City Council
December 16, 2025
RECOMMENDATION
AGENDA REPORT
Staff Recommends That The City Council Conduct A Public Hearing And Upon Conclusion Adopt A Resolution 1) Confirming The Report And Notice Of Liens For Delinquent Real Property Transfer Taxes With Penalties, Interest, And Administrative And Assessment Charges, And 2) Overruling Any Protests And Objections Related To The Liens Included In Said Report And Authorizing The Recordation Of Liens, And 3) Directing The Notice Of Lien And Assessment Charges Be Turned Over To The County Tax Collector For Collection
EXECUTIVE SUMMARY
Staff recommends adoption of the proposed resolution, which authorizes the placement of liens on real property for unpaid City of Oakland Real Property Transfer Taxes (RPTT), including any penalties, interest, and administrative and assessment charges, should the fees and charges remain unpaid prior to the transfer/recording of said special assessment levies to the Alameda County Tax Collector and Auditor Controller for inclusion on the next property tax roll. All fees, charges, and due dates are detailed on the taxpayer and City Council Hearing notices. The proposed resolution will confirm the placement of liens on thirty-two (32) properties and authorize the assessment for all fees and charges for the period of May 2025 through October 2025, as shown in Attachment A.
BACKGROUND / LEGISLATIVE HISTORY
Pursuant to Oakland Municipal Code (O.M.C.) Chapter 4.20, all transfers of real property within Oakland city limits are subject to real property transfer tax. The tax is due upon the sale or transfer of an interest of real property and is payable at the time of recordation with the Alameda County Recorder. Effective January 2019, the tax rate is tiered based on the amount of transfer, with some exceptions as provided in the O.M.C.
See Table 1 below for current rates:
TO: Jestin D. Johnson FROM: Bradley Johnson
City Administrator Director of Finance
SUBJECT: Delinquent Real Property Transfer
Taxes Assessment of Liens
DATE: November 10, 2025
City Administrator Approval Date:
Michelle Phillips (Dec 3, 2025 15:05:26 PST)
12/03/2025
Jestin D Johnson, City Administrator
Subject: Delinquent Real Property Transfer Taxes Assessment of Liens Date: November 10, 2025 Page 2
City Council
December 16, 2025
Table 1: Current Tax Rates
Amount of Transfer Tax
$300,000.00 or Less 1.00%
More than $300,000.00 up to $2,000,000.00 1.50%
More than $2,000,000.00 up to $5,000,000.00 1.75%
More than $5,000,000.00 2.50%
The seller and buyer are jointly and severally liable for payment of the tax, as stated in Chapter
4.20 of the O.M.C.
ANALYSIS AND POLICY ALTERNATIVES
Adoption of the proposed resolution advances the citywide priority of a responsive, trustworthy government. The recommended action is to place a lien on the property to ensure the collection of delinquent taxes. A lien effectively makes the property collateral for the taxes owed. The collection of taxes is necessary to raise revenue, which, in turn, supports the City’s financial ability to carry out its affairs and priorities of the City, as set by the City Council.
Administrative hearings for delinquent real property transfer taxes were made available upon request in the months of May, June, July, August, September, and October 2025 to hear protests and resolve inconsistencies or inequities raised by property owners regarding the non-payment of real property transfer taxes prior to the public hearing before the City Council. This is the first of two public hearings held each fiscal year, typically scheduled near midyear and end of year.
Following the administrative hearings, the Finance Director filed with the City Administrator a written notice of those property owners against whom the City will file liens for unpaid taxes, penalties, interest, and other charges. Property owners subject to the recordation of a lien for delinquent RPTT were sent a City Council Lien Notice on December 4, 2025. The proposed resolution confirms the City Administrator’s report and authorizes the assessment for delinquent RPTT penalties, interest, and administrative charges, and the placement of liens on thirty-two (32) properties if the assessment remains unpaid. After a public hearing by the City Council and upon approval of the proposed resolution authorizing the placement of the liens, the delinquent charges and assessments that remain unpaid shall constitute a special assessment against said property and shall be collected at the time established by the County Assessor for inclusion in the next property tax assessment.
