HomeMy WebLinkAbout04A1- City Manager's Office ORIGINAL
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Charles. E McNeely Subject: Authorization to proceed with
preparation of necessary documents to
Dept: City Manager's Office submit City Real Property Transfer
Tax for voter approval and to secure
Date: June 30, 2010 proposals for consultants for public
education and voter outreach services.
File No.: MCC Date:
Synopsis of Previous Council Action:
04/27/2010—Approved in concept, moving forward with establishing a City Real Property Transfer
Tax as part of the"Budget Balancing Strategy Options"presented by the City Manager.
Recommended Motion:
That the City Manager's Office be authorized to proceed with the Real Property Transfer Tax
Process including securing proposals from consultants for public education and voter outreach
and preparation of documents necessary for the placement of ballot measure on November 2,
2010 Statewide Consolidated Election.
AAA
Charles E. cNce
Contact person: Phone:
Supporting data attached: Staff Report Ward: ALL
FUNDING $100,000+for election—one tax measure
REQUIREMENTS: Amount: $504100,000 for public outreach
Source: (Acct. No.) City Clerk and General Government
(Acct. Description) Elections/Professional & Contractual
Finance:
Council Notes:
Agenda Item No. T A
L— lap— �
CITY OF SAN BERNARDINO — REQUEST FOR COUNCIL ACTION
Staff Report
Subject:
Authorization to proceed with preparation of necessary documents to submit Real Property Transfer Tax
for voter approval and to secure proposals for consultants for public education and voter outreach
services.
Backaround:
On April 27, 2010,the Mayor and Common Council approved in concept, moving forward with
establishing a City Real Property Transfer Tax as part of the "Budget Balancing Strategy Options"
presented by the City Manager. The Strategy Options were presented to address the City's proposed
$24 million deficit for FY 2010/2011, which is a result of the historic downturn of the local and national
economy over the past two to three years.
Many states and localities have imposed a tax on the transfer of property located within the state or
locality. In California, counties and cities have been authorized to impose a tax on deeds of transfer of
real property located within such county or city. The amount of the tax is based on the consideration or
value of the real property transferred.
The City of San Bernardino does not now impose its own real property transfer tax. It does,however,
receive half of the revenue generated by a state-wide tax levied at the rate of$1.10 per$1000 of
transferred property value. This tax generates approximately $460,000 per year in the current economic
climate. Ninety-five percent of California cities receive only their share of this tax,without levying an
additional city tax. Charter cities have the authority to implement their own real property transfer taxes.
Attachment I provides a summary of all property transfer tax rates in the state. The only city that has
established a tiered rate is the City of San Francisco. Their rate structure is based on valuation, not by
type of property and is based on the following: $100K-$250K=$5/thousand, $250K-
$1M=$6.80/thousand, $1M-$5M=$7.50/thousand, $5M+=$15/thousand,with discounts for certain solar
& seismic improvements. This rate structure is not recommended as it places undue burden on the
processing agencies to administer.
The proposed real property transfer tax measure would impose a city real property transfer tax at a rate
established by Council. Attachment 2 provides calculations on the potential increase in revenue if the
city rates are established at$5, $10 or$15. Persons who make a transfer subject to the tax, and any
persons to whom the transfer is made, shall be jointly and severally liable for payment of the tax. This
means that the decision as to whether the buyer or the seller is to pay the tax is a topic for negotiation
and bargaining.
This measure shall authorize a general tax. The City may use this tax revenue for any city purpose, such
as police protection, fire suppression, storm water, street and pothole repair, park maintenance and
restoration, library purposes, recreation, code enforcement and other services.
Staff Report-Real Property Transfer Tax Measure
June 30, 2010
Excluded from this tax by statute are transfers of property from one spouse or domestic partner to the
other relating to their common residence, contracts for the sale of real property which do not require
immediate conveyance of legal title to the buyer. Installment sales contracts do not constitute taxable
transfers until they are recorded. Also excluded are transfers made to secure a debt, transfers to or by
governmental agencies, or transfers supervised under the Bankruptcy Act. Special transfer rules also
apply to transfers between partners that limit the imposition of this tax in certain circumstances. The
Council may consider incorporating additional exemptions into the proposed measure. For example, the
City may provide exemptions for seniors or for residents moving from one primary residence in San
Bernardino to another. The financial, administrative and legal aspects of implementing these
exemptions will have to be analyzed before including them in the ballot measure.
If the Council determines to proceed with an election, the next available election date to place a ballot
measure is the Statewide Consolidated election on November 2, 2010. In order to place such a measure,
the Council will need to adopt a resolution authorizing the Council to submit to the voters a proposed
ordinance that would enact a new general tax by either adding or modifying chapters to the San
Bernardino Municipal Code to impose a City Real Property Transfer Tax to be imposed on all transfers
of lands or other interests in real property located within the city at the tax rate defined by Council.
Most agencies have used the assistance of public outreach firms to successfully pass initiatives. The
ability to properly educate voters on the merits of tax initiatives and how individuals and communities
benefit is vitally important to the process and is a process that city organizations are not permitted to
undertake themselves. Therefore, staff recommends that the City Council also provide direction on
initiating a request for proposal process to secure a public outreach firm to assist the City. Attachment 3
presents the proposed Real Property Transfer Tax Election process timeline.
Financial Impact:
If the Real Property Transfer Tax Measure is successful, increased revenues are estimated between
$2,000,000 and $6,200,000, depending on what rate structure the Council determines for the City Real
Property Transfer Tax. The revenues are estimated on establishing a City Real Property Transfer Tax at
the rate of$5, $10 or$15 and calculating the taxes received based on twelve months of past sales in the
city. For$5, the City could receive approximately $2,000,000; for $10, the City could receive
approximately $4,100,000; and, for $15, the City could receive approximately $6,200,000.
The estimate of$100,000 to place one measure on the next election is budgeted in the FY2010-11
proposed City Clerk's budget and the estimate of up to $100,000 for a public outreach consultant is
budgeted in FY2010-11 proposed General Government budget.
Recommendation:
It is recommended that the City Council take the following actions following public comment and City:
That the City Manager's Office be authorized to proceed with the Real Property Transfer Tax Process
including securing proposals from consultants for public education and voter outreach and preparation
of documents necessary for the placement of a ballot measure on the November 2, 2010 Statewide
Consolidated Election. In addition, a tax rate will need to be determined if the Council proceeds with
1 the process.
Attachments: ��,
Attachment 1 - California City Finance Report on Property Transfer Tax Rates in California
Attachment 2 - Proposed Real Property Sales Transfer Tax—Estimates of Revenue
Attachment 3 - Proposed Real Property Transfer Tax Election Process Timeline
Attachment 1
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue : Sec 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
t 1
..............................................$ 1...4.0................$..1.10............
ALAMEDA Chartered $ ]2.00 $ L10 $ 13.
..................................... . ............. ............._ ..
---ALBANY. 1.50 1.10
..........-•--•........................Chartered $ 1 . 0 ............. . ..............$ 12..60
..
1
BERKELEY Chartered $ 15.00 $ 1.10 $ 16.10
............. .......
DUBLIN......................................General Law $0.55..............$0.55..............$.1.10
EMERYVILLE....................... General Law $0.55............. i$0.55................ .....
........- --.
...FREMONT..................................General Law $0.55..............$0.55...............$.1:10.
. ............. .......
HAYWARD.....................................Chartered $4.50..............$ 1.10...............$5.60
. ............... .......
LIVERMORE General Law $0.5 5 $0.55 $ Lill
................... .......
NEWARK....................................General Law $0.55..............$0.55...............$.1]0
. . . ............. .......
OAKLAND Chartered $ 15.00 $ L10 $ 16.10
.._PIEDMONT................•--..................Chart .. 0 ered $ 13.00 .............$ L10_.............$ ]4...
