Special Tax to Preserve Alhambra Highlands
On June 7, 2022, by 68.77% voters approved Measure F, authorizing the City to levy a dedicated special tax to prevent development and acquire, create, and maintain 297 acres of permanent public parkland and wildlife habitat known as the Alhambra Highlands, at a maximum rate of $79 annually for single-family parcels and at specified maximum rates for other parcel types, for 30 years, providing approximately $1.2 million annually.
The proceeds of the special tax were used to acquire (for $19.25 million), the Alhambra Highlands property as permanent public parkland and wildlife habitat, consisting of 297 acres located approximately one mile south of Highway 4.
The special tax is levied annually as a maximum flat amount per parcel that varies by number of units for residential parcels and by lot size for non-residential parcels. The maximum rate is $79 for each single-family residential parcel. The maximum rate for multifamily parcels varies from $160 to $5,500, depending on the number of units per parcel. The maximum rate for non-residential parcels varies from $150 to $600 per parcel, depending on the square footage of the parcel. These maximum rates will not be increased during the term of the special tax, and the actual amount levied could be less than the maximum rates authorized by the ballot measure if a lesser amount is sufficient to pay debt service. Exemptions from the special tax are available to households made up of low-income persons who own and occupy a parcel as their principal residence, and who apply to the City for such exemption pursuant to guidelines established by the City based on PG&E’s CARE program criteria.
The special tax is collected by Contra Costa County with regular property taxes, and be subject to the same penalties and interest that apply to regular property taxes if not paid when due.
The special tax remains in effect for 30 years, from July 1, 2022 to July 1, 2051.
As required by California law, the proceeds of the special tax will be deposited into a special account established by the City and will be applied only to the specific purposes described above. The City has covenanted to have on file with the City Council no later than January 1 of each year a report stating the amount of the special tax proceeds collected and expended and the status of the project authorized to be funded.
