HomeMy WebLinkAboutMINUTES - 10062015 - D.2RECOMMENDATION(S):
1. OPEN the public hearing and receive testimony on the project.
2. CLOSE the public hearing.
3. CERTIFY the 2015 Addendum to the Pantages Environmental Impact Report (Attachment B); and CERTIFY that
the Board has reviewed and considered the contents, that it is adequate and complete, that it has been prepared in
compliance with the California Environmental Quality Act (CEQA) and the State and County CEQA Guidelines, and
that it reflects the County's independent judgment and analysis.
4. ADOPT the findings and recommendations as contained in County Planning Commission (CPC) Resolution No.
15-2015 (Attachment A).
5. APPROVE the modified Amendment to the County General Plan (County File No. GP99-0008) to re-designate the
project site from Single-Family Residential High Density (SH), Single-Family Residential Medium Density (SM),
Public / Semi-Public (PS), Open Space (OS) and Water (WA) to a modified configuration of Single-Family
Residential High Density (SH), Single-Family Residential Medium Density (SM), Public / Semi-Public (PS), Open
Space (OS) and Water (WA), as shown on Exhibit 2 of Attachment F.
6. APPROVE Rezoning (County File No. RZ04-3146) of the project site from P-1, Planning Unit District to a
modified configuration of P-1, Planned Unit District, as shown on Exhibit 3 of Attachment F.
7. APPROVE the Modified Final Development Plan (County File No. DP14-3017), as shown on Sheet 5 of
Attachment E
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 10/06/2015 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Karen Mitchoff, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: John Oborne /
674-7793
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board
of Supervisors on the date shown.
ATTESTED: October 6, 2015
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
D.2
To:Board of Supervisors
From:John Kopchik, Director, Conservation & Development Department
Date:October 6, 2015
Contra
Costa
County
Subject:Pantages Bay Residential Redesign / Discovery Bay Area
RECOMMENDATION(S): (CONT'D)
.
8. APPROVE the Conditions of Approval for the Modified Final Development Plan.
9. ADOPT the attached Mitigation Monitoring Measures for the project.
10. DIRECT the Community Development Division to post the Notice of Determination for the project with the
County Clerk.
FISCAL IMPACT:
None. All costs for processing this application are borne by the applicant.
BACKGROUND:
The applicant has applied to the County to reconfigure the approved project.
What was Approved
In December of 2013 the Board of Supervisors approved the Pantages Project, which consisted of the following
features; widening of Kellogg Creek with the creation of waterfront lots; 292 single-family homes ( 116
waterfront lots and 176 non-waterfront lots); construction of a Sheriffs' Marine Patrol Substation on the project
site next to the water; creation of two open space areas; public trail from the project entrance through the open
space area to the water's edge.
What would Change
The reconfigured project would keep the same number of homes and the same design features. However, the new
design would provide for improved roadway circulation and waterfront layout, significantly improve the long
term durability of the shoring walls at the rear of the waterfront lots and significantly reduce the public trail
development footprint through the Open Space area. For comparison please refer to Sheet 1 of Attachment E.
The following features would be updated in the reconfigured plans:
Replacement of cement shoring wall with sheet pile shoring wall. This method would improve structural
stability and longevity of the shoring wall and is considered a superior method of construction by the
Reclamation District 800 (RD 800), who would be responsible for its maintenance.
Improve roadway circulation through the addition of interior lots and the elimination of one of the bays;
Convert some waterfront lots to internal lots. The total number of residential lots remains 292, but the
number of waterfront lots has been reduced by 11 to 105 and the number of interior lots has increased by 11
to 187;
Reduced developmental footprint of the public trail through the Open Space area.
Reasons for the Proposed Changes
The following are reasons for the proposed changes to the approved Final Development Plan / Vesting Tentative
Map (FDP/VTM):
Construction of the approved project included a cement shoring wall (CDSM) which, after the project was
approved and final engineering calculations were performed, was found to have a short lifespan; maximum
25 years.This was due to increasing the height of the wall to accommodate for sea level rise. Also, RD 800
expressed reservations about maintaining the CDSM walls given their short lifespan.
With technological advancements in construction, the applicant is now proposing sheet pile walls because
they have an indefinite lifespan, and RD 800 is prepared to accept responsibility for maintaining and
repairing the sheet pile walls. Also, a qualified acoustical consultant determined in the attached addendum
to the Pantages Environmental Impact Report (Attachment B) that the method of installation (vibratory
versus piston) would not create a significant impact to the surrounding neighborhood.
As a result of an improved roadway circulation there is no need for a large portion of the emergency
vehicle access (EVA) on the north end of the project. This section,which originally included an elevated
EVA with public trail, would now contain only a public trail at grade, which would have a much smaller
footprint and far less impact on the marsh/wetlands which it travels through.
Flexible phasing opportunities in the construction of the project.
Planning Commission Hearing July 7, 2015
The County Planning Commission (CPC) held a public hearing on July 7, 2015 for the reconfigured Pantages
Project. After evaluating the project, including all public testimony and evidence in the record, the Commission
approved the reconfigured subdivision ( County File SD 06-9010) and recommended that the Board of
Supervisors approve the reconfigured General Plan Amendment, Rezoning and Final Development Plan. The
Department of Conservation and Development, Community Development Division, located at 30 Muir Road,
Martinez, CA, is the custodian of the documents and other material which constitute the record of proceedings
upon which this decision is based.