PLEASANTON General Law $0.55 $0.55.............. $ 1.10
___SANLEANDRO________________________________Chartered $6.00........__....$ 1.10_______________$ ....
00
UNION CITY General Law $0.55 $0.55 $ 110
.................... .......
$ 1.10 $ 1.10
1 ..............................................1.10...............$ 1.10 .......
...............................................................
AMADOR General Law $0.55 $0.55 $ 1 10
-aW............. .......
IONE..............................•..........General Law $0.55..............$0.55...............$.110
. . ................... .......
___JACKSON___________________________________General Law $0.55_......_._....$0.55........_._____$ ].l0
............. .......
___PLYMOUTH_________________________________GeneralLaw $0.55 ._.____._..__$0.55..._...........$.1.10
. . 0 55
SUTTER CREEK General Law $0.55 $0.55 $ 1.10
............ .......
$ 1.10 $ 1.10
.................................................................................
BIGGS................. General Law $0.55..............$0.55..............$1.10
. .............. .......
CHICO..........................................Chartered $0.55..............$0.5 5...............$.1 10
. ........0... .......
GRIDLEY
......................................General Law $0.55............. $0.5 5...............$ Lill
. . . ................... .......
OROVILLE.....................................Chartered $0.55..............$0.55...............$.11x.
. ............. .......
PARADISE General Law $0.55 $0.55 $ 110
............. . .......
$ 1.10 $ 1.10
.................................................................................
ANGELS General Law $0.55 . .. .. $0.55 $ 1 10
............. . .......
$ 1.10 $ 1.10
-------- - - aW...............................................................
---COLUSA-------------------------------------General Law $0.55..............$0.55.......----•---$_1.1�-------•
WILLIAMS General Law $0.5 5
$0.55 $.1...1i 0
............. .......
$ 1.10 $ 1...
ANTIOCH General Law.......$.0.55 ..$.0.55 $ 1.10
............. .......
BRENTWOOD....................... General Law $0.55............. $0.55-----------___ $ 1:10
CLAYTON _____ General Law $0.55 $0.55 $ 1.10
............. .......
CONCORD General Law $0.55 $0.55 $ 1.10
DANVILLE General Law $0.5 5 $0.55 $ Lill
........................................................alTa.................................................................
EL CERRITO General Law $0.55 $ 1...
..........................................
HERCULES General Law $0.55 $0.55 $ 1.10
.............................................................................................................
LAFAYETTE General Law $0.55 $0.55 $ 1.10
.................................................................................................$ L-.........
MARTINEZ General Law $0.55 $0.55 $ 1...
...................................................1...........
MORAGA General Law $0.55 $0.55 $ 1.10
...............................................................................................................................
migc revApri12009 CaliforniaGitlfinancs.com page 1 of 13
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue ; Sec 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
OAKLEY......................................General Law $0.55..............$0.55...............$.1.10.
. . ..........0500 .......
ORINDA.....................................General Law $0.55..............$0.55...............$.1:1..
- - . ................... 0000...
...PINO LE......................................General Law $0.55..............$0.55...............$.1:1..
........... 0000...
PITTSBURG General Law $0.55 $0.55 $ 1.10
............................. ................... .......
PLEASANT HILL General Law $0.55 $0.55 $ 1.10
0000.. .................. 0000...
RICHMOND............................ Chartered $7.00 $ 1.10 $8.10
500
SAN PABLO ___ General Law $0.55 $
SAN RAMON- -- ..Chartered $0.55 $0.55 $ 1........._. . 10
WALNUT CREEK General Law $0.5 5 $0.55 $ Lill
.................................................................................
c 1 $ 1.10 $ 1.10
...................•---.....................................••-••-
CRESCENT CITY General Law $0.55 $0.55 $ 1010
.................................................................................
$ 1.10 $ 1.10
.................................................................................
PLACERVILLE General Law $0.55 $0.55 $ Li
.......................... .... ............................................................................
SOUTH LAKE TAHOE General Law $0.5 5 $0.55 $ 1.10
$ Lill
..............•-...............................................
CLOVIS General Law $0.55 $0.55 $ 1.10
................................... 7ener - aW.......-..-.-......................................Li .......
COALINGA General Law $0.55 $0.55 $ 1.10
........6555 ----•-...........
FIREBAU .. General Law $0.55 $0.55 $ 1...
.........( -ene ;f- a.............................. -..._.......
FOWLER General Law $0.55 $0.55 $ Lit)
FRESNO Chartered $0.55 $0.55 $ 1.10
-...........
HURON General Law $0.55 j6.5j $ 1.10
KERMAN General Law $0.55 $0.55 $ 1.10
....................................................................................•--•-•....................---..............
KING SBURG Chartered $0.5.5...............$0.5.5 $ 1.10
..................... ............................................................................o l
MENDOTA General Law $0.55 $0.55 $ 1...
...............................................................
ORANGE COVE General Law $0.55 $0.55 $ 1.10
..................................... e-ne ....-......... .5................0.....................Lil........
PARLIER General Law $0.55 $0.55 $ 1...
....................................................................................
REEDLEY General Law $6. i $0.55 $ 1.10
.._0.000.. ......................
BANGER General Law $0.55 $0.55 $ Lill
...........................................................................yi...............$ Li ........
SAN JOAQUIN General Law $0.55 $0.55 $ 1.10
SELMA General Law $0.55 $0.55 $ 1.10
.................................................................................
$ 1.10 $.1.10
ORLAND General Law $0.55 $0.55 $ 1.10
WILLOWS General Law $0.55 $0.55 $ 1.10
...........................................
o � 1111 0000...
$ 1.10 $ 1.10
...... .
..-T ......... ...............
ARCATA ..............°. General Law $0.55..............$0.55....... •....$.1.10.
. . . . .........0000 . .......
BLUE LAKE General Law $0.55 $0.55 $ 1.10
EUREKA........................................Chartered $0.55..............$0.55.......__......$.1.10.
........ ............. . .......
FERNDALE General Law $0.55 $0.55 $ 1]0
. ................... . .......
FORTUNA Chartered $0.5 5 $0.55 $ Lill
..................................... ;;f
RIO DELL General Law $0.55 $0.55...............$.l]0
TRINIDAD General Law $0.5 5 $0.55 $ Lill
........................................................................
............................................$1.10...............$.1 1 .
0000...
BRAWLEY General Law $0.55 $0.55 ..............$ L10
CALEXICO General Law $0.55 $0.55 $ Lill
.... .......
mjge revApri12009 Galifornia(itfinauce.com page 2 of 13
California City Documentary and Property Transfer Tax Rates
Gocernancc Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue ; See 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
CALIPATRIA General Law $0.55 $0.55 $ 1.10
............................ ..................................................................................................
EL CENTRO General Law $0.55 $0.55 $ 1.10
. . ............. .......
___HOL TVILLE_________________________________GeneralLaw $0.55........_.._..$0.55_.._..__....___$_110
.............. .......
IMPERIAL General Law $0.55 $0.55 $ 1.10
La .............. .......
WESTMORLAND General Law $0.55 __. . $0.55 $ 1.10
.................. .......
1 $ 1.10 $ 1.10
BISHOP General Law $0.55 $0.55 $ 1.10
.....-••••.. .......
$ 1.10 $.1.10
ARVIN °. General Law $0.55 $0.55.............. $.1.10.
•••••••0•.. .......
BAKERSFIELD ..........................••Chartered $0.55_............ $0.55_..............$ 1.10
............. .......
CALIFORNIA CITY General Law $0.55 . $0.55 .. $ 1.10
DELANO.....................................General Law $0.55 .. ... ......$0.55...............$.110.
. . . .............. .......
MARICOPA.................................General Law $0.55..............$0.55...............$.1 1�.
................... .......
MCFARLA .. General Law $0.55 $0.55 $ 1 10
RIDGECREST General Law $0.5 5 $0.55 $ 1.10
............. .......
