City of Piedmont
COUNCIL AGENDA REPORT
DATE: July 20, 2026
TO: Mayor and Council
FROM: Rosanna Bayon Moore, City Administrator
SUBJECT: Consideration of a Resolution Related to the Placement of a Measure on the November 3, 2026 General Municipal Election Ballot
RECOMMENDATION
Approve a resolution setting procedural details, including the 75-word ballot question, for the placement of Ordinance 792 N.S., Increasing the Real Property Conveyance Tax (“Transfer Tax”) on the November 3, 2026 General Municipal Election ballot.
BACKGROUND
On June 15, 2026, the City Council took the first step necessary to place a measure on the November 3, 2026 General Municipal Election ballot by approving the first reading of Ord. 792 N.S., which would increase the Transfer Tax. The Ordinance would also modernize the title of the Real Property Conveyance Tax so that it is referenced as the “Real Estate Transfer Tax”.
Once the second reading of the Ordinance is approved, Council needs to adopt a resolution to formally place the measure on the ballot and consolidate the measure with the General Municipal Election called for on November 3, 2026. The proposed resolution sets the deadlines for any submission of direct and rebuttal arguments, as well as the City Attorney’s impartial analysis. The resolution also sets the 10-day public review periods for documents related to the measure.
This resolution sets the 75-word ballot questions which will appear on each voter’s ballot as the formal statement of the measures. The ballot question for the Transfer Tax increase reads:
Shall the measure, providing funding for City of
Piedmont’s essential city services, such as police,
fire, and emergency medical response, and maintenance
of aging City buildings, parks, stormwater drains,
roads and sidewalks, by increasing the real estate
transfer tax from 1.3% to 1.75%, be more in in line
with neighboring cities, and generate approximately
$1,500,000 annually in general tax revenue until ended
by voters, be adopted?
YES
NO
The resolution was prepared by the City Clerk and reviewed by the City Attorney.
Attachments:
Resolution Placing Ordinance 792 N.S. – Increasing the Real Property Conveyance Tax (“Transfer Tax”) on the November 3, 2026 Ballot
By: Anna M. Brown, City Clerk
Agenda Report Page 2
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CITY OF PIEDMONT
Resolution No. XX-2026
A RESOLUTION PLACING A MEASURE RELATED TO THE INCREASE OF THE CITY OF PIEDMONT REAL PROPERTY CONVEYANCE TAX (“TRANSFER TAX”) ON THE NOVEMBER 3, 2026 BALLOT
WHEREAS, by Resolution No. 36-2026, adopted on June 15, 2026, the City Council previously called and gave notice of a General Municipal Election on Tuesday, November 3, 2026 to be consolidated with the election to be conducted by the County of Alameda on the same date; and
WHEREAS, the City Council held open, public meetings at its regular meetings held on June 15, 2026, and July 6, 2026 to receive public input and discuss the placement of a measure to adjust the Real Property Conveyance Tax (“Transfer Tax”); and WHEREAS, through these discussions, the City Council has determined that a measure increasing the Transfer Tax should be placed before the voters of the City of Piedmont for their consideration; and
WHEREAS, on July 20, 2026, the Council passed Ordinance 792 N.S. which orders the submission to the voters a measure increasing the Transfer Tax from $13.00 to $17.50 per $1,000 of consideration paid for the transfer of property (from 1.3% to 1.75% of the consideration paid for the transfer of the property) and, further, retitle the article in which the Transfer Tax is codified in the Piedmont City Code;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Piedmont does hereby resolve, declare, determine and order as follows:
SECTION 1. Submission of Measure. Pursuant to Section 8.03 of the City Charter and Elections Code Section 9222, the following proposed measure, which shall be designated by letter by the Alameda County Registrar of Voters, shall be added to the ballot for the November 3, 2026 General Municipal Election and thereby submitted to the voters of the City:
Attachment Agenda Report Page 3
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Shall the measure, providing funding for City of Piedmont’s essential city services, such as police, fire, and emergency medical response, and maintenance of aging City buildings, parks, stormwater drains, roads and sidewalks, by increasing the real estate transfer tax from 1.3% to 1.75%, be more in line with neighboring cities, and generate approximately $1,500,000 annually in general tax revenue until ended by voters, be adopted?