FISCAL IMPACT
A list of delinquent Real Property Transfer Taxes and associated administrative fees for accounts not resolved through the administrative hearing process is provided in Attachment A. Failure to record these liens would result in a loss to the General Purpose Fund (1010) totaling $313,766.68, consisting of $308,166.68 in taxes and $5,600.00 in administrative fees, for the period of May 2025 through October 2025. These amounts remain subject to ongoing collection and Jestin D Johnson, City Administrator
Subject: Delinquent Real Property Transfer Taxes Assessment of Liens Date: November 10, 2025 Page 3
City Council
December 16, 2025
enforcement actions by the Finance Department’s Revenue Management Bureau.
PUBLIC OUTREACH / INTEREST
Property owners were notified of the administrative hearings made available upon request in the months of May, June, July, August, September, and October 2025 and afforded an opportunity to protest the delinquent RPTT or to resolve any inconsistencies or inequities regarding the non- payment of RPTT (See Attachment B). The initial letter to the homeowner also provided a 60- day window to make a payment, as well as the City’s procedure to lien the property if the account is unpaid after 60 days. Property owners subject to the recordation of a property lien for delinquent RPTT were sent a City Council Lien Notice on December 4, 2025, two weeks prior to the public hearing, to allow additional time to resolve the account with staff prior to the hearing.
At the public hearing, the City Council will hear the City Administrator’s reports on delinquent RPTT and proposed recordation of liens, along with any objections or protests which may be raised by any of the property owners liable to be assessed for costs incurred for delinquent RPTT, and any other interested persons, such as those who have a right in or claim against the subject property.
COORDINATION
In coordination with the Office of the City Attorney and the Finance Department Budget Bureau, the agenda report, proposed resolution, and supporting documents have been reviewed and/or approved for form, legality, and fiscal implications.
SUSTAINABLE OPPORTUNITIES
Economic: Revenues fund essential City services, derived from revenues linked to property sales in Oakland.
Environmental: There are no environmental opportunities resulting from the recordation of liens.
Race & Equity: There are no direct Race & Equity opportunities because the Real Property Transfer Tax is based on the status of the changes on property ownership, regardless of the property’s location, property’s value, owners’ race, or ethnicity.
Jestin D Johnson, City Administrator
Subject: Delinquent Real Property Transfer Taxes Assessment of Liens Date: November 10, 2025 Page 4
City Council
December 16, 2025
Bradley Johnson (Dec 3, 2025 08:52:42 EST)
ACTION REQUESTED OF THE CITY COUNCIL
Staff Recommends That The City Council Conduct a Public Hearing and Upon Conclusion Adopt A Resolution 1) Confirming The Report And Notice Of Liens For Delinquent Real Property Transfer Taxes With Penalties, Interest, And Administrative And Assessment Charges, And 2) Overruling Any Protests And Objections Related To The Liens Included In Said Report And Authorizing The Recordation Of Liens, And 3) Directing The Notice Of Lien And Assessment Charges Be Turned Over To The County Tax Collector For Collection.
For questions regarding this report, please contact Jose Segura, Principal Revenue & Budget Analyst, at (510) 238-2972.
