2012 San Francisco Ordinance 162-12 Establishing an Urban Agriculture Program

This ordinance establishes land and buildings as different classes of property and establishes a procedure to tax building values at lower rates than land values. It also ensures availability of full public information regarding assessments and appeal procedures; ensure that shifts in the tax burden on individual taxpayers will not be excessive from year to year; and ensures comparability of tax effort between this jurisdiction and its surrounding jurisdictions in the metropolitan area and between this jurisdiction and jurisdictions of comparable size. The accompanying model act provides state authorization to tax property at two rates and requires municipalities to create an implementation plan for the split-rate property tax.