YES
NO
SECTION 2. Full Text of Measure. The full text of the proposed measure to be submitted to the voters is set forth in Ordinance 792 N.S., which is attached hereto as Exhibit A and incorporated herein by reference as if set forth in full. The proposed measure shall not take effect unless approved by a majority vote of the voters (50% + 1) voting on the question.
SECTION 3. Consolidation.
A. The Board of Supervisors of Alameda County and the Alameda County Registrar of Voters, are hereby requested to order the consolidation of the measure election hereby called pursuant to this Resolution with any other election to be held within the City on said date, held and conducted in the manner prescribed by applicable law, including, without limitation, Section 10418 of the California Elections Code.
B. The Alameda County Election Department is authorized to canvass the returns of the General Municipal Election.
C. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used.
D. The Board of Supervisors of Alameda County is requested to issue instructions to the county election department to take any and all steps necessary for the holding of the consolidated election.
E. The City of Piedmont recognizes that additional costs will be incurred by the County by reason of this consolidation and agrees to reimburse the County of Alameda for any costs.
SECTION 4. Impartial Analysis. The City Council directs the City Clerk, as the City’s Elections Official, to submit to the City Attorney a copy of the measure, and the City Attorney is hereby authorized and directed to prepare an impartial analysis of the ballot measure showing the effect of the measure on the existing law and operation of the measure. The impartial analysis shall be submitted by the City Attorney to the City Clerk on or before August 3, 2026 at 4:00 p.m., shall not exceed 500 words in length, and otherwise shall comply in all respects with the applicable provisions of the Elections Code of the State of California. The analysis shall include a statement indicating whether the measure was placed on the ballot by a petition signed by the requisite number of voters or by the governing body of the city. In the event the entire text of the measure is not printed on the ballot, nor in the voter information portion of the voter information guide, Attachment Agenda Report Page 4
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there shall be printed immediately below the impartial analysis, in no less than 10-point type, a statement in substantially the following form: “The above statement is an impartial analysis of Ordinance or Measure __. If you desire a copy of the ordinance or measure, please call the election official’s office at 510-420-3040 and a copy will be mailed at no cost to you.” SECTION 5. Direct Arguments.
A. The City Council authorizes, but does not require, all members of the City Council, individually or collectively, to file (a) written argument(s) In Favor of or Against City measure(s), accompanied by the printed name(s) and signature(s) of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California.
B. The arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The arguments shall be accompanied by forms as provided by the City Clerk.
C. The last day for filing direct arguments for or against the measure shall be August 3, 2026 at 4:00 p.m. and all such arguments shall be filed with the Piedmont City Clerk, 120 Vista Avenue, Piedmont, California and shall not exceed 300 words in length. The City Clerk, upon receipt of arguments and after the filing deadline, shall immediately transmit copies to any known opposing parties who may then submit rebuttals within the time period described in Section 6 below. Arguments received prior to the deadline shall be confidential until the deadline.
SECTION 6. Rebuttal Arguments.
A. Pursuant to Section 9285 of the Elections Code of the State of California, when the City Clerk has selected the arguments for and against the measure (not exceeding 300 words each) which will be printed and distributed to the voters, the City Clerk shall send a copy of an argument in favor of the measure to the authors of any argument against the measure and a copy of an argument against the measure to the authors of any argument in favor of the measure immediately upon receiving the arguments.
B. The author or a majority of the authors of an argument relating to a city measure may prepare and submit a rebuttal argument not exceeding 250 words or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument.
C. A rebuttal argument may not be signed by more than five authors.
D. The rebuttal arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers. The rebuttal arguments shall be accompanied by forms provided by the City Clerk.
Attachment Agenda Report Page 5
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E. Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut.
F. The last day for filing rebuttal arguments for or against the measure shall be August 13, 2026 at 4:00 p.m. and all such arguments shall be filed with the Piedmont City Clerk, 120 Vista Avenue, Piedmont, California and shall not exceed 250 words in length.
