regulations and delegation. The Tax Administrator is authorized to adopt rules and regulations consistent with this Ordinance and Article 7 of Chapter 3 of Title 3 of the Emeryville Municipal Code as needed to implement this Ordinance and to develop all related forms and other materials and take other steps as needed to implement this Ordinance and make such interpretations of this Ordinance as the Tax Administrator may consider necessary to achieve the purposes of this Ordinance.
The Tax Administrator may delegate any authority within their discretion pursuant to this Ordinance as they deem reasonably necessary.
SECTION SEVEN. Liberal Construction. This Ordinance and Article 7 of Chapter 3 of Title 3 of the Emeryville Municipal Code shall be liberally construed to effectuate their purposes.
SECTION EIGHT. Codification. Section One of this Ordinance shall be codified in the City of Emeryville Municipal Code. Sections Two through Nine shall not be codified in the City of Emeryville Municipal Code.
SECTION NINE. Execution. The Mayor of the City of Emeryville is hereby authorized to attest to the adoption of this Ordinance by the voters of the City of Emeryville by signing where indicated below.
DocuSign Envelope ID: 2A94F50E-F632-4FD6-8647-0B248D5E67FE 3 I hereby certify that the foregoing Ordinance was PASSED, APPROVED and ADOPTED by the people of the City of Emeryville voting thereon the 8th day of November 2022.
Mayor
ATTEST:
City Clerk
APPROVED AS TO FORM:
City Attorney
DocuSign Envelope ID: 2A94F50E-F632-4FD6-8647-0B248D5E67FE