SR-407-000-04 (2)
-
~Or-OtJo- tJCfe
~ 8~89
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C/ED:PC:WR:dv
council Meeting 2/28/89
Santa Monica,California
TO: Mayor and city council
FROM: city Staff
SUBJECT: Annual Report on Compliance with California Revenue
And Taxation Code section 17274 Regarding Rental
Housing Code Enforcement for Calendar Year 1988
INTRODUCTION
The purpose of this report is to present the Building and Safety
Division's rental housing code enforcement activities as required
by California Revenue and Taxation Code section 17274 and
recommend that city council accept and file this required report.
BACKGROUND
section 17274 of the California Revenue and Tax Code (attachment
A) outlines a procedure under which regulatory agencies report to
the Franchise Tax Board the names and addresses of (City of Santa
Monica) owners of substandard rental housing who fail to make
necessary repairs to bring the property into compliance with
heal th, safety and building codes within a specified period of
time.
The Franchise Tax Board is required to deny income tax
deductions to owners of these properties until the regulatory
agency determlnes that the substandard housing has been brought
to a condition of compliance. The statute also requires that a
report be filed by each regulatory agency with its local
legislature by July 1 of each year, advising of the status of
enforcement activities initiated under this program during the
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.
prior calendar year. This is the sixth annual report filed
regarding Santa Monica's housing code enforcement activities.
ANALYSIS
The Building and Safety Division staff has reviewed the city's
records of rental housing code complaints and enforcement
activities during 1988. A summary of Santa Monica's rental
housing enforcement activities is presented (attached Table 1)
for the period 1979-1988. A total of 1,228 complaints or
referrals regarding housing code violations were received and
processed by city staff during this ten year period.
Subsequent inspections resulted in a total of 55 properties being
cited as having substandard units. All but 3 of the notices
issued through calendar year 1988 have been resolved without the
need to invoke the provisions of Section 17274. These 3 cases
are in the city Attorney's Office for processing. Table 2
attached presents information for 1988 compliance activities in
specific format required by statute.
BUDGET/FINANCIAL IMPACT
There is no financial impact related to the filing of this
report.
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RECOMMENDATION
It is the staff's recommendation that the City Council receive
and file this report as the calendar year 1988 report required by
Revenue and Taxation Code section 17274 for Santa Monica.
Prepared by: Peggy Curran, Director
w.o. Rome, Building Officer
Department of Community & Economic Development
Attachments: A) California Revenue & Taxation Code section 17274
Table 1- Summary of Rental Housing Code
Enforcement Activities, 1979-1988
Table 2- Santa Monica 1988 Information Pursuant
Revenue & Taxation Code Section 17274
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ATTACHMENT A 1 of 2
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,
~E AND T.A..L\TION
Jf.~Z~3. ,llepeaJ<4f 10,. St.a....1.85, ",15', p. _, J 7, Imd. off, July 8, I9SS
,;'r&i~~,.adcd h;.'Stata.191J. c. Cll, p._,
' ~'.2t.'.IflIaLed to .,:C:Ue &cMcc:a~ ~~ UQnp.
'jiqe ,iIJ~ decl~ Jar ~ USe cI ~e.
~t.-JiJ.'" \;~.;.:.. l\,.~li~ ',~~.'t.".l. -..""__ . _ _ _. "
l112?L Subala.,dan! ~O"lnt; Ink...... lax.., d'P,..elatlo. 0' a",ortJ""on PaId Or In'Utr'd In
-.". ." ,"",,",bl. y..... ''It.h "'P.et to "'.1aI incom. .O.dO<!u,Ubnl'y
.... . I ~
"j(~'ifo1>vfib.l:and!ug lUIy oth... pro.;.;o"" in this Jlatt to the eo.Ira,.,., 'n the "". of a <.1."y" w,o
il'.rl.......ta1 In....., fro.. lub<t.andard hoooing Joc.ted w thi. .tate. no dCductco ,k,/J be 'lIow.d
f..lo~ lox.., dePreciaUon, Or ""Ortaaton p..d 0' wcu""d io the la.x.able yev w,e, re,pec, '"
thel1lllslud.rd houom&', ....Pt.. ProvidO<! in oU!>d,,,,,oo. (e),
M '~u1nllUldard hOusing" ...... hoooing which (!J hAs been de"''''''",d by I ,tate 0, locol
~nt >egulat",y 1ge".y to violo'" ala", law 0' 1<><01 .od.. deahng w>1h h..ltl., .,fety. 0'
bundiar. IUId (2) an.r Written "oUce of viola"on by th, "'gul.to,.,. ogency. ,pecuYlng to, 'Pp[;cab,h
ty of thlo aeeUon, has Oat b..n brought to a 'ond",," of ,ompha n.. with.. SIx mon ths a ~ '" r 'h. d'te
of tbe bOtlce Or the lime P""crib'd .. the n,uc.. WiHcJ..,cr pcnod is la"'" 0, on wh"" g""d (..th
etforto for COmpliance have not be.n com"'.n"d. no d.te"'''n.d by th, regulatory '".ncy Th,
regulatory 'g"",y may. fo, good ""U5O ,how.. ""nd 'he "''''pi',n" date pr""nbed ." , "o[ae'.n
Dotiee.
