ausd parcel tax proposals 092110
TRANSCRIPT
-
8/8/2019 AUSD Parcel Tax Proposals 092110
1/26
!"#$%&'(")'*+#,$+,#%-
!"#$%&'()$"*+,-.(-&/-%+01*+0212,3.-%)"(-"4-"(+5)('6
-
8/8/2019 AUSD Parcel Tax Proposals 092110
2/26
./*0'1,23%+'4,+&556'78+95,+'"':%;'!"#$%&'(")'
*,+$"+$"-A()&-+&$")-;?
B C'%=-6+('$%)='6+#3"4)">+#6-
-
8/8/2019 AUSD Parcel Tax Proposals 092110
3/26
-
8/8/2019 AUSD Parcel Tax Proposals 092110
4/26
G5-;+W;.-=)'6+&--()">X
7 T$'%4+R)66+@$(-+($+=6$;-+'"4+=$";$6)4'(-+;=I$$6;+'(+:-=?+1M(I &--()">
M
-
8/8/2019 AUSD Parcel Tax Proposals 092110
5/26
G5#%'H"&,%-'8@'!"#$%&'(")'*+#,$+,#%
7 J$66-=()@-+Z-;.$";)/)6)(H A [$$4+;=I$$6;+'%-+>$$4+#$%+'66+$#+86'&-4'?++S-+I'@-+($+;$6@-+$3%+$R"+#3"4)">+=%););\+(I-+;('(-+R)66+"$(+4$+)(+#$%+3;?+
7 Z-';$"'/6-+J$&.%$&);- A 866$='()$"+$#+=$66-=()@-+%-;.$";)/)6)(H+
;I$364+%-.%-;-"(+';+%-';$"'/6-+'+=$&.%$&);-+';+.$;;)/6-?++,)"=-+(I-%-+'%-+4)##)=36(+(%'4-$##;+R)(I+'"H+;(%3=(3%-*+=$&.6-(-+=$";-";3;+R)66+/-+@-%H+4)##)=36(+($+'=I)-@-?
7 V->'6+J$";(%')"(; A ,('(-+6'R+.%$I)/)(;+;=I$$6+4);(%)=(;+#%$&+%');)">+%-@-"3-+6$='66H+-I+'+.'%=-6+('
-
8/8/2019 AUSD Parcel Tax Proposals 092110
6/26
I#%J,%@+&='.-6%2'K,%-+85@-
Parcel Tax Is An Imperfect Tool
]3-;()$"U++SIH+4$-;+(I-+:);(%)=(+I'@-+($+4$+'+.'%=-6+('
-
8/8/2019 AUSD Parcel Tax Proposals 092110
7/26
I#%J,%@+&='.-6%2'K,%-+85@-
Parcel Tax is an Imperfect Tool (cont.)]3-;()$"U++SIH+4$-;"_(+(I-+:);(%)=(+('
-
8/8/2019 AUSD Parcel Tax Proposals 092110
8/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare?bAF+J6';;+,)a-
++M+:);(%)=(;+I'@-+;&'66-%+=6';;+;)a-;+)"+b++F+I'@-+;&'66-%+=6';;-;+)"+>%'4-;+1AF++F+I'@-+(I-+;'&-+bAF+=6';;+;)a-+W0NA1X+';+89,:++M+I'@-+6'%>-%+bAF+=6';;+;)a-;
c++T';-4+$"+4'('+%-.$%(-4+/H+"-)>I/$%)">+4);(%)=(;?
LMN'G&"--'*8E% *$955&'08-+#8$+-
02 T-%Q-6-H\+K&-%H
0F C)-4&$"(
OP G"-+#5'H"&&%=Q'.&A"@=Q'!&%"-"@+5@Q'.&"
-
8/8/2019 AUSD Parcel Tax Proposals 092110
9/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare? (cont.)K6-&-"('%H+G-'=I-%+C%-.'%'()$"+G)&-
++Y"6H+$"-+$(I-%+4);(%)=(+.%$@)4-;+&$%-+;('##-4+-6-&-"('%H+.%-.'%'()$"+()&-?+
c++T';-4+$"+4'('+%-.$%(-4+/H+"-)>I/$%)">+4);(%)=(;?
