and break-ins, domestic violence, and other gun-related violence; (2) reduce response time for 911 emergency calls for service, and improve the quality of response; and (3) reduce the incidence of human trafficking, including the sexual exploitation of minors.
SECTION 4. Planning, Oversight, and Accountability.
A. Commission: Adoption of this Ordinance shall establish the Oakland Public Safety Planning and Oversight
Commission (“Commission”) which shall replace the
existing Public Safety and Services Violence Prevention Oversight and Accountability Commission.
1. Composition: The Commission shall be composed
of five (5) members who shall be appointed by the
Mayor and confirmed by the Council pursuant to
Section 601 of the Charter. The composition of the
Commission should be reflective of the diversity
of Oakland and shall include members who have
expertise in criminal justice, public safety, public
health, social services, emergency services, and
community violence intervention and prevention
programs and/or research, finance and evaluations
in those areas. At least one member shall have lived
experience with service-eligible populations, and
one member shall have professional law enforcement
experience, preferably at a command officer level,
and/or academic expertise in law enforcement.
2. Conflicts of Interest: Each Commission member
shall certify that the member and the member’s
immediate family members, business associates and
employers have no financial interest in any program,
project, organization, agency or other entity that is
seeking or will seek funding approval under this
Ordinance. Financial interest includes, without
limitation, salaries, consultant fees, program fees,
commissions, gifts, gratuities, favors, sales income,
rental payments, investment income or other business
income. A Commission member shall immediately
notify the City Administrator and the Chair of the
Commission of any real or possible conflict of interest between membership on the Commission and work
or other involvement with entities funded by the taxes
provided for in this Ordinance. Any dispute about
whether a conflict of interest exists shall be resolved by the Public Ethics Commission.
3. Duties of the Commission: The Commission shall
perform the following duties:
a. Develop and approve a Four-Year Community
Violence Reduction Plan.
b. Recommend to the City Council the adoption
of the Four Year Community Reduction Plan
which the Council may approve or reject but
not modify; if the Council rejects the Plan,
it will return it to the Commission with
recommended changes and the Commission
will submit a new Plan to the Council which
the Council may accept or reject but not
modify.
FULL TEXT OF MEASURE NN
OAKLAND COMMUNITY VIOLENCE AND
EMERGENCY RESPONSE ACT OF 2024
The People of the City of Oakland do ordain as follows:
PART 1. GENERAL PROVISIONS
SECTION 1. Title.
This Ordinance may be cited as the “Oakland Community
Violence Reduction and Emergency Response Act of 2024”
and may be referred to herein as “the Act”, “this Ordinance” or “Measure”.
SECTION 2. Findings.
Violent crime is a very serious issue in our City. Most Oaklanders feel less safe today than a year or two ago with Oakland is facing an unprecedented wave of robberies,
burglaries and break-ins. Oaklanders want City government to implement a results-driven approach to public safety which balances investments in community violence
prevention and law enforcement strategies, and which is publicly accountable for achieving meaningful reductions in violent crime.
Oaklanders want City government to prioritize the use
of local tax dollars to reduce gun violence and property crimes which threaten people’s safety, improve response times to 911 emergency calls for service, and reduce
human trafficking, including the sexual exploitation
of minors. Oaklanders expect City government to
be transparent and accountable to the general public
for its strategic use of local tax dollars in achieving improvements in public safety.
The 2014 Oakland Public Safety and Services Violence
Prevention Act and the parcel tax it authorized which
provided over $30 million each year for these purposes
will expire at the end of 2024. The continuation of the services provided by that Act and the revenues it generates to support those services are critical to maintaining public safety in Oakland.
The chief purpose and intent of this measure is to raise revenue solely to pay for the development, implementation, and evaluation of a holistic, results-driven approach to the prevention and reduction of violent crime in Oakland. This approach balances investments in community violence
prevention, police, and fire services; creates a citywide Community Violence Reduction Plan designed to achieve
specific violence reduction targets; and empowers a citizens’ planning and oversight commission and an independent
budget auditor to monitor and account for the proper and effective use of revenue raised from this measure. The taxes imposed under this Ordinance are solely for these purposes and to pay for certain administrative expenses related to the funded programs.
SECTION 3. Objectives.
The tax proceeds raised by the special taxes created by this Ordinance may be used only to pay for costs or expenses relating to or arising from efforts to achieve the following desired goals: (1) reduce homicides, robberies, car jackings OMNN-6
administrative fees described herein, shall be spent
on direct services, programs, and strategies designed
to achieve the violence reduction and public safety
goals and metrics established in the Four-Year
Community Violence Reduction Plans developed
by the Commission. The first Four-Year Plan will
be effective July 1, 2026 and the second Four-Year
Plan will be effective July 1, 2030. Each Four-Year
Community Violence Reduction Plan shall describe:
a. problems/needs to be addressed in this
Act’s three goal areas as stated herein, using
multiple data sources;
b. specific four-year impact goals and outcome
metrics for each goal area;
c. theory-of-change or strategy, informed by
data and evidence-based practices, designed
to achieve the specific four-year impact goals
and outcome metrics;
d. formal resource leveraging of and
programmatic coordination with other city,
county, school district, state, federal, and
philanthropic resources to maximize the
Four-Year Community Violence Reduction
Plan’s capacity to achieve four-year impact
goals and outcome metrics;
e. four-year budget and spending plan for the
Community Violence Reduction Plan; and
f. specific roles and relationships of the
City’s Violence Prevention Department,
Police Department, Fire Department, and
other City departments in the development
and implementation of each Four-Year
Community Violence Reduction Plan.
