City Council
June 7, 2022
AGENDA REPORT
TO: Edward D. Reiskin FROM: Erin Roseman
City Administrator Director of Finance
SUBJECT: Measures M, N, Library Q, Z, D, Parks
Q and Measure AA FY 2022-23 Cost-
of-Living Tax Adjustment, Fixing Rate
of Tax, and Levying Tax
DATE: May 25, 2022
City Administrator Approval Date:
May 26, 2022
RECOMMENDATION
Staff Recommends That The City Council Adopt An Ordinance Authorizing A Fiscal Year (FY) 2022-23 Increase In Rate Of Property Tax Imposed By Voter-Approved Measures; and Fixing The Rate Of The Property Tax, And Levying A Tax On Real And Personal Property In The City Of Oakland For Fiscal Year 2022-23 For:
• The Emergency Medical Services Retention Act of 1997 (Measure M), • The Paramedic Services Act of 1997 (Measure N),
• The Library Services Retention And Enhancement Act of 2004 (Library Measure Q), • The 2014 Public Safety And Services Violence Prevention Act (Measure Z), • The 2018 Oakland Public Library Preservation Act (Measure D), • The 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act (Parks Measure Q), and
• The Children’s Initiative of 2018 (Measure AA).
EXECUTIVE SUMMARY
This report and ordinance if approved will:
• Adjust the FY 2022- 23 rate of special parcel tax for the following voter -approved local measures consistent with either the Consumer Price Index (CPI) of 2021 or the change in California per Capita Personal Income as of 2021:
o Measure M (The Emergency Medical Services Retention Act of 1997), o Measure N (The Paramedic Services Act of 1997),
o Library Measure Q (The Library Services Retention and Enhancement Act of 2004),
o Measure Z (The 2014 Public Safety and Services Violence Prevention Act), and o Measure D (2018 Oakland Public Library Preservation Act) o Parks Measure Q (The 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act
o Measure AA (The Children’s Initiative of 2018)
o Fix the rate of the property tax; and
o Levy a tax on real and personal property in the City of Oakland.
Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 2
City Council
June 7, 2022
BACKGROUND / LEGISLATIVE HISTORY
This background section contains the history of the local voter-approved Measures M, N, Library Q, Z, D, Parks Measure Q and Measure AA.
Measure M: The Emergency and Medical Services Retention Act of 1997 In June 1997 Oakland voters approved, by more than a two- thirds majority, the Emergency Medical Services Retention Act of 1997 (Measure M). Measure M imposed a parcel tax for the purpose of raising revenue necessary to retain and enhance emergency dispatch and medical services in the City of Oakland and to replace funding from a previous assessment imposed by the City that was invalidated by Proposition 218. The Measure M legislation authorizes the City Council to increase the tax rates by a cost -of-living factor beginning in Fiscal Year 1998 -99 and continuing each fiscal year thereafter. At no time, however, may the rates be increased by more than 5.0 percent of the tax rates imposed by ordinance during the immediately preceding fiscal year. A 3.2 percent increase for the Measure M special parcel tax rate is proposed for Fiscal Year 2022-23, consistent with the Consumer Price Index (CPI) increase for the San Francisco Bay Area during calendar year 2021.
Table 1 summarizes the historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted, and the proposed increase for FY 2022-23.
