Ballot Title: AN INITIATIVE  MEASURE TO ESTABLISH A TAX ON OWNERS OF RESIDENTIAL UNITS IN THE CITY OF SOUTH LAKE TAHOE.

WHAT IS IT? WHAT WILL IT DO AND HOW WILL IT IMPACT YOUR HOME IN THE CITY OF SOUTH LAKE TAHOE?

A group called “LOCALS FOR AFFORDABLE HOUSING COMMITTEE FOR A SOUTH LAKE TAHOE VACANCY TAX, ID# 1465241” is currently collecting signatures for a Ballot Initiative. They need 1500 signatures by April 22nd, 2024 for the proposed Initiative to become a Ballot Measure at the November 5th 2024 election.

The FULL Text - Ballot Initiative
https://drive.google.com/file/d/1iL3cF1m8klYsDL-vZcurQBiQGuIkxCdn/view

The website for the LOCALS FOR AFFORDABLE HOUSING COMMITTEE FOR A SOUTH LAKE TAHOE VACANCY TAX
https://www.tahoevacancytax.com/

WHAT CAN YOU DO? HOW TO PUSH BACK AGAINST THE INITIATIVE

1. Share this webpage with residents, friends, family on social media to help best educate on the ramifications if the Ballot Initiative was to become a Measure.

2. Attend all Vacancy Tax Meetings/Events and share the link to this guide. Print out this Guide and hand out copies when and where possible to residents, friends and family who have a personal and financial interest in the well being of South Lake Tahoe.

3. Leave copies of this Guide at local business where possible.

If the Initiative gets the required 1500 Signatures then make sure you
4. Register to VOTE and/or confirm you are registered to vote in the City of South Lake.

THE AUDIT PROCESS

One of the most glaring issues with the Initiative is that the Audit process has not been defined.
”This measure would require every owner of a residential unit in the City to submit an annual declaration of occupancy. The City would be required to establish a process to annually audit residential units to confirm occupancy. Making a false declaration would result in a penalty of at least 100 percent of the tax owed in addition to other penalties and interest.”

Section 3.60.060 Administration of the Residential Vacancy Tax
2. Audits. The City Manager or their designee shall establish reasonable processes for auditing Residential Units to verify an associated return or Declaration of Occupancy and for owners to provide any supporting documentation as may be required to make a determination of vacancy. Audits may take place at any time for up to five (5) years after the applicable calendar year.

What documentation could the City of South Lake Tahoe ask for to prove my exemptions?
The documentation required to prove any exemptions has not been specified and per the initiative exemptions are subject to change.
Potentially any and all of the following could be required as part of the audit process.
Medical records, bank and credit card statements, pay stubs, IRS Tax filings, internet browsing history, phone records, utility bills, and even an inspection of your home.

EXEMPTIONS

Quote from Page One of the initiative.
”The measure would authorize the City to adopt rules and regulations for the implementation and administration of the tax and would allow the City Council to amend Chapeter 3.60 by majority vote to increase penalties and fees or reduce the applicability of exemptions, or by two-thirds vote to add new exemptions. A simple majority of votes is required to the measure.”
Section 5. Amendments
The City Council may, by majority vote of the entire City Council, amend this Chapter in furtherance of the purposes of the Act, to increase penalties and fees, reduce the applicability of Vacancy Exclusion Periods, reduce the applicability of Exemptions, or to correct ambiguities or errors in language, provided that such amendments do not decrease the dollar amounts of the tax, penalties, or fees.

The City Council may, by two-thirds vote of the entire City Council, amend this chapter, in furtherance of the purposes of the Act, to add new Vacancy Exclusion Periods or Exemptions.

What does that mean?
Any and all currently specified exemptions may be removed and new ones added.

FOR EXAMPLE…

THE CARE PERIOD and HIPPA

Section 3.60.030 Vacancy Exclusion Period
A. Care Period. The period during which a Residential Unit is unoccupied because the occupant of the Residential Unit who uses that Residential Unit as their principal residence is staying in a hospital, long term or supportive care facility, medical care or treatment facility, or other similar facility.

It would be a violation of HIPPA (Health Insurance Portability and Accountability Act) for the City of South Lake Tahoe to make you share any medical records as part of the audit.
Given the aging population of residents of South Lake Tahoe, The Care Period would likely to be one of the most utilized exemptions in determining the 182 day residency requirement.

