The people of the City of El Cerrito do ordain as follows:

SECTION 1  Title. This measure shall be known and may be cited as the El Cerrito Library Initiative (the “Initiative”).

SECTION 2  Recitals. The people of the City of El Cerrito find and declare as true and correct the following:

1. El Cerrito’s sole library opened in 1949, over 75 years ago, when El Cerrito’s population was less than 18,000. El Cerrito’s population now exceeds 26,000 and is growing. The existing library is far too small and outdated to serve Community needs.
2. Library use is on the rise while the 75-year-old facility is in poor condition with cramped, dilapidated space, and poor lighting. It lacks adequate seating, book collections, computer stations, quiet reading areas, and group study or meeting rooms. The building does not meet current safety and accessibility standards. Options for expansion are limited and expensive.
3. El Cerrito students of all ages and income levels rely on libraries for well equipped, quiet, and safe spaces to read, study, complete homework, and receive tutoring. Families with young children rely on literacy and reading programs. Older adults use the library for access to computers, technology, meeting rooms, and quiet reading spaces. All patrons of all ages need access in the library for age-appropriate programs. The current library does not provide the needed adequate and appropriate spaces.
4. The City of El Cerrito commissioned a study, completed in 2006 and updated in 2014, documenting El Cerrito’s need for a larger library. Those studies show that El Cerrito deserves a modern library with 20,000 square feet of space for a wide variety of library uses.
5. A new library should be constructed to comply with current building and environmental codes and to support modern technologies essential to today’s libraries. A new library could provide space, furnishings, and equipment for library and community services and amenities such as after-school homework assistance, tutoring and summer reading programs for school-age children; a dedicated children’s area for story time and other programs; art and literacy programs for all ages; programs and space for older adults and seniors; expanded book collections and other media; improved access for older adults and residents with disabilities; and public meeting and community gathering spaces. It could also provide shelter in case of fires, unclean air, excessive heat or cold, earthquakes, floods, or other emergencies.
6. This Initiative authorizes and funds, via a non-ad valorem Special Tax on real property within the City, the planning, construction, and furnishing of a modern library to serve the needs of current and future residents at a new location or at the existing site in El Cerrito. Funds from the Initiative may also be used for the City’s library operating costs of the library for the first ten years after construction.
7. Approving this initiative would authorize and fund the planning and construction of a modern library at a new location in El Cerrito or at the existing site and could fund the City’s library operating costs for up to ten years.
8. This Initiative includes strict fiscal accountability protections to ensure all funds are used as promised, including: new revenues must stay in El Cerrito to fund the planning, construction, and furnishing of a new library and to fund the City’s library operating costs for the first ten years; no funds can be taken away by the State or diverted for other purposes; no funds can be used for City administration salaries or benefits; and public disclosure of all spending and an annual fiscal review will be done by a new or existing citizen oversight board.
9. To ensure the cost of this measure is not a burden to residents on limited fixed incomes, homeowners aged 65 and over are eligible for an optional exemption.
10. This Initiative requires the City of El Cerrito to analyze library development options and the City Council to select, at its discretion, an option that best serves the people of El Cerrito.
11. Adoption of this Initiative will protect and serve the public health, safety, welfare, and quality of life for the people of El Cerrito.

SECTION 3  Purpose. The voters of the City of El Cerrito declare that our purpose and intent in enacting this Initiative is to authorize and adopt a special non-ad valorem special tax at a maximum rate of up to seventeen cents ($0.17) per square foot of improved building area per year and one hundred dollars ($100.00) per vacant parcel per year, as provided in section 4.58.040, on real property within the City of El Cerrito, the proceeds of which shall be specifically restricted and shall be used solely as set forth in this Initiative, to fund the planning, construction, and furnishing of a modern library in El Cerrito and to fund the City’s library operating costs of the new library for up to ten years.

