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HomeMy WebLinkAboutMINUTES - 08061991 - 1.47 V, ORDINANCE NO. 91- 39 ( IMPLEMENTATION OF PROPOSITION 110 ( 1990] AND PROPOSITION 90 ( 1988 ] RELATING TO TAXATION OF REPLACEMENT RESIDENCES FOR SEVERELY DISABLED PERSONS ) The Board of Supervisors of the County of Contra Costa, California, ordains as follows (omitting the parenthetical footnotes from the official text of the enacted or amended provisions of the County Ordinance Code) : SECTION I . SUMMARY. This Ordinance amends the Contra Costa County Code to allow transfer of the base year value of a replacement residence of a severely and permanently disabled person. SECTION II . Section 66-10 . 202 of the County Ordinance Code is amended to read: Section 66-10.202 Purpose and Authority. In enacting this Article, it is the intention of the Board of Supervisors to fully implement and adopt in Contra Costa County the property tax benefits authorized by Proposition 90, adopted by the voters of California at the general election conducted in November of 1988 , and the property tax benefits authorized by Proposition 110, adopted by the voters of California at the general election. conducted in June of 1990 , in accordance with the provisions of Revenue and Taxation Code Section 69 . 5 as adopted by the Legislature in September of 1988, and amended by Section 2 . 7 , Statutes 1990 , Chapter 1494 , in September of 1990 . (Ords . 91-39, § 1 , 89-25, § 1 . ) SECTION III . Section 66-12 . 202 of the County Ordinance Code is amended to read: Section 66-12.202. Reduction for persons aged fifty five or older or severely and permanently disabled. Pursuant to the provisions of subdivision (a ) of Section 2 of Article XIIIA of the California Constitution, any person who has attained the age of fifty-five or who is severely and permanently disabled and who resides in property located in California, which property is eligible for the homeowner's exemption under subdivision (k) of Section 3 of Article XIII of the California Constitution and Section 218 of the Revenue and Taxation Code, may transfer, subject to the definitions, conditions, requirements and limitations contained in Section 69 . 5 of the Revenue and Taxation Code and any amendments thereto, the base year value of the property in which he or she resides to any replacement dwelling of equal or lesser value located within Contra Costa County which is purchased or newly constructed by that person as his or her principal residence within two years of the sale of the original property. As to persons seeking a transfer of a base year value by virtue of being 55 years of age or older, this Chapter shall apply only to a replacement dwelling which was purchased or newly constructed on or after November 8, 1988 . As to persons seeking a transfer of a base year value by virtue of being severely and permanently disabled, this Chapter shall apply only to a replacement dwelling which was purchased or newly constructed on or after June 6 , 1990 . (Ords . 91- 39 , § 1 , 90-15, § 1 , 89-25, § 1 . ) SECTION IV. Section 66-14 . 204 of the County Ordinance Code is amended to read: Section 66-14.204. Claims for transfer of base year value. All claims . for transfers of base year value from property located in California for persons 55 years of age or older, or for transfer of base year value from property located. in California for severely and permanently disabled persons, shall be granted, if the claims meet the applicable requirements of both Section 2 of Article XIIIA of the California Constitution and Section 69 . 5 of the Revenue and Taxation Code . All claims for transfers of base year value shall be filed with the Assessor, on forms prescribed or approved by the State Board of Equalization or the Assessor for this purpose. The Assessor will make the claim forms available to prospective claimants . (Ords . 91-39 § 1 , 89-25, § 1 . ) SECTION V Section 66-16 . 202 of the County Ordinance Code is amended to read: Section 66-16 .202. Effective Date of This Chapter. As to transfers of base year values for persons 55 years of age or older, this Chapter shall be effective from and after November 8, 1988 and shall apply to replacement dwellings in Contra Costa County which are purchased or newly constructed after that date . As to transfers of base year values for persons severely and permanently disabled, this Chapter shall be effective from and after June 6 , 1990 and shall apply to replacement dwellings in Contra Costa County which are purchased or newly constructed after that date . The provisions of this Chapter shall remain operative for a period of at least five (5) years, and thereafter until repealed by Ordinance adopted by this Board. (Ords . 91- 39 , § 1 , 90-15, § 1, 89-25, § 1 . SECTION VI . SEVERABILITY. The invalidity of any portion of this ordinance shall not affect the validity of any other portion. -2- ORDINANCE NO. 91-39 r SECTION VII . EFFECTIVE DATE. This ordinance shall become effective 30 days after passage and, within 15 days of passage, shall be published once with the names of the supervisors voting for and against it in the Contra Costa Times , a newspaper of general circulation published in this County. PASSED ON August 6 , 1991 , by the following vote: AYES : Supervisors Fanden, Schroder, McPeak, Torlakson, Powers NOES: None ABSENT: None ABSTAIN: None ATTEST: Phil Batchelor, Clerk of .the Board of Supervisors - and - County Administrator BY �.� �� k. :cel•` J 1�,� C ;/ t c Deputy Board Chair DCG/jh J-9:a:\p:op110.f -3- ORDINANCE NO. 01 -39