*+">>%2'!#%B"#"+85@ (8
-
8/8/2019 AUSD Parcel Tax Proposals 092110
10/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare? (cont.)V-">(I+$#+,=I$$6+h-'%
++Y"6H+$"-+$(I-%+:);(%)=(+I';+-6)&)"'(-4+N+;(34-"(+4'H;?++
c++T';-4+$"+4'('+%-.$%(-4+/H+"-)>I/$%)">+4);(%)=(;?
:,
-
8/8/2019 AUSD Parcel Tax Proposals 092110
11/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare? (cont.)g3%6$3>I+:'H;+#$%+G-'=I-%;
:5'5+9%#'08-+#8$+'9"-'8I+4'('+%->'%4)">+=6';;)#)-4+'"4+&'"'>-&-"(+#3%6$3>I;+R';+"$(+';+R)4-6H+'@')6'/6-*+89,:_;+=6';;)#)-4+'"4+&'"'>-&-"(+-&.6$H--;+W)"=634)">+(I-+,3.-%)"(-"4-"(X+'6;$+$/;-%@-4+P+#3%6$3>I+4'H;+R)(I+'+=$%%-;.$"4)">+%-43=()$"+)"+;'6'%H
c++T';-4+$"+4'('+%-.$%(-4+/H+"-)>I/$%)">+4);(%)=(;?
Z-43=()$"+)"+S$%Q+h-'%+#$%+G-'=I-%;+
WR)(I+=$%%-;.$"4)"> %-43=()$"+)"+;'6'%HX
*$955&'08-+#8$+
V'SP'-+,2%@+ 2"=-'Y'N'@5@M-+,2%@+'2"=-T .&"
-
8/8/2019 AUSD Parcel Tax Proposals 092110
12/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare? (cont.)8@-%'>-+G-'=I-%+,'6'%H+R)(I+T-"-#)(;c
86'&-4'+J$3"(H+8@-%'>-U++Le0*`22
89,:U++LPO*Pe2
'''./*0'8-'PFUZ'A%&5;'+9%'G5,@+='"D%#"3%
c++!"+($('6+=$&.-";'()$"+W;'6'%H+i+&-4)='6+/-"-#)(;X+3;)">+(I-+-+;'6'%H+%-43=()$";+43-+($+#3%6$3>I;
c+++9;)">+4'('+4-%)@-4+#%$&+.3/6)=6H+'@')6'/6-+=$66-=()@-+/'%>')")">+'>%--&-"(;
10
-
8/8/2019 AUSD Parcel Tax Proposals 092110
13/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare? (cont.)84&)");(%'($%;_+,'6'%)-;+R)(I+T-"-#)(;c++
K6-&-"('%H+,=I$$6+C%)"=).'6;86'&-4'+J$3"(H+8@-%'>-U++ L11O*PFP89,:U++L12N*NF1
'''./*0'8-'UWF[Z'A%&5;'+9%'G5,@+='"D%#"3%
D)446-+,=I$$6+C%)"=).'6;86'&-4'+J$3"(H+8@-%'>-U++L100*OMM
89,:U++L111*11P
'''./*0'8-'\FPZ'A%&5;'+9%'G5,@+='"D%#"3%
c++T';-4+$"+($('6+=$&.-";'()$"+W;'6'%H+i+/-"-#)(;X+3;)">+(I-+I)>I-;(+;(-.+'"4+=$63&"+R)(I$3(+6$">-@)(H+)"=%-';-;\+"$(+)"=634)">+%-43=()$";+)"+;'6'%H+43-+($+#3%6$3>I;c++9;)">+4'('+4-%)@-4+#%$&+.3/6)=6H+'@')6'/6-+=$66-=()@-+/'%>')")">+'>%--&-"(;+$%+.$;(-4+;'6'%H+;=I-436-;
1F
-
8/8/2019 AUSD Parcel Tax Proposals 092110
14/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare? (cont.)84&)");(%'($%;_+,'6'%)-;c
E)>I+,=I$$6+C%)"=).'6;86'&-4'+J$3"(H+8@-%'>-U++L1FF*OP`89,:U++L11e*`10
'''./*0'8-'UWF]Z'A%&5;'+9%'G5,@+='"D%#"3%
:);(%)=(+Y##)=-+84&)");(%'($%;9;)">+4'('+#%$&+#)@-+;)&)6'%+;)a-4+4);(%)=(;+#$%+(I-+.$;)()$";+$#+:)%-=($%;+$#+g);='6*+
g$$4+,-%@)=-*+D')"(-"'"=-*+,(34-"(+,3..$%(+'"4+,.-=)'6+K43='()$"?