SECTION 4  Amendment of El Cerrito Municipal Code. Chapter 4.58 is hereby added to the El Cerrito Municipal Code to read as follows:

4.58    Library Special Tax

4.58.010 - Title

This Chapter shall be known as the “Library Special Tax.”

4.58.020 – Definitions

1. "Building" means any structure having a roof supported by columns or by walls and designed for the shelter or housing of any person, chattel or property of any kind. The word "building" includes the word "structure."
2. “City” means the City of El Cerrito.
3. "Improvements" means all buildings or structures erected or affixed to the land.
4. “Owner” means the owner or owners of real property located within the City.
5. “Parcel” means any real property designated by an assessor’s parcel map and parcel number and shown on the equalized property tax roll of the County of Contra Costa as of January 1 of each fiscal year.
6. “Special Tax” means the Special Tax imposed by this Chapter.
7. "Square footage" means the total gross horizontal areas of all floors, including usable basement and cellars, below the roof and within the outer surface of the main walls of buildings (or the center lines of party walls separating such buildings or portions thereof) or within lines drawn parallel to and two feet within the roof line of any building or portion thereof without walls, including pedestrian access walkways or corridors, and excluding the following:
8. Areas used for off-street parking spaces, garages, or loading berths and driveways and maneuvering aisles relating thereto.
9. Areas which are outdoor or semi-outdoor areas included as part of the building to provide a pleasant and healthful environment for the occupants thereof and the neighborhood in which the building is located. This exempted area is limited to stoops, balconies and to natural ground areas, terraces, pools, and patios which are landscaped and developed for active or passive recreational use, and which are accessible for use by occupants of the building.
10. Arcades, porticoes, and similar open areas which are located at or near street level, which are accessible to the general public, and which are not designed or used as sales, display, storage, service, or production areas.
11. "Structure" means anything constructed or erected, the use of which requires location on the ground or attachment to something having location on the ground.
12. “Tax Administrator” means the Finance Director or other City official designated by the City Manager to administer the tax.
13. “Vacant Parcel” means a parcel with no structure or with a structure or structures with less than a total of 200 square feet.

4.58.030 – Special Tax Imposed; Exemptions, Including for Low-Income and Seniors and Individuals with Disabilities

1. An annual Special Tax in the amounts set forth in Section 4.58.040 is hereby imposed on every taxable parcel of real property within the City.
2. The Special Tax constitutes a debt owed by the owner of each parcel of real property to the City.
3. The Special Tax imposed by this Chapter shall be subject to the exemptions set forth in this section.
4. The Special Tax shall not be imposed on real property that is exempt from the Special Tax under the constitutions or statutes of either the State of California or the United States.
5. The Special Tax shall not be imposed on real property under private ownership that is designated as open space in the El Cerrito General Plan, unless that property is used primarily for residential use.
6. Single-family residential parcels and units under separate ownership on multi-family residential parcels shall be exempt from the Special Tax if one of the owners qualifies for participation in either or both the Gonzales-Deukmejian-Petris Senior Citizen Property Tax Assistance Law (also known as the Senior Citizens Homeowners and Renters Property Tax Assistance Law and the Homeowners and Renters Property Tax Assistance Law) or the Senior Citizen Property Tax Postponement Law.
   1. Qualifying applicants must occupy the property and be at least partially legally responsible for payment of the ad valorem tax for the property.
   2. Applications may require proof that the State Controller’s Office or Franchise Tax Board has approved the applicant’s participation in either of the programs named in this section. Applications for this exemption must be submitted to the Tax Administrator in the manner and at the time established by the Tax Administrator. Applications shall be on forms provided by the Tax Administrator and shall provide such information as the Tax Administrator may require. If the Tax Administrator determines the need to audit an application, the Tax Administrator may require additional information, including, but not limited to, federal income tax returns and W-2 forms of owner-occupants eligible for this exemption.