Table 1: Measure M Historical Rate Increases
Council Action Date
Proposed
Percent Increase
Effective Date
July 11, 2000 4.2% July 1, 2000
June 05, 2001 4.5% July 1, 2001
June 11, 2002 5.0% July 1, 2002
June 19, 2003 1.6% July 1, 2003
June 10, 2004 1.8% July 1, 2004
June 16, 2005 1.2% July 1, 2005
June 08, 2006 2.0% July 1, 2006
June 19, 2007 3.2% July 1, 2007
June 17, 2008 3.3% July 1, 2008
June 16, 2009 3.1% July 1, 2009
June 01, 2010 0.7% July 1, 2010
June 01, 2011 1.4% July 1, 2011
June 19, 2012 2.6% July 1, 2012
June 18, 2013 2.7% July 1, 2013
June 17, 2014 2.2% July 1, 2014
June 22, 2015 2.8% July 1, 2015
June 7, 2016 2.6% July 1, 2016
June 26, 2017 3.0% July 1, 2017
June 05, 2018 3.2% July 1, 2018
May 21, 2019 3.9% July 1, 2019
June 02, 2020 3.3% July 1, 2020
May 18, 2021
June 7, 2022
1.7%
Proposed
3.2%
July 1, 2021
July 1, 2022
Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 3
City Council
June 7, 2022
Measure N: The Paramedic Services Act of 1997
In June 1997 Oakland voters passed, by more than a two-thirds majority, the Paramedic Services Act of 1997 (Measure N). Measure N imposes a special parcel tax for the purpose of raising revenue necessary to increase, enhance and support paramedic emergency services in the City of Oakland. The Measure N legislation authorizes the City Council to increase the tax rates by a cost-of-living factor after the third year of its imposition (FY 2000 -01) and continuing each fiscal year thereafter. Beginning FY 2000-01 and continuing each fiscal year thereafter, the Measure N legislation allows the City Council to adjust the tax rates in accordance with the CPI for the immediate San Francisco Bay Area. At no time, however, may the rates be increased by more than 5.0 percent of the tax rates imposed by ordinance during the immediately preceding fiscal year. A 3.2 percent increase in the Measure N special parcel tax rates proposed for Fiscal Year 2022-23 is in line with the Consumer Price Index (CPI) increase for the San Francisco Bay Area during calendar year 2021. Table 2 summarizes the historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted, as well as the proposed increase for FY 2022-23.
Table 2: Measure N Historical Rate Increases
Council Action Date
Proposed
Percent Increase
Effective Date
July 11, 2000 4.2% July 1, 2000
June 05, 2001 4.5% July 1, 2001
June 11, 2002 5.0% July 1, 2002
June 19, 2003 1.6% July 1, 2003
June 10, 2004 1.8% July 1, 2004
June 16, 2005 1.2% July 1, 2005
June 08, 2006 2.0% July 1, 2006
June 19, 2007 3.2% July 1, 2007
June 17, 2008 3.3% July 1, 2008
June 16, 2009 3.1% July 1, 2009
June 01, 2010 0.7% July 1, 2010
June 01, 2011 1.4% July 1, 2011
June 19, 2012 2.6% July 1, 2012
June 18, 2013 2.7% July 1, 2013
June 17, 2014 2.2% July 1, 2014
June 22, 2015 2.8% July 1, 2015
June 7, 2016 2.6% July 1, 2016
June 26, 2017 3.0% July 1, 2017
June 05, 2018 3.2% July 1, 2018
May 21, 2019 3.9% July 1, 2019
June 02, 2020 3.3% July 1, 2020
May 18, 2021
June 7, 2022
1.7%
Proposed
3.2%
July 1, 2021
July 1, 2022
Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 4
City Council
June 7, 2022
Library Measure Q: The Library Services Retention and Enhancement Act of 2004 In March 2004, Oakland voters approved, by more than a two-thirds majority, the extension of the Library Services Retention and Enhancement Act of 2004 (Library Measure Q), formerly known as Measure O, the Library Services Retention and Enhancement Act of 1994. The act re- authorized and increased a special parcel tax on residential and non-residential parcels for the purpose of raising revenue to retain and enhance library services. The term of the tax is 20 years, commencing July 1, 2004 and ending June 30, 2024. The Library Measure Q legislation also authorizes the City Council to increase the tax annually, consistent with the San Francisco Bay Area CPI changes. A 3.2 percent increase to the Library Measure Q special parcel tax rates is proposed for Fiscal Year 2022-23, reflecting the 2021 CPI increase for the San Francisco Bay Area. The Library Measure Q legislation allows the City Council, upon making proper findings, to increase the tax rate based on cost-of-living changes in the San Francisco Bay Area up to a maximum level of 5.0 percent over the immediately preceding fiscal year. Table 3 summarizes the historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted, and proposed increase for FY 2022-23.