Arguments received prior to the deadline are confidential until the deadline.
G. The provisions of this Section 4 shall apply only to the election to be held on Tuesday, November 3, 2026, and shall then be repealed.
SECTION 5. Public Review Periods. Pursuant to Elections Code Section 9295, the ten (10) day public review period for direct arguments submitted shall open at 5:00 p.m. on August 3, 2026 and shall close at 5:00 p.m. on August 13, 2026. If a rebuttal argument is submitted, the ten (10) day public review period shall open at 5:00 p.m. on August 13, 2026, and shall close at 5:00 p.m. on August 23, 2026.
SECTION 6. Deadline Setting. The City Elections Official set the deadline based on the time reasonably necessary to meet the statutory public review period and the Alameda County Registrar of Voters production schedule for the consolidated election.
SECTION 7. Notice of Election. The City Clerk is directed to give notice of the election and synopsis measure in the time, form, and manner as required by law.
SECTION 8. Held Pursuant to Law. In all particulars not recited in the Resolution, the election shall be held and conducted as provided by Resolution 36-2026 and by law for holding municipal elections.
SECTION 9. Transmittal to County. The City Clerk is authorized to transmit a certified copy of this resolution to the Alameda County Board of Supervisors and the Alameda County Registrar of Voters.
SECTION 10. Environmental Compliance. The City Council hereby finds that this Resolution and the adoption of the proposed measure are not in-and-of-itself a “project” pursuant to the California Environmental Quality Act, Public Resources Code section 21000 et seq., including without limitation California Code of Regulations, Title 14, Sections 15378(b)(4) and 15061(b)(3), as it can be seen with certainty that there is no possibility that the adoption of this Resolution or proposed measure itself may have a significant effect on the environment. This Resolution and proposed measure relates to a real estate transfer tax and relates to the creation of City funding mechanisms and City fiscal activities, which does not involve any commitment to any project which may result in a potentially significant physical impact on the environment SECTION 11. Implementation. The City Clerk and City Administrator are authorized to take all actions as necessary to effectuate the purposes of this Resolution and the election. Subject to the City Attorney’s approval as to form, the City Administrator is authorized to make any Attachment Agenda Report Page 6
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typographical, clerical, and non-substantive corrections and such other revisions as may be required to this Resolution and its exhibits/attachments.
I certify that the foregoing resolution was passed and adopted at a regular meeting of the Piedmont City Council on July 20, 2026 by the following vote:
Ayes:
Noes:
Absent/Abstain:
Attest: _____________________________________
Anna M. Brown, City Clerk
Attachment Agenda Report Page 7
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Exhibit A
Ordinance No. 792 N.S.
Attachment Agenda Report Page 8
Attach A - Ord. 792 N.S. - Real Property Conveyance Tax Increase 2026 4906-9762-6811 v.3.docx ORDINANCE NO. 792 N.S.
AN ORDINANCE RETITLING AND AMENDING CHAPTER 20, ARTICLE IV
OF THE PIEDMONT CITY CODE PROVIDING FOR AN INCREASE OF THE REAL
PROPERTY CONVEYANCE TAX
The People of the City of Piedmont hereby ordains as follows:
SECTION 1. FINDINGS
It is the intent of the City Council of the City of Piedmont in adopting this Ordinance to provide for the increase of an existing tax imposed on each transfer, by deed, instrument or writing, by which any lands, tenements or other real property sold, located in the City. The increase in such tax is made necessary due to the escalating costs of maintaining aging infrastructure such as City buildings, parks, stormwater drains, roads and sidewalks, the escalating operating costs of which are outpacing the growth of City revenues; the City’s desire to maintain the quality of essential services provided, such as police, fire, and emergency medical response, and to address the City’s ongoing capital needs; and the City Council’s determination that without additional revenues, the City will be compelled to make spending reductions to programs and services that may jeopardize the public health, safety and general welfare of residents and visitors, as well as curtail funding for maintenance, construction and other improvements to City facilities, infrastructure and the natural environment. As a result, the City Council has determined that it is appropriate and fiscally prudent to submit a revised real property conveyance tax to the voters. The tax would apply to the sale of real property until ended by the voters; and revenues from the tax could be used for any legitimate governmental purpose; this measure is not a commitment to any particular action or purpose. The tax is a general tax and shall be approved if the measure receives at least a simple majority of affirmative votes. Further, this Ordinance also modernizes the title of this tax .
