ANNUAL REAL PROPERTY TAX STATEMENTS

Property records consist of owner information and history, lot line dimensions, property tax information, building square footage, transfer tax, and seismic retrofit information. You may also want to see additional information on the City's Real Property Transfer Tax – Seismic Retrofit Refund Program.

• Property Tax Assessments & Fees for the 2012-2013 Tax Year
• Business Improvement Districts (BIDs)
• Liens
• Underground Lighting/Utility Assessment Districts
• Property Tax-Rate Breakdown (valuation per year)
• Alameda County Property Assessment & Tax Information
• Property Tax FAQs

Alameda County Secured Property Tax Statement: Property Taxes & Special Assessments

The annual tax bill from Alameda County includes taxes, fixed charges and/or special assessments levied by the City of Berkeley and other jurisdictions. Fixed Charges and/or Special Assessments appear on the right side of your statement.

Property Tax Assessments & Fees for the 20012-2013 Tax Year

The following are descriptions of City of Berkeley and Berkeley Unified School District charges and assessments, and how they are calculated. The titles for these items, listed below, appear in an abbreviated version on your tax bill. Descriptions of the taxes, fees, and assessments imposed by other agencies are not included here.

City Street Lighting

There is no rate increase for FY 2013.

This assessment funds the maintenance and/or servicing of existing and future public lighting facilities, including traffic signals and public lighting.This assessment is based on building square footage and property use codes. Your building square footage is multiplied by the rates below to determine your assessment. Nonprofits are NOT exempted from paying this assessment.

City Landscaping & Parks

There is a 2.078% rate increase for FY 2013.

This tax funds maintenance of parks, city trees, and landscaping in the City of Berkeley.

This tax is based on building square footage and property use codes. Your building square footage is multiplied by the rates below to determine your tax. The City extends a tax exemption to nonprofits for this tax.

City Refuse Collection

There is a rate increase for FY 2013.  For current rates, see Refuse: Rates by District.

Most single family, condominium, and 2-unit residences have their refuse (garbage) collection services billed annually on the property tax bills. The amount billed depends on the area of service, the size and number of receptacles, and the frequency of service. Nonprofits are NOT exempted from paying this fee.

City Library Services

There is a 3.77% rate increase for FY 2013.

This tax supports the usual and current expenses of operating the City of Berkeley Library Services.

This tax is based on building square footage and property use codes. Your building square footage is multiplied by the rates below to determine your tax. The City extends a tax exemption to nonprofits for this tax.

Paramedic Supplemental (Emergency Medical Services)

There is a 2.078% rate increase for FY 2013.

This tax provides funding to the Berkeley Fire Department for emergency paramedic and ambulance services. It's in addition to the County Service Area (CSA) Paramedic Assessment, which funds Countywide ambulance, paramedic, and trauma center care.

This tax is based on building square footage.

Emergency Services for the Severely Disabled

There is a 3.77% rate increase for FY 2013.

This tax funds paratransit programs for eligible seniors and disabled persons.

The tax is based on building square footage. The City extends a tax exemption to nonprofits for this tax.

Berkeley Unified School District Taxes

Note: The following 2 school taxes are not administered by the City of Berkeley. Please direct questions regarding the details of these taxes to BUSD:

Berkeley Unified School District
2020 Bonar St, Ste 217 B
Berkeley, CA  94702
(510) 644-8593

These 2 taxes are based on building square footage and property use codes. Your building square footage is multiplied by the rates indicated to determine your tax. The School District extends a tax exemption to nonprofits for these taxes.

BUSD Berkeley School Tax (Measure A of 2006)

There is a 3.17% rate increase for FY 2013.

The Measure A 2006 tax re-authorized the BSEP 1986 tax and combined it with the Measure B 2004 School tax. Funds are used to reduce class sizes, and provide school enrichment programs.

The tax is based on building square footage and the new tax imposes a flat tax on vacant lots.

BUSD: School Maintenance (Measure BB of 2000)

There is no rate increase for FY 2013.

This tax was approved by Berkeley voters and provides for school safety and essential maintenance of BUSD buildings and grounds.

Fire Protection and Emergency Response and Preparedness Tax

Measure GG was passed by Berkeley voters in November 2008.  The revenue from this tax is used to keep fire stations open, improve and expand paramedic services and medical service response, improve disaster preparedness in the community, and invest in a unified communication system that will allow Berkeley police and firefighters to better coordinate with other agencies.

The tax is based on building square footage.    

Community Facility District 1 - Disaster Fire Equipment (CFD1)

There is no rate increase for FY 2013.

This tax is used to finance the purchase of equipment, supplies, and storage facilities for enhanced response to natural disasters such as urban wildfires and earthquakes. This tax repays a 20-year bond and appeared for the first time on the 2001-2002 tax bill. The final installment will be in 2022.

NOTE: The original notice for this tax was recorded with Alameda County on December 6, 2000 on all existing Berkeley parcels as “NOTICE OF SPECIAL TAX LIEN” with document #2000357307. This is a recorded notice and not a lien that clouds a title; it’s simply a notice to potential buyers that a Mello Roos tax is in effect.

The tax is based on building square footage and property use codes. Your building square footage is multiplied by these rates to determine your tax. The City extends a tax exemption to nonprofits for this tax.

Clean Storm Water

There is no rate increase for FY 2013.

This assessment is used to fund the maintenance and improvement of the storm water drainage system. Nonprofits are NOT exempted from paying this assessment.