SHAFTER.................... Chartered.......$..0..5.5...............$0.55...............$.1.10
........ ... .......
TAFT........................................General Law $6.55..............$0.55...............$.1.10
.......
TEHACHAPI General Law $0.55............... 0.55._.._..________$_1...
WASCO General Law $0.55 $0.55 $ 1.10
.....----... .......
$ 1.10 $110
AVENAL General Law $0.55.........•....$0.55...............$ 1.10
Ta W..........°. .......
...CORCORAN................................General Law $0.55..............$0.55...............$.1..
............. .......
HANFORD....................... General Law $0.55..............$0.55............ $.1.1-
- - ........ ... .......
LEMOORE Chartered $0.55 $0.55 $ 1.10
.................................................................................
$ 1.10 $110
CLEARLAKE General Law $0.55 $0.55 $ 1.10
............................................................•••••••••••••••-••-.........................._....
LAKEPORT General Law $0.55 $0.55 $ 1.10
..............................•--•---............................................
$ 1.10 $ 1.10
enera..•............ .................... ..................$ 1.1 ........
SUSANVILLE General Law $0.55 $0.55 $ 1.10
..........................................................................
$ 1.10 $.1.10
AGOURA HILLS General Law $0.55 $0.55 $ 1.10
................................... ..........................................................................................
ALHAMBRA Chartered $0.55 $0.55 $ 1.10
ARCADIA Chartered $0.55 $0.55 $ 1.10
............................. .. ...............................
ARTESIA General Law $0.55 $0.55 $ 1.10
............................ ............................-..-.-.................---- •------
AVALON General Law $0.55 $0.55 $ 1.10
-•--- - •- ..........
AZUSA General Law $0.55 $0.55 $ 1.10
- KC1 -- --- •-------•--•-•••••••.............4 .ene af. a................ -...........
BALDWIN PARK General Law $0.55 $0.55 $ 1.10
BELL General Law $0.5 5 $0.55 $ 1.10
.......................................................................••-••...............................
BELLFLOWER General Law $0.55 $0.55 $ 1.10
•..............................................................................................................................
BELL GARDENS General Law $0.55 $0.55 $ 1.10
...............................................................................................................................
BEVERLY HILLS General Law $0.55 $0.55 $ 1.10
............................••-••••.........................................................•-••...............................
BRADBURY General Law $0.55 $0.55 $ 1.10
............................••-•••••••.........................................................................................
BURBANK Chartered $0.55 $0 ...............
CALABASAS General Law $0.55 $0.55 $ 1.10
............................•••••••--.................................-----........•••-•.......................................
mjgc revApri12009 Galiforniac-itfinanco.com page 3 of 13
California Cily Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue ; See 11911-11929 PropertyValue
.
or Chartered City Rate County Rate Total
.............................................
CARSON_ General Law $0.55 $0.55 $ 1.10
....
........$0-.. .......
CERRITOS .......Chartered $0.55 $0.55 $ 1.10
............. .......
CLAREMONT General Law $0.5 5 $0.55 $ 1 10
. . . ............. ............... 110
............. .......
COM.... .......Chartered $0.55..............$0.55 ..............$.110.
. . . . ............. .......
COVINA General Law $0.5 5..............$0.55...............$ L10
. . ............. .......
---CUDAHY••-••-••••-•••••••••••••••••••••••••General Law $0.55 •••..__._.._$0.55-••--•-••-•-••-$•1:10-
CULVER CITY ..Chartered $4.50 $ LIO...............$5.60
$Gene.
---DIAMOND BAR_____________________________General Law $0.55______________$0.55_______________$_1:10
55
DOWNEY.......................................Chartered $0.55 $0.55...............$.1.10.
.... . ............. . .......
DUARTE General Law $0.55 $0.55 $ 1.10
...................................•--•--•--•--•--..............................._.............................................
EL MONTE General Law $0.55 $0.55 $ 1.10
.............................................•..•..............................................................................
EL SEGUNDO General Law $0.55 $0.55 $ 1.10
....................................... ... aW.......-..--...................--------•-••-------•••-.........
GARDENA General Law $0.55 $0.55 $ 1.10
GLENDALE Chartered $0.55 $0.5 5
$ 1.10
..........................••••.... 7ener • aW.................••••••••...................._...-.---.........
GLENDORA General Law $0.55 $0.55 $ 1.10
HAWAIIAN GARDENS General Law $0.55 $0.55 $ 1.10
...........................................................................................................
HAWfHORNE General Law $0.55 $0.55 $ 1.10
...................•--.........................................
HERMOSA BEACH General Law $0.55 $0.55 $ 1.10
....................
HIDDEN HILLS 6eneW Law $0.55 $0.55 $ 1.10
................................................... 7ene . Law Li ........
HUNTINGTON PARK General Law $0.55 $0.55 $ 1.10
INDUSTRY Chartered $0.55 $0.55 $ 1.10
...............................................................................................................................
INGLEWOOD Chartered $0.55 $0.55 $ 1.10
................................................................................................
IRWINDALE Chartered $0.55 $0.55 $ 1.10
...............................................................................................................................
LA CANADA FLINTRIDGE General Law $0.5 5 $0.55 $ 1.10
...................................................................................................
LA HABRA HEIGHTS General Law $0.55 $0.55 $ L10
...• -- •........................................................................................................$ Li ........
LAKEWOOD General Law $0.55 $0.55 $ 1.10
...............................................................................................................................
LA MIRADA General Law $0.5 5 $0.55 $ 1.10
.............................................
LANCASTER General Law $0.5 5 $0.55 $ 1.10
..............................................................................................................
LA PUENTE .
LA VERNE General Law $0.55 $0.55 $ 1.10
----------. XLE..................................... era.-.--..........-.................$0.5.............-•- •••.........
LAWNDALE General Law $0.5 5 $0.55 $ 1.10
LOMITA General Law $0.55 $0.55
LONG BEACH Chartered $0.5 5 $0.55 $ 1.10
..................................Wa- cr-----------4-.-...............-- ---.-------.------------........
LOS ANGELES Chartered $4.50 $ 1.10 $5.60
------
- -.00D................................... ...............................
LYNWOOD General Law $0.5 5 $0.5 5 $ 1.10
.......................................... . .Ea;.......-..--...................-...............................
MALIBU......................................General Law $0.55..............$0.55__.............$.1..
MANHATTAN BEACH General Law $0.55 $0.55 $ 1.10
............................................................................................................•-
MAYWOOD General Law $0.55 $0.55 $ 1.10
.........................................TaW.................................................$ Li ........
MONROVIA General Law $0.55 $0.55 $ 1.10
-••................................................................................................................Lil........
EBE General Law $0.55 $0 5 $ 1.10
.................... RK...........................---....-.--........--.5.................-- -
MONTEREY PARK General Law $0.55 $0-.5-5 $ 1.10
NORWALK...................... General Law.......$..0...5.5...............$0.55. $ 1.10
La --------$ ... .......
...PALMDALE.....................•-••-••••••••GeneralLaw $0.55----..........$0.55..............$......------.
mjgc revApN2009 GaliforniaGitftnance.com page 4 of 13
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue ; Sec 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
......... ...................................
PALO.S VERDES ESTATES General Law $0.55 $0.55
...................................................................................................................
PARAMOUNT General Law $0.55 $0.55 $ 1.10
..............................................................................................................
PASADENA Chartered $0.55 $0.55 $ 1...
............ . .La ............. -...........
PICO RIVERA General Law $0.55 $0.55 $ 1.10
POMONA Chartered $2.2 0 $ 1.10 $3.30
.........................................................................................................................•••••-
RANCHO PALOS VERDES General Law $0.55 $0.55 $ 1.10
............. _........................................................................