CONSEQUENCE OF NEGATIVE ACTION:
If the Board did not approve the General Plan Amendment, Rezoning and Final Development Plan the applicant
would not be able to construct the project with long term shoring walls, better roadway system and reduce the
impact of the public trail through the Open Space area.
CLERK'S ADDENDUM
CLOSED the public hearing; and ADOPTED all recommendations as presented.
ATTACHMENTS
Attachment A - County Planning Commission Resolution No. 17-2015
Attachment B - Addendum to Pantages EIR
Attachment C - Conditions of Approval w/ Mitigation Measures
Attachment D - County Planning Commission Staff Report 7/21/15
Attachment E - Full Plan Set
Attachment F - General Plan / Zoning Maps
Attachment G - Notification List
Attachment H - PPT
Claim for
Property Tax
Refund
Lafayette Christian Church
Presented by Beth Grose,
Principal Appraiser, Contra
Costa County Assessor’s
Office
1
Assessor’s Office
•Reviews thousands of
exclusion applications
annually
•Past year over 1,000 religious
institutions, including
churches qualified
•Many of those had
parsonages or similar living
structures that also qualified
for the exclusion
2
Welfare Exemption
“Property used exclusively for religious,
hospital, scientific, or charitable purposes
owned and operated . . . for religious,
hospital, scientific, or charitable purposes is
exempt from taxation . . . .” Revenue &
Taxation Code, § 214(a).
3
Actual Use Required
“The property is used for the actual
operation of the exempt activity, and does
not exceed an amount of property
reasonably necessary to the
accomplishment of the exempt purpose.”
Revenue & Taxation Code, § 214(a)(3).
4
Timeline
1/28/13 - LCC gifted property with residence
2/15/13 – LCC timely files for exemption based on religious use as parsonage within 90 days of acquisition
6/15/13 (approx.) -Assessor’s Office grants exemption for 2013, effective 1/28/13
10/13-9/14 –Residence
vacant
3/24/14 – LCC late files for
exemption of residence
based on religious use
6/17/14 - Assessor’s Office
denies exemption as to
residence, grants majority
of exemption as to
property where Church
located
5
Initial Reason Provided for
Exemption
LCC’s request for exemption stated that the
residence on the property was intended for
future use as a parsonage.
6
Reasons for Denial
Law requires exempt use of property
on lien date to qualify for exemption
(Rev. & Tax. Code, § 214).
- Residence vacant on lien date
- No anticipated occupancy
date
7
Later Reasons Provided for
Exemption
furniture and appliance storage
furniture repair
one meeting with applicant for Regional
Minister
one-time use of washer/dryer
one pastoral search committee meeting
two finance committee meetings
one choir practice
8
Later Reasons Provided for
Exemption (part II)
meetings to discuss maintenance of
residence
cleaning and yard work
continuation of utilities
recruitment tool
9
Bases for Decision
Welfare Claim
Submitted by LCC
Conversations with
LCC (primarily
10/13 - 12/13)
Statutes
Case law
SBE Assessor’s
Handbooks
SBE Letters to Assessors
Conversations with
State Board of
Equalization
Other county
assessors’ offices
10
Statutory Requirement of
Actual Use
“The property is used for the actual
operation of the exempt activity, and does
not exceed an amount of property
reasonably necessary to the
accomplishment of the exempt purpose.”
Revenue & Taxation Code, § 214(a)(3).
11
12
Taxpayer Has Burden to Show
Exemption Applies
“Tax exemptions are construed strictly
against the taxpayer. A private owner of
property has the burden of showing it
clearly comes within the [property tax]
exemption.”
Amdahl Corp. v. County of Santa Clara
(2004) 116 Cal. App. 4th 604, 614 (internal
citations and quotations omitted).
13
14
15
16
17
Property Tax Exemptions for Religious Organizations,
State Board of Equalization (2011), p. 12.
18
Case re Intended Use of
Property for Exempt Purpose
Question considered by California Supreme
Court:
Was taxpayer’s intention to use buildings
for exempt purpose sufficient to exempt
the property from property taxation?
Cedars of Lebanon Hospital v. County of Los
Angeles (1950) 35 Cal.2d 729, 742-743.
19
Decision
No. Welfare exemption has “express
limitation, making use the focal point of
consideration, contemplates actual use as
differentiated from an intention to use the
property in a designated manner.”
Cedars of Lebanon Hospital v. County of
Los Angeles (1950) 35 Cal.2d 729, 742-743.
20
Reasons Provided Are Not
Exempt Uses
furniture and appliance storage – furniture listed is all appropriate to residence, not storage of religious materials used for worship
furniture repair
one meeting with applicant for Regional Minister
one-time use of washer/dryer
one pastoral search committee meeting
two finance committee meetings
one choir practice
21
Reasons Provided Are Not
Exempt Uses
furniture and appliance storage – furniture listed is
all appropriate to residence, not storage of
religious materials used for worship
furniture repair – incidental use
one meeting with applicant for Regional Minister –
incidental use
one-time use of washer/dryer – incidental use
one pastoral search committee meeting –
incidental use
two finance committee meetings – incidental use
one choir practice – incidental use
22
Reasons Provided Are Not
Exempt Uses
meetings to discuss maintenance of residence – incidental use and property maintenance
cleaning and yard work – property maintenance
continuation of utilities – property maintenance
recruitment tool – not an exempt use and further evidence property was not being used for other purposes but, rather, held for future occupancy
23
If claim denied,
Generally taxpayers have recourse to the
courts by filing a complaint for property
tax refund. (Rev. & Tax. Code, §5140).
Court determines whether claim properly
denied.
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