Ie) Wheb the Perlod 'peclfied i. 'ubd"~'on (h) h... <XP""d W",ou! com pltan ce. fr., >egul,tory
. og""'7lhall "'"" to the ","payer a ooti.. o[ non,o'Opl",,, Th. Mt,ce .f n,neoo>pl.."" .h," be '~
lOch fo"" and ohlll inclUde 'ueh Inf.nn'bon '" May be P""Ct'b'd by th, hun,h~e ,/,,, Bo3td, sh".
be lI1ailed by certifi'd ....I to the ta'",yer" th, '-"paYer', las, known ad"",. and ,,,Ii ,d'"e '"
taxpa,yer (l) of.. intent to notify the F"'nch.., T., Eoard or "'e o"""''''pl''n" "''-''on iO d.ys
Unleu Ill> appeaJ;" filed, (2) wh.... an 'PP..I "'oy bc [,I,d. .nd (3) 2! a gene,..1 des'''pt''n .( the la,
............... ot the filing w,th the Frnnch". Tax OOard Appea', ,h.II be ",.de to t>, ""'e body
obd In the "'Ole ..anner a. Ippeals {rom .tler BC',O", of the "'''''I.tory Bgcn.y If no 'PPeal .
"ad. lVIthln 10 daya 0' of"', ilia"""on of th, nppen[ ,f the "'gulotorJ agen,y " ,u"',n.d. 'h.
'tegulatoly og",'7 ahall nOldy the Franch., 1'"" B.ord of ele non,omphan.. No dedc""n 'hall be
aJlowed f.,. the ite"", ProV;ded in .ubd"""n <.J [tOm the da", of 'he nOb'e of non"",,',.nce Un'"
thl da", the re8Ulatory agency d<te""m" tha, ,~c <eb".ndaro housong h... been '''''Uifh' to .
<oncjjtion ot OOmpUlUlce, 1"n, reI<'>IB"'", ag.",. 'loa:1 m.,1 '" the F'ta'ch"e Tax Board Bnd the
taxpayer 0 Doli.. of ""'pl"n". "h<eh nOb" 'baH be 'n au,h fOr'" and 'nelude 'uch m'o'",at"n "
""y be preaeribed by the Ft,n'hise Tax Bon,d In t!", ""n, U.. P'''od o( "".comp"'-"e does no'
eover IUI entire la.x.able y'.r. the d'd"bo", 'h." be d",,,'d " ~" TO'" of ono-'w':'e' (0' e", [":1
1:nonth during the penod of noncomplIance.
.. U the Pl'Open,. is owned by "'ore th.n on, OWner 0' ,f rec',d.d (, 'Ie is 10 to, ". "'ee ~ , f<e ""OUS
'Oil'll.., the boli" tequirem,nt> Provid'd " sobd""',on Co) .nd th" .ub~"""'on sran b, "b'[oed fo,
each ....... if the noliees .... m.i1ed to 0." OWn" or '" the octuous n'mc 0''''" " Uoe 'dd,."
appearing' on lbe lateat 'Va<1abl, prop",y "'" b." H,w"". no""s ",.d. pu" "." to e'iS
a"bdi.;.i~n shall not relieve to, regul,tory '. en.y f to" [u'""'''''g t<a" }'er ,den tu,,.,..,, m( Onn,
lio. roq_d to ""pI"",.., th", '''''on to the Fnc,,"iS' 1'ax Ooard
(d) For the PIllpo... ot Uti.. aeetion. a notice of noocmnplianee .haJl no' be m.,I,d by toe
"'8Ulatozy agen.y to the F'tanch;"e Tu.x BOanJ if ~nv of th, (,"ow,~~.
(I) The reOlal hOUSing w"" "'odeted ,ub',,",danJ '.Icly by re"on of earthquake, fiood or olher
batural dIsaste, eXCept Where the cnnd,tion "'m..., fo, m.r, th'n three ye", a("'r to; d"aste,
. . .
.
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S 17274
ro The 0"",.. ot the l'elllal h.USing h.. 'eeurea fin,ncing to bnng lb, hOUSing Into comph,nee
with thOle law. Or <odes "ruch have been v.olated. CBUSmg th, hou,mg to be c'assofoea ..
