Ordinance 2902CITY OF ALAMEDA ORDINANCE NO. 2902
New Series
AMENDING THE ALAMEDA MUICIPAL CODE BY AMENDING
SUBSECTION 3-58.18 (EXEMPTION ,. FAMILY TRASFER)
SECTION 3-58 (REAL PROPERTY TRASACTION TAXES) OF
CHAPTER III (FINANCE AN TAXTION) TO EXTEND REAL
ESTATE TRASFER EXEMPTION TO DOMESTIC PARTNERS AS
DEFINED BY STATE LAW
BE IT ORDAIND by the Council of the City of Alameda that:
Section I.The Alameda Municipal Code is hereby amended by amending
Subsection 3-58.18 (Exemption , Family Transfer) of Section 3-58 (Real . Property.
Transaction Taxes) of Chapter nn (Finance and Taxation) to read as:
58.18. Exemption, Family Transfer
The tax imposed pursuant to this chapter shall not apply to any transfer of
real property between domestic parters during the term of their domestic
partnership, if the requirements of subsection 3-58.18(d) are satisfied.
The tax imposed pursuant to this chapter shall not apply to any transfer of
real property between domestic partners for the puroses of effecting a
division of assets upon the termination of their domestic partership,
provided that such property was acquired by either or both of the domestic
parners prior to the termination of the domestic parnership, if the
requirements of subsection 3-58.18(e) are satisfied.
For puroses of this section
, "
domestic parters " means two individuals
who have a curent declaration of domestic partership on file with the
Californa Secretary of State pursuant to the Domestic Parer Registration
Act, Californa Family Code Section 297 , et. seq., as may be amended
identifying themselves as each other s domestic parter.
Domestic parers transferrng real property to one another during the term
of their domestic parership shall be exempt from paying the tax imposed
under this chapter if they provide a certified copy of their declaration of
domestic parership to the county recorder , or other evidence showing
that they have a curent declaration of domestic parership on file with
the California Secretar of State , at the time the instruent transferrng the
real property is recorded.
Domestic parers transferrng real property to one another for purposes of
effecting a division of assets after the termination of their domestic
parnership shall be exempt from paying the tax imposed under this
chapter if they provide a certified copy of their notice of termination of
domestic parership filed with the Californa Secretary of State pursuant
to the Domestic Parer Registration Act , Californa Family Code Section
297 et. seq., as may be amended , to the county recorder , or other evidence
showing that they have a current notice of termination on fie with the
California Secretary of State , or evidence suffcient to demonstrate an
intent to fie a notice of termination, at the time the instrument transferrng
the real property is recorded.
Any tax imposed pursuant to this Chapter should not apply with respect to
any transfer between spouses or to a trust where primary beneficiary is a
spouse and/or child and/or domestic parer registered with the State of
California.
Section 2 . This Ordinance shall be in full force and effect from and after the
expiration of thirty (30) days from the date of its final passage.
Attest:
C\ wti
Lara Weisiger, City
Revised 6/10/03
, the undersigned , hereby certify that the foregoing Ordinance was duly and regularly
adopted and passed by the Council of the City of Alameda in a regular meeting assembled on the I
day of June , 2003 by the following vote to wit:
AYES:Councilmembers Daysog, Matarrese and Mayor Johnson - 3.
NOES:Councilmembers De Witt and Kerr - 2.
ABSENT:None.
ABSTENTIONS:None.
IN WITNESS , WHEREOF , I have hereunto set my hand and affixed the official seal of said City this
day of June , 2003.
Lara Weisiger , City Cl
City of Alameda