B. The Oakland Community Violence Reduction and
Emergency Response Budget Auditor (“Budget Auditor”)
is hereby established in the Office of the City Auditor.
The Budget Auditor shall perform an audit not less than every other year to ensure accountability and proper
disbursement of all revenue collected by the City from
the special tax imposed by this Ordinance, in accordance with the objectives stated herein and in compliance with provisions of State law. The Budget Auditor will also
provide analysis to the Commission of current, past and potential expenditures by the departments funded by this Act, including use of overtime.
C. Annual Financial Report. The City’s Finance Director or, at that Director’s direction, the Budget Auditor,
will make an annual report to the City Council and
the Commission containing information about the
amount of funds collected and expended pursuant
to this Act, and the status of any project required or
authorized to be funded pursuant to this Ordinance. At
the discretion of the Commission, an independent audit
may be performed annually to ensure accountability
and proper disbursement of the proceeds of this tax in
accordance with the objectives stated herein as provided by Government Code sections 50075.1 and 50075.3.
c. Evaluate the implementation and impact of
the Community Violence Reduction Plan,
and, at the Commission’s discretion, retain
an independent consultant to assist such
evaluation.
d. Review the seven hundred (700) floor number
for sworn police officers, the eight hundred
(800) number governing layoffs for police,
and the four hundred eighty (480) number
governing layoffs for firefighters set in
Sections 5(A) and (B) below in 2029 for the
City 2030 budget. Upon such review based
upon the Four Year Community Reduction
Plan, any analysis of the performance of
the actions authorized by the Act and other
crime factors and statistics, the Commission
may recommend a different number for each
category to the City Council and the Council
may approve or reject the new number; if
the Council rejects the recommendation, the
number shall remain unchanged.
e. Monitor the allocation and use of all revenues
generated by this Act;
f. Submit any policy recommendations to the
Mayor and City Council to ensure the City of
Oakland’s compliance with the purpose and
intent of this Act, including recommendations
for corrective actions, if any.
g. Review and provide comments on all non-
confidential reports and recommendations
concerning potential suspension and/or
reduction of the number of law enforcement
personnel and suspension of the tax.
h. At least every three (3) years, the department
head or his/her designee of each City department
receiving and/or disbursing funds generated
by this Act shall present to the Commission
a priority spending plan for funds received
from this Act. The priority spending plan
shall include proposed expenditures, strategic
rationales for those expenditures and intended
measurable outcomes and metrics expected
from those expenditures, all of which shall be
incorporated into the Four Year Community
Violence Reduction Plan. The first presentation
shall occur within 120 days of the effective date
of this Act. Twice each year, the Commission
shall receive a report from a representative of
each City department receiving funds from
this Act on the status of the priority spending
plans and the demonstrated progress towards
the desired outcomes.
i. Submit reports to the public that the
Commission determines are appropriate to
serve its purposes.
4. Community Violence Reduction Planning: All
revenue, raised from this Act, after payment of the
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2. Administrative Expenses. Includes direct and
indirect costs associated with these special taxes and
the provision of the aforementioned services, such
as but not limited to:
a. Paying any ancillary costs charged by
County of Alameda to collect and remit these
special taxes and other costs necessary to
levy the special tax; and
b. Paying any costs related to supporting the
Commission, the Budget Auditor, costs to
implement a performance tracking system, or
to conduct an evaluation of the effectiveness
of services or programs that are funded by
the special taxes; and
c. Paying administrative costs required to
implement these services and programs.
B. Allocation. The proceeds of the special taxes shall be appropriated in the budget process or by resolution of the City Council. In the first fiscal year that funds from the Act are appropriated during the annual budget process:
1. Three percent (3%) of the total funds appropriated
from these special taxes, net of any, audit, financial
monitoring, collection and tax levy costs and fees,
shall be appropriated for Administrative Expenses.
2. $3 million of the total funds appropriated from these special taxes, net of any audit, financial monitoring
collection and tax levy costs and fees, shall be
appropriated for the Oakland Fire Department
and associated administrative expenses. Starting
in Fiscal Year 2025-26, this amount will increase
annually by the same percentage established in Part
2, Section 4 below.
3. Of the amount remaining after the above allocations, net of any, audit, financial monitoring, collection
and tax levy costs and fees, sixty percent (60%)
shall be appropriated for police services as follows:
Ten percent (10%) of the remaining amount shall
be specifically allocated to costs associated with
operations and functions by non-sworn personnel
such as 911 dispatch, maintenance and investments
in technology, and operations and functions of the
crime lab and associated administrative expenses;
and fifty percent (50%) of the remaining amount
shall be allocated to costs associated with sworn
police officers.
