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Alameda County, CA February 5, 2008 Election
Measure B
Children's Hospital Special Tax Initiative
Alameda County

Parcel Tax - 2/3 Approval Required

Fail: 122676 / 31.06% Yes votes ...... 272288 / 68.94% No votes

See Also: Index of all Measures

Results as of Feb 28 4:30pm, 100.0% of Precincts Reporting (1204/1204)
Information shown below: Impartial Analysis | Arguments | Full Text

Shall Alameda County impose and collect a special tax on real property parcels in the County commencing on July 1, 2008 and continuing for thirty years at rates set forth in the measure for the purpose of funding grants to Children's Hospital and Research Center Oakland for the construction, expansion, remodeling , renovation, furnishing and equipping projects for Children's Hospital?

Impartial Analysis from Alameda County Counsel
This Measure seeks voter approval to authorize a special tax on each parcel of taxable land, beginning July 1, 2008 and continuing for thirty years, in order to fund grants to Children's Hospital and Research Center Oakland ("Children's Hospital") for construction projects. This Measure is similar, but alternative, to Measure A on this same ballot.

A county may levy special taxes upon approval by two-thirds of the votes cast on a special tax proposal, pursuant to Section 4 of Article XIIIA and Section 2 of Article XIIIC of the California Constitution. Measure B (printed in full in this Voter Pamphlet) is submitted as a voter initiative.

If two-thirds of the qualified electors voting on this Measure vote for approval, Measure B would enact a County ordinance establishing this special tax. Proceeds from this special tax, including proceeds from any bonds issued by the County and any interest thereon, would be deposited in a "Children's Hospital Fund" ("Fund"). The County would distribute money from the Fund to "eligible children's hospitals" that are qualified pursuant to Sections 1179.10 et seq. of the California Health and Safety Code. Only Children's Hospital would qualify for disbursement from the Fund.

The Measure provides that, upon application to the County, the County would grant moneys to Children's Hospital for construction, expansion and improvement of Children's Hospital's facilities. The Measure authorizes, but does not require, the County to issue bonds or other forms of public debt to be secured by the special tax.

An analysis by the County pursuant to Section 9111 of the California Elections Code indicates that the County's actual costs for collection and administration of this special tax would significantly exceed the 1% reimbursement limitation in the Measure. The Measure also does not guarantee that facilities constructed with the special tax proceeds shall continue to be used for children's medical purposes in the future.

If the Measure passes, a special tax will be imposed on residential real property in the amount of $24 per year for each parcel, and on small non-residential real property in the amount of $100 per year or on large non-residential parcels in the amount of $250 per year. The tax will be collected by the Alameda County Treasurer-Tax Collector at the same time and in the same manner as ad valorem property taxes. Upon annual application, the County may grant exemptions for any residential parcel owned and occupied by a person 65 years or older and by households that qualify as having "very low income" under Section 8 of the U.S. Housing Act of 1937, 42 U.S.C.A. Section 1437 et seq.

If two-thirds of qualified electors voting on this Measure do not vote for approval, this Measure will fail and the County will not be authorized to levy the special parcel tax. If both Measure A and B receive sufficient votes to be enacted, then the Measure that has received a greater number of affirmative votes shall be enacted.

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Arguments For Measure B Arguments Against Measure B
(No arguments in favor were submitted)

Measure B is only on the ballot due to a technicality.

Paid signature gatherers collected signatures to place this measure on the ballot. Measure B if passed, would tax every household in Alameda County (including those already paying taxes for health services) to benefit a private hospital.

Children's Hospital, the Alameda County Board of Supervisors, the Alameda County Taxpayers Association and healthcare providers throughout the County are recommending a NO vote on Measure B.

Measure B sets up a complicated tax structure that forces homeowners to pay one tax, businesses another and exempts others. It would require the County of Alameda to keep income records for every Alameda County household. If that were not enough there are no guarantees that money raised by Measure B would fund healthcare services in Alameda County to benefit Alameda County residents.

Please vote no on Measure B

s/Scott Haggerty
President, Board of Supervisors
s/Gail Steele
Board of Supervisor
s/Nathan Miley
County Supervisor, Dist 4
s/Alice Lai-Bitker
Vice-President County Supervisor, Dist 3
s/Keith Carson
County Supervisor, Dist 5

Full Text of Measure B
The people of the County of Alameda ordain as follows:

Section 1. FINDINGS AND DECLARATION OF PURPOSE ,

A. The children of Alameda County are presently served by healthcare facilities that are not adequate and that must be upgraded. Those children with the most serious and deadly illnesses, like leukemia, cancer, heart defects, sickle cell anemia, diabetes, and cystic fibrosis are primarily served by Children's Hospital and Research Center Oakland. This facility is old and new construction is required to address existing and future needs and to meet seismic standards.