Changing the Exemptions
”The measure would authorize the City to adopt rules and regulations for the implementation and administration of the tax, and would allow the City Council to amend Chapter 3.60 by majority vote to increase penalties and fees or reduce the applicability of exemptions, or by two-thirds vote to add new exemptions. A simple majority of votes is required to pass the measure.”

Given that auditing the CARE PERIOD would violate HIPPA, that exemption could be removed.

THE COMMITTEE

What is the role of the committee?
The Vacancy Tax Oversight Committee is established for community oversight of the Tax, to review expenditures and the Tax revenue, to recommend new expenditures and to make recommendations to the City to improve the implementation, compliance, and enforcement of the Tax.

How does a resident let the City of South Lake Tahoe know that they would like to be a committee member and be part of the selection process?
There is no information currently on that process.

How are the committee members appointed?
The committee members are appointed by the City Council.

Do the committee member get paid?
The members of the committee do so voluntarily and are not paid positions.

Does the committee get reimbursed for any expenditures?
Unknown at this time.

Can any and all committee member events be funded by lobbyists and other interested parties?
It is written in the Initiative that the Committee may convene community meetings to solicit community testimony and other input to build trust between the community, neighborhoods, and the City, and to address other similar and relevant subjects as determined by the Committee with its jurisdiction.
How those events can/would be funded is unknown at this time.

YOUR QUESTIONS ANSWERED

Who wrote this initiative?
There is no information on who actually penned the South Lake Tahoe Vacancy Tax Ballot Initiative. The Vacancy Tax website states that it was
”Modeled after Berkeley’s successful vacancy tax, owners of vacant houses that are unoccupied for more than 6 months per year would pay $3,000 for the first year and $6,000 every year thereafter.”
The Vacancy Tax website contains no contact information, no email and no phone number.

How can I reach the LOCALS FOR AFFORDABLE HOUSING COMMITTEE FOR A SOUTH LAKE TAHOE VACANCY TAX?
There is no way via the Vacancy Tax website to reach this group directly for more information.
While the website contains no contact information it has been publicly mentioned in the media that Amelia Richmond is behind the South Lake Tahoe Vacancy Tax. She is the President and Co-Founder of Locals for Affordable Housing and said the effort to impose a tax would help preserve the fabric of the community.
More information about Amelia Richmond can be found on LinkedIn. Amelia Richmond also maintains her own website where her phone number and email are provided.

The Berkeley Measure can be read/downloaded here:
https://berkeleyca.gov/sites/default/files/documents/Ballot%20Measure%20Info%20-%20Nov%202022%20v2.pdf

Was the initiative written or reviewed by a lawyer?
Unknown. There are errors in the initiative such as missing definitions and incomplete sections.

One example of of an incomplete sections; in a side-by-side comparison of the South Lake Tahoe Initiative with the Berkeley Measure, Section 3.60.170 contains only the following sentence.
South Lake Tahoe Initiative
Section 3.60.170 Liberal Construction
This Chapter shall be liberally construed to effectuate its purpose.
vs.
the related Section in the Berkeley Measure.
7.54.130 Liberal Construction.
This Chapter shall be liberally construed to effectuate its purpose.
Section 2. Increase Appropriations Limit. Pursuant to California Constitution Article XIII B and applicable laws, for four years from November 8, 2022, the appropriations limit for the City shall be increased by the aggregate sum collected by the levy of the general tax imposed under this ordinance.
Section 3. California Environmental Quality Act Requirements. This Ordinance is exempt from the California Environmental Quality Act, Public Resources Code section 21000 et seq., under, including without limitation, Public Resources Code section 21065 8 and CEQA Guidelines sections 15378(b)(4) and 15061(b)(3), as it can be seen with certainty that there is no possibility that the activity authorized herein may have a significant effect on the environment and pursuant to Public Resources Code section 21080, subdivision (b)(8), and CEQA Guidelines section 15273 as the approval of government revenues to fund existing services. Section 4. General Tax; Majority Vote Requirement. This Ordinance imposes a general tax for general revenue purposes and shall be effective only if approved by a majority of the voters voting thereon.

Can the Ballot be amended once it has enough signatures?
No the Initiative can not be amended now that it is collecting signatures. If the Initiative successfully gets the signatures to be a ballot Measure and then successfully gets the votes to become law then there are sections in the Initiative that can be amended per Section 5. Amendments.

Is there an expiration date on the Measure?
No. Unlike the Berkeley Measure which has an expiration date this Initiative does not.
That means every year regardless of whether an owner of the property needs to file Taxes with the IRS the City of South Lake Tahoe will require the owner of the home to make an annual declaration of occupancy.