'./*0'8-'\FNZ'A%&5;'+9%'G5,@+='.D%#"3%F'
c++T';-4+$"+($('6+=$&.-";'()$"+W;'6'%H+i+/-"-#)(;X+3;)">+(I-+I)>I-;(+;(-.+'"4+=$63&"+R)(I$3(+6$">-@)(H+)"=%-';-;\+"$(+)"=634)">+%-43=()$";+)"+;'6'%H+43-+($+#3%6$3>I;c++9;)">+4'('+4-%)@-4+#%$&+.3/6)=6H+'@')6'/6-+=$66-=()@-+/'%>')")">+'>%--&-"(;+$%+.$;(-4+;'6'%H+;=I-436-;
1M
-
8/8/2019 AUSD Parcel Tax Proposals 092110
15/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare? (cont.)Z'()$+$#+84&)");(%'($%;+($+,(34-"(;
++89,:+I';+$"-+$#+(I-+I)>I-;(+%'()$;+$#+'4&)");(%'($%;+($+;(34-"(;
++89,:+);+;.-"4)">+&$"-H+)"+(I-+=6';;%$$&*+"$(+'(+:);(%)=(+Y##)=-
c++866+4'('+4-%)@-4+#%$&+022PA022e+K4A:'('+'(+RRR?-4A4'('?Q10?='?3;
*$955&'08-+#8$+ ^"+85'5>'(%"$9%#-'+5'*+,2%@+- ^"+85'5>'.2
-
8/8/2019 AUSD Parcel Tax Proposals 092110
16/26
I#%J,%@+&='.-6%2'K,%-+85@-
How Does Alameda Compare? (cont.):);(%)=(AS)4-+8='4-&)=+C-%#$%&'"=-+!"4-I-;(+%'(-+$"+I$&-$R"-%;7 %->%-;;)@-+R)(I)"+%-;)4-"()'6+.'%=-6;+W6'%>-+I$&-;+'"4+&36()A#'&)6H+3")(;+.'H+;'&-+';+;&'66+I$&-;X7 %->%-;;)@-+R)(I)"+/3;)"-;;+'"4+=$&&-%=)'6+.'%=-6;+WRI-%-+.'%=-6+;)a-;+I'@-+-@-"+>%-'(+@'%)'/)6)(H+(I'"+R)(I)"+%-;)4-"()'6\+6'%>-;(+"$"%-;)4-"()'6+.'%=-6;+.'H+;'&-+';+;&'66-;(X
1P
-
8/8/2019 AUSD Parcel Tax Proposals 092110
19/26
*+#,$+,#%-':5+'G,##%@+&='1%8@3'G5@-82%#%2'
S$5@+FT
Differentiated Tax Based on Use CodeC'%=-6;+'%-+(''6+'"4+3")#$%&+/H+n34>-+T3%%+)"+89,:_;+@)=($%H+)"+(I-+6)()>'()$"+=I'66-">)">+D-';3%-+E?++
:);'4@'"('>-;U7 ,$&-+=$&&3")(H+&-&/-%;+.-%=-)@-+)(+';+)"-k3)('/6-+'"4+$/o-=(+($+I'@)">+4)##-%-"(+>%$3.;+.'H+4)##-%-"(+-##-=()@-+%'(-;
1e
-
8/8/2019 AUSD Parcel Tax Proposals 092110
20/26
*+#,$+,#%-'G,##%@+&='1%8@3'G5@-82%#%2
Lot Square Footage8+('-+%'(-+l'=%$;;+(I-+/$'%4*m+/3(+(I);+&-(I$4+);+3;-4+';+'+=$&.$"-"(+$#+'+