B. The voters of California approved a statewide bond in 2004 (Proposition 61) making some funds available to eligible non-profit children's hospitals for hospital improvements and repairs. Unfortunately, the funds available to Alameda County are not nearly enough to repair or replace Alameda's only children's hospital and improve the delivery of healthcare to children.

C. Therefore, the people of Alameda declare and find that it is in the public interest and necessary for the general health and welfare of the citizens of Alameda, and in particular, its most vulnerable children, that additional funding be obtained and dedicated to the improvement of healthcare for children delivered through an eligible children's hospital.

Section 2. THE CHILDREN'S HOSPITAL FUND

A new Chapter of Title 6 (commencing with section 6.120.010) of the Alameda County General Ordinance Code is added to read:

Sec. 6.120.010. The "Children's Hospital Fund is hereby created as a special fund within the County General Fund. Proceeds from the Children's Hospital Special Tax, including penalties and interest, proceeds from any bonds issued by the Board of Supervisors and secured by the special tax, and any interest earned on such proceeds, shall be deposited into the fund for allocation and appropriation by the Board of Supervisors pursuant to Section 6.120.030. 6.120.020. Definitions.

A. "Children's Hospital Special Tax" means the tax authorized and imposed on real property parcels pursuant to Section 6.120.060.

B. "Eligible children's hospitals" mean hospitals located in Alameda County that have been qualified for or are eligible to qualify for a grant of funds pursuant to the Children's Hospital Bond Act of 2004 (Part 6 (commencing with Section 1179.10) of Division 1 of the Health and Safety Code).

C. "Fund" means the Children's Hospital Fund created pursuant to section 6.120.010.

D. "Grant" means the distribution of money in the Fund to an eligible children's hospital for projects pursuant to Section 6.120.040.

E. "Project" means constructing, expanding, remodeling, renovating, furnishing, equipping, financing, or refinancing of an eligible children's hospital, or any combination thereof.

6.120.030. Use and Eligibility.

A. Moneys in the Children's Hospital Fund shall be used exclusively for grants made to improve the health and welfare of critically ill children by providing a stable and ready source of funds for capital improvements to eligible general acute care children's hospitals located in Alameda County. Moneys in the Fund shall also be used to reimburse the county for the actual costs of administration of the Fund and collection of the special tax, not to exceed one percent (1%) of the amount annually deposited into the Fund.

B. The Board of Supervisors may, pursuant to state law, issue bonds or other forms of public debt, secured by proceeds of the special tax.

C. Grants shall only be made to eligible children's hospitals upon application as provided for in section 6.120.040 and upon allocation and appropriation by the Board of Supervisors.

6.120.040. Application for Grants.

A. The Board of Supervisors shall award grants to fund projects to eligible children's hospitals upon appropriate application as provided in subdivision B. A grant may be issued in a lump-sum or periodically, at the discretion of the Board of Supervisors.

B. The Board of Supervisors shall develop a written application for the awarding of grants under Section 6.120.030 within 90 days of the adoption of this Measure. The Board of Supervisors shall award grants to eligible children's hospitals, subject to the limitations of this Chapter and to further the purposes of this Chapter based on the following factors:

1. The grant will contribute toward expansion or improvement of health care access by children eligible for governmental health insurance programs and indigent, underserved, and uninsured children;
2. The grant will contribute toward the improvement of child health care or pediatric patient outcomes;
3. The children's hospital provides uncompensated or under-compensated care to indigent or public pediatric patients;
4. The children's hospital provides services to vulnerable pediatric populations;
5. The children's hospital promotes pediatric teaching or research programs;
6. Demonstration of project readiness and project feasibility;
7. The children's hospital has received funds from the State of California for the same project; and
8. The children's hospital will contribute private funds, either donated to the hospital or from the hospital's own funds, towards the project.

C. An application for funds shall be submitted to the Board of Supervisors for approval as to its conformity with the requirements of this Chapter. The Board of Supervisors shall process and award grants in a timely manner, not to exceed 60 days. Grants shall only be available pursuant to this Chapter if the Board of Supervisors determines that it has sufficient money available in the Fund. If the applicant requests funds to be drawn from the proceeds of bonds not yet issued or sold, then the grant shall be awarded within 60 days of the receipt of the anticipated bond proceeds.