REDONDO BEACH Chartered $2.2 0 $ 1.10 $3.30
...-...-LING- -ILL..................................... era...-............-....................................................
ROLLING HILLS General Law $0.5 5 $0.5 5 $ 1.10
......... ING..-• S-•• A ........................................... . ...................................................
ROLLING HILLS ESTATES General Law $0..5.5 $0.5 5 $ 1.10
ROSEMEAD ............................... General Law $0.55_............ $0.55_..............$ 1.10
............. .......
SAN DIMAS General Law $0.55 $0.55 $ 1.10
........................................................................................................
SAN FERNANDO General Law $0.55 $0.55 $ 1.10
........................................... 7 .......................................................................
SAN GABRIEL......... General Law $0.55.................$0.55.-°...........$.1:10
SAN MARINO __________________________ General Law $0.55_____________ $0.55---------------$ 1.10
. . ................... .......
SANTA CLARITA General Law $0.55 $0.55 $ 1.10
............. .......
SANTA FE SPRINGS General Law $0.55 $0.55 $ 1 10
......
--.SANTAMONICA_______________________________Chartered $3.00..........____$ 1.10_______________$4:10
. . .3 00
SIERRA MADRE General Law $0.55 $0.5 5 $ 1 10
.............0... .......
SIGNAL HILL __________________________•Chartered $0.55......_._..._ $0.55_______________$ Li
....... ............. .......
SOUTH EL MONTE General Law $0.55 $0.55 $ 1.10
. . . . . ................... .......
SOUTH GATE General Law $0.55..............$.6.. _______________$ 1.10
............. .......
SOUTH PASADENA General Law $0.55 $0.55 $ 1.10
............. .......
TEMPLE CITY Chartered $0.5 5 $0.55 $ Lit)
...... ............. .......
TORRANCE................ ...... Chartered $0.55 $0.55..............$.110.
...... ........0... .......
VERNON...................................••••Chartered $0.55..............$0.55 ..............$.110.
. . . ............. .......
WALNUT................. General Law $0.55 ............$0.55...............$.110.
. . . ................... .......
WEST COVINA General Law $0.55 $0.55 $ 1.10
. . . . . ............. .......
WEST HOLLYWOOD General Law $0.55 $0.55 $ 1.10
. . ............ . ................... .......
WESTLAKE VILLAGE General Law $0.5 5 $0.55 $ 1.10
................... .......
WHITTIER Chartered $0.55 $0.55 $ 1.10
............. .......
t $ 1.10 $ 1.10
............................................. .... .............................
CHOWCHILLA General Law $0.55 $0.55 $ 1.10
............. .......
MADERA General Law $0.55 $0.55 $ 1.10
............ ...••..
$ 1.10 $ 1.10
BELVEDERE General Law $0.55 $0.55 $ 1.10
............. .......
CORTE MADERA General Law $0.55 $0.55 . $ 1:10
.............. .......
FAIRFAX ........................... General Law $0.55_____________ $0.55--•--•--.......$ 110
.............. .......
LARKSPUR ----------------------•--- General Law $0.55 $0.55 $ L10
.............. .......
MILL VALLEY______________________________ General Law $0.55_______...... $0.55..._.._....____$ 1.]0
............. .......
...NOVATO----------------------•----•----•--.General Law $0.55..............$0.55...............$ 1.10
ROSS........................................General Law $0.5 ..... $0.5 $.110.
................. . .......
...SAN ANSELMO........----••----••-•--•--•-General Law $0.5.5..............$0.5.5...............$ Lio
SAN RAFAEL ..Chartered $2.00 $ 1.10 $3:10
. . ........2 00 .......
---SAUSALITO.................................General Law $0.5.. ..............$0.5.. ...............$ 1.10
mjgc revApri12009 Lalifornla(itfinancc.wrn page 5 of 13
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue ; See 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
TIBURON General Law $0.55 $0.55 $ 1.10
.................................................
' 1 $ 1.10 $ 1.10
t � $ 1.10 $ 1.10
--.-.....- La ................................................................
FORT BRAGG General Law $0.55 $0.55 $ 1.10
....................................... aW.......-...................... ..;............................_
POINT ARENA General Law $0.55 $0.55 $ 1...
...........................................
UKIAH General Law $0.5 $0.55 $ 1.10
.................
WILLITS General Law $0.5.5 $0.5 5 $ 1.10
.................................................................................
t
..............................................$....1.10.................$..1.10............
ATWATER General Law $0.55 $0.55 $ 1.10
...................................•---........................................................................................
DOS PALOS General Law .$..0...55 $0.55 $ 1.10
.....................................
GUSTINE General Law $0.55 $0.55 $ 1.10
.................................
LIVINGSTON General Law $0.55 $0.55 $ 1.10
......................•--•-......4 .ene alLa........$0.5 .................-...................$ 1.-.........
LOS BANOS________________________________ ___& erred $0.55___________.. $0.55_______________$_1 10
.............. .......
MERGED Chartered $0.55 $0.55 $ 1.10
.................................................................................
mm $ 1.10 $ 1.10
ALTURAS General Law $0.55 $0.55 $ 1 10
.................. .....--
1 1 1 $ 1.10 $ 1.10
MAMMOTH LAKES General Law $0.55 $0.55 $ Li
............. .......
$ 1.10 $ 1.10
.................................................................................
CARMEL-BY-THE-SEA General Law $0.55 $0.55 $ 1.10
.............................................................•--•-•..........................Lill .......
DEL REY OAKS General Law $0.55 $0.55 $ ....
..................
...GONZALIEL D.............................. General Law $0.55............. $0.55_______________$_1.10
...... ............. .......
GREENFIELD General Law $0.5 5 $0.5 5 $ 1:10
KING CITY General Law $0.55 $0.55 $ 1.10
...... ........0... .......
MARINA................................•••.....Chartered $0.55..............$0.55...............$.1:10.
. . ............. .......
MONTEREY ........................... Chartered $0.55..............$.... ...............$.1 10
............. .......
PACIFIC GROVE Chartered $0 55 0.55 $0.55 $ 1.10
SALINAS
.....................................Chartered $0.55..............$0.55..............$.1.10
........0... .......
SAND CITY.....................................Chartered $0.55..............$0.55...............$.1:10.
. . . . ............. .......
SEASIDE General Law $0.5 5 $0.5 5 $ 1.10
SOLEDAD General Law $0.5.. .............$0.5 5 $ 1.10
............. .......
$ 1.10 $ 1.10
..................................................
AMERICAN CANYON General Law $0.55 $0.55
.......... . ............. .......
...CALISTOGA_________________________________General Law $0.55______________$0.55_____________._$_1:10
............. .......
NAPA Chartered $0.55..............$0.55
.............$0.55...............$.1.10
............. .......
ST HELENA .............................. General Law $0.55_......-•--•- $0.55_..............$.1.10
- - ............. .......
YOUNTVILLE General Law $0.55 .. . ..__$0.55.._..._.... $ 1:10
............. .......
$ 1.10 $ 1.10
GRASS VALLEY Chartered $0.55.
--------0... .......
•--NEVADA CITY••-•••••-•••••••••••••••••••-•General Law $0.55•.............$0.55._-._-_.._.._••$•110
...... .............. .......
TRUCKEE Chartered $0.5 5 $0.55 $ 1]0
............. .......
$ 10 $ 1.10
.................................................................................
-__ALISOVIEJ ................................General Law $0.55______________ .. .55_______________$_110
--.ANAHEIM.......................................Chartered $0.55..............$0.55...............$.1.10
. .
mjgc revApri12009 Lalifornia"IFinan".unn page 6 of 13
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue : Sec 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
r
...BREA........................................General Law $0.55..............$0.55 _.............$_....
11.55
BUENA PARK General Law $0.55 $0.55 $-1.10
1111... ..__...
COSTA MESA .... General Law $0.55 $0.55 $ 1.10
.............. 1111.....