Respectfully submitted,
BRADLEY JOHNSON
Director of Finance
Finance Department
Reviewed by:
Nicole Welch
Revenue & Tax Administrator
Finance Department
Prepared by:
Jose Segura
Principal Revenue & Budget Analyst
Finance Department
Attachments (2):
A: R.P.T.T. City Council Hearing Listing
B: Sample Notices Provided
ATTACHMENT A
REF PARCEL # RECORDING # INVOICE # AMOUNT ADMIN FEE TOTAL 1 020 ‐0188‐018‐00 2023121115 RPTT052825 ‐01 $8,118.42 $175.00 $8,293.42 2 037A ‐2784‐019‐00 2023124518 RPTT052825 ‐02 $26,333.13 $175.00 $26,508.13 3 030 ‐1923‐008‐00 2023126329 RPTT052825 ‐03 $6,355.50 $175.00 $6,530.50 4 030 ‐1923‐008‐00 2024067968 RPTT052825 ‐04 $5,955.15 $175.00 $6,130.15 5 037A ‐4662‐071‐00 2023126610 RPTT052825 ‐05 $17,313.38 $175.00 $17,488.38 6 042 ‐4265‐001‐00 2023131496 RPTT052825 ‐06 $6,173.22 $175.00 $6,348.22 7 026 ‐0776‐024‐00 2023132722 RPTT060625 ‐01 $4,506.24 $175.00 $4,681.24 8 026 ‐0814‐013‐00 2023136487 RPTT060625 ‐03 $7,573.05 $175.00 $7,748.05 9 040H ‐7902‐003‐00 2023137898 RPTT063025 ‐01 $11,801.90 $175.00 $11,976.90 10 016 ‐1463‐005‐00 2023107060 RPTT063025 ‐03 $16,714.09 $175.00 $16,889.09 11 035 ‐2362‐020‐00 2023108784 RPTT063025 ‐04 $8,193.83 $175.00 $8,368.83 12 009 ‐0710‐028‐06 2023109149 RPTT072425 ‐01 $4,167.55 $175.00 $4,342.55 13 035 ‐2362‐020‐00 2023109491 RPTT072425 ‐02 $10,042.32 $175.00 $10,217.32 14 020 ‐0134‐002‐00 2023110672 RPTT072525 ‐01 $7,897.42 $175.00 $8,072.42 15 029A ‐1306‐011‐00 2023111495 RPTT072525 ‐02 $11,618.83 $175.00 $11,793.83 16 038 ‐3234‐003‐00 2023111658 RPTT073025 ‐01 $3,455.48 $175.00 $3,630.48 17 040 ‐3405‐021‐00 2024025245 RPTT073025 ‐02 $10,608.75 $175.00 $10,783.75 18 020 ‐0212‐002‐00 2023113896 RPTT073125 ‐01 $19,836.37 $175.00 $20,011.37 19 043 ‐4620‐001‐02 2023127910 RPTT073125 ‐02 $4,564.06 $175.00 $4,739.06 20 045 ‐5171‐006‐02 2024004767 RPTT082225 ‐01 $17,205.00 $175.00 $17,380.00 21 014 ‐1209‐019‐01 2023142802 RPTT082225 ‐02 $3,426.95 $175.00 $3,601.95 22 040 ‐3394‐019‐00 2023144412 RPTT082225 ‐03 $14,062.50 $175.00 $14,237.50 23 043A ‐4641‐004‐00 2023147739 RPTT082725 ‐01 $8,554.69 $175.00 $8,729.69 24 032 ‐2108‐027‐02 2023148700 RPTT082725 ‐02 $1,332.58 $175.00 $1,507.58 25 005 ‐0410‐009‐00 2023148702 RPTT093025 ‐01 $8,004.78 $175.00 $8,179.78 26 045 ‐5181‐007‐15 2023149798 RPTT093025 ‐02 $1,702.10 $175.00 $1,877.10 27 028 ‐0950‐003‐00 2025045172 RPTT093025 ‐03 $13,133.14 $175.00 $13,308.14 28 001 ‐0185‐029‐00 2023143350 RPTT093025 ‐04 $2,198.64 $175.00 $2,373.64 29 014 ‐1250‐021‐00 2023147747 RPTT100225 ‐01 $25,781.25 $175.00 $25,956.25 30 048 ‐6178‐005‐00 2024000193 RPTT100925 ‐01 $7,897.10 $175.00 $8,072.10 31 003 ‐0011‐009‐00 2024000852 RPTT100925 ‐02 $10,306.77 $175.00 $10,481.77 32 022 ‐0347‐010‐00 2024008525 RPTT100925 ‐03 $3,332.50 $175.00 $3,507.50 $308,166.68 $5,600.00 $313,766.68
CITY OF OAKLAND
R.P.T.T. CITY COUNCIL HEARING LISTING FOR 12/16/2025
**Interest Calculated Through December 2025
CITY OF OAKLAND
150 FRANK H. OGAWA PLAZA, SUITE 5342 • OAKLAND, CALIFORNIA 94612 Finance Department (510) 2 38-7909
Revenue Management Bureau TDD (510) 238-3254
Ap
ril 22, 2025
G
rantee:
HANG DI & KHUON ETAL Account: RPTT042225-02
D ocument No.: 2023116854
3608 QUIGLEY ST Date Recorded: 10/06/2023
OAKLAND, CA 94619-1359 Parcel No. 030 -1980-048-00
