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Annually, upon completion and constructive delivery of the annual assessment roll to the Clerk of the Board of Supervisors, the roll shall remain in the Assessor-Recorder's office for the inspection of all persons interested.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
Subject to the conditions and limitations of Section 69.3 of the Revenue and Taxation Code, homeowners are authorized to transfer the base year value of real property that is located within another county in this State and has been substantially damaged or destroyed by a disaster to comparable replacement property, including land of equal or lesser value that is located within San Francisco and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years after the damage or destruction of the original property.
(Added by Ord. 422-94, App. 12/30/94)
(a) Findings and Intent.
(1) California Revenue and Taxation Code Section 155.20 permits County Boards of Supervisors to exempt from property tax property with a total full value so low that, if not exempt, the total taxes, special assessments, and applicable subventions on the property would amount to less than the cost of assessing and collecting them, within the limitations provided by Section 155.20. In enacting this Section 10.2-8, the Board of Supervisors intends to exercise the authority granted to it pursuant to the aforementioned Section 155.20, as amended from time to time, to the extent of exempting personal property on the unsecured roll with a total full value of $4,000 or less, exempting real property on the secured or unsecured roll with a total full value of $500 or less, and exempting possessory interests on the secured or unsecured roll with a total full value of $4,000 or less.
(2) The Board of Supervisors has determined that the costs of assessing and collecting the taxes, assessments, and subventions on personal property on the unsecured roll with a total full value of $4,000 or less, on real property on the secured or unsecured roll with a total full value of $500 or less, and on possessory interests on the secured or unsecured roll with a total full value of $4,000 or less, exceeds the proceeds to be collected.
(b) Exemption.
(1) Beginning with the 1998-99 assessment year, all personal property, as defined in California Revenue and Taxation Code Section 106, as amended from time to time, with a total full cash value of $4,000 or less, shall be exempt from property taxation and shall not be entered on the unsecured property tax roll, as provided in California Revenue and Taxation Code Section 155.20, as amended from time to time. This exemption shall apply only when the aggregate value of all personal property owned, possessed, or controlled by any one owner or taxpayer does not exceed $4,000 on any given lien date.
(2) Beginning with the 2023-2024 assessment year, all real property, as defined in California Revenue and Taxation Code Section 104, as amended from time to time, with a total full cash value of $500 or less, shall be exempt from property taxation and shall not be entered on the secured or unsecured property tax roll, as provided in California Revenue and Taxation Code Section 155.20, as amended from time to time.
(3) Beginning with the 2023-2024 assessment year, all possessory interests, as defined in California Revenue and Taxation Code Section 107, as amended from time to time, with a total full cash value of $4,000 or less, shall be exempt from property taxation and shall not be entered on the secured or unsecured property tax roll, as provided in California Revenue and Taxation Code Section 155.20, as amended from time to time.
(4) Notwithstanding subsections (1), (2), and (3) of this Section 10.2-8, beginning with the 2024-2025 assessment year, the Assessor may opt either to not enroll the property exempt under this Section on the assessment roll or to enroll such property and apply the exemption, as provided in California Revenue and Taxation Code Section 155.20, as amended from time to time.
(c) Severability. If any subsection, sentence, clause, phrase, or word of this Section 10.2-8, or any application thereof to any person or circumstance, is held to be invalid or unconstitutional by a decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or applications of this Section. The Board of Supervisors hereby declares that it would have passed this Section and each and every subsection, sentence, clause, phrase, and word not declared invalid or unconstitutional without regard to whether any other portion of this Section or application thereof would be subsequently declared invalid or unconstitutional.
No later than the second Monday of each month, the Assessor/Recorder shall: (1) compile a list of all of the real properties for which the Assessor's staff enrolled a reduced assessment in the previous month pursuant to Revenue and Taxation Code § 51(a)(2), commonly referred to as "Proposition 8"; and (2) post that list on the Assessor/Recorder's website. The list shall identify each property by parcel number, street address, and assessee's name and, for each property, shall indicate the roll year of the value reduction, the dollar amount of the reduction, the enrolled values for land and improvements before and after the reduction, and whether the Assessor's staff granted or the Assessment Appeals Board ordered the reduction. This requirement shall apply to both assessment reductions made by the Assessor's staff and reductions ordered by the Assessment Appeals Board.
(Added by Ord. 110-08, File No. 080527, App. 6/30/2008)
The duty of collecting unsecured property taxes shall be transferred from the Assessor-Recorder to the Tax Collector as of the effective date of this amendment and annually thereafter shall be transferred from the Assessor-Recorder to the Tax Collector on the first Monday of March of each year. The Tax Collector shall continue to collect such taxes from and after the first Monday of March of each year thereafter until and unless ordered to discontinue the collection thereafter by the Controller upon granting an application for discharge from accountability filed by the Tax Collector under Section 10.2(d) of this Article I.
(Amended by Ord. 217-66, App. 8/26/66; Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 53-20, File No. 200059, App. 3/27/2020, Eff. 4/27/2020)
The provisions of Chapter 2.1, Sections 2700 to 2707, of the Revenue and Taxation Code of the State are hereby made applicable to the City and County. The Assessor-Recorder, the Tax Collector and the Controller are hereby directed to proceed in the collection of secured personal property taxes in accordance with the provisions of such chapter.
(Resolution No. 6714(1939); amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
(a) At the time that the Tax Collector files a copy of the published delinquent list with the County Recorder under California Revenue and Taxation Code Section 3374, the Tax Collector shall transmit that list to the Mayor’s Office of Housing and Community Development (MOHCD) or its successor agency for the purpose of facilitating access to any MOHCD program that could assist assessees or property owners, as applicable, to resolve tax delinquencies prior to any sale for nonpayment of taxes. For each property on the delinquent list transmitted to MOHCD, the Tax Collector shall provide the last known mailing address of the assessee as shown in the records of the Tax Collector, and any class or use code information for the property in the Tax Collector’s possession.
(b) At the time that the Tax Collector notifies the Board of Supervisors of the Tax Collector’s intent to make a sale of tax-defaulted properties under California Revenue and Taxation Code Section 3698, the Tax Collector shall provide the Board of Supervisors with a report summarizing the Tax Collector’s referrals of those properties to other City departments, state or federal agencies, nonprofit organizations, and other organizations or programs for the purpose of resolving tax delinquencies prior to sale for nonpayment of taxes. The report the Tax Collector provides under this Section 10.4(b) shall not include any information that identifies a specific property or person.
(c) Nothing in this Section 10.4 confers any rights on assessees, property owners, tenants, or any other person. The failure of the Tax Collector to transmit to MOHCD the published delinquent list or information about any property on that list as required in Section 10.4(a), MOHCD’s use of or failure to use the published delinquent list and information about any property on that list, and the failure of the Tax Collector to transmit to the Board of Supervisors the report required in Section 10.4(b), shall have no impact on the validity of any tax delinquency, the sale of any property for delinquent taxes, or any other right or obligation related to property taxes or otherwise.
(Added by Ord. 218-22, File No. 220758, App. 11/4/2022, Eff. 12/5/2022)
(Former Sec. 10.4 added by Ord. 101-81, App. 3/3/81; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
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