4. Of the amount remaining after the above allocations, net of any, audit, financial monitoring, collection and tax levy costs and fees, forty percent (40%) shall be
appropriated for Violence Prevention Services and
associated administrative expenses. At least seventy
five percent (75%) of the total amount allocated
herein for violence prevention services shall be spent
on grants to and contracts with community-based
service providers.
5. Future year appropriations of the Act’s funds, net of any, audit, financial monitoring, collection and tax
D. Joint Meetings of Relevant Commissions and City
Council: The City Council, the Commission and other
public safety-related boards and commissions shall
conduct an annual joint special public informational
meeting devoted to the subject of public safety. At each the meeting, the public, the Commission, boards, other
commissions and City Council will hear reports from
representatives of relevant departments, including the
Chief of Police, concerning the progress of all of the
City’s efforts to reduce violent crime.
SECTION 5. Use of Proceeds for Community Violence
Reduction Outcomes.
A. Uses. Through Fiscal Year 2025-2026, all annual revenue from this Act shall be allocated in a manner that continues and extends the 2014 Oakland Public Safety and Services Violence Prevention Act funding allocations. In Fiscal
Years 2026-2027 through 2033-2034, all annual revenue
from this Act shall be allocated as follows:
Taxes collected pursuant to the special taxes imposed
by this Ordinance shall be used only in connection with programs and services which further the objectives set forth in Part 1, Section 3, such as but not limited to the following:
1. Direct Services, Programs, and Strategies designed
to achieve violent crime and emergency response
reduction goals and metrics. Pursuant to each Four-
Year Community Violence Reduction Plan, once passed,
revenue raised from this Act may be used to pay for
direct services, programs, and strategies such as, but
not limited to:
a. 911 dispatch and emergency responders
b. community ambassadors
c. community policing
d. community reentry services
e. crime lab operations
f. crime reduction teams
g. domestic violence intervention and response
h. education, training and employment services
i. group violence intervention
j. hospital-based violence intervention
k. intensive case management
l. intelligence-based policing
m. mental health services
n. mentoring for vulnerable and justice-
involved youth
o. non-sworn mobile crisis responders
p. police recruitment, retention, and training
q. public safety technology enhancements
r. victim services
s. violence interruption
t. violent crime and human-trafficking
investigations
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FY 2023-24 outside of the General Purpose Fund
declines or becomes unavailable after that fiscal
year, the numeric requirements for budgeting
and maintaining sworn police personnel shall be
reduced by the number of sworn police personnel
previously funded by such lost revenue source. Such
a circumstance shall be clearly described in the
Adopted Budget for each year in which it is applied.
Such a description shall include the steps that were
taken by the City to try to replace such funding and
possible steps the City will take in the, future to
replace such funding.
2. If a severe and unanticipated financial or other
event occurs which so adversely impacts the
General Purpose Fund as to prevent the City from
budgeting for the minimum number of sworn police
personnel required by this Ordinance, the numeric
requirements for budgeting and maintaining sworn
police personnel shall be reduced by the numbers the
City is unable to fund as a result of such event. The
existence of a severe and unanticipated financial or
other event must be established by the declaration of
a state of extreme fiscal necessity via City Council
Resolution for that annual or biennial cycle. Such a
resolution shall also note the steps that were taken
by the City to avoid the need to reduce the number
of sworn police personnel and the steps that will
be taken by the City in the future to restore sworn
police personnel.
D. If at any time the City fails to budget for the sworn police personnel staffing levels required by this Act
for a fiscal year and there has been no Council action
establishing an exception as provided above, the City
shall provide appropriate notice to all parking lot
operators that collection of the parking tax surcharge
provided for in this Ordinance shall be suspended for
a period of twelve (12) months.
E. Minimum Officer Staffing: Upon passage of this
Ordinance, the City shall hire and maintain no fewer
than an annual average of seven hundred (700) sworn
police personnel (including those sworn police
personnel funded by this Ordinance) over the course of
each fiscal year. The annual average shall be established by a reasonable method, such as the average number
of filled sworn positions at the end of each calendar
month, or similar methodology as determined by the
City Administrator. To effectuate this requirement,
in each fiscal year, as a component of its two-year
policy budget or its mid-cycle budget adjustments,
the City shall adopt a sworn police personnel staffing
plan which indicates the estimated starting and
ending number of sworn police personnel by month.
The staffing plan will make use of assumptions that
department attrition rates, recruiting success, academy yield and other relevant factors affecting the growth
or shrinkage of the department’s number of sworn
personnel. The required annual average of hired and
maintained of sworn personnel shall be reduced to the
number of budgeted officers if a valid exception has
levy costs and fees, shall be in the same proportion
as those funds appropriated in the first year, rounded
to the nearest tenth of a percentage.
C. Authorized Uses of Tax Revenues. Except as otherwise expressly authorized by this Ordinance, the special taxes authorized and collected pursuant to this Ordinance shall be used only for the purposes set forth herein.
