City of Davis, CA
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"Measure O" Parcel Tax
The City’s Open Space Protection Special Tax (commonly referred to as "Measure O") is a stable source of long-term local funding to protect open space lands in the Davis Planning Area. Approved as Measure O in November 2000 by 70% of Davis voters, the parcel tax allows the City to acquire and maintain open space. The 30-year tax (Ordinance 2033 of the City’s Municipal Code) began July 1, 2001 and remains in effect until June 30, 2031. The tax can be extended or re-authorized by Davis voters prior to that date.
Developed Property. The maximum special tax for all parcels of developed property shall be determined by reference to Table 1 below:
| Maximum Special Tax Rates | ||
|---|---|---|
| Land Use Class | Description | Maximum Special Tax |
| 1 | Market rate single-family residential | $24.00 per unit |
| 2 | Market rate multifamily residential | $24.00 per unit |
| 3 | Permanently affordable single-family | $12.00 per unit |
| 4 | Permanently affordable multifamily | $8.00 per unit |
| 5 | Group living | $10.00 per resident |
| 6 | Commercial | $20.00 per 1,000 square feet of improved building space up to a maximum of 10,000 square feet |
| 7 | Industrial | $6.40 per employee up to a maximum of 30 employees |
| 8 | Day care | $7.15 per 1,000 square feet of improved building space up to a maximum of 10,000 square feet |
| Vacant Land |
|
The maximum special tax rate for vacant land shall be $24.00 per assessor's parcel |
This parcel tax provides “revenue for the acquisition, operation, and maintenance of lands and easements for open space, habitat and agricultural uses and preservation in the areas surrounding the City.” In general, the funds in the Open Space Protection Special Tax Fund may be used only for buying and maintaining open space areas (fee title or easement acquisitions), enhancing or improving open space areas, buying and maintaining bicycle trails connecting open space areas, maintaining or improving open space, and paying for incidental expenses related to administering this parcel tax.