A ddress: 3608 Quigley St
O akland CA 94619
RE: R eal 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 (“OMC”) Chapter 4.20 (“Real Property Transfer Tax”), unless exempted by ordinance, all transfers of real property located within the City of Oakland are subject to a real property transfer tax. The tax rate is based on the amount of the transfer, as a percent of the total value of consideration transferred. The grantor and grantee are jointly and severally liable for payment of tax.
T
he real property transfer tax 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 with the Alameda County Recorder. Delinquent payments are subject to applicable penalties and interest. (See OMC section
4.20.070.)
A
ccording to the records of the Alameda County Recorder, the total amount due as a result of the transfer recorded above is as follows:
Pa
yment is due now and the total amount above includes penalties and interest computed to the date of this notice. Please remit your payment via check made payable to “City of Oakland”, along with a copy of this letter. A self-addressed envelope has been enclosed for your convenience. After May 31, 2025, interest shall accrue on the amount of tax listed above, inclusive of penalties. (OMC section 4.20.070.) To confirm the correct amount to be paid, please contact the undersigned for the payoff amount.
I
f you wish to file a P etition for R edetermination, you must complete the enclosed form, “Real Property Transfer Tax Petition for Redetermination,” and return or email the form to this office within sixty (60) days of the date of this notification.
A
dditional charges will accrue and appropriate action will be taken to place a lien on the property if the account remains unpaid. If the recorded lien is not paid before August 10th of the current tax year, the City Value of Consideration 396,744.00$
Tax (1%) 3,967.44
Less Amount Paid at Recordation -
Net Amount of Tax Due 3,967.44
Penalty (25%) 991.86
Interest (1% per month) 991.86
Subtotal 5,951.16$
Payments 0.00
Total Amount Due * 5,951.16$
ATTACHMENT B
SAMPLE LETTER
CITY OF OAKLAND
150 FRANK H. OGAWA PLAZA, SUITE 5342 • OAKLAND, CALIFORNIA 94612 Finance Department (510) 238-7909
Revenue Management Bureau TDD (510) 238-3254
will take steps to place the amount of the lien onto your property tax bill. For more information, please visit “https://www.oaklandca.gov/resources/real-estate-transfer-tax”.
If you would like to schedule an appointment to discuss this Notice of Determination or have any questions, please e-mail me at [email protected] or call (510) 238-7909.
Sincerely,
Chris Le
Chris Le
Tax Auditor II
RMB -Audit Division
Real Property Transfer Tax – Petition for Redetermination Pursuant to Oakland Municipal Code (“OMC”) section 4.20.130, I wish to petition the Director of Finance to reconsider the Real Property Transfer Tax determination of liability as follows:
___________________________ __________________ _______________________________ Name (REQUIRED) Account Number
(REQUIRED)
Property Address (REQUIRED)
Email @
Mailing Address (REQUIRED) Phone Number
(REQUIRED)
(OPTIONAL)
□ I REQUEST A TELEPHONIC HEARING for the reconsideration of the Real Property Transfer Tax determination.