4.58.040 – Special Tax Rate

1. The City Council is hereby authorized to impose a Special Tax at a maximum rate of up to $0.17 per square foot of improvements in the City and a maximum rate of up to one hundred dollars ($100.00) per Vacant Parcel in the City per year.
2. Each year, the City Council may increase the maximum rates for improvements and rate for Vacant Parcels stated in Section 4.58.040.A by up to the greater of either the cost of living in the immediate San Francisco Bay Area or the per capita personal income growth in the state, as verified by official United States Bureau of Labor statistics. If either index is discontinued, the City shall use any successor index specified by the applicable agency, or if there is none, the most similar existing index then in existence.
3. The City Council may not set the tax rate at a level higher than 115% of the rate needed (1) to extinguish any indebtedness and (2) to pay for the City’s library operating costs during the first ten full years following the completion of library construction.
4. The City Council may, by resolution, increase or decrease the rate of the Special Tax, as long as it does not set a rate that exceeds the maximum rate stated above. If for any fiscal year the City Council sets a lower tax rate, it may increase the tax rate in any subsequent year up to the maximum rate. No further voter approval shall be required for any adjustment of a tax rate under the authority granted by this section.
5. For parcels divided by Tax Rate Area lines, the amount of the Special Tax for the portion of the parcel within Contra Costa County shall be calculated at the same rates as set forth above. For properties wholly within Contra Costa County and divided by Tax Rate Area lines into multiple parcels, the property shall be taxed as a single parcel at the rates set forth above.

4.58.050 – Collection of Special Tax

1. The Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall have the same lien priority and be subject to the same penalties and interest and the same procedures for sale in cases of delinquency as provided for ad valorem property taxes collected by the County of Contra Costa. The City Council may provide for other alternative methods of collection of the Special Tax by resolution.
2. The amount of the Special Tax, any penalty, and any interest imposed under the provisions of this Chapter shall be deemed a debt to the City. Any person owing money under the provisions of this Chapter shall be personally liable in an action brought in the name of the City, at its option, for the recovery for such amount.

4.58.060 – Use of Tax Revenue

1. Revenue from the Special Tax, including penalties and interest thereon, shall be used for the planning, permitting, environmental review, construction, and furnishing of a new modern library, including a new building, and for the City’s library operating costs for the first ten years. The City Council shall implement a process that will actively engage residents regarding (1) the design of a new library, (2) improvements to the library, (c) library services, and (d) any other matters regarding the expenditure of the Special Tax revenues received by the City under this Chapter in order to enable the Council to select a library that best serves the residents of El Cerrito.
2. Authorized expenditures may include costs of bond issuance; architectural, design, engineering, legal, and similar planning and permitting costs; litigation costs; construction management; library bond consultants; staff development and training expenses associated with learning construction techniques and approaches and new equipment and systems; the furnishing and equipping of the library, including equipment to maintain facilities in a safe and clean condition; and a customary contingency for unforeseen design and construction costs. Payment of the costs of preparation of facilities planning and library implementation studies, feasibility and assessment reviews, master planning, environmental studies, permit and inspection fees, studies and assessments, including ADA and seismic, and temporary housing and relocation costs for dislocated assets, programs or activities caused or necessitated by library construction are permissible expenditures. The City’s library operating costs for the first ten years after the completion of the construction of the library are authorized expenditures, including increased operating hours resulting in additional County librarian staff costs, utilities, and maintenance. After the first ten years after the completion of the construction of the library, authorized expenditures may not include the City’s library operating costs.
3. The City Council is authorized to incur indebtedness in the form of bonds, notes, contractual obligations, or other evidence of indebtedness authorized by law to finance or refinance the costs of library construction; to pay any and all costs of issuing or incurring such indebtedness; and to fund reserve funds, capitalized interest, costs of credit enhancement, costs of interest rate hedging arrangements, or any other financing costs associated with such indebtedness. Such indebtedness shall be solely payable from, and may be secured by a pledge and lien on, the proceeds of the Special Tax. The annual indebtedness, including principal and interest, shall not exceed the estimated annual proceeds of the Special Tax.
4. At the City Council’s discretion, revenue from the Special Tax, including penalties and interest thereon, may be used to reimburse the City for the costs of holding an election to seek voter approval of this Chapter and to pay for the costs of administering the Special Tax and for the costs of defending the Special Tax and this Chapter, including attorneys’ fees and operating costs, should its validity be challenged.