Table 3: Library Measure O/Q Historical Rate Increases* Council Action Date Proposed Percent Increase Effective Date June 1, 1997 2.9% December 1997
June 1, 1998 2.1% December 1998
July 14, 1999 2.7% December 1999
July 11, 2000 2.5% December 2000
June 5, 2001 4.5% July 1, 2001
June 11, 2002 5.0% July 1, 2002
June 3, 2003 1.6% July 1, 2003
June 16, 2005 1.2% July 1, 2005
June 8, 2006 2.0% July 1, 2006
June 19, 2007 3.2% July 1, 2007
June 17, 2008 3.3% July 1, 2008
June 16, 2009 3.1% July 1, 2009
June 1, 2010 0.7% July 1, 2010
June 7, 2011 1.4% July 1, 2011
June 19, 2012 2.6% July 1, 2012
June 18, 2013 2.7% July 1, 2013
June 17, 2014 2.2% July 1, 2014
June 22, 2015 2.8% July 1, 2015
June 7, 2016 2.6% July 1, 2016
June 26, 2017 3.0% July 1, 2017
June 5, 2018 3.2% July 1, 2018
May 21, 2019 3.9% July 1, 2019
June 02, 2020 3.3% July 1, 2020
May 18, 2021
June 7, 2022
1.7%
Proposed
3.2%
July 1, 2021
July 1, 2022
Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 5
City Council
June 7, 2022
*There was no cost-of living increase for FY 2004-05 since the voters approved a rate increase and extension of the special tax in March 2004.
Measure Z: The Safety and Services Violence Prevention Act of 2014 In November 2004 Oakland voters approved the Violence Prevention and Public Safety Act of 2004 (Measure Y). This revenue structure for Measure Y was carried into the Public Safety and Services Violence Prevention Act of 2014 (Measure Z). Measure Y imposed a parking surcharge on commercial parking lots and a parcel tax for the purpose of raising revenue necessary to fund activities such as community and neighborhood policing, violence prevention services with an emphasis on youth, and fire services.
In November 2014 Oakland voters approved Measure Z with the same revenue structure as Measure Y. Measure Z continued the same parking surcharge on commercial parking lots and the same parc el tax for the purpose of raising revenue necessary to fund activities such as Community Resource Officers, Crime Reduction Teams, Fire services, and violence prevention strategies (Oakland Unite). The Measure Z legislation authorized the City Council to l evy parcel taxes beginning Fiscal Year 2015 -16 and increase the tax rates by a cost -of-living factor continuing each fiscal year thereafter. The proposed legislation for Fiscal Year 2022-23 includes a 3.2 percent increase to Measure Z special parcel tax rates, consistent with the CPI increase for the San Francisco Bay Area during calendar year 2021. The Measure Z legislation allows the City Council to adjust the tax rates in accordance with the CPI for the immediate San Francisco Bay Area. At no time, however, may the rates be increased by more than 5.0 percent of the tax rates imposed by ordinance during the immediately preceding fiscal year. Table 4 summarizes the CPI rates from 2009 through 2022 for Measure Y and Measure Z, as well as the proposed increase for FY 2022-23.
Table 4: Measure Y and Measure Z Historical Rate Increases Measure Y Historical Rate Increases
Council Action Date Percent Increase Effective Date
June 16, 2009 3.1% July 1, 2009
June 7, 2010 0.7% July 1, 2010
June 7, 2011 1.4% July 1, 2011
June 19, 2012 2.6% July 1, 2012
June 18, 2013 2.7% July 1, 2013
June 17, 2014 2.2% July 1, 2014
Measure Z Historical Rate Increases*
Council Action Date
Proposed
Percent Increase
Effective Date
June 7, 2016 2.6% July 1, 2016
June 26, 2017 3.0% July 1, 2017
June 5, 2018 3.2% July 1, 2018
May 21, 2019 3.9% July 1, 2019
June 02, 2020 3.3% July 1, 2020
May 18, 2021
June 7, 2022
1.7%
Proposed
3.2%
July 1, 2021
July 1, 2022
Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 6
City Council
June 7, 2022
* City Council did not approve the 2.8 percent CPI increase for FY 2015-16, since the voters approved the existing tax rate as Measure Z in November 2014.
Measure D: The 2018 Oakland Public Library Preservation Act
In June 2018, Oakland voters passed, by more than a two- thirds majority, the 2018 Oakland Public Library Preservation Act (Measure D). Measure D imposes a special parcel tax for the purpose of raising revenue necessary to maintain, protect and improve direct library services throughout the City of Oakland. The Measure D legislation authorizes the City Council to increase the tax rates by a cost -of-living factor beginning in FY 2019- 20 and continuing each fiscal year thereafter. Measure D provides that beginning in FY 2019- 20 and continuing each fiscal year thereafter, the City Council may adjust the tax rates by an amount not to exceed the increase in either 1) the cost of living in the immediate San Francisco Bay Area as shown on the CPI, or 2) the change i n the California per Capita Personal Income as determined by the California Department of Finance. The latter of these two indices referenced was used to determine the proposed increase in tax rates. A 5.7 percent increase in the Measure D special parcel tax rates proposed for Fiscal Year 2022-23 is in line with the change in the California per Capita Personal Income as determined by the California Department of Finance for calendar year 2021. Table 5 summarizes the historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted, as well as the proposed increase for FY 2022-23.