SECTION 6. Use of Proceeds for Maintenance of Sworn
Police and Fire Personnel.
A. Maintenance of Sworn Police Personnel: One intent
of the augmented funding provided by this Act is
to maintain sufficient resources to allow for the
implementation of comprehensive policing within the
City’s limited resources and to begin the process of
restoring the staffing of the Police Department’s sworn police personnel to appropriate levels to meet the Police Department’s stated mission of providing the people
of Oakland with an environment where they can live,
work, play and thrive free from crime and from the fear of crime. To ensure the Department’s progress toward
this mission, the following shall apply:
1. Upon passage of this Ordinance, the City shall
maintain a budgeted level of no fewer than seven
hundred (700) sworn police personnel (including
those sworn police personnel funded by this
Ordinance) over the course of each fiscal year, subject to this number being modified as provided herein.
2. The City shall hire and maintain no fewer than seven hundred (700) sworn police personnel as early as
practicable after the passage of this Ordinance and
at all times after July 1, 2026.
3. The City is prohibited from laying off any police
officers if such layoffs will result in a reduction
of sworn police personnel to a level of less than
eight hundred (800), subject to the review by the
Commission as provided herein. Furthermore, the
City is prohibited from laying off any police officers
unless the City Council adopts a resolution containing
factual findings that such layoffs are necessary.
B. The City is prohibited from laying off any sworn
firefighters if such layoffs will result in a reduction of sworn firefighters to a level of less than four hundred and eighty (480), subject to the review by the Commission
as provided herein. Furthermore, the City is prohibited from laying off any firefighters unless the City Council adopts a resolution containing factual findings that such layoffs are necessary.
C. If at any time the City fails to budget for the sworn police personnel staffing levels required by this Act for a fiscal year, the City shall suspend the levy and collection of the parcel tax provided for herein for any fiscal year during which it has failed to budget for a minimum of
seven hundred (700) sworn police personnel, unless
either of the following is true:
1. If special revenue, grant, or other dedicated restricted funding used to support sworn police personnel in
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SECTION 10. Savings Clause.
If any provision, sentence, clause, section or part of this Act is found to be unconstitutional, illegal or invalid, including but not limited to the ability of the City Council to increase, suspend, reduce or eliminate this special tax, such unconstitutionality, illegality, or invalidity shall affect only such provision, sentence, clause, section or part of this Act and shall not affect any of the remaining provisions, sentences, clauses, sections or parts of this Ordinance. It is hereby declared to be the intention of the City, that the City would have adopted this Act had such unconstitutional, illegal or invalid provision, sentence, clause section or part thereof not been included herein.
If any tax or surcharge imposed by this Act, or any
increase, suspension, reduction or elimination of such
a tax, is found to be unconstitutional, illegal or invalid, the amounts, services, programs and personnel required
to be funded from such taxes and surcharges shall be
reduced proportionately by any revenues lost due to such unconstitutionality, illegality or invalidity.
SECTION 11. Amendment.
Except as otherwise expressly provided herein, the tax rates set forth herein may not be increased by action of the City Council without the applicable voter approval - but the City Council may make any other changes to this Ordinance as are consistent with its purpose, except that the City Council may only change the allocations defined in Part 1, Section 4 B as provided in that Section.
SECTION 12. Regulations.
The City Administrator may promulgate appropriate
regulations to implement the provisions of this Act.
SECTION 13. Reimbursement.
At the discretion of the City Council, special tax revenues collected by the City pursuant to this Ordinance may be used to reimburse the City for costs incurred in connection with the election seeking voter approval of this Ordinance.
SECTION 14. Challenge to Tax.
Any action to challenge the taxes imposed by this ordinance shall be brought pursuant to Government Code section
50077.5 and Code of Civil Procedure section 860 et seq.
SECTION 15. Liberal Construction.
This Act shall be liberally construed to effectuate its purposes.
PART 2. Parcel Tax
SECTION 1. Definitions.
For purposes of this Part 2 only, the following terms shall be defined as set forth below:
A. “Building” shall mean any structure having a roof
supported by columns or by walls and designed for the
shelter or housing of any person, chattel or property
of any kind. The word “Building” includes the word
“structure.”
B. “City” shall mean the City of Oakland, California.
been established per the previous Section for that fiscal year. 700 sworn police personnel or the lower number
provided for above shall constitute the Minimum
Average Staffing Number for that fiscal year.
F. If the annual average of sworn police personnel
required by this Ordinance is projected to fall
below the Minimum Average Staffing Number, the
City Administrator shall report to the City Council
concerning the reasons for the shortfall, the steps that should be taken to restore the sworn police personnel
level, and the time frame for doing so. If appropriate, the City Council shall adopt a resolution modifying
the staffing plan to provide for additional steps to be taken to restore the sworn police personnel level. The
staffing plan in the subsequent budget following any
such report by the City Administrator shall explicitly
describe any changes to assumptions or policy taken
to ensure a similar shortfall does not reoccur. Reports on the actual and projected sworn staffing shall be
provided by informational memorandum no less than
31 days following the end of the City’s Fiscal quarters; however, the City Administrator may establish an
alternate reporting timeline that is more frequent.