In addition, the basis for my petition is provided in the written statement below along with all written evidence in support.
□ I REQUEST A HEARING BY MAIL for the reconsideration of the Real Property Transfer Tax determination. The basis for my petition is provided in the written statement below along with all written evidence in support, and I understand that my petition will be decided without a telephonic hearing.
If you have requested a telephonic hearing, you will receive ten (10) days’ notice of the time/call-in information for the hearing. If you need special assistance for the hearing, including translation services or another accommodation under the Americans with Disabilities Act, please email [email protected].
If you elect to proceed with your petition by mail (without a telephonic hearing), a decision will be rendered based on review of all documents submitted in support , any evidence, and applicable including the Oakland Municipal Code. You will receive a written decision via mail as soon as practical.
Please submit a written statement and explain the basis/reason(s) for challenging the Notice of Determination. You must specify the matter(s) you are challenging, the specific ground(s) upon which your challenge is based, and evidence to support your claim(s). Attach additional sheets if needed. ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ 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. DO NOT SUBMIT ORIGINAL DOCUMENTS THAT YOU EXPECT TO BE RETURNED.
SIGNATURE
DATE
Mail to: City of Oakland RPTT, c/o Chris Le, 150 Frank H. Ogawa Plaza #5342, Oakland, CA 94612 Email to: [email protected]
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].
CITY OF OAKLAND
150 FRANK H. OGAWA PLAZA, SUITE 5342 • OAKLAND, CALIFORNIA 94612 ( 510) 238-7909
TDD (510) 238-3254
Finance Department
Revenure Management Bureau
November 24, 2025
YERIN LLC
12527 27TH AVE NE #D Account: RPTT073024-01
SEATTLE, WA 98125-4355 Document No.: 2022096457
Dat e Recorded: May 18, 2022
Par cel No. 005 -0430-076-00
Addr ess: 176 UPTOWN CIR
Not ice Date: July 30, 2024
NOTICE OF CITY COUNCIL HEARING
REAL PROPERTY TRANSFER TAX LIEN
Value of Consideration $ 815,694.00
Tax 12,235.41
Less Amount Paid at Recordation 0.00
Net Amount of Tax Due 12,235.41
Penalty (25%) 3,058.85
Interest (1% per month) 4,894.16
Subtotal $ 20,188.42
Admin Fee 0.00
Total Amount Due $ 20,188.42
A notice, dated XXX, was mailed to you regarding the Real Property Transfer Tax due on the transfer referenced above. The notice included information on how to timely file a Petition for Redetermination within sixty (60) days to challenge the assessed tax.
Since the tax has not been paid and a Petition for Redetermination was not filed, the City is moving forward to place a lien on the above property. Pursuant to Oakland Municipal Code (“OMC”) section 4.20.200, the City Council will conduct a public hearing at the City Council Chamber at 1 Frank H. Ogawa Plaza, Oakland, CA, 94612 and via video teleconference on December 16, 2025 at 3:30PM, to present and review a report of properties subject to a lien for delinquent real property transfer taxes. You can find information about the meeting, including the proposed legislation for City Council consideration, by visiting https:// oakland.legistar.com/calendar.aspx.
Upon City Council approval, an administrative fee of $175.00 will be added to the charges shown above. Pursuant to OMC Chapter 4.20, the total amount will become a lien agains t 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 City will take steps to place the amount of the lien onto your upcoming property tax bill.
CITY OF OAKLAND
150 FRANK H. OGAWA PLAZA, SUITE 5342 • OAKLAND, CALIFORNIA 94612 Finance Department (510) 238-7909
Revenue Management Bureau TDD (510) 238-3254
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 Revenue Division, Audit Section at (510) 238-7909.