The assessment is based on a formula that includes the lot (parcel) square footage (not building square footage, as with the other taxes and assessment), a runoff factor based on the type of building on the lot, and a standard runoff rate (based on an 'average' lot size).

(SQ FT) X (Runoff Factor) / (Standard Runoff Unit) X (Rate per Runoff Unit)

• Standard Runoff Unit = 2,196 SF
• Rate per Runoff Unit = $50.00
• Runoff Factors are:

For example, a duplex on a 3,542 square foot lot would be assessed as follows:
(3,542 SF) X (0.4) / (2,196 SF) X ($50.00) = $32.26

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Business Improvement Districts (BIDs)

Certain commercial districts in the City of Berkeley have Special Assessments on the property tax bills to fund improvements and beautification projects in those areas. Currently, there are 4 Business Improvement Districts (BIDs), which may appear on a tax bill:

• Elmwood BID
• Telegraph BID (3% increase in FY 2013)
• North Shattuck BID
• Downtown BID 

The amounts of these assessments are based on the particular BID and formulas that take into account the size and configuration of the commercial structure.

Liens

Some property tax bills will have liens included with the Special Taxes and Assessments. Liens are placed on tax bills when property owners fail to pay for billable services provided by the City of Berkeley, or when a citation is issued against a property and remains unpaid. Typical  liens include those for:

• Residential Housing Inspection fees
• Business License Tax on rental property
• Environmental Health (weed abatement) fees
• Sidewalk Repairs
• Refuse Services
• Residential Housing Safety Program (annual) fees
• Fire Inspection (annual) fees 
• Toxics/Haz Mat fees
• Administrative Citations

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Underground Lighting/Utility Assessment District

Currently, there is 1 underground assessment district. The assessment included on the property tax bill pays for converting street lighting service from overhead wires to underground wiring of streetlights. The underground districts is:

• Thousand Oaks Heights Underground Assessment is an Applicant FinancedUtility Underground District

Thousand Oaks is a 30-year assessment, and first appeared on the property taxes in FY 2006.  The final assessment will appear on the FY 2033-34 property tax bill.

 

Property Tax-Rate Breakdown (Ad Valorem - according to value)

Your County tax bill also includes other property-based payments, which are found on the left side of your statement. In addition to the Countywide tax of 1%, your property tax statement includes additional items reflecting voter-approved debt service for payment of bonds issued by jurisdictions within your tax rate area to provide designated programs and services. These Ad Valorem taxes are based on the Assessed Value of property, less any exemptions.

Taxing Agency	Tax Rate
Countywide Tax	1.0000%
Voter Approved Debt Service:
City of Berkeley	0.0470%

Alameda County Property Assessment & Tax Information

• Property Assessment Information
• Property Tax Information

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Frequently Asked Questions about Property Taxes 

Who sends out the Property Tax bills?

The property tax bills are sent by the Alameda County Treasurer-Tax Collector’s Office. This office can be contacted at:

• 1221 Oak Street, Room 131, Oakland, California 94612
• Phone: (510) 272-6800
• Fax: (510) 272-3856
• Website: Alameda County Treasurer-Tax Collector

What if I haven’t received a tax bill yet?

If you have not received your property tax bill by November 1st, please contact the Treasurer-Tax Collector’s Office, listed above.

When are property tax payments due?

Taxes are payable in 2 equal installments. The 1^_st installment is due November 1^st, and is delinquent if not paid by December 10^th.  The 2^_nd installment is due February 1^st, and is delinquent if not paid by April 10^th.   If you choose to pay the entire tax bill in a single payment, then it is due no later than December 10^th.

Where can I see the taxes & assessments for a specific property?

You can go directly to the Alameda County Auditor's Office Property Tax Information website.

Enter the Parcel Number or property address in fields provided. The first page will show the total assessed taxes on the property: select “SPECIAL CHARGES” to see City of Berkeley and other agency Special Taxes and Assessments.

My organization is supposed to have tax exemption for its nonprofit status. Why doesn’t this show on the bill?

Tax exemption status doesn’t automatically roll over every year. An application to renew exempt status has to be filed with the Alameda County Assessor's Office by February 15 each year. The exemption status of a property can be checked on the Alameda County Assessor's Office Property Assessment Information website.

Enter the Parcel Number or property address in fields provided to retrieve the Property Assessment Information. Divide the “Exemptions” amount by the “Gross Total” amount and this will give you the percentage of exemption:

In this example, the Exemptions amount of $289,186.00 is divided by the Gross Total of $361,482.00:

$289,186.00/$361,482.00 = 0.80, or 80% Exempt

NOTE:  The City of Berkeley does not determine non-profit exemption status and/or percentage, and relies on the information provided by the County Assessor's Office.

I have 2 properties, and the property assessed at $500,000 has lower City of Berkeley taxes than the property assessed at just $150,000. Why is this?

City of Berkeley special assessments, taxes, and fees are based on building or lot (parcel) square footage, not the assessed value.

I am a low-income property owner. Do I qualify for any discounts or refunds?

Yes, there are low-income refunds available on the following taxes and fees:

• Library
• Parks Landscape
• Clean Storm Water
• Mello Roos (Fire Protection)
• Fire Protection and Emergency Response and Preparedness Tax
• BUSD Facility Maintenance Tax
• BUSD Measure A of 2006 (exemption for Low-Income Seniors only)
• Sewer (paid on your EBMUD water bill)
• Utility Users Tax (paid on your Cable Services bill)

For refund instructions and forms, please see the Very Low Income Refund Program.

For other questions or inquiries, call Customer Service at (510) 981-7200, or visit the Finance Customer Service Center during usual business hours.

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