G. If there has not been a relevant report by the City
Administrator or Council action authorizing steps
taken to restore the sworn police personnel within one
hundred and twenty (120) days of the publication of a
report showing the City is projected to fall below the
Minimum Average Staffing Number, the City shall
provide appropriate notice to all parking lot operators that collection of the parking tax surcharge provided
for in this Ordinance shall be suspended for a period
of twelve (12) months, and the City shall suspend the
levy and collection of the Parcel tax provided for in this Ordinance for the subsequent fiscal year.
H. The City Administrator may determine, in his or her
reasonable discretion, any minimum amounts required
to be appropriated for particular uses pursuant to this Section.
I. The City Council may temporarily suspend the
provisions of this Section by resolution to meet urgent and changing needs in the event of extreme fiscal
necessity.
SECTION 7. Special Fund.
All funds collected by the City from the special tax imposed by this Ordinance shall be deposited into one or more
special funds in the City treasury and appropriated and expended only for the purposes and uses authorized by
this Ordinance.
SECTION 8. Effective Date.
The taxes imposed by this Act shall become effective upon passage.
SECTION 9. Term of Tax Imposition.
The taxes enacted by this Act shall be imposed and
levied for a period of Nine (9) years. The City shall place delinquencies on subsequent tax bills.
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SECTION 2. Imposition of Parcel Tax.
There is hereby imposed a special tax on all Owners of
parcels in the City of Oakland for the privilege of using municipal services and the availability of such services. The special tax imposed by this Section shall be assessed on the Owner unless the Owner is by law exempt from taxation, in which case, the tax imposed shall be assessed to the holder of any Possessory Interest in such parcel, unless such holder is also by law exempt from taxation. The tax is imposed as of July 1 of each year on the person who owned the parcel on that date. The tax shall be collected at the same time, by the same officials, and pursuant to the same procedures as the one percent imposed pursuant to Article XIIIA of the California Constitution. The Parcel Tax shall be imposed for a period of Nine (9) years.
The tax hereby imposed shall be set as follows subject to adjustment as provided herein:
A. For owners of all Single-Family Residential Parcels, the tax shall be at the annual rate of $198.00 per Parcel.
B. For owners of all Multiple Residential Unit Parcels, the tax shall be at the annual rate of $132.00 per Residential Unit.
C. The tax for Non-Residential Parcels is calculated using both frontage and square footage measurements to
determine total single-family residential unit equivalents (SFE). A frontage of eighty (80) feet for a commercial
institutional parcel, for example, is equal to one (1) single family residential unit equivalent. (See matrix.) An area of six thousand four hundred (6,400) square feet for the commercial institutional parcel is equal to one (1) single family residential unit equivalent. For tall buildings
(more than five (5) stories), the single-family residential unit equivalent computation also includes one (1) single family residential unit equivalent for every five thousand (5,000) square feet of net rentable area. The tax is the annual rate $198.00 multiplied by the total number of
single-family residential unit equivalents (determined
by the frontage and square footage).
LAND USE
CATEGORY
FRONTAGE AREA (SF) BUILDING
AREA (SF)
Commercial/
Institutional 80 6,400 N/A
Industrial 100 10,000 N/A
Public Utility 1,000 100,000 N/A
Golf Course 500 100,000 N/A
Quarry 1,000 250,000 N/A
Tall Buildings > 5
stories 80 6,400 5,000
Example: assessment calculation for a Commercial
Institutional Parcel with a Frontage of 160 feet and an Area of 12,800 square feet:
Frontage 160 feet + 80 = 2 SFE
Area 12,800 square + feet 6,400 = 2 SFE
2 SFE + 2 SFE = 4 SFE
4 SFE x $198.00 = $792 tax
C. “Family” shall mean one (1) or more persons related by blood, marriage, domestic partnership, or adoption, legal guardianship, who are living together in a single residential unit and maintaining a common household. Family shall
also mean all unrelated persons who live together in a
single Residential Unit and maintain a common household.
D. “Hotel” shall be as defined by Oakland Municipal Code Section 4.24.020.
E. “Multiple Residential Unit Parcel” shall mean a parcel zoned for a Building, or those portions thereof, that
accommodates or is intended to contain two (2) or more
residential units, whether or not developed.
F. “Non-Residential” shall mean all parcels that are not classified by this Act as Single Family Residential or
Multiple Residential Unit Parcels, and shall include, but not be limited to, parcels for industrial, commercial and institutional improvements, whether or not developed.
G. “Occupancy” shall be as defined by Oakland Municipal Code Section 4.24.020.
H. “Operator” shall be as defined by Oakland Municipal
Code Section 4.24.020.
I. “Owner” shall mean the Person having title to real
estate as shown on the most current official assessment roll of the Alameda County Assessor.
J. “Parcel” shall mean a unit of real estate in the City of Oakland as shown on the most current official
assessment role of the Alameda County Assessor.