Table 5: Historical Measure D Rate Increases
Council Action Date
Proposed
Percent Increase
Effective Date
May 21, 2019 3.9% July 1, 2019
June 2, 2020
May 18, 2021
June 7, 2022
3.9%
3.7%
Proposed
5.7%
July 1, 2020
July 1, 2021
July 1, 2022
Parks Measure Q: The 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act
In March 2020 Oakland voters passed, by more than a two-thirds majority, the 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act (Parks Measure Q). The Parks Measure Q imposes a special parcel tax, starting in Fiscal Year 2020- 21 and for the subsequent twenty years, for the purpose of raising revenue necessary to fund a variety of programs and services for parks, landscape maintenance, recreational services, services to address homelessness, services, and projects to address water quality and litter reduction, and maintenance and cleaning of stormwater trash collection systems throughout the City of Oakland. The Parks Measure Q legislation authorizes the City Council to levy an amount equal to or less than the maximum special tax rates in any given year, but the maximum special tax rates may be increased commencing with Fiscal Year 2021-22 and each subsequent year thereafter based on the greater of the CPI for the immediate San Francisco Bay Area or the Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 7
City Council
June 7, 2022
change in the California per Capita Personal Income as determined by the California Department of Finance. A 5.7 percent increase in the Parks Measure Q special parcel tax rates proposed for Fiscal Year 2022-23 is in line with the change in the California per Capita Personal Income as determined by the California Department of Finance for calendar year 2021. Table 6 summarizes historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted, as well as the proposed increase for FY 2022-23.
Table 6: Historical Measure Q Rate Increases
Council Action Date
Proposed
Percent Increase
Effective Date
June 2, 2020
May 18, 2021
June 7, 2022
0.0%
3.7%
Proposed
5.7%
July 1, 2020
July 1, 2021
July 1, 2022
Measure AA: The Children’s Initiative of 2018
In November 2018, sixty-two percent of Oakland voters passed Measure AA (The Children’s Initiative of 2018). Measure AA was challenged and the City delayed its implementation. In December 2021, the California Court of Appeal issued a decision reversing the trial court’s ruling that Measure AA was invalid and directing the trial court to enter judgment in favor of the City. This measure amends the City Charter to add Article XVI, The Children’s Initiative of 2018, creating a Citizens’ Oversight Commission to be staffed by a new City position the Children’s Initiative Accountability Officer, and will impose a thirty-year annual special parcel tax.
The tax revenue will be used to fund various programs according to the following breakdown:
62% for educational programs to support and expand programs for early childcare and childhood education, 31% to support and increase awareness of college readiness programs and career access, and 7% for the oversight and accountability cost; the Measure AA funding will be used to increase educational outcomes and reduce education inequality.
The Measure AA creates a special tax of $198 for each single-family residential parcel. For multiple unit residential parcels, the tax is $135.25 per occupied unit. Exemptions are available for qualifying low-income households, low-income seniors, and affordable housing projects. For qualifying single-family households that have been foreclosed there is a 50% rebate. Measure AA provides that beginning in FY 2020-21 and continuing each fiscal year thereafter, the City Council may adjust the tax rates by an amount not to exceed the increase in either 1) the cost of living in the immediate San Francisco Bay Area, as determined by the U.S. Department of Labor, or 2) the change in the California per Capita Personal Income as determined by the California Department of Finance. The latter of these two indices referenced was used to determine the proposed increase in tax rates. A 13.9 percent increase in the Measure AA special parcel tax rates proposed for Fiscal Year 2022-23 is in line with the compounded change in the California per Capita Personal Income as determined by the California Department of Finance for calendar years 2019, 2020, and 2021. The CPI for Measure AA Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 8
City Council
June 7, 2022
brings the amount levied in FY 2022-23 to the amount equivalent to the levy if the measure had gone into effect immediately and prior CPI increase approved annually.
Table 7 summarizes the proposed increase for FY 2022-23.