4.58.070 – Accountability

In accordance with the requirements of Government Code Sections 50075.1 and 50075.3, the following accountability measures shall apply to the Special Tax:

1. A separate, special account, referred to as the Library Special Tax Fund, shall be created, into which the proceeds of the Special Tax, including penalties and interest earned on such proceeds, must be deposited.
2. The specific purposes of the Special Tax are for the funding of a new library as set forth in Section 4.58.060. The proceeds of the Special Tax shall be applied only to those specific purposes.
3. The Tax Administrator shall annually prepare and submit to the City Council and to a new or existing citizen oversight board a report regarding the Special Tax funds collected and expended, as well as any other information required by Government Code sections 50075.1 and 50075.3.

4.58.080 – Oversight and Annual Audit

Each year, as part of the audit of the City’s financial statements, the City's independent auditors shall complete a report reviewing the collection, management, and expenditure of revenue from the Special Tax. The report shall be reviewed by a new or existing citizen oversight board designated by the City Council as part of its review of the annual audit.

4.58.090 – Interpretation, Administration, and Appeals of Special Tax

1. Any taxpayer who feels the amount of the Special Tax assigned to a parcel is in error may file a notice with the Tax Administrator appealing the levy of the Special Tax. The Administrator then will promptly review the appeal and, if necessary, meet with the applicant. If the Administrator verifies that the Special Tax levied on the applicant's parcel should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a credit or refund will be granted. The appeal must be filed not later than one year after having paid the Special Tax that is disputed.
2. The City Council may by resolution interpret this Chapter for purposes of clarifying any vagueness or ambiguity as it relates to the Special Tax rate, the classification of properties, or any definition applicable to the Special Tax.
3. Without City Council approval, the Tax Administrator may make minor, non-substantive administrative and technical interpretations of the provisions of this Chapter for purposes of administrative efficiency or convenience or to comply with applicable federal, state, or local law, so long as any interpretation does not materially affect the rate paid by any person or the manner of collection of the Special Tax. The Tax Administrator may also make determinations regarding whether property is subject to the Special Tax and the applicable tax rate based on the use of the property.

4.58.100 – Amendments

This Chapter may only be amended by a vote of the people of El Cerrito if the amendment would result in the Special Tax being imposed, extended, or increased in a manner that would require a vote of the people under Article XIII C, section 2, of the California Constitution or if the amendment would substantially alter the purpose of the Special Tax. The City Council may enact any other amendments, including but not limited to amendments necessary to implement or administer the Special Tax.

4.58.110 – Term of Special Tax

The collection of the Parcel Tax shall commence on July 1st after the Effective Date and continue for thirty (30) years after the initial issuance of bonds for the planning and construction of a new library.

SECTION 5. Municipal Affair. The voters of the City hereby declare that providing funding for the planning, construction, equipping, and furnishing of a library through a parcel tax for the purposes set forth in this Initiative constitutes a municipal affair. The voters of the City hereby further declare their desire for this Initiative to coexist with any similar tax measures adopted at the city, county, or state levels.

SECTION 6. Effective Date and Implementation.

1. This Initiative shall be effective upon the earliest date legally possible after the elections official certifies the vote on the Initiative by the voters of the City of El Cerrito, pursuant to the Elections Code (the “Effective Date”).
2. Upon the Effective Date of this Initiative, the City is directed to promptly take all appropriate actions needed to implement this Initiative, including and not limited to taking any administrative steps necessary to administer and collect the Special Tax authorized herein and to update any City codes or any other documents maintained by the City so they conform to the legislative policies set forth in this Initiative.
3. The City may reorganize, renumber, and/or reformat the Municipal Code provisions included in Section 4 of this Initiative, provided that the full text is inserted in the Code without alteration, unless amended by an ordinance passed by the City Council under section 4.58.100.