D. In no event shall a grant to finance a project exceed the total cost of the project, as determined by the applicant and approved by the Board of Supervisors.

E. All projects that are awarded grants shall be completed within a reasonable period of time. If the Board of Supervisors determines that the children's hospital has failed to complete the project under the terms specified in awarding the grant, the Board of Supervisors may require remedies, including the return of all or a portion of the grant. A children's hospital receiving a grant under this Chapter shall submit certification of project completion to the Board of Supervisors.

F. The Board of Supervisors may annually determine the amount available for purposes of this Chapter.

6.120.050. Accountability.

In accordance with the requirements of California Government Code sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the special tax levied in accordance with this Measure:

A. The specific purposes of the special tax shall be those purposes identified above;

B. The proceeds of the special tax shall be applied only to those specific purposes identified above;

C. A separate, special account shall be created into which the proceeds of the special taxes must be deposited; and

D. The County's chief fiscal officer shall file an annual written report with the Board of Supervisors showing (1) the amount of funds collected and expended from the proceeds of the special tax and (2) the status of the projects authorized to be funded from the proceeds of the special tax, as identified above.

E. The Board of Supervisors shall establish an independent citizens' oversight committee which shall conduct an independent performance audit to ensure that the special taxes have been expended only for the purposes set forth in this Chapter.

6.120.060. Children's Hospital Special Tax.

Upon approval of two-thirds of those voting on this Measure, commencing on July 1, 2008, and for a period not to exceed thirty years, the Assessor shall levy and collect a special tax on each unit of real property for which the owner receives a separate ad valorem property tax bill, at the same time and manner, and subject to the same penalties and procedures as ad valorem property taxes collected by the Assessor as follows:

A. On residential real property at a rate of $24 per year for each residential parcel. A residential parcel is any parcel for which the owner receives an ad valorem property tax bill and receives a homeowners' property tax exemption under Article XIII, section 3(k) of the Constitution of the State of California.

B. On small non-residential real property at a rate of $100 per year for each non-residential parcel and on large non-residential real property at a rate of $250 per year for each non-residential parcel. Non-residential real property shall include all real property, improved or unimproved, if the property owner does not receive a homeowners' property tax exemption. Small non-residential real property is any parcel less than one acre in size, as determined by the Assessor. All other non-residential real property shall be deemed large non-residential real property.

C. If a parcel consists of both residential and non- residential real property, the rate shall be the rate for non-residential parcels.

D. Real property otherwise exempted from tax under the Constitution of the State of California shall also be exempted from any liability for the special tax imposed by this Measure.

E. The uses and sizes of all parcels shall be determined according to the records of the Alameda County Tax Assessor. For parcels divided by Tax Code Area lines, the payment for the portion of the parcel within Alameda County shall be calculated at the same rates as set forth above.

F. Senior Citizen Exemption.
The Assessor shall grant an exemption for any residential parcel owned and occupied by a person 65 years of age or older upon application made to the Assessor. The Assessor shall establish procedures for such application.

G. Low-Income Homeowner Exemption.
The Assessor shall grant an exemption for any residential parcel owned and occupied by a person whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low- income" for a family of such size under Section 8 of the United States Housing Act of 1937 [42 U.S.C.A. Sections 1437, et. seq.] for such year. The application process shall be in the form of a self-certification under penalty of perjury. The Assessor shall establish procedures for such application.

H. Early Termination of Tax.
In the event that the Board of Supervisors determines that imposition of the tax is no longer required to secure bonds issued for approved grants and that no application for funds has been made for a period of two years by an eligible children's hospital, the Board of Supervisors may terminate the tax prior to the expiration of thirty years. All moneys in the Fund remaining shall only be used for grants pursuant to Section 6.120.040.

I. Constitutional Spending Limit.
Pursuant to Article XIIIB of the Constitution of the State of California and applicable laws, the appropriations limit for the County of Alameda is hereby increased by the aggregate sum authorized to be levied by this special tax for fiscal year 2008-09 and each year thereafter.

Section 3. SEVERABILITY<./b>
If any section, sub-section, phrase, or clause of this Measure is for any reason held to be invalid, such decision shall not affect the validity of the remaining portion of this Measure. The People declare that they would have adopted this Measure and each section, subsection, phrase, or clause thereof irrespective of the fact that any one or more sections, sub-sections, sentences, phrases, or clauses be declared invalid.


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Created: March 21, 2008 14:52 PDT
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