au 0" landard, aha ".., ""''''.need 'ep..", 0, other wo,k nee"".,.,. to '''''if eh, hous"C "Ol
eo112P1!a.nee.:
(8) Thl own... o~ fen",! bOUBing which is not ,"th.. the "'''n,ng 0 f hO""'^if .<<o....,,~, Uon as
def'Wed h, oubdiVlSlon (d) of See bon SSSOS of lhe lI.aIth 'nd S.fely C<>a. has ""'-P"'d to
._~A) 8eeure rWlUl!'ing to bring!!!! hou,mg in", ,o"'pha".. WIth tlo," bws or codes >C'<eh ha"
"""'" violated, "'US'og ~ hou,wg '" be d""lfi,d as 'U"'laodan!, "'d
'~I~_. :. · Ind1ca,o del,Uona by ","ond"'an'
. 83 ~
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ATTACHMENT A 2 of 2
"
117274
REVENUE AND TAXAT10N
~ "',-
-(B) The financing is denied BOlely beea.use thc hQU31Ilg 18 located m a neighborhood or geogrnphlcal
area in which f"mancial institubona do not provldl' fmnnclnK for rehabIlitation of any such hou<,lng
(e) Tb.i8 aection does not apply to deductions from income denved from property rende-ed
substandard lolely by reason of a change m apphCll.ble state or local hOUSing standards unless the
violations c:&un aubstantial danger to the occupants of the Pro~t"ty, as detemuned by the regulat.ory
.geney which has lerved notiee of VlOlabon pursuant to SUbdivISIon (b)
(f) The owner of rental housing found to be m noncomphance shall, upon total or partlal dIVestiture
of interest in the property, immediately notify the regulatory agency of the name and a.ddress of the
person or penoDS to whom the property has been Bold or otr.e....."tse tra.nsferred and the daU! of the
&ale or tzanaferenee.
'(g) By July 1 of each year, the ~gul&tJJry agency shall report to the appropriate leg1z1atlVe body of
ita jurisdietioD all of the following mformatJon, for the pre-cedmg c.a.lendar year, regardmg Its
activities to aecure code enforcement, which shall be pubbc mfonnallOn
(1) The number of written notices of violation w;ued for substandard dwellmgs under BubdlVl."lOn
(b) ,
. - ..
(2) %e Dumber. of violations complied with \I.;Unn the penod prescnbed In subdIVISIon (b)
13) The number of notices of nonCQropUance LSaued pursuant to BubdmSlOn {c}
(4) The Dumber of appeala from those notices pursuant to 6ubdlVlsion (c)
(5) The number of auo::esdul appeals by owners
~ (6) The Dumber of notices of noncompliance rnAlled to the Franduse Tax Boaro pursuanc to
.ubdiviaion (el.
(7) The Dumber .of cues in which 11. notice Qf noncomphance was not sent pursuant to . . ·
lIubdivision (d).
(8) The number of extensions for compliance granted pursuant to subdlVlsion (b) and the mean
average length of the extensions.
(9) The meLliverage length of time from the issuance of a nobce of VlOlation to the tn.a.Jling of a
DOtiee of 1l0Dcomplianee to the Franchise Tax Board where the notIce I.ll actually sent to the FranchISe
Tax Boa.rd.
.- (10) The lnunur of eases where compliance ill adl.leved after a notice of noncompliance has been
mAi.ed to the Franl"n;lIe Tax Board.
01) The nUmber of instances of disallowance of taX deductions by the Franchise Tax Board
resulting from referrala made by the regulatory agency, TIus IllforrnatJon may be filed In a
lupplem~taJ report in succeeding years as it becomes available
(Added by StatL1983: e. 488, p_' , ~ 29, imd. eH July 28, 1983 Amended by Stats 1983, c II Q2,
p. , I 21.5, urgency, elf. Sept 27, 1983; Slats 1985, c 106, P , ~ 123)
1983 amendnunt applicable in Computatz011 of taxes for taxable years be~nning on or
cJUr JOfL 1, -1983, ue note under 6 170!.4 5
UI3 J.'"fe.~1It. Substituted at the end or ,ubd (I)
"'u~VISIOD (e)" (or "'tub4lvision (e)", and m..& nonsub-
atanuw chanica lhrouJhout the a.edlon
UU Aa ~t. M~ aoo.Jubstanuvc chanica to
malnWA the coda.
D-crlntloD FormCT f 17299. a.dded by Suts ] 974. c 238,
p <<1 ~ \, ..mendo:d by Stau \97& c nBe. p 4t9~, ~ t,
SU~ 1979 c 292, P 108.0 ~ 20, S~U 19SO. c 426, P 860.
~ <I
.f 11215. Abandonment lees: tax re-coupmcIlt feu; nondeductibility
In eomputlng taxable Income, no deduction shaJl be allo',,'ed for any of the fo1!owmg
(a) Abandonment leea paid under SectJon 51061 or 51093 of the Government Code
(b) Tax recoupment feea paid under Section 5114.2 of the Government Code
(Added by Stata.1983, c.. 488, p.. J ~ 29, imd. e(f July 23, 1983.)
bwi...u~ F~ I J7299,I, added by SU.1I 197.& C
JOOJ. Po 2161. f 6, amended by S1Ita.1975, e. 224, p 606.
G ~, SL.U ]916, C 176, P J:4, t ]2:' Suu 1977, cIS] P
2S7S. f 19
UnderlIne Indfcahll change. or addItIon. by amendment
84