CITY OF OAKLAND
150 FRANK H. OGAWA PLAZA, SUITE 5342 • OAKLAND, CALIFORNIA 94612 (510) 238-7909
TDD (510) 238-3254
Finance & Management Agency
Revenue Division
July 30, 2024
Grantee:
Account: -
Document No.:
Date Recorded: / /
Parcel No. - - -
Address:
RE: Real Property Transfer Tax- Notice of Determination A review of public records suggests that tax is due on the above transfer.
Pursuant to Oakland Municipal Code, Chapter 4, Article 20, all transfers of real property within the city limits of Oakland are subject to the real property transfer tax. The tax is due upon transfer of an interest of real property and is payable at the time of recordation with the Alameda County Recorder. The tax rate is 1.50 percent of the total value of consideration transferred, with some exceptions provided by statute. The grantor and grantee are jointly and severally liable for payment of tax.
The tax imposed under this chapter is due and payable at the time the deed instrument or writing affecting a transfer subject to the tax is delivered and is delinquent if unpaid at the time of recordation thereof. (OMC
4.20.070). Delinquent payments are subject to applicable penalties and interest.
According to the records of the Alameda County Recorder, the details above is as follows:
Please remit your payment via check made payable to “City of Oakland”, along with a copy of this letter by August 31, 2024. A self–addressed envelope has been enclosed for your convenience. Additional charges will accrue and appropriate action will be taken to place a lien on the property if this account remains unpaid or unresolved within sixty (60) days of the date of this notice. If the recorded lien is not paid before August 10, 2025, the amount of the lien will be added to your property tax bill. For more information, please refer to the page titled “Real Property Transfer Tax Information”.
If you wish to schedule an administrative hearing, please complete the enclosed form, “Real Property Transfer Tax Appeal Hearing Request,” and return or email to this office within sixty (60) days of the date of this notification. If you do not want an administrative hearing, please disregard the enclosed hearing notice. For more information, please refer to the page titled “Real Property Transfer Tax Information” Value of Consideration $
Tax
Less Amount Paid at Recordation -
Net Amount of Tax Due
Penalty (25%)
Interest (1% per month)
Subtotal $
Payments
Total Amount Due * $
Sample Letter
ATTACHMENT B
CITY OF OAKLAND
150 FRANK H. OGAWA PLAZA, SUITE 5342 • OAKLAND, CALIFORNIA 94612 Finance & Management Agency (510) 238-7909
Revenue Division TDD (510) 238-3254
If you would like to schedule an appointment or have any questions, please e-mail me at [email protected] or call (510) 238-7909.
Sincerely,
Chris Le
Tax Auditor II
IMPORTANT NOTE: You may waive the right to a telephonic hearing and proceed with your appeal by mail. If you elect to proceed with your appeal by mail, a decision will be rendered based on the Hearing Officer’s review of all documents submitted in support of the appeal.
To waive your right to a telephonic hearing and elect to proceed by mail, please sign, date, and return the following Waiver of Telephonic Hearing form along with your statement and evidence in support of your appeal by US mail to:
City of Oakland RPTT, c/o Chris Le, 150 Frank H. Ogawa Plaza #5342, Oakland, CA 94612 or by email to: [email protected] The Waiver of Telephonic Hearing and appeal materials must be emailed or postmarked within 60 calendar days of the notification.
Real Property Transfer Tax Appeal Hearing Request
If you wish to pursue an appeal hearing, please confirm your participation by completing and returning the portion of this statement below along with any additional evidence within 60 calendar days of the notification:
Name (REQUIRED)
_ ____
Account Number (REQUIRED) Property Address (REQUIRED)
Email @
Mailing Address (REQUIRED) Phone Number (REQUIRED) (OPTIONAL) I request a TELEPHONIC appeal hearing for the reversal of the Real Property Transfer Tax determination.
I request a BY MAIL appeal hearing for the reversal of the Real Property Transfer Tax determination. The Waiver of Telephonic Hearing is complete and attached.
(See reverse side)
As soon as practical following the hearing, the hearing officer will issue a written decision regarding the transfer tax status of the subject property.
Please submit a written statement and explain the basis/reason(s) the property is not subject to or is exempt from the Real Property Transfer Tax and supply any evidence in support of the claim. Attach additional sheets if needed:
Signature Date
I, , hereby waive my right to a telephonic administrative [Print Name]
hearing on my Real Property Transfer Tax appeal for and elect to proceed with my appeal by mail.
By waiving my right to a telephonic hearing, I understand that:
1. I am responsible for proving that my property is not subject to or is exempt from the Real Property Transfer Tax;
2. I must submit a written statement explaining the basis/reason(s) for my claim that my property is not subject to or is exempt from the Real Property Transfer Tax and ALL evidence in support of my claim along with this Waiver;
3. The City will retain ALL evidence I submit, and I SHALL NOT SUBMIT ORIGINAL DOCUMENTS I EXPECT TO BE RETURNED;
4. A City appointed Hearing Officer will review my appeal, including, my statement, any evidence I submit, and any statement and evidence submitted by the City;
5. The Hearing Officer will decide my appeal based on the written statements, evidence and the Oakland Municipal Code; and that
6. The Hearing Officer will mail me a written decision on my appeal.
I have read the information above and understand my rights and responsibilities regarding this administrative hearing by mail. I also understand that the City will retain copies of all evidence I submit.
