Tough Terms for Senior Exemption

An El Cerrito resident named Joe and his family in front of a local business on Sunday morning (Feb. 8)

Can senior citizens apply for and get an exemption from the proposed library tax that is headed for the ballot later this year?

The answer seems to be yes, but the homeowner would need to apply for a program that involves having a lien placed on one’s property.

Does Promise of Senior Exemption Create False Hope?

An El Cerrito resident named Joe talked about the issue outside a local donut store on Sunday (Feb. 8). He said he’s determined to raise community awareness of “misleading” language promising a senior exemption.

Joe, who preferred not to give his last name, has recently posted on Nextdoor and he brought paper documentation to the anti-library tax campaign table. Joe said he first learned about the challenge of securing a senior exemption from Wally Nowinski, who posted about it on Nextdoor.

Nowinski said in an interview Feb. 11 that the availability of a senior exemption has been framed in a “surprisingly dishonest” way by backers of the library tax.

“First they say there’s an exemption for seniors,” Nowinski said. “Then it turns out there’s an exemption but it’s extraordinarily hard to get and applies to almost no one.”

Qualify for State Program, Then Apply to City

The library tax initiative describes a two-part process to apply for a senior exemption. Before applying to the city for an exemption, the homeowner must qualify for one of two state programs.

In follow-up interviews on Monday, state officials gave specifics about the two programs.

“Unfunded and Unavailable”

The first state program is “unfunded” and “unavailable,” an analyst with the Franchise Tax Board (FTB) said on Feb. 9. This program, the Gonzales-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, has not been funded since 2008. A bill to activate the program and reset the income limit for applicants at $30,000 per year was introduced in 2019 but did not pass, according to the FTB analyst, Cristina Perfino.

Program That Involves a Lien on Property

Qualifying for the second program, which has an income limit of about $55,000, would require that the applicant apply for the Senior Citizen Tax Postponement Law, according to Ou, an analyst for the State Controller’s Office, which oversees the program.

This program pays property taxes directly on behalf of qualifying homeowners. If a property owner applies and is accepted, a lien would be placed on the applicant’s property, according to the analyst. It’s not possible to confirm that a property owner qualifies unless they file an application for the tax postponement program, he said.

Some Library Tax Details

If passed by voters, the library tax measure would authorize a special tax of up to 17 cents per square foot of improved building area per year, or $340 per year on a 2,000 square foot house. It can be increased annually by the City Council based on cost-of-living measures.

The City Council is expected to place the library tax initiative on a future ballot at a special meeting set for 9 a.m. Thursday (Feb. 19) at the Hana Gardens meeting room, 10860 San Pablo Ave. The election date will be either June 2, 2026, or Nov. 3, 2026.

Why Measure’s Author Used This Language

Greg Lyman, a former City Council member and principal author of the library tax initiative, said in an email on Feb. 10 that the language for the senior citizen exemption language is similar to that used in other El Cerrito taxes, including a 2019 extension of Measure H, the Parks and Recreation facilities ballot measure. (That tax is fixed at $58.46 per single family parcel.)

The library tax measure states: “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.”

Library tax critics have questioned whether any residents have successfully filed for a Measure H exemption.

No Current Exemptions from Measure H Tax

Finance Director Crystal Reams, who also serves as the city’s Tax Administrator, said in an email on Feb. 10 that there are currently no qualified exemptions to Measure H, and there is no application form available.

Reams wrote, “To qualify for the exemption, one of the owners must qualify for participation in either of the following programs:

1. Gonzales-Deukmejian-Petris Senior Citizen Property Tax Assistance Law 

2. Senior Citizen Property Tax Postponement Law 

   
   

“Proof from the State Controller's Office or Franchise Tax Board is required.”

“If the property owner qualifies, they need to submit a letter to the Tax Administrator (me ) stating that they would like to apply for the exemption and include the proof from (the state),” Reams wrote with respect to Measure H.

School District Senior Exemption Is Straightforward

On social media, critics have questioned why the senior exemption in El Cerrito is more complicated than the one offered by the West Contra Costa Unified School District in its parcel tax, Measure T. School board members have said an extension of Measure T will be placed on the ballot in 2026.

The Measure T senior exemption states, “An exemption shall be granted annually on any single-family residential parcel or multi-family dwelling unit owned by one or more persons 65 years of age or older who occupies said parcel or unit as a principal residence, upon annual application to the District for exemption.”

Measure’s Language Cannot Be Amended

At a contentious City Council meeting on Jan. 21, a speaker asked for some changes in the ballot measure language. However, because the library tax has qualified for the ballot as a citizens’ initiative, no language changes can be made.

City Clerk Holly Charlety said, “The council does not have the discretion to modify it,” she said. “The only thing we can do is put it on the ballot.”