SECTION 2. AMENDMENT OF CHAPTER 20, ARTICLE IV
Chapter 20, Article IV of the City Code is hereby retitled and amended to read in its entirety as follows:
“ARTICLE IV. REAL ESTATE TRANSFER TAX
SEC. 20.83 TITLE AND PURPOSE
This article may be cited as the “Piedmont Real Estate Transfer Tax Ordinance.” The tax imposed under this article is a general tax solely for the purpose of raising revenue for the usual and current expenses of the City. This article is not enacted for regulatory purposes.
SEC. 20.84 IMPOSITION OF TAX
A tax is hereby imposed on each transfer, by deed, instrument or writing, by which any lands, tenements or other real property sold, located in the City, are or is granted, assigned, transferred or otherwise conveyed to, or vested in, a purchaser or Attachment Agenda Report Page 9
Ordinance 792 N.S.
Attach A - Ord. 792 N.S. - Real Property Conveyance Tax Increase 2026 4906-9762-6811 v.3.docx 2 purchasers thereof, or any other person or persons at or by the direction of said purchaser or purchasers, when the value of the consideration exceeds one hundred dollars, said tax to be at the rate of $17.50 for each one thousand dollars or fractional part of one thousand dollars of the value of the consideration (1.75%). Transfers for no consideration are exempt.
As used herein, “value of the consideration” means the total consideration, valued in money of the United States, paid or delivered or contracted to be paid or delivered in return for the transfer of real property, including the amount of any indebtedness, existing immediately prior to the transfer which is secured by a lien, deed of trust or other encumbrance on the property conveyed and which continues to be secured by such lien, deed of trust or encumbrance after said transfer, and also including the amount of any indebtedness which is secured by a lien, deed of trust or encumbrance given or placed upon the property in connection with the transfer to secure the payment of the purchase price or any part thereof which remains unpaid at the time of the transfer. “Value of the consideration” also includes the amount of any special assessment levied or imposed upon the property by a public body, district or agency, where said special assessment is a lien or encumbrance on the property and the purchaser or transferee agrees to pay such a special assessment or takes the property subject to the lien of such special assessment. The value of any lien or encumbrance of a type other than those which are hereinabove specifically included, existing immediately prior to the transfer and remaining after said transfer, shall not be included in determining the value of the consideration. If the value of the consideration cannot be definitively determined, or is left open to be fixed by future contingencies, “value of the consideration” shall be deemed to mean the fair market value of the property at the time of transfer after deducting the amount of any lien or encumbrance if any of a type which would be excluded in determining the value of the consideration pursuant to above provisions of this section.
SEC. 20.85 LIABILITY FOR PAYMENT
Any tax imposed pursuant to section 20.84 hereof shall be paid by any person who makes, signs or issues any document or instrument by which any lands, tenements or other real property sold, located in the City, are or is granted, assigned, transferred or otherwise conveyed to, or vested in, a purchaser or purchasers thereof or for whose use or benefit the same is made, signed or issued.
SEC. 20.86 EXEMPTION-WRITTEN SECURITY INSTRUMENT
Any tax imposed pursuant to this article shall not apply to any instrument in writing given to secure a debt.
SEC. 20.87 SAME-UNITED STATES, STATE OR POLITICAL SUBDIVISION Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this article when the exempt agency is Attachment Agenda Report Page 10
Ordinance 792 N.S.
Attach A - Ord. 792 N.S. - Real Property Conveyance Tax Increase 2026 4906-9762-6811 v.3.docx 3 acquiring title. Any tax imposed by this article shall also not apply with respect to any deed, instrument or other writing by which the State of California, any political subdivision thereof, or any agency or instrumentality of either thereof, conveys to a nonprofit corporation realty, and the acquisition, construction or improvement of which was financed or refinanced by obligations issued by the nonprofit corporation on behalf of a government unit, within the meaning of Section 1.103-1(b) of Title 26 of the Code of Federal Regulations.