...CYPRESS.............................••-••-••-Chart .55 ered $0.55...............0.55...............$. 1.10
DANA POINT General Law $0.55 $0.55 $ 1.10
11........11... .......
FOUNTAIN VALLEY General Law $0.55 $0.55 $ 1:10
FULLERTON General Law $0.55............. $0.55..... .........$ L10.
.............. 1111.....
GARDEN GROVE. ... General Law $0.55 $0.55 $ 1.10
HUNTINGTON BEACH Chartered $0.5 5 $0.55 $ 1.10
............. .......
IRVINE Chartered $0.55 $0.55 $ 1.10
.......•••••........................................ene -••- --...............................................................
LAGUNA BEACH General Law $0.55 $0.55 $ 1.10
E11 6 -11 - HE..........................................a;....................................................1111.........
LAGUNA HILLS _________________________ General Law $0.55 $0.55 . _ $_]...
........11.... 1111.....
LAGUNA NIGUEL General Law $0.55 _. .0.55 $ ....
.............. 1111.....
LAGUNA WOODS_________________________ General Law $0.55 $0.55 $ 1 10
-----..1111..
LA HABRA General Law $0.55 $0.55 $ 1.10
. ............ ..........................•--•--.-.------a ...........--.......-•--•-...--.................................
LAKE FOREST General Law $0.55 $05 $ Lill iA
LA PALMA General Law $0.55 $0..5.5 $ 1.10
LOS ALAMITOS Chartered $0.5 5 $0.5 5 $ 1.10
.........................................................................................................
MISSION VIEJO General Law $0.55 $0.55 $ 1.10
........................................................................0115......................................-.11.11-........
NEWPORT BEACH Chartered $0.55 $0.55 $ 1.10
ORANGE General Law $0.55 $0.55 $ 1.10
PLACENTIA Chartered $0.5 5 $0.5 5 $ 1.10
.............••---•-•............................e-ne .. a;......... . ...................1111...............
..-.-..
.......
RANCHO SANTA MARGARITA General Law $0.55 $0.55 $ 1.10
..........•-EM ............................•---..--. era.......................................................- 1111-.........
SAN CLEME... General Law $0.5 5 $0.55 $ 1.10
SAN JUAN CAP ISTRAN0 General Law $0.5 5 $0.55 $ 1.10
SANTA ANA Chartered $0.5 5 $0.55 $ 1.10
...............................................................................................................................
SEAL BEACH Chartered $0.55 $0.55 $ 1.I0
....................................1111- e•-----•.........- .•i•-••--...............................-....-.......
STANTON General Law $0.55 $0.55 $ Li
1111•.......................................•--•--•--............................................................................
TUSTIN General Law $0.55 $05 $ 1.10
VILLA PARK General Law $0.55 $0..5.5 $ 1...
WESTMINSTER General Law $0.55 $0.55 $ 1.10
............................... 7ener.-............-- --••-•---............................................
YORBA LINDA General Law $0.55 $0.55 $ 1.10
' ...........................................1111$.I...1.0...............$1.10........
............................................... 0...............-.1.10........
AUBURN General Law $0.55 $0.55 $ 1.10
..................................................................................................................
COLFAX General Law $0.55 $0.55 $ 1.10
...---..... N....-•--•--•--•.................................................•--...........- ....................-.-1111.....
LINCOLN General Law $0.5 5 $0.5 5 $ 1.10
...................°......-----................................................................1111-•----•--....................
LOOMIS General Law $0.55 $0.55 $ 1.10
ROCKLIN General Law $0.55 $0.5 5 $ 1.10
-...--- 1-Lu.......................................Wa- er.......... .5................0...................$ Li ........
ROSEVILLE Chartered $0.55 $0.5 5 $ 1.10
..............................................$..L...10................$..1.10............
PORTOLA General Law $0.55 $0.55 $ 1.10
............ .......
$ 1.10 $ 1.10
.................................................................................
...BANNING....................................General Law $0.55_____________.$0.55...............$.1..
55
---BE AUMONT_ 0.5
________________________________GeneralLaw $ .. ______________$0... ...............$ 1...
0.
mjgc revApri12009 Galifornia00lFinanco.com page 7 of 13
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue t Sec 11911-11929 PropertyValue
or Chartered Cit
.............................................
Rate Coun Rate Total
...BLYTHE.....................................General Law $0.55............._$0.55...............$ 1. ..
0 55
CALIMESA General Law $0.55 $0.55 $ 1.10
.......-..5.5 .......Li
---CANYON LAKE TY........................ General Law $0.55............. $.6.5.5...............$ Lill
---CATHEDRAL CITY.........................General Law $0.5 5........------$0.5 5........._...•.$.110.
COACHELLA General Law $0.5 5
CO. R. O. NA............ .............................$0.55...............$ Lill
eneal Law ------$-0.55 $0.55 $ 110
.......
..... r .....
.......
DESERT HOT SPRINGS Ch artered $0.5 5 $0.55 $ 1.10
...... ............. .......
---HEMET......................................General Law $0.55..............$0.55..........-....$.110.
. . ................... .......
INDIAN WELLS Chartered $0.5 5 $0.55 $ 110.
............. .......
IN . ................... General Law $0.55..............$0.55..............$.110.
LAKE ELSINORE General Law $0.5 5 $0.55 $ 1_]0
_. ................... .......
LA QUINTA .' --- ..Chartered $0.55..............$0.55..............$.110.
RE --.. ........0-.. .......
MORENO VALLEY General Law $0.55 $0.55 $ 1.10
............. .......
MURRIETA ______ ...eW ic.. $0.55______________$0.55..._...__._.___$_1...
NORCO.........................................Chartered $0.55 $0.55...............$.1.10.
............. .......
PALM DESERT Chartered $0.55 $0.55 $ 1.10
PALM SPRINGS Chartered $0.55 $0.55 $ 1.10
...............................................................................................................................
PERRIS General Law $0.55 $0.55 $ 1.10
..............................................................d.........$..0.55....................$0.....55-..................$.1...:10............
---RANCHO MIRAGE-•--•--•--•--•..............Chartere ............- •............
. ........... ............. .......
RIVERSIDE Chartered $ 1.10 $ I.10 $2.20
.......... ............................................................................
SAN JACINTO General Law $0.5 5 $0.55 $ 1.10
......................................••••••....................................................$ Li ........
TEMECULA General Law $0.55 $0.55 $ 1.10
$ 1.10 $ 1.10
. ..................$-6. ...............................
CITRUS HEIGHTS General Law $0.55 $0.55 $ 1.10
... ...........................................................................................................................
ELK GROVE General Law $0.55 $0.55 $ 1.10
FOLSOM Chartered $0.5 5 $0.55 $ 1.10
..........................................enera............._- -.-_..............-....................$ Li ........
GALT General Law $0.55 $0.5 5 $ 1.10
ISLETON General Law $0.55 $0.55 $ 1.10
................................. ...............................
RANCHO CORDOVA General Law $0.55 $0.55 $ 1.10
----- - -----
SACRAMENTO Chartered $2.7 5 $ 1.10 $3.85
........................................................................ .
$ 1.10 $ 1.10
HOLLISTER General Law
SAN JUAN BAUTISTA General Law $0.55 $0.55 $ 1.10
$ 1.10 $-1.10
ADELANTO Chartered $0.55 $0.55 $ 1.10
......................................a ---------....................-•••.................$ Li --------
APPLE VALLEY General Law $0.55 $0.55 $ 1.10
...............................................................
BARSTOW General Law $0.55 $0.55 $ 1.10
.......................................••••••••.............................................................••.........
BIG BEAR LAKE Chartered $0.55 $0.55 $ 1...
..-••••••................................
CHINO General Law $0.55 $0.55 $ 1.10
....................••-•--................................................. ..i...........................--
CHINO HILLS General Law $0.55 $0.55 $ 1.10
............................................................................
