Berkeley taxpayers are discovering that the special assessments on their property tax bill are not calculated in the manner presented in the Voter Ballots (see example for 2008 Measure GG). These ballot notices advertise a tax on the square footage of a “home” or “dwelling unit” to support City programs and the School District. In reality, the actual size of the dwelling (the part designed for habitability) is seldom used! Instead, a unique and dubious metric called T-BSFT is used. Here is a graphic of this inequity for the whole city. Green means the structure is assessed more than the recorded size of the dwelling unit. Red indicates the structure is assessed less than the recorded value for dwelling.

The Organization Berkeley for Assessment Tax Equity was established by some concerned taxpayers to raise public awareness about this dubious methodology used by the City of Berkeley Finance Department to calculate special assessment taxes.  The City calculates nine taxes that are charged to property owners by multiplying the corresponding tax rate by the building area, or BSFT (building square feet).  They do not use the building area on public record in the Alameda County Assessor’s Office, instead they use a value standard in their own non-public and non-appraiser verified database.  This systemic problem results in tax assessments that lack equity.  For example, dwelling units that are approximately 1500 square feet by the public record, may have a 1000 square foot reduced height crawlspace and this might be taxed also at the same rate as the livable space.  In other cases, buildings that have undergone construction additions do not pay for this extra building area because the City often does not add this new square footage to the tax record. 

You can easily calculate the Building Area the city uses for your parcel by dividing your SCHOOLS ED PROGS/BSEP (schools) tax assessment by 0.398, or you can use this calculating portal. If, after figuring out the value for Building Area that the City is using for your parcel, you find a discrepancy between that and the County’s value, you should request a correction from the City of Berkeley Finance Department’s John Zotomayor at 1947 Center St. Berkeley, CA  94704.  His phone is 510-981-7243. Include diagrams and explanations why you think the city’s record is incorrect. If you are considering selling your home, you may have a duty to disclose the status of the special taxes on your parcel and Ca Govt Code Section 53340.2 entitles you to receive a Notice of Special Tax to give to your buyer, or to keep as your own record, from the levying agency. The City’s Finance Department is the levying agency.