SEC. 20.88 SAME-BANKRUPTCY PROCEEDINGS
Any tax imposed pursuant to this article shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganizing or adjustment:
(a) Confirmed under the Federal Bankruptcy Act, as amended; (b) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended;
(c) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of Section 506 of Title 11 of the United States Code, as amended; or
(d) Whereby a mere change in identity, form or place of organization is effected.
Subdivisions (a) to (d), inclusive, of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change.
SEC. 20.89 SAME INSTRUMENTS PURSUANT TO S.E.C. ORDER
Any tax imposed pursuant to this article shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if:
(a) The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79K of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935; (b) Such order specifies the property which is ordered to be conveyed; and (c) Such conveyance is made in obedience to such order.
Attachment Agenda Report Page 11
Ordinance 792 N.S.
Attach A - Ord. 792 N.S. - Real Property Conveyance Tax Increase 2026 4906-9762-6811 v.3.docx 4 SEC. 20.90 SAME-PARTNERSHIPS
(a) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this article by reason of any transfer of an interest in a partnership or otherwise if:
(1) Such partnership (or another partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; and
(2) Such continuing partnership continues to hold the realty concerned.
(b) If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1954, for purposes of this article, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by such partnership at the time of such termination. (c) Not more than one tax shall be imposed pursuant to this article by reason of a termination described in subdivision (b) of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.
SEC. 20.91 INSTRUMENTS IN LIEU OF FORECLOSURE
Any tax imposed pursuant to this article shall not apply with respect to any transfer to a beneficiary or mortgagee which is taken in lieu of a foreclosure.
SEC. 20.92 ADMINISTRATION OF TAX
The tax collector of the City (hereinafter in this article referred to as “tax collector”) shall collect the tax imposed under this article and shall otherwise administer this article. The tax collector may make such rules and regulations, not inconsistent with the article, as the tax collector may deem reasonably necessary or desirable to administer this article.
SEC. 20.93 DUE DATES; DELINQUENCY; PENALTIES; INTEREST
The tax imposed under this article is due and payable at the time of the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid at the time of recordation thereof. In the event that the tax is not paid prior to becoming delinquent, a delinquency penalty of ten percent of the amount of tax 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. An additional penalty of ten percent shall accrue if the tax remains unpaid on the ninetieth day following the date Attachment Agenda Report Page 12
Ordinance 792 N.S.
Attach A - Ord. 792 N.S. - Real Property Conveyance Tax Increase 2026 4906-9762-6811 v.3.docx 5 of the original delinquency. Interest shall accrue at the rate of one-half of one percent a month or fraction thereof, on the amount of tax, exclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalty accrued shall become a part of the tax.
SEC. 20.94 DECLARATION REQUIRED
The tax imposed by this article shall be paid to the tax collector by the persons referred to in section 20.85. Payment shall be accompanied by a declaration of the amount of tax due signed by the person paying the tax or by their agent. The declaration shall include a statement that the value of the consideration on which the tax due was computed includes all indebtedness secured by liens, deeds of trust, or other encumbrances remaining or placed on the property transferred at the time of transfer, and also includes all special assessments on the property which the purchaser or transferee agrees to pay or which remain a lien on the property at the time of transfer.
The declaration shall identify the deed, instrument or writing effecting the transfer for which the tax is being paid. The tax collector may require delivery to them of a copy of such deed, instrument or writing whenever the tax collector deems such to be reasonably necessary to adequately identify such writing or to administer the provisions of this article. The tax collector may rely on the declaration as to the amount of the tax due, provided the tax collector has no reason to believe that the full amount of the tax due is not shown on the declaration.
Whenever the tax collector has reason to believe that the full amount of tax due is not shown on the declaration or has not been paid, the tax collector may, by notice served upon any person liable for the tax, require them to furnish a true copy of the records relevant to the value of the consideration or fair market value of the property transferred. Such notice may be served at any time within three years after recordation of the deed, instrument or writing which transfers such property.
