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