K. “Person” shall mean an individual, firm, partnership, joint venture, association, social club, fraternal
organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
L. “Possessory Interest” as it applies to property owned by any agency of the government of the United States,
the State of California, or any political subdivision
thereof, shall mean possession of, claim to, or right
to the possession of, land or Improvements and shall
include any exclusive right to the use of such land or
Improvements.
M. “Residential Unit” shall mean a Building or portion
of a Building designed for or occupied exclusively by
one Family.
N. “Single Family Residential Parcel” shall mean a parcel zoned for single-family residences, whether or not
developed.
O. “Tax” shall mean the parcel tax created by this Act and further described in Part 2, Section 2 below.
P. “Transient” shall mean any individual who exercises
Occupancy of a Hotel or is entitled to Occupancy by
reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar
days as full days. Any individual so occupying space
in a Hotel shall be deemed to be a Transient until the
period of thirty (30) consecutive days has elapsed.
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C. Fifty percent reduction for affordable housing projects.
Rental housing owned by nonprofit corporations and
nonprofit-controlled partnerships for senior, disabled
and low-income households that are exempt from ad
valorem property tax pursuant to California Revenue
and Taxation Code 214(f), (g) and (h) shall be liable for only fifty percent (50%) of the parcel tax. The exemption shall apply in the same proportion that is exempted from ad valorem property tax.
D. Rebate to tenants in foreclosed single-family homes.
The City will provide a rebate of one-half (1/2) of
the tax and subsequent increases thereto to tenants in
single family homes that have been foreclosed upon
who have paid a passed through Parcel Tax. To qualify
for this rebate, a tenant must: (1) have lived in the unit before foreclosure proceedings commenced; and (2)
be at or below the income level qualifying as sixty
percent (60%) of area median income for a Family of
such size under Section 8 of the United States Housing
Act of 1937 (42 U.S.C.A. Sections 1437 et. seq.), or
successor legislation, for such year. The City will
provide this rebate for every month that the tax was
applied and the tenant occupied the unit. The City will provide this rebate at the end of each year, or when the tenant vacates the unit, whichever is earlier. The City Administrator will promulgate regulations to effectuate this subdivision.
E. Real property owned by a religious organization
or school that is exempt from property taxes under
California law is exempt from this tax. To qualify for
this exemption, each religious organization or school
seeking such exemption shall submit such information
required to determine eligibility for such exemption.
SECTION 4. Adjustment of Tax Rate.
A. Subject to paragraph (B) of this section, the tax rates imposed by this Ordinance are maximum rates and
may not be increased by the City Council above such
maximum rates. The tax imposed by the Ordinance may
be suspended, reduced or eliminated by the City Council to the full extent allowed by the California Constitution.
B. Beginning for the Fiscal Year 2025-2026, and each
year thereafter, the City Council may increase the tax
imposed herein up to the percentage change in the
cost of living in the immediate San Francisco Bay
Area, as determined by the twelve-month (12) Annual
Percentage Change in the Consumer Price Index (CPI)
for all items in the San Francisco Bay Area as published by the U.S. Department of Labor Statistics.
SECTION 5. Duties of the Director of Finance; Notice of Decisions.
It shall be the duty of the Director of Finance to collect and receive all taxes imposed by this Act. The Director of Finance is charged with the enforcement of this Act and may adopt rules and regulations relating to such enforcement.
SECTION 6. Examination of Books, Records, Witnesses;
Penalties.
A. The tax imposed by this Act shall be imposed on each Hotel within the City as follows:
1. Residential Hotels. Rooms in a Hotel occupied by
individuals who were not Transients for eighty percent
(80%) or more of the previous fiscal year shall be
deemed Residential Units and the parcel on which they
are located shall be subject to the Parcel tax imposed on Multiple Residential Unit Parcels. The remainder of the Building shall be subject to the applicable tax computed in accordance with the single-family residential unit
equivalent formula set forth in Part 2, Section 2(c) of this Act.
2. Transient Hotels. Notwithstanding paragraph (1) of
this subdivision, if eighty percent (80%) or more of the Operator’s gross receipts for the previous Fiscal Year
were reported as rent received from Transients on a
return filed by the Operator in compliance with Section
4.24.010 of the Oakland Municipal Code (commonly
known as the Uniform Transient Occupancy Tax of
the City of Oakland), such Hotel shall be deemed a
Transient Hotel. The entire Building shall be deemed
a Non-Residential Parcel, categorized as commercial/
institutional, and shall be subject to the applicable
tax computed in accordance with the single-family
residential unit equivalent formula set forth in Part 2 Section 2(c) of this Act, and the parcel tax imposed on Multiple Residential Units shall not apply.
SECTION 3. Exemptions.
A. Very-Low income household exemption. The
following is exempt from this tax: an Owner of a
Single-Family Residential Unit (1) who resides in such
unit and (2) whose combined family income, from all
sources for the previous year, is at or below the income level qualifying as sixty percent (60%) of area median
income for a Family of such size under Section 8 of
the United States Housing Act of 1937 (42 U.S.C.A.