How would the annual declaration be made?
There is no information on how the annual declaration of occupancy will be made at this time.

How is a day counted? Are they a complete 24 hour period?
A “Day” has not been defined in the definitions section.

The Tax is just for Second Home Owners right?
No. This Measure is for ALL Home Owners in The City of South Lake Tahoe.

If a family member gets sick or is in hospice care and I go and stay with them for 182 days or more will I have to pay the tax?
Yes.
To avoid the tax you can have a guest stay in your home, or rent it out while you are away.

My spouse and I are retired. We are planning to travel around America in our RV for a year. We have been residents of South Lake Tahoe for 60 years. Will we have to pay $3000? for that year?
If your home is not occupied for more than 182 days in one year then yes you will need to pay $3000.
However depending on the dates of travel you may have to pay $3000 the first tax year and $6000 the next tax year for a total of $9000!
Per Section 3.60.020 Imposition of Tax. If you travel for one year from say from the middle of the year to the middle of the next year and you go over 182 days in each year you will have to pay $3000 the first tax year and $6000 the next tax year for a total of $9000! And don’t forget to check if your travel is in a leap year.

I have a one bedroom cabin, and my neighbor has a 10 bedroom . Do we have to pay the same amount if we are both absent more than 182 days?
YES. Regardless of the size and property value of your home every home owner pays the same amount.

I am a retired disabled veteran. I live month to month on social security and my VA disability payment. I can barely make ends meet. I regularly stay with family overnight in Carson or Reno after chemotherapy and physical therapy.
If I am away for more than 182 days will I have to pay the $3000 Vacancy Tax?
First off, thank you for your service and we also wish you a full recovery.
Under Exemptions
A. Care Period. The period during which a Residential Unit is unoccupied because the occupant of the Residential Unit who uses that Residential Unit as their principal residence is staying in a hospital, long term or supportive care facility, medical care or treatment facility, or other similar facility.
We don’t know if your treatment would qualify under the exemption. We don’t know how days are calculated.
For example if your treatment does not require an overnight stay then it is probably not exempt.
If you leave say Tuesday morning but are back Wednesday afternoon, does that count as one day away? Asking you to provide evidence about your medical treatment would also violate HIPPA.
Please consult with an attorney for legal advice.

How many homes are there in the City of South Lake Tahoe? How many homes are vacant?
There are approximately 15,900 housing units in the City of South Lake Tahoe.
According to the Unitesd States Census
https://data.census.gov/table/ACSCP5Y2021.CP04?t=Housing:Housing+Units&g=160XX00US0673108
From 2017-2021, it was estimated that there were 44.6% vacant housing units.
Definitions:
Vacant Housing Units. A housing unit is vacant if no one is living in it at the time of the interview, unless its occupants are only temporarily absent.
Duration of Vacancy. The length of time a housing unit was vacant was computed from the day the unit became vacant until the day of the interview. The data, therefore, do not provide a direct measure of the total length of time units remain vacant.
https://www.census.gov/housing/hvs/definitions.pdf

What is the actual number of vacant (more than 182 days) Residential Vacant Units in South Lake Tahoe in 2024?
Unknown. There is no data or survey available that accurately details the number of vacant residential units (more than 182 days) in 2023 in The City of South Lake Tahoe.
Measure T was approved by voters on November 6, 2018 and went into effect on December 20, 2018
COVID-19 first emerged in Wuhan, China in December 2019. Cases were detected in most countries worldwide, and on March 11, 2020, the World Health Organization characterized the outbreak as a pandemic.
There is no data or survey available that accurately details the number of vacant residential units (more than 182 days) in The City of South Lake Tahoe.
To what extent Measure T and COVID-19 had an impact on residency vacancy is unknown.

HOW CAN I REMOVE MY SIGNATURE FROM THE BALLOT INITIATIVE?

DOWNLOAD FORM HERE OR USE THE FOLLOWING INFORMATION

Request to withdraw your signature from a petition
A voter who has signed an initiative or referendum petition, and who subsequently wishes their name withdrawn, may do so by filing a written request for the withdrawal with the appropriate elections official.
The written request must include the voter’s name, residence address, and signature, and must be filed in the elections official’s office prior to the date the petition is filed. (California Elections Code section 9602)
Instructions:
A voter may submit the following information to the County Clerk to withdraw their name from an initiative or referendum petition.