SECTION 7. Adjustment of Appropriations Limit. Pursuant to Article XIII B of the Constitution of the State of California and applicable laws, the appropriations limit for the City is hereby increased by an amount equal to the revenue derived from the Special Tax for the maximum period of time as allowed by law.

SECTION 8. Compliance with the California Environmental Quality Act. Approval of this ordinance is not a Project under the California Environmental Quality Act (“CEQA”) (Public Resources Code §§ 21000 et seq.) because it is a citizen initiative (14 Cal. Code Reg. § 15378(b)(3)) and because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment (14 Cal. Code Reg. § 15378(b)(4)).

SECTION 9. Interpretation

1. This Initiative must be broadly construed to achieve the purpose stated above. It is the intent of the voters that the provisions of this Initiative be interpreted or implemented by the City and others in a manner that facilitates the purpose set forth in this Initiative.
2. This Initiative and the Special Tax authorized herein are adopted pursuant to the provisions and authority contained in the California Constitution, including Article II, § 11 and Article XI, § 5. The voters of the City declare their intent that this citizen Initiative, if approved by a simple majority of voters pursuant to controlling California law, shall be enacted, and the parcel tax be collected, for the entire uninterrupted period described herein. To the extent that the California Constitution or other applicable state law is amended, either at the same election or any time after this Initiative is adopted by El Cerrito's voters, to create additional or different voting requirements necessary to implement or to continue to implement this Initiative, the people of the City of El Cerrito declare their intent that any such amendments should, to the greatest extent allowed by law, be applied prospectively only and not apply to, or in any way affect, this Initiative.

SECTION 10.  Severability.

1. If any section, subsection, sentence, clause, or phrase of this Initiative is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Initiative. The people of El Cerrito declare that this Initiative, and each section, subsection, sentence, clause, phrase, part, or portion thereof, would have been adopted or passed irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, part, or portion is found to be invalid. If any provision of this Initiative is held invalid as applied to any person or circumstance, such invalidity does not affect any application of this Initiative that can be given effect without the invalid application.
2. If any portion of this Initiative is held by a court of competent jurisdiction to be invalid, we the people of the City of El Cerrito indicate our strong desire that: (i) the El Cerrito City Council use its best efforts to sustain and re-enact that portion, and (ii) the City Council implement this Initiative by taking all steps possible to cure any inadequacies or deficiencies identified by the court in a manner consistent with the express and implied intent of this Initiative, including adopting or reenacting any such portion in a manner consistent with this Initiative.

SECTION 11. Conflicting Measures. To ensure that the intent of the voters is not frustrated, this Initiative is presented to the voters as an alternative to, and with the express intent that it will compete with or take precedence over, any and all voter initiatives or City-sponsored measures placed on the same ballot as this Initiative and which, if approved, would adopt a special tax to authorize and/or fund the planning and construction of a library which would frustrate the purpose and intent of this Initiative (each, a “Conflicting Measure”). In the event that this Initiative and one or more Conflicting Measures are adopted by the voters at the same election, then it is the voters' intent that only the measure which receives the greatest number of affirmative votes shall control in its entirety and said other measure or measures shall be rendered void and without any legal effect with respect to such matters. If this Initiative is prevented from going into effect by a Conflicting Measure approved by the voters at the same election, and such Conflicting Measure is later held invalid, this Initiative shall be self-executing and given full force of law. Notwithstanding the foregoing provisions of this Section, in the event that both this Initiative and another measure(s) are adopted by the voters at the same election, but the two measures can be harmonized in a manner that permits this Initiative to be implemented upon its adoption without imposing any inconsistent requirement(s), then it is the voters’ intent that both the other measure and this Initiative shall be given full force and effect regardless of which measure receives the greatest number of affirmative votes.