COLTON General Law $0.55 $0.55 $ 1.10
.. ............................................. 7ene _-.- --........- ..i...............-- ..i..............._.............
FONTANA General Law $0.55 $0.55 $ 1.10
GRAND TERRACE General Law $0.5 5 $0.55 $ Lill
.............••-••................. 7ener..-.-.........-....................-......................Li .......
HESPERIA General Law $0.55 $0.55 $ 1.10
mjgc revApri12009 LaliforniaGitfinance.com page 8 of 13
California City Documentaryand Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General law PropertyValue ; See 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
HIGHLAND General Law $0.55 $0.55
................................................................................................••-.........
LOMA LINDA Chartered $0.55 $0.55 $ 1.10
------ N .....
LAIR...-•--•--•--•....................................... ..55......._.__..... $ Lit.._.....
MONTCLAIR General Law $0.55 $0.55 $ 1.10
NEEDLES Chartered $0.55
....... . ............................................................................
ONTARIO. .....................................General Law $0.5 5 $0.55 $ 1.10
...............................................................................................
RANCHO CUCAMONGA General Law $0.55 $0.55 $ 1.10
REDLANDS General Law $0.55 $0.55 $ 1.10
............................•--.--•--•-.---.-..-..-.._.............
RIALTO General Law $0.55 $0.55 $ ].10
...................D ................................._..._..........._...... ..............._.._...............
SAN BERNARDINO .....Chartered $0.5 5 $0.55 $ 1.10
................................................................................................................L_.........
TWENTY .... PALMS General Law $0.55 $0.5 5 $ 1.10
UPLAND General Law $0.55 $0.55 $ 1.10
VICTORVILLE General Law $0.55 $0.55 $ L10
YUCAIPA General Law $0.55 $0.55 $ 1.10
...............................
YUCCA VALLEY General Law $0.55 $0.55 $ 1._10
1 1 ..........................................•-• . 0...............$ 10 .......
...............................................1..1..0.................1 1.10........
CARLSBAD General Law $0.55 $0.55 $ 1.10
•--•--•--•--.......--•.............Wa- er...........0...................0..5................001._......_.
CHULA VISTA Chartered $0.55 $0.55 $ 1.10
.................................•--•--.........--- era1 .-..........-........................-.................._.._.......
CORONADO General Law $0.55 $0.55 $ 1...
................................................................................................. ................... ......... 0.
DEL MAR Chartered $0.55 $0.55 $ 1.10
...................................67nerai_a•........-..-.................-....................$ L_...._....
EL CAJON General Law $0.55 $0.55 $ 1.10
ENCINITAS General Law $0.55 $0.55 $ 1:10
............. .......
ESCONDIDO General Law $0.55 $0.55 $ 1.10
...................................................................••--•--••-••-•••-•--........................................
IMPERIAL BEACH General Law $0.55 $0.55 $ 1.10
..............................................a .........._-.-...............i. -•--............_. ----•........
LA MESA....................................General Law $0.55.......-•--•• $0.55...............$.11 .
............. 0000...
LEMON GROVE General Law $0.55 $0.55 $ 1.10
NATIONAL CITY General Law $0.55 $0.55 $ 1.10
.......................•--•--•--. 7ene -- a;.......-...-.................- i...............00............
OCEANSIDE General Law $0.55 $0.55 $ 1.10
POWAY...........................••-••-••••-General Law $0.55..............$0.55...............$.110.
. . ................... 0000...
---SAN DIEGO....................................Chartered $0.55..............$0.55••-•--•-•--....$.1.10
_ ............. 0000...
•--SAN MARCOS -•.•-----•--•--•--•--•--•-••-__Chartered $0.5 5-••-•••-•--•-•$0.55-•--•-••.-.--- $-1.10
5 0000...
SANTEE.....................................General Law $0.55..............$0.55,..........._..$.11.Li......._0010. .......
SOLANABE ACH-------------------------- General Law $0.55...............$0.55...............$ LiW-------
VISTA General Law $0.55 $0.55 $ 1:10
............
p-W."MIL49'ems 0100_._
$100K-$250K=$5 per thousand,$250K-$lm=
SAN FRANC_ISC_ O Chartered $6.80 per thousand,$lm-$5m=$7.50 per thousand,
$5m+=$15.00 per thousand. Discounts for certain
solar&seismic improvments
.................................................................................
a a $ 1.10 $ 1.10
ESCALON --- General Law $0.55______________$0.55_______________$_1...
O 'Ei
LATHROP--------------------- .... General Law $0.55 $0.55 ,_...._.._..$.1.10_
LODI.........................................General Law $0.55..............$0.55._.............$_l:l�-
.............
MANTEC................•-••--•--...._.._.._GeneralLaw $0.55..............$0.55...............$.1:1........
RIPON...........................
..........Gener Law $0... ..............$0... .....-•--•--• $-1...
re.._.._.._.0 55
...STOC KTO N....................................Chartered....... .0.55-•--••--•--•..$0.55...............$.1.10 .......
mjgc revApri12009 LaliforniaGtfinancoxom page 9 of 13
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue ; Sec 11911-11929 PropertyValue
or Chartered City Rate Counti Rate Total
TRACY General Law $0.55 $0.55 $ 1.10
.................................................
41 $ 1.10 $ 1.10
.................................................................................
ARROYO GRANDE General Law $0.55 $0.55 $ 1.10
.............. .......
ATASCADERO______________________________General Law $0.55___..._.______$0.55...____________$_..10
................... .......
EL PASO DE ROBLES General Law $0.55 $0.55 $ 1.10
...................................TaW...................................--------------- ...........
R BEACH General Law $0.55 $0.55 $ 1.10
...----••_._......A ...............•--•-...........................................................................-..-..........
MORRO BAY General Law $0.55 $0.5 5 $ 1.10
PISMO BEACH General Law $0.5 $0.5 5 $ 1.10
.. ............................................................ ...................................................
SAN
IS OBISPO Chartered $0.5.5 $0.55 $ 1...
$ 1.10 $.1.10
ATHERTON General Law $0.55 $0.55 $ 1:10
55
BELMONT General Law $0.5 5 $
... ... ....................................................................................................................
BRISBANE General Law $0.5 5 $
..................... .......................... °._....
BURLINGAME General Law $0.5 5
.................................................................... ............................................
COLMA General Law $.0.55 $0.55 $ 1.10
............•••••-•--•.................... EaW---_-•-.....................................•......Li .......
DALY CITY General Law $0.55 $0.55 $ 1...
.......... ............................................ EaW.....................................................-.........
EAST PALO ALTO General Law $0.55 $0.55 $ 1...
...............................67ene ai-Ea-............-.... -...........
FOSTER CITY General Law $0.55 $0.55 $ 1.10
HALF MOON BAY General Law $0.55 $0.55 $ 1.10
HILLSBOROUGH General Law $0.5 5
$0.55 $ Lio
...............................(YeneafLi-a.....................................................Li .......
MENLO PARK General Law $0.55 $0.55 $ 1.10
----..... -ener..........................................................1...........
MILLBRAE General Law $0.55 $0.55 $ 1.10
PACIFICA General Law $0.55 $0.55 $ 1.10
.........................6ene. E;ai ........$56 .......................................-.-.........
PORTOLA VALLEY General Law $0.55 $0.55 $ 1.10
...........Cha.....rt..ered..........$..0.55...................$..0.55....................$...1.10..........
REDWOOD CITY
................................................................1...........
SAN BRUNO General Law $0.55 $0.55 $ 1.10
...... 7e-ne-.l-a........................................•.--.-.-..-.-..-..........
SAN CARLOS General Law $0.55 $0.55 $-1-10-110
SAN MATED Chartered $5.0 $ 1.10 $6.10
........................ .....