Table 7: Measure AA: The Children’s Initiative of 2018
Council Action Date
Proposed Percent
Increase
Effective Date*
May 18, 2021 0.00% July 1, 2021
June 7, 2022 3.85% July 1, 2022
June 7, 2022 3.73% July 1, 2022
June 7, 2022 5.73% July 1, 2022
*The annual escalators for Fiscal Years 2020-21, 2021-22, and 2022-23 to be approved by Council on June 7, 2022. The combined compounded annual escalators are 13.9%.
ANALYSIS AND POLICY ALTERNATIVES
State the recommended policy action addressing the problem or question. Discuss the key issues, analysis of alternatives and rationale leading to the recommended policy action. Identify which Citywide priority (or priorities) are advanced by this recommended policy action. The priorities are 1) holistic community safety, 2) housing, economic, and cultural security, 3) vibrant, sustainable infrastructure, and 4) responsive, trustworthy government. Describe how your proposed policy action supports one or more of these priorities.
The proposed ordinance applies an increase of 3.2 percent to the current Measure M, Measure N, Library Measure Q, and Measure Z special parcel tax amounts, an increase of 5.7 percent to the current Measure D, and Parks Measure Q, and an increase of 13.9 percent to Measure AA special parcel tax amounts, effective July 1, 2022. The increase for Measures M, N, Parks Measure Q, and Z are per the actual change in the San Francisco Bay Area CPI during calendar year 2021 and the Measure D, Parks Measure Q, and Measure AA increase is based on the change in the California per Capital Personal Income. The proposed increases apply on a fiscal year basis (i.e., July 1st – June 30th).The Consumer Price Index – All Urban Consumers is based on the San Francisco-Oakland-San Jose, CA index. The California per Capital Personal Income is as determined by the California Department of Finance.
Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 9
City Council
June 7, 2022
Table 8 below summarizes the impact of the proposed increases by Measure and by parcel type:
Table 8: Summary of Measure Rates by Parcel Type
Measure
RATES
Parcel Type Current
Parcel Rate
Proposed
Increase
FY 2022-23
Parcel Rate
Measure
M
Single Family Residential Parcels $16.23 $0.52 $16.75
Multiple Residential (2 to 4 units) $32.49 $1.04 $33.53 Multiple Residential (5+ units) $81.24 $2.60 $83.84
Commercial $32.49 $1.04 $33.53
Industrial $65.00 $2.08 $67.08
Rural $16.23 $0.52 $16.75
Institutional $16.23 $0.52 $16.75
Measure
N
Single Family Residential Parcels $12.93 $0.42 $13.35
Multiple Residential (2 to 4 units) $25.86 $0.84 $26.70 Multiple Residential (5+ units) $64.70 $2.10 $66.80
Commercial $25.86 $0.84 $26.70
Industrial $51.76 $1.68 $53.44
Rural $12.93 $0.42 $13.35
Institutional $12.93 $0.42 $13.35
Library
Measure
Q
Single Family Residential Parcels $114.51 $3.66 $118.17 Multiple Residential $78.22 $2.50 $80.72
Non-Residential Parcels $58.65 $1.88 $60.53
Measure
Z
Single Family Residential Parcels $118.76 $3.80 $122.56 Multiple Residential $81.13 $2.60 $83.73
Non-Residential Parcels $60.82 $1.95 $62.77
Measure
D
Single Family Residential Parcels $83.95 $4.81 $88.76
Multiple Residential $57.35 $3.29 $60.64
Non-Residential Parcels $43.00 $2.46 $45.46
Parks
Measure
Q
Single Family Residential Parcels $153.52 $8.80 $162.32 Multiple Residential $104.85 $6.01 $110.86
Non-Residential Parcels $153.52 $8.80 $162.32
Measure
AA*
Single Family Residential Parcels $198.00 $27.51 $225.51 Multiple Residential $135.25 $18.80 $154.05
Non-Residential Parcels $198.00 $27.51 $225.51
*) The Proposed Increase is the difference between the FY 2019-20 rates and the FY 2022-23 rates, which incorporates the annual escalators for Fiscal Years 2020-21, 2021-22 and 2022-23.
FISCAL IMPACT
The Fiscal Year 2022-23 estimated revenue from Measure M is approximately $2,428,283 including the proposed rate increase. The proposed annual rate increase of 3.2 percent translates Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 10
City Council
June 7, 2022
to $75,296 of the total Fiscal Year 2022-23 estimated revenue. This additional funding is needed to account for increases in personnel costs.