Sections 1437 et. seq.), or successor legislation, for
such year. The Director of Finance shall set forth
procedures for annual applications from Owners for
the exemption, which may require information such
as federal income tax returns and W-2 forms of owner
occupants eligible for the exemption, or procedures for an alternative process.
B. Senior household exemption. The following is exempt
from this tax: an Owner of a single family residential
unit (1) who resides in such unit, (2) who is sixty-five (65) years of age or older and (3)’whose combined
family income, from all sources for the previous year, is at or below the income level qualifying as eighty percent (80%) of area median income for a Family of such size
under Section 8 of the United States Housing Act of
1937 (42 U.S.C.A. Sections 1437 et. seq.), or successor legislation, for such year. The Director of Finance
shall set forth procedures for annual applications
from Owners for the exemption, which may require
information such as federal income tax returns and W-2
forms of owner occupants eligible for the exemption,
or procedures for an alternative process.
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Any person owing money under the provisions of this Act shall be liable to an action brought in the name of the City for the recovery for such amount.
SECTION 9. Refund of Tax, Penalty, or Interest Paid More than Once, or Erroneously or Illegally Collected.
Whenever the amount of any tax, penalty, or interest
imposed by this Act has been paid more than once, or has been erroneously or illegally collected or received by the City, it may be refunded provided a verified written claim for refund, stating the specific ground upon which such claim is founded, is received by the Director of Finance within one (1) year of the date of payment. The claim shall be filed by the person who paid the tax or such person’s guardian, conservator, or the executor of her or his estate.
No representative claim may be filed on behalf of a taxpayer or a class of taxpayers. The claim shall be reviewed by the Director of Finance and shall be made on forms provided by the Director of Finance. If the claim is approved by the Director of Finance, the excess amount collected or paid may be refunded or may be credited against any amounts
then due and payable from the person from whom it was
collected or by whom paid, and the balance may be refunded to such person, or such person’s administrators or executors.
Filing a claim shall be a condition precedent to legal action against the City for a refund of the tax.
PART 3. Parking Tax
SECTION 1. Extension of Parking Tax Surcharge.
Section 4.16.031 of the Municipal Code is hereby amended to read as follows:
Imposition of Surcharge. Subject to the provisions for the collection of taxes and definitions in this chapter, there shall be an additional tax of ten percent (10%) imposed on the rental of every parking space in a parking station in the City for nine (9) years starting on January 1, 2025.
Part 4. Miscellaneous Provisions
SECTION 1. Conflicting Measures.
A. This measure is intended to be comprehensive. It is the intent of the people of Oakland that in the event this
measure and one or more measures relating to funding
for police and fire services or violence prevention
and intervention strategies appear on the same ballot,
whether placed on the ballot through a citizens initiative or by the City Council, the provisions of the other
measure or measures shall be deemed to be in conflict
with this measure.
B. In the event that this measure receives a greater number of affirmative votes, the provisions of this measure shall prevail in their entirety, and all provisions of the other measure or measures shall be null and void.
C. If this measure is approved by a majority of the voters but does not receive a greater number of affirmative
votes than any other measure appearing on the same
ballot regarding business taxes, provisions of this
measure shall take effect to the extent that they are not in conflict with other said measure or measures.
The Director of Finance or the Director of Finance’s
designee is hereby authorized to examine assessment
rolls, property tax records, records of the Alameda County Recorder and any other records of the County of Alameda deemed necessary in order to determine ownership of
Parcels and computation of the tax imposed by this Act.
The Director of Finance or the Director of Finance’s
designee is hereby authorized to examine the books, papers and records of any person subject to the tax imposed by this Act, including any person who claims an exemption, for the purpose of verifying the accuracy of any petition, claim or return filed and to ascertain the tax due. The Director of Finance, or the Director of Finance’s designee is hereby authorized to examine any person, under oath, for the
purpose of verifying the accuracy of any petition, claim or return filed or to ascertain the tax due under this Act and for this purpose may compel the production of books, papers and records, whether as parties or witnesses, whenever the Director of Finance believes such persons have knowledge of such matters. The refusal of such examination by any person subject to the tax shall be deemed a violation of this Act and of the Oakland Municipal Code and subject to any and all remedies specified therein.
SECTION 7. Collection of Tax; Interest and Penalties.
The tax shall be delinquent if the City does not receive it on or before the delinquency date set forth in the notice mailed to the Owner’s address as shown on the most current assessment roll of the Alameda County Tax Collector;
and the tax shall be collected in such a manner as the City Council may decide. The City may place delinquencies on a subsequent tax bill.
A one-time penalty at a rate set by the City Council, which in no event shall exceed twenty-five percent (25%) of the tax due per fiscal year, is hereby imposed by this Act on all taxpayers who fail to timely pay the tax provided by this Act. In addition; the City Council may assess interest at the rate of one percent (1%) per month on the unpaid tax and the penalty thereon.
Every penalty imposed and such interest as accrues under the provisions of this Act shall become a part of the tax herein required to be paid.