SEC. 20.95 DETERMINATION OF DEFICIENCY
If on the basis of such information as the tax collector receives pursuant to the last paragraph of section 20.94 and/or on the basis of such other relevant information that comes into the tax collector’s possession, determines that the amount of tax due as set forth in the declaration, or as paid, as insufficient, the tax collector may re-compute the tax due on the basis of such information.
If the declaration required by section 20.94 is not submitted, the tax collector may make an estimate of the value of the consideration for the property conveyed and determined the amount of tax to be paid on the basis of any information in the possession or that may come into the tax collector’s possession.
One or more deficiency determinations may be made of the amount due with respect to any transfer.
Attachment Agenda Report Page 13
Ordinance 792 N.S.
Attach A - Ord. 792 N.S. - Real Property Conveyance Tax Increase 2026 4906-9762-6811 v.3.docx 6 SEC. 20.96 NOTICE OF DETERMINATION
The tax collector shall give notice to a person liable for payment of the tax imposed under this article of the tax collector’s determination made under section 20.95 (“Notice of Determination”). Such Notice of Determination shall be given within three years after the recordation of the deed, instrument or writing effecting the transfer on which the tax deficiency determination was made.
SEC. 20.97 MANNER OF GIVING NOTICE
Any notice required to be given by the tax collector under this article may be served personally or by mail; if by mail, service shall be made by depositing the notice in the United States mail, in a sealed envelope with postage paid addressed to the person on whom it is to be served at the address as it appears in the records of the City or as ascertained by the tax collector. The service is complete at the time of the deposit of the notice in the United States mail, without extension of time for any reason.
SEC. 20.98 PETITION FOR REDETERMINATION
Any person against whom a Notice of Determination is made under this article or any person directly interested may petition the tax collector for a redetermination within sixty days after service upon the person of notice thereof. If a petition for redetermination is not filed within the sixty-day period, the determination becomes final at the expiration of the period. If there is no appeal of the tax collector’s decision on a petition for redetermination, then the decision of the tax collector shall be final. Writs challenging the tax collector’s decision must be filed with the appropriate court within ninety (90) days of the final date of such redetermination. (Code Civ. Proc. § 1094.6.) SEC. 20.99 CONSIDERATION OF PETITION; HEARING
If a petition for redetermination is filed within the sixty-day period, the tax collector shall reconsider the determination and, if the person has so requested in the petition, shall grant the person an oral hearing, and shall give them ten days’ notice of the time and place of the hearing. The tax collector may designate one or more deputies for the purpose of conducting hearings and may continue a hearing from time to time as may be necessary.”
SECTION 3. SEVERABILITY
If any section, subsection, sentence, clause or phrase or word of this Ordinance is for any reason held to be unconstitutional, unlawful or otherwise invalid by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance.
Attachment Agenda Report Page 14
Ordinance 792 N.S.
Attach A - Ord. 792 N.S. - Real Property Conveyance Tax Increase 2026 4906-9762-6811 v.3.docx 7 SECTION 4. EFFECTIVE DATE & POSTING
This Ordinance shall require passage by a 4/5ths vote of the City Council in compliance with the provisions of Section 53724(b) of the California Government Code. This Ordinance shall be posted at City Hall after its second reading by the City Council for at least 30 days. If approved by majority of voters casting votes in the election on November 3, 2026 it shall become effective on July 1, 2027 (the “Effective Date”).
SECTION 5. REPEAL AND REPLACEMENT OF EXISTING CITY REAL PROPERTY
CONVEYANCE TAX
Upon the Effective Date of this Ordinance, the existing Real Property Conveyance Tax, as enacted under Ordinances Nos. 277 N.S., 282 N.S., and 364 N.S., as codified at City Code Chapter 20, Article IV, shall be repealed, terminated, and of no further force and effect, and shall be replaced by the tax authorized by this Ordinance. In the event that this Ordinance is not adopted by the voters, this Ordinance shall have no effect and the provisions codified at City Code Chapter 20, Article IV shall remain in full force and effect until repealed by the City Council.
SECTION 6. TERMINATION DATE
The authority to levy the tax imposed by this ordinance shall extend until terminated by the voters.
Attachment Agenda Report Page 15