SOUTH SAN FRANCISCO General Law $0.5.5 $0.55 $ 1.10
................................................... 7ene ......................................................................
WOODSIDE General Law
$ 1.10 $ Lio
.............................................................................•...
BUELLTON General Law $0.55 $0.55 $ 1.10
...........................................................................................................
CARPINTERIA General Law $0.55 $0.55 $ 1.10
....................................°.
GOLETA --- General Law $0.55 $0.55...............$_1 10
GUADALUPE General Law $0.5 5 $0.55 $ 1...
......................................... . EaW------- .......................................$ 1.-.........
LOMPOC....................................General Law $..6.55..........___ $0.55_..............$.1:10
. . . ............. .......
SANTA BARBARA............................ Chartered $0.55_............ $0.55...............$.1:10.
............. .......
SANTA MARIA.................................Chartered $0.55 ............ $0.55...............$.1:10
. . ............. .......
SOLVANG General Law $0.55 .$0.5 5 $ I...
.............. .......
1 $ 1.10 $ 1.10
.................................................................................
CAMPBELL- General Law........$0.55............... ...............$ 1.10........
CUPERTINO General Law $0.5 5 $0.5 5 $ 1.10
.................................................................................................................$ Li ........
GILROY .......................................Chartered $0.55..............$0.55 $.110.
...LOS ALTOS..............•-••-•-----•--•-...General Law------$0.55...............0.55...............$.1 10--------
mjgC revApri12009 GaliforniaGiifinance.com page 10 of 13
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue : Sec 11911-11929 PropertyValue
.............................................
or Chartered City Rate County Rate Total
LOS ALTOS HILLS General Law $0.55 $0.55 $ 1 10
-------------
LOS GATOS General Law $0.55 $0.55 $ 1.10
...............................TaW................................--..----.........$ Li ........
MILPITAS General Law $0.55 $0.55 $ 1.10
........................... ener..--....................................................$ 1...........
MONTE SERENO General Law $0.55 $0.55 $ 1.10
................................................................................................0.00.0-........................
MORGAN HILL General Law $0.55 $0.55 $ 1.10
.............................................•--•--...........................................--00.00•--.......................
MOUNTAIN VIEW Chartered $3.3 0 $ 1.10 $4.40
.................•--•--•--.............-.--.--..................................0...............-.4.40........
PALO ALTO Chartered $3.30 $ 1.10 $4.40
SAN JOSE Chartered $3.30 $ 1.10 $4.40
SANTA CLARA Chartered $0.55 $0.5 5 $ 1.10
SARATOGA General Law $0.5 5 $0.55 $ 1.10
....................................................•--•---•--•--.....................................
SUNNYVALE Chartered $0.55 $0.55 $ 1.10
.................................................................................
$ 1.10 $ 1.10
CAPITOLA General Law $0.55 $0.55 $ 1.10
SANTA CRUZ Chartered $0.5 5 $0.55 $ 1.10
.... ............................................... •••••..........................
SCOTTS VALLEY General Law $0.55 $0.55 $ 1.10
WATSONVILLE Chartered $0.5 5 $0.55 $ 1.10
............. .......
$ 1.10 $ 1.10
.................................................................................
ANDERSON General Law $0.55 $0.55 $ 1 10
.............. .......
General Law $0.55..............$0.55...............$.1:1 .
. . . ............. .......
SHASTA LAKE General Law $0.5 5 $0.55 $ 1.10
............. .......
$ 1.10 $ Lio
................................................................................
LOYALTON General Law $0.55 $0.55 $ 1.10
......................... .......
$ 140 $.1.10
DORRIS.......... General Law $0.55..............$0.55...............$.1.10.
...... . . ............. .......
DUNSMUIR General Law $0.55 $0.55...............$ 1.10
............. .......
ETNA............. General Law $0.55..............$0.55...............$.110.
. .............. .......
FORT JONES General Law $0.5 5 $0.5 5 $ 1.10
................... .......
MONTAGUE General Law $0.5 5 $0.5 5 $.I 10
. . . . ........ ... .......
MOUNT SHASTA General Law $0.55 $0.55 $ 1.10
. . . . . ............. .......
TULELAKE General Law $0.5 5 $0.55 $ 1.10
...........................................................Ea .......-....-......................................LiW.......
WEED General Law $0.55 $0.55 $ 1.10
...............................................................................................................................
YREKA General Law $0.55 $0.55 $ 1.10
.................. .......
$ 1.10 $ 1.10
BENICIA General Law $0.55 $0.55 $ 1.10
-----•---- . .......
DIXON -- .....General Law $0.55..............$0.55...............$.1.10
. ............. .......
...FAIRFIELD................................. General Law $0.55_............ $0.55_..............$.1.10
. . ............. .......
...RIO VISTA..................................General Law $0.55...............0.55...............$.1:1..
......... . . ............. .......
_--SUISUNCITY...............................General Law $0.55______________$0.55________...----$.1:10
. 0 55
VACAVILLE General Law $0.55 $0.55 $ 1 10
---... .............. .......
VALLEJO Chartered $3.30 $ 1.10 $4.40
............. .......
a $ 1.10 $ 1.10
0.5
CLOVERDALE General Law $ 5 $0.55 $ 1.10
.................. .......
COTATI.............................•........General Law $ 1.90.....--•--...•$1.10...............$3.00
. . ..............00.00 --.....
___HEALDSBURG______________________________General Law $0.55__________....$0.55.........._.,..$-1.10
mjgc revApri12009 LaliforniaLitlfinanu.um page 11 of 13
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue i Sec 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
-°..........................................
•••PETALUMA ••••___________________________•••Chartered $2.00______._____. $ 1.10.__._..........$3.10
............. .......
ROHNERT PARK General Law $0.55 $0.55 $ 1]0
............. .......
SANTA ROSA..............•...................Chartered......$2.00...............1.10.....-•--•-....$ .... .......
SEBASTOPOL General Law $0.55 $0.55 $ 1.10
....------------------------------.......................................................
---SONOMA------------------------------------General Law $0.5------.........$--*. . ...................$ 110
WINDSOR General Law $0.55 $0.55 $ 1.10
.................................................................................
$ 1.10 $ 1.10
CERES......................................General Law $0.55..............$0.5 5..............$.....
............$0... .......
HUGHSON General Law $0.55 $0.55 $ 1.10
.............................................................................• -•-•................Lio .......
MODEST
................................... Chartered $0.55..............$0.55...............$.11 .
...NEWMAN........................... General Law $0.55..............$0.55...............$ 1:10
. ............. . .......
OA EDA ................................. General Law $0.55_............ $0.55_............... 1:10
. . ............. .......
PATTERSON General Law $0.55 $0.55 $ 1.10
................................Gene af. a......----- -----------..........................................
RIVERBANK General Law $0.55 $0.55 $ 1.10 '
......... OCK...................................Gene af. a..................-------------..................................
TURLOCK General Law $0.55 $0.55 $ 1.10
WATERFORD General Law $0.55 $ 1.10 $ 1.65
...............................................................................................................................
mjgc revApM2009 Califormaciffinance.com page 12 of 13
i
California City Documentary and Property Transfer Tax Rates
Governance: Per$1000 Rev&Tax Code Per$1000
General Law PropertyValue ; See 11911-11929 PropertyValue
or Chartered City Rate County Rate Total
$ 1.10 $ 1.10
............................................
LIVE OAK General Law $0.55 $0.55 $ 1...
-----°---- ....................... . . ....................................................$ 1...........
YUBA CITY General Law $0.55 $0.55 $ 1.10
$ 1.10 $ 1.10
.................................................................................
CORNING General Law $0.55 $0.55 $ 1.10
RED BLUFF General Law $0.5 5 $0.55 $ 1.10
.....................................................
TE HAM A General Law $0.5 5 $0.55 $ Lill
$ 1.10 $ 1.10
......................................................................... .......
