1. 8/29/2019
Measure W Vacant Property Tax Implementation Ordinance and Administrative Regulations
City of Oakland Finance Department
Public Outreach Session
Oakland City Hall
June 6, 2019, 6 pm

2. 8/29/2019
Project Team
City Department of Finance Katano Kasaine Margaret O’Brien Huey Dang Carmen Mac Jose Segura Chris Le Andrew Best
SCI Consulting Group (Tax Consultants)
John Bliss
Blair Aas
Chris Coulter
Maria Garcia-Adarve
Terra Realty Advisors, Inc. (Real Estate Consultants)
Scott Sheldon
Tim Fitzpatrick

3. Receive Public Input Tonight’s Objectives
8/29/2019
City of Oakland
Finance Department
Public Outreach Sessions -Vacant Property Tax
Tonight’s Objectives
Overview of Vacant Property Tax and Allowable Exemptions
Overview of Implementation Process and Tentative Timeline
Receive Public Input
No decisions tonight on specific property cases or policies.

4. 8/29/2019
City of Oakland
Finance Department
Public Outreach Sessions -Vacant Property Tax
About Measure W
Approved by City voters on November 6, 2018 with 70% support
Annual tax on vacant property for 20 years
Purpose
To raise revenue necessary to support and fund services for homeless people and affordable housing, and related programs.
Reduce the number of Oakland properties that are kept vacant and undeveloped.
Reduce blight, crime, and illegal dumping.

5. Implementation Process
8/29/2019
Implementation Process
Develop Administrative Regulations
Method for determining and identifying the use and vacancy status of City parcels
Exemption application and petition procedures
Parcel Research and Mailing of Notice
City to identify likely parcels subject to the tax
City to mail notice to owners of property likely subject to the tax with information regarding possible exemptions and the petition process
Exemption Applications and Petitions
Application and petition forms made available
Applications and petitions received
Applications and petitions approved or denied
Levy of the Vacant Property Tax
Final tax roll prepared
Tax submitted to County Tax Collector to be placed on the property tax bill

6. 8/29/2019
City of Oakland
Finance Department
Public Outreach Sessions -Vacant Property Tax
Tentative Timeline
Jun Public Input Sessions (3) Sept Draft Implementation Ordinance and Administrative Regulations Presented to (2) City Committees Oct Council adoption of Implementation Ordinance and Administrative Regulations Nov. / Dec Notice and exemption information mailed to property owners Mar Exemption applications and petitions due to City Spring 2020 Exemptions applications and petitions review Aug. 10, 2020 Tax levies submitted to County Treasurer-Tax Collector for Tax Year

7. 8/29/2019
What is a Vacant Parcel?
In use LESS THAN fifty (50) days in a calendar year
A parcel of land, whether undeveloped, residential, or non-residential (including multifamily residential)
A condominium, duplex, or townhouse unit under separate ownership
A parcel of land where ground floor commercial activities are allowed but vacant
Implementation ordinance will establish a method for determining and identifying the use and vacancy status of each parcel of real property in the City.

8. Special Tax Rates Property Type Annual Maximum Special Tax Rate
8/29/2019
Special Tax Rates
Property Type
Annual Maximum Special Tax Rate
Residential
$6,000 per parcel
Condominium, duplex, or townhome unit under separate ownership
$3,000 per vacant residential unit
Nonresidential
Parcel with ground floor commercial activity allowed but vacant
$3,000 per parcel
Undeveloped
* Real property wholly exempt from ad valorem tax not subject to the vacant property tax.

9. Exemptions Very low-income owners Low-income senior owners
8/29/2019
City of Oakland
Finance Department
Public Outreach Sessions -Vacant Property Tax
Exemptions
Very low-income owners
Low-income senior owners
Disabled owners
Non-profit organizations
Owners who have submitted substantially complete application for project approval that has not yet received approval
Owners with entitlement approvals who need more time to complete their project can apply for a two-year exemption
Owners of property for which an active building permit application is being processed by the City
Owners of property under construction with an active building permit

10. 8/29/2019
City of Oakland
Finance Department
Public Outreach Sessions -Vacant Property Tax
More Exemptions
Owners for whom paying the tax would constitute a financial hardship
Owners who are unable to develop their parcel due to a demonstrable hardship that is not financial
Owners who can’t develop their property due to an exceptional circumstance, such as damage by a natural disaster or other physical condition

11. 8/29/2019
Public Input Welcome and Appreciated Written comments can be ed to:
No decisions tonight on specific property cases, circumstances, or policies.