Tax Ordinances

The 9 City of Berkeley Assessments based on a calculation of a non-public, non-appraised record of building area are supposed to be calculated according to the following published imposition of tax clauses.  Tax increases through the years may not be published in the Berkeley Municipal Code but may be found at https://www.cityofberkeley.info/ContentDisplay.aspx?id=6280#Property_Tax_Assessments_&_Fees

CITY ST LIGHTING – coming soon, need info from City…

CITY LANDSCP/PARK – The tax rate for the fiscal year shall be $0.1466 per square foot of taxable improvements (BMC 7.10.020)

CITY LIBRARY SVC – For all dwelling units, the tax shall be imposed at the rate of $0.0761 per square foot.  (BMC 7.56.030A)

PARAMEDIC SUPPLEMENT – The City council is hereby authorized to impose a special tax of up to $0.0329 per square foot of improvements in the City of Berkeley       (BMC 7.90.020)

FIRE/EMERG SVC TAX – For all dwelling units, the tax shall be imposed at the rate of $0.04083 per square foot. (BMC 7.81.020)

SCHOOL MAINTENANCE – The tax levied shall be at the rate of 6.31 cents/square foot on all Improvements on Residential Parcels (Measure H) according to the dwelling unit description in the above Library tax 7.56.030

SCHOOL ED PROGS/BSEP – This special tax shall authorize the District to levy a special tax of thirty-seven cents ($0.37) per square foot on all Improvements beginning July 1, 2017, and continuing for a period of eight (8) years. (BSEP Measure) according to the dwelling unit description in the above library tax 7.56.03

PHYS DISABLED – There is imposed a special tax of up to 8/10ths of 1 cent per square foot of improvements… (BMC 7.88.030)

CFD1 DISASTER FIRE (MELLO ROOS) – All special taxes shall be based on parcels included in the County Assessor’s Secured Property Tax Roll as of March 1 of each year.  Using said Roll, the City shall annually determine the parcels subject to the special tax and the amount of the tax……The rate so calculated, or the maximum rate specified above, whichever is smaller, shall be multiplied by the square footage of the building area… (Document #2000357307 Alameda County Recorder)