SIGNATURE
DATE
Documentary evidence attached (check one): YES NO
If yes, please attach a list of all evidence being submitted. The City will retain all evidence submitted.
Mail to: City of Oakland RPTT, c/o Chris Le, 150 Frank H. Ogawa Plaza #5342, Oakland, CA 94612 Email to: [email protected]
CITY OF OAKLAND
150 FRANK H. OGAWA PLAZA, SUITE 5342 • OAKLAND, CALIFORNIA 94612
Finance & Management Agency
Revenue Division
(510) 238-7
TDD (510) 238-3254
Real Property Transfer Tax
Information Sheet
Petition for Redetermination: If you disagree with the applicability and/or amount of tax liability, you must forward a written petition for redetermination within sixty (60) days of the date of this notification. If a petition for redetermination is not filed in writing with the Director of Finance, Attn.: RPTT, 150 Frank H. Ogawa Plaza, Suite 5342, Oakland, California 94612, within the sixty (60) day period, the determination becomes final at the expiration of the period. (OMC 4.20.130).
Your correspondence must specify the matter(s) you are appealing, the specific ground(s) upon which your appeal is based, and evidence to support your claim(s).
IMPORTANT: If a petition for redetermination is filed within the sixty (60) day period, the Director’s designee will hold a hearing to hear your objections. Please refer to the enclosed notice titled “
” for details regarding the hearing. If
you would like to arrange to have your matter heard prior to the date scheduled, please contact the undersigned.
Penalty: Delinquent payments are subject to penalties, and a delinquency penalty of ten (10) percent of the amount of the 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. A second penalty of fifteen (15) percent shall accrue if the tax remains unpaid on the ninetieth day from the date payment was delinquent. (OMC 4.20.070).
Interest on tax and penalty: Interest shall accrue at the rate of one percent a month or fraction thereof, on the amount of tax, inclusive of penalties, from the date the tax becomes delinquent to the date of payment. (OMC 4.20.070).
* Payment Due: Payment is now due and the total amount due includes penalty and interest computed to the date of this notice. Interest will continue to accrue at the rate of one percent per month or fraction thereof until the date of payment. To confirm the correct amount to be paid, please contact the undersigned for the payoff amount. For your convenience, a self-addressed envelope is enclosed. Failure to pay or resolve this matter within sixty (60) days of the date of this notice will result as an assessment against the property. A lien will be placed on the property for the amount due and will be recorded by the Alameda County Recorder. If the recorded lien is not paid before August 10 th of the current tax year, the amount of the lien will be added to your property tax bill.
Petition for Redetermination: If you disagree with the applicability and/or amount of tax liability, you must forward a written petition for redetermination within sixty (60) days of the date of this notification. If a petition for redetermination is not filed in writing with the Director of Finance, Attn.: RPTT, 150 Frank H. Ogawa Plaza, Suite 5342, Oakland, California 94612, within the sixty (60) day period, the determination becomes final at the expiration of the period. (OMC 4.20.130).
Your correspondence must specify the matter(s) you are appealing, the specific ground(s) upon which your appeal is based, and evidence to support your claim(s).
CITY OF OAKLAND
150 FRANK H. OGAWA PLAZA, SUITE 5342 • OAKLAND, CALIFORNIA 94612 (51 0) 238-7909
TDD (510) 238-3254
Finance & Management Agency
Revenue Division
November 25, 2024
Account:
Docume nt No.:
Date R ecorded:
Parcel No.
Address:
Notice Date:
Administrate hearing Date:
NOTICE OF CITY COUNCIL HEARING
A notice was mailed to you regarding the Real Estate Transfer Tax due on the trans fer referenced above.
We also notified y ou of your right to appear at an Administrative Hearing on July 30, 2024. Since the tax has not been paid, the City Council will conduct a public hearing via video teleconference (use link below) on December 17, 2024 at 3:30PM, to review, reject or confirm the recommendation of the City Manager. Upon approval of the recommendation, an administrative fee of $170.00 will be added to the charges shown above. Pursuant to Oakland Municipal Code, Chapter 4, Article 20, the total amount will become a lien against the property and will be recorded with the Alameda County Recorder. If the recorded lien is not paid by August 10th of the current tax year, the amount of the lien will be added to your property tax bill.
Please use the following link to check the time and gain access to the video teleconference:
https://oakland.legistar.com/calendar.aspx
To request this notice in Spanish, Chinese, Vietnamese, or another language, please call (510) 238-7909 or email [email protected].
Para solicitar este aviso en español, chino, vietnamita u otro idioma, llame al (510) 238-7909 o [email protected] por correo electrónico.
欲索取此文件的西班牙文, 中文,越南文或其它翻譯本, 請電(510) 238-7909, 或電 [email protected].
Để yêu cầu thông báo này bằng tiếng Tây Ban Nha, tiếng Trung Quốc, tiếng Việt hoặc ngôn ngữ khác, vui lòng gọi (510) 238-7909 hoặc email [email protected].
If you have any questions, please call the Office of Finance, Real Property Tax section at (510) 238-7909.
Value of Consideration $
Tax
Less Amount Paid at Recordation -
Net Amount of Tax Due
Penalty (25%)
In
terest (1% per month)
Subtotal $
Admin Fee
Total Amount Due * $
Sample Letter