The Fiscal Year 2022-23 estimated revenue from Measure N (Fund 2250) is $1,933,936, including the proposed rate increase. The proposed annual rate increase of 3.2 percent translates to approximately $59,967 of the total Fiscal Year 2022-23 estimated revenue. This additional funding is needed to account for increases in personnel costs.
The Fiscal Year 2022- 23 estimated revenue from Library Measure Q is $18,724,130, including the proposed rate increase. The proposed annual rate increase of 3.2 percent translates to approximately $580,593 of the total Fiscal Year 2022 -23 estimated revenue. This additional funding is needed to account for increases in personnel costs.
The FY 2022-23 estimated revenue from Measure Z is $19,598,935 including the proposed rate increase. The proposed annual rate increase of 3.2 percent translates to approximately $607,719 of the total Fiscal Year 2022-23 estimated revenue. This additional funding is needed to account for increases in personnel costs and community services. Note: the aforementioned parcel tax estimated revenue is not the only revenue source under Measure Z. There is also the parking surcharge rate of 8.5 percent, which remains constant even with parcel tax rate increases.
The Fiscal Year 2022- 23 estimated revenue from Measure D is $14,257,902, including the proposed rate increase. The proposed annual rate increase of 5.7 percent translates to approximately $772,702 of the total Fiscal Year 2022 -23 estimated revenue. This additional funding is needed to account for increases in personnel costs.
The Fiscal Year 2022-23 estimated revenue from Parks Measure Q is $28,988,424, including the proposed rate increase. The proposed annual rate increase of 5.7 percent translates to approximately $1,571,017 of the total Fiscal Year 2022 -23 estimated revenue. This additional funding is needed to account for increases in personnel costs.
The Fiscal Year 2022 -23 estimated revenue from Measure AA is $40,276,456, including the proposed rate increase. The proposed annual rate increase of 13.9 percent translates to approximately $4,913,331 of the total Fiscal Year 2022 -23 estimated revenue. Thi s additional funding is needed to account program services and for increases in personnel costs.
PUBLIC OUTREACH/INTEREST
A Council meeting on the proposed ordinance to increase the Measure M, Measure N, Library Measure Q, Measure Z, Measure D, Parks Measure Q and Measure AA special parcel tax rates and to set the rates to be levied for Measure M, Measure N, Library Measure Q, Measure Z, Measure D, Parks Measure Q, and Measure AA is scheduled for June 7, 2022.
COORDINATION
This report was prepared in coordination with the Office of the City Attorney, the City Administrator’s Office, the Finance Department, and Francisco & Associates, the City’s Contractor who annually administers the tax measures on behalf of the City.
Edward D. Reiskin, City Administrator
Subject: Measures M, N, Library Q, Z, D, Parks Q & AA FY 2022-23 Levy and Tax Rates Date: May 25, 2022 Page 11
City Council
June 7, 2022
SUSTAINABLE OPPORTUNITIES
Economic: Essential City services that serve the public greatly rely upon revenues generated from the voter-approved special tax measures.
Environmental: There are no direct environmental impacts associated with the City Council action requested in this report.
Social Equity: The funds for each of these measures provide services to all of Oakland and seek to provide services to those most in need.
ACTION REQUESTED OF THE CITY COUNCIL
Adopt An Ordinance 1) Authorizing A Fiscal Year (FY) 2022-23 Increase In Rate Of Property Tax Imposed By Voter -Approved Measures; and 2), Fixing The Rate Of The Property Tax, And Levying A Tax On Real And Personal Property In The City Of Oakland For Fiscal Year 2022- 23 For The Emergency Medical Services Retention Act of 1997 (Measure M), The Paramedic Services Act of 1997 (Measure N), The Library Services Retention And Enhancement Act of 2004 (Library Measure Q), The 2014 Public Safety And Services Violence Prevention Act (Measure Z), The 2018 Oakland Public Library Preservation Act (Measure D), The 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act (Parks Measure Q) and The Children’s Initiative of 2018 (Measure AA).
For questions regarding this report, please contact Tiffany Kirkpatrick at 510-238-2366.
Respectfully submitted,
Erin Roseman
Director of Finance
Prepared by:
Tiffany Kirkpatrick
Budget & Management Analyst
Budget Bureau