$ 1.10 $ 1.10
DINUBA----------------------------------------Chartered $0.55•••••••-•.... $0.55...............$.1:10.
............. .......
EXETER Chartered $0.55 $0.55 $ 1.10
........................................................................................
FARMERSVILLE General Law $0.55 $0.55 $ 1.10
......................................... ...........................•••••-•... -.-...............- ........
LINDSAY Chartered $0.5 5 $0.5 5 $ 1.10
........ . ...................................•••••••--------$0-. .................•• ••-••••...........$ Li ........
PORTERVILLE Chartered $0.55 $0.5 5 $ 1.10
TULARE Chartered S 0.55 $0.5 5 $ 1.10
. ... ......................................................................................................................
VISALIA Chartered $0.55 $0.55 $ 1.10
_..-..-...--AKE.......................................................0........... 0................... •---
WOODLAKE Chartered $0.55 $0.55 $ 1.10
..............................................$.....1.10................$..1.10............
SONORA General Law $0.55 $0.55 $ 1.10
.................................................................................
$ 1.10 $ 1.10
.........................................................
CAMARILLO General Law $0.55 $0.55 $ 1.10
... .................................................................................•--.....................................
FILLMORE General Law $0.55 $0.55 $ 1.10
......................................aiTa-........--....-•--••--•-•............................••.........
MOORPARK General Law $0.55 $0.55 $ 1.10
.................................................................................................................. ............
O--- General Law $0.5 5 $0.55 $ 1.10
OXNARD General Law $0.5 5 $0.55 $ 1.10
..............................•--•--•--•--•--..................................................................................
PORT HUENEME Chartered $0.55 $0.55 $ 1.10
........................4..0.00.--........ .5................0..
SAN BUENAVENTURA Chartered $0.55 $0.55 $ 1.10
SANTA PAULA General Law $0.55 $0.55 $ 1.10
SIMI VALLEY General Law $0.5 5 $0.55 $ 1.10
... ... ... ....................... ............................................................. ............
THOUSAND OAKS General Law $0.55 ..__.._...$0.55 $ 110
............. .4.4.4.4...
$ 1.10 $ 1.10
•--•..............................................
DAVIS.................. General Law $0.55..............$0.55 $ 1.10
.......0.4..4.4. .......
WEST SACRAMENTO General Law $0.55 $0.55 $ 1]0
.... ........- .......
WINTERS...................................General Law $0.55..............$0.55..............$.1.10
WOODLAND General Law $ 1.10 $ I,10 $2.20
............ .......
$ 1.10 $ 1.10
.................................................................................
MARYSVILLE..................................Chartered.4.4.4.4..$0.55..............$0.55... $-1]0........
WHEATLAND General Law $0.5 5 $0.55 $ 1.10
................................................................••-••-••-•••••-•............................••-••••............
Source: CaliforniaCityFinance.com
mjgc revApri12009 GaliforniaGityFinance.com page 13 of 13
Attachment 2
CITY OF SAN BERNARDINO
PROPOSED CITY REAL PROPERTY SALES TRANSFER TAX
ESTIMATES OF REVENUE BASED ON DIFFERENT TAX RATES
nths
Pro a Class No.of Sales Total Sales$ Low$ Hi h$ Average$
Vacant Land 59 $ 27,099,500 $ 4,000 $ 6,900,000 $ 459,314
Non-Residential 296 $ 176,056,500 $ 5,000 $ 40,000,000 $ 594,785
All Resdential 1,917 $ 212,957,872 $ 10,500 $ 475,500 $ 111,089
Total All Sales 2,272 $ 416,113,872 $ 19,500 S 47,375,500 1 $ 183,149
Transfer Tax based on Past 12 Months Sales Totals: Example:
Current Rate Per$1,000 Transfer Tax Sale Amount Transfer'fax
City $ 0.55 $ 228,863 $ 175,000 City $ 96
County $ 0.55 $ 228,863 County $ 96
Total $ 1.10 $ 457,725 Total $ 193
PROPOSED RATE#1 Per$1,000 r Sale Amount Transfer Tax
City $ 5.00 $ 2,080,569 $ 175.000 City $ 875
County $ 1.10 $ 457,725 County $ 193
Total $ 6.10 $ 2,538,295 Total $ 1,068
PROPOSED RATE#2 Per$1,000 Tran!4,618,864 Tax sale Amount Transfer Tax
City $ 10.00 $ 61,139 $ 175.000 City $ 1,750
County $ 1.10 $ 57,725 County $ 193
Total $ 11.10 $ Total I $ 1,943
PROPOSED RATE#3 Per$1,000 Transfer Tax Sale Amount Transfer Tax
City $ 15.00 $ 6,241,708 $ 175,000 City $ 2,625
County $ 1.10 $ 457,725 County 1 193
Total $ 16.10 1 $ 6,699,433 Total 1 $ 2,818
Data Source:Win2Data by First American Real Estate
Prepared on 5/132010-Development Services/Real Property Section
Attachment 3
PROPOSED REAL PROPERTY
TRANSFER TAX ELECTION
AUTHORIZATION TO PROCEED
WITH TAX MEASURE FOR
21-tun-10 -> NOVEMBER ELECTION
INCLUDING RFP'S FOR
CONSULTANT
I
MAIL"REQUEST FOR
PROPOSAL"
22-tun-30 -> FOR PUBLIC EDUCATION AND
VOTER OUTREACH
CONSULTANT
I
LAST DAY TO RECEIVE
7-Jul-10 -> PROPOSALS
CONTRACT OVER I I CITY MANAGER&
$25,000? — j NO — CITY ATTORNEY APPROVE
I I CONTRACT
_------ ------
YES I
L---------------------J
I
19-Jul-10 _> ADOPT RESOLUTION
AWARDING CONTRACT
LAST REGULAR CITY COUNCIL
2-Aug-10 _> MEETING TO ADOPT
RESOLUTION PLACING BALLOT
MEASURE
I
6-Aug-10 _> DEADLINE FOR SUBMITTING
BALLOT MEASURE TO COUNTY
CONDUCT PUBLIC EDUCATION
Aug-Nov-2010 -> AND VOTER OUTREACH
PROGRAM
STATE GUBERNATORIAL.
2-Nov-30 -> ELECTION,ONE LOCAL TAX
MEAURE
6-Dec-SO CITY COUNCIL CERTIFICATION
OF ELECTION RESULTS
IF PASSED BY THE VOTERS,
frDec-10 -> FIRST READING OF
APPLICABLE ORDINANCE
i
20-Dec-10 SECOND READING OF
APPLICABLE ORDINANCE
19-tan-11 EFFECTIVE DATE OF
ORDINANCE
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Revenue Goal Tracking
Reporting Period 3-08 to 6-30-09
Accounts Revenue
Rental Property 1324 $241,016.00
Field Survey 131 $301,712.00
Other Leads 100 $52,638.00
Total 1555 $595,366.00
Revenue
$52,638.00
$241,016.00
•Rental Property
• Field Survey
❑ Other Leads
$301,712.00
Revenue
$350,000.00 $301,712.00
$300,000.00
$250,000.00
$200,000.00
$150,000.00
$100,000.00 3
$50,000.00
$0.00
Rentals Field Survey Other Leads
Revenue Goal Tracking
7-1-09 to 4-30-10
Accounts Revenue
Rental Property 692 $145,178.00
Field Survey 30 $132,849.00
Other Leads 100 $11,218.00
Total 822 $289,245.00
Revenue
$11,218.00
$145, Rental Property
$132,849.00 ■ Field Survey
❑ Other Leads
Revenue
$160,000.00 132,849.00
$140,000.00
$120,000.00
$100,000.00
$80,000.00
$60,000.00
$40,000.00
$20,000.00
$0.00
Rentals Field Survey Other Leads