The City may authorize the County of Alameda to collect the taxes imposed by this Act in conjunction with and at the same time and in the same manner as the County collects property taxes for the City. If the City elects to authorize the County of Alameda to collect the tax, penalties and interest shall be those applicable to the nonpayment of property taxes.
Nothing in this Ordinance is intended to preclude owners from recovering the tax from the occupant. Whether the
occupant is charged depends on the occupancy agreement
and the requirements of the Residential Rent Adjustment Program. Moreover, non-payment will not be a lien on the property but a personal obligation of the occupant or owner.
SECTION 8. Collection of Unpaid Taxes.
The amount of any tax, penalty, and interest imposed under the provisions of this Act shall be deemed a debt to the City.
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measure, hereby declare that the proponent(s) of this
measure have a direct and personal stake in defending this measure from constitutional or statutory challenges to the measure’s validity or implementation. In the event the City fails to defend this measure, or the City fails to appeal an adverse judgment against the constitutionality, statutory permissibility or implementation of this measure, in whole or in part, in any court of law, the measure’s proponents shall be entitled to assert their direct personal stake by defending the measure’s validity and implementation in any court of law and shall be empowered by the People through this measure to act as agents of the People. The City shall indemnify the proponents for reasonable expenses and any losses incurred by the proponents, as agents, in defending the validity and/ or implementation of the challenged measure. The rate of indemnification shall be no more than the amount it would cost the City to perform the defense itself.
SECTION 7. Home Rule.
The authority to pass this measure is derived from
Oakland’s home rule powers outlined in the City Charter and Article XI, section 5 of the California Constitution.
The People of Oakland declare their intent that this citizen initiative be enacted, and the business tax be collected, if this measure is approved by a simple majority of the voters pursuant to California Cannabis Coalition v. City of Upland (2017) 3 Cal.5th 924 and subsequent court cases affirming its holding. To the extent that the California Constitution or state law is amended on or after the date that this measure is passed by the voters to change or create additional voting requirements in order to implement or to continue to implement this measure, the People of Oakland declare their intent that such amendments should be applied prospectively only and not apply to, or in any way affect, this tax or this measure.
SECTION 8. Findings.
This measure is exempt from the California Environmental Quality Act, Public Resources Code section 21000 et seq. (“CEQA”), since in accordance with CEQA Guidelines
section 15061, subdivision (b)(3), it can be seen with
certainty that there is no possibility that the activity authorized herein may have significant effect on the
environment.
SECTION 9. Appropriations Limit.
To the extent that the revenue from the tax is in excess of the spending limit for the City, as provided for in applicable provisions of the California Constitution and state law, the approval of this measure by the voters shall constitute approval to increase the City’s spending limit in an amount equal to the revenue derived from the tax for the maximum period of time as allowed by law.
D. If this measure is approved by the voters but superseded by law by any other conflicting measure approved by
voters at the same election, and the conflicting ballot measure is later held invalid, this measure shall be self- executing and given full force and effect.
SECTION 2. Construction.
This measure shall be liberally construed to effectuate its purposes.
SECTION 3. Municipal Affairs.
The People of Oakland hereby declare that providing funding for police and fire services and violence prevention and intervention through a parcel tax and parking tax constitutes a municipal affair. The People hereby further declare their desire for this measure to coexist with any similar tax measures adopted at the City, county or state levels.
SECTION 4. Severability and Savings Clause.
A. If any provision, sentence, word, clause, section, or part of this measure is found to be unconstitutional, illegal, or invalid by a court of competent jurisdiction, including but not limited to the ability of the City Council to
increase, suspend, reduce or eliminate the tax, such
unconstitutionality, illegality, or invalidity shall affect only such provision, sentence, word, clause, section, or part of this measure and shall not affect or impair any of the remaining provisions, sentences, words, clauses, sections, or parts. It is hereby declared that it is the intent of the voters and the City that this measure would have been adopted had such unconstitutional, illegal,
or invalid provision, sentence, word, clause, section, or part not been included.
B. If any tax imposed by this measure, or any increase, suspension, reduction or elimination of such tax, is
found to be unconstitutional, illegal or invalid, the
amounts, services, programs and personnel required
to be funded from such taxes and surcharges or such
increases shall be reduced proportionately by any
revenues lost due to such unconstitutionality, illegality or invalidity.
C. No provision, sentence, word, clause, section, or part of this measure shall be construed as requiring the
payment of any tax which would be in violation of City, state or federal law.
SECTION 5. Statement of Facts.
This true and impartial Statement of Facts explicitly and affirmatively identifies each tax in this measure and the specific limitation on how the revenue therefrom can be spent. This measure establishes a parcel tax and a parking tax for police and fire services and violence protection and intervention strategies at the rates outlined herein. The funds derived from the taxes imposed by this measure shall be used only for the purposes set forth in Part 1, Sections 3, 5, and 6.
SECTION 6. Legal Defense.
The People of Oakland desire that this measure, if
approved by the voters and thereafter challenged in court, be defended by the City. The People, by approving this
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