4)##-%-"()'(-4+('%-;;)@-+(I'"+'+#6'(+(''(-+;$&-+.-%=-)@-4+)"-k3)('/6-+'66$='()$";
02
-
8/8/2019 AUSD Parcel Tax Proposals 092110
21/26
*+#,$+,#%-'G,##%@+&='1%8@3'G5@-82%#%2
Lot Square Footage (cont.):);'4@'"('>-;U
7 g$%+%-;)4-"()'6*+;$&-+$#+86'&-4'_;+&$%-+-?*+S-;(+K"4+>-"-%'66H+@?+T'H.$%(\+.'%=-6;+'6$">+T%$'4R'H+@?+T'H+g'%&X
7 !"=634-;+6'%>-+('I-%+(I'"+$(I-%+;(%3=(3%-;
7 C'%=-6+'%-'+$#+=$"4$&)")3&;+&'H+/-+4)##)=36(+($+'4&)");(-%
01
-
8/8/2019 AUSD Parcel Tax Proposals 092110
22/26
*+#,$+,#%-'G,##%@+&='1%8@3'G5@-82%#%2
Building Square Footage8+('-;U7 V-';(+%->%-;;)@-+$@-%'66*+;)"=-+/3)64)">+;)a-+>-"-%'66H+=$%%-;.$"4;+W&$%-+=6$;-6H+(I'"+.'%=-6+;)a-X+R)(I+'##$%4'/)6)(H+#$%+%-;)4-"()'6+'"4+R)(I+/3;)"-;;+;)a-+'"4+%-@-"3-;+#$%+"$"%-;)4-"()'67 844%-;;-;+=$"=-%";+%->'%4)">+&$;(+'"$&'6$3;+l$3(6)-%;m+W-?>?*+&'%)"';*+3"4-%R'(-%+.'%=-6;*+.'%Q)">+6$(;*+-(=?X
7 J'"+/-+4$"-+R)(I$3(+='.;+;$+'66+.'H+)4-"()='6+-##-=()@-+%'(-+$%+R)(I+='.;+($+&)()>'(-+;$&-+.-%=-)@-4+)"-k3)('/6-+'66$='()$";7 Y@-%'66+'66$='()$"+$#+('
-
8/8/2019 AUSD Parcel Tax Proposals 092110
23/26
*+#,$+,#%-'G,##%@+&='1%8@3'G5@-82%#%2
Building Square Footage (cont.)8+('-;U
7 9"#'&)6)'%+)"+86'&-4'7 ,$&-+.'%=-6;+R)66+;--+(I-)%+('$+3.+%-6'()@-+($+RI'(+D-';3%-+K+.%$.$;-4
0F
-
8/8/2019 AUSD Parcel Tax Proposals 092110
24/26
!#5`%$+%2'^%D%@,%'"@2'!5--8A&%'^"+%-
For $14M, by per parcel square foot
S)(I+8+J'.+$#+Le*N22U ?1MF+=-"(;+.-%+6$(+;k?+#$$(
866$='()$"+$#+G'
-
8/8/2019 AUSD Parcel Tax Proposals 092110
25/26
!#5`%$+%2'^%D%@,%'"@2'!5--8A&%'^"+%-
For $14M, by per building square foot
S)(I+8+J'.+$#+Le*N22U+++++++?F`2+=-"(;+.-%+/64>?+;k?+#$$(
866$='()$"+$#+G'
-
8/8/2019 AUSD Parcel Tax Proposals 092110
26/26