The request must have an original “wet” signature. Faxed, emailed and/or scanned copies cannot be accepted.
………………………………………………….

I have signed the initiative or referendum petition indicated below and hereby request my name be withdrawn from the petition.


Name of petition:  Ballot Title: AN INITIATIVE  MEASURE TO ESTABLISH A TAX ON OWNERS OF RESIDENTIAL UNITS IN THE CITY OF SOUTH LAKE TAHOE.

Voter’s name (as registered): _________________________________________________________________

Voter’s residence address: _________________________________________________________________

Voter’s signature and Date: _________________________________________ Date: ___________________


Deadline: The original request for withdrawal must be received in the County Clerk’s Office no later than close of business the day before the petition is filed.

Mail or Return to:
City of South Lake Tahoe
County Clerk / Elections
1501 Airport Rd, South Lake Tahoe, CA 96150

If you need assistance or have questions about removing your signature, we are here to help you. We can arrange for a local resident to bring you a form and deliver it to the Clerks Office in person or mail it on your behalf.

ARTICLES / OPINIONS

Tahoe Daily Tribune - A Letter to the Voters, 04/11/2024
https://www.tahoedailytribune.com/news/a-letter-to-the-voters/

South Tahoe Now - Concerns Prompt Joint Letter to the South Lake Tahoe City Council, 04/11/2024
https://southtahoenow.com/story/04/11/2023/concerns-prompt-joint-letter-south-lake-tahoe-city-council

South Lake Tahoe - Community torn on proposed vacancy tax, 03/14/2024
https://www.cbsnews.com/sacramento/news/south-lake-tahoe-community-torn-on-proposed-vacancy-tax/

Mountain Democrat - To tax or not to tax? SLT vacancy tax initiative gaining momentum, 3/12/2024
https://www.mtdemocrat.com/news/to-tax-or-not-to-tax-slt-vacancy-tax-initiative-gaining-momentum/article_3a1b15f0-dce6-11ee-92ff-ebaac69d93ca.html#:~:text=If%20implemented%2C%20the%20proposed%20vacancy,a%20%246%2C000%20tax%20consecutive%20years

Tahoe Daily Tribune - To tax or not to tax?: The question on vacancy 03/07/2024
https://www.tahoedailytribune.com/news/to-tax-or-not-to-tax-the-question-on-vacancy/

Tahoe Daily Tribune - The Tribune explains: What’s with the vacancy tax initiative? 03/072024
https://www.tahoedailytribune.com/news/the-tribune-explains-whats-with-the-vacancy-tax-initiative/

South Tahoe Now - Letter to the Editor - A Divisive Initiative, 03/05/2024
https://southtahoenow.com/reader-content/03/05/2024/divisive-initiative?fbclid=IwAR1Zki2bq8sk8x_WyVt1DxZQnjD95qDQq6uVh9hVS3moaVLyiveu1Us7w1Q

SnowBrains - Clear Majority of Public Supports Vacancy Tax at City Council Meeting in South Lake Tahoe, CA, 03/01/2024
https://snowbrains.com/clear-majority-of-public-supports-vacancy-tax-at-city-council-meeting-in-south-lake-tahoe-ca/?fbclid=IwAR24fFtH1ooTwUXPmJCqP5FaKMwGCV3sMRs4tDN9tUD3tuJhVYhWi9HL_tk

South Tahoe Now — Letter to the Editor - It’s Not a Unit It’s Our Family Home, 02/26/2024
https://www.southtahoenow.com/story/02/26/2024/letter-its-not-unit-its-our-family-home?fbclid=IwAR3OCLNO757DEPNQmjb99oRWMFppGIi2mriTMlUHqM4S3MzHnOMOY7UfXXk

South Tahoe Now - Letter to the Editor - Tahoe Needs Housing Solutions Not a Vacancy Tax, 02/25/2024
https://www.southtahoenow.com/story/02/25/2024/letter-tahoe-needs-housing-solutions-not-vacancy-tax?fbclid=IwAR2p02Gkj1DMlNEwi4TPizLR9-PLhwc7N3QEIz-T5kNMzWGXfxLuTW4prxk


OTHER VACANCY TAX ARTICLES

So-Called Vacant Housing Tax Will Make SF’s Rental Housing Problems Even Worse 01/24/02024
https://www.pacificresearch.org/so-called-vacant-housing-tax-will-make-sfs-rental-housing-problems-even-worse/

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