HomeMy WebLinkAboutMINUTES - 02231988 - 2.8 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on February 23 , 1988 , by the following vote:
AYES: Supervisors McPeak, Torlakson, Schroder
NOES: None
ABSENT: Supervisors Powers, Fanden
ABSTAIN: None
---------------------------------------------------------=---------
------------------------------------------------------------------
SUBJECT: Property Tax Exemption for Nursing Homes
The Board received the attached report dated February
10, 1988 from Victor J. Westman, County Counsel, relative to
property tax exemption for nursing homes.
IT IS BY THE BOARD ORDERED that the report is REFERRED
to the Internal Operations Committee (Supervisors McPeak and
Torlakson) for review.
CC: Internal Operations Committee
County Counsel
County Administrator
1 hereby certify that this is a true and coo.e^`
an action taken and entered on,
Board of Supervisors on the rist;L
ATTESTED:
PHIL BATCHELOR,, C`- si of Zh-'� i1'7r
of Supekvisors and County Adminisi ator
By i�(.�-ri.tr- (O Qlt/ielo�a'� Deputy
°'RECEIVED
COUNTY COUNSEL'S OFFICE
CONTRA COSTA COUNTY
MARTINEZ, CALIFORNIA
Dote: February 10, 1988
PHIL BATCHELOR
CLERK BOARD OF SUPERVISORS
- By
CONTRA OSTA CO.
........... D I
TO: Board of Supervisors
From: Victor J. Westman, County Counsel
By: Dennis C. Graves, Deputy County C
Re: Property tax exemption for nursing hom s
Summary: State legislation, approved by a two-thirds vote of
each House, can exempt personal property but a Constitutional
amendment would be required to exempt real property of nursing
homes .
This responds to the Board' s Order of October 27 , 1987, by
which we were asked to address the issue of "State authorization"
for property tax incentives (i.e. , exemptions) for nursing homes.
The materials accompanying the Order indicate that the primary
concern is to grant property tax exemptions to nursing homes that
do not limit Medi-Cal patients.
Two issues should be addressed separately: 1) exemption of
personal property and 2 ) exemption of real property.
1. Personal property exemption.
Personal property is defined as all property except real
property. (R&TC § 106. ) Personal property can be exempted by
State legislation adopted by a two-thirds vote of each house of
the Legislature. (Cal. Const. Art. XIII, § 2. ) We .suggest that
the following proposed legislation would accomplish the exemption
of nursing home personal property:
R&TC § 236: All personal property -of nursing homes shall be
exempt from property taxation. For purposes of this Section,
"nursing home" shall mean a facility:
a) In ,which at least percent of the beds are occupied by
patients for whom payment is made wholly or partially by the
State of California pursuant to the Medi-Cal program, and
b) which is licensed by the State as a long-term health care
facility under [specify law] or as a skilled
nursing facility under or as an intermediate
care facility under or as a
under
Board of Supervisors February 10, 1988
2. Real property exemption.
Real property is defined as all land and improvements,
including structures and items affixed thereto. (R&TC §§ 104,
105. ) Real property can be exempted only by an amendment to the
California Constitution. (Cal. Const. Art. XIII, § 1; Lundberg
v. Alameda County [1956] 46 Cal.2d 644, 648. ) Accordingly, the
exemption of real property of nursing homes could be accomplished
only by a Constitutional change adopted by a vote of the people,
after being placed on the ballot either by initiative or
referendum. The following is language, amending Article XIII,
Section 3, which we suggest to accomplish the intended exemption.
Article XIII, § 3. The following are exempt from
property taxation:
o
(s) Real property used exclusively by a nursing home.
In accord with this Constitutional amendment, legislation
would also be needed to define a nursing home as specified above
for the personal property exemption.
cc: County Administrator
County Assessor
Health Services Director
-2-