SR-407-000-04 (4)
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MAY 1 2 1987
C/ED:PC:WR:ms
Council Meeting 5/12/87
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 1986
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 outlines a
procedure under which regulatory agencies may report to the
Franchise Tax Board owners of substandard rental housing who do
not make necessary repairs to bring the property into compliance
with health, 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 determines 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
pr ior calendar year.
This is the fourth annual report filed
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MAY 1 2 1987
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regarding Santa Monica's housing code enforcement activities for
the period covered by this statute.
Analysis
The Building and Safety Division staff has reviewed the city's
records of rental housing code complaints and enforcement
activities during 1986. A summary of Santa Monica's rental
housing enforcement activities is presented in Table 1 for the
period 1979-1986. A total of 1,002 complaints or referrals
regarding housing code violations were received by the city staff
during this eight year period; subsequent inspections resulted in
a total of 46 properties being cited as having substandard units.
All citations issued through calendar year 1985 were resolved
without the need to invoke the provisions of section 17274.
In calendar year 1986, ten properties were cited for substandard
or illegal units. Seven of the ten were resolved in a timely
manner. The remaining three cases were deemed serious enough to
file for action under Revenue and Taxation Code section 17274.
One case was cleared by the end of the calendar year and two are
open files being processed by the Building and Safety Division
and the City Attorney's Office. Table 2 presents information for
1986 in specific format required by statute.
BUDGET/FINANCIAL IMPACT
There is no financial impact related to the filing of this
report.
RECOMMENDATION
It is the staff's recommendation that the city Council receive
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and file this report as the calendar year 1986 report required by
Revenue and Taxation Code Section 17274 for Santa Monica.
Prepared by: Peggy Curran, Director
W.D. Rome, Building Officer
Department of Community and Economic Development
Attachments: California Revenue & Taxation Code section 17274
Table 1 - Summary of Rental Housing Code
Enforcement Activities, 1979-1986
Table 2 - Santa Monica 1986 Information Pursuant
Revenue & Taxation Code Section 17274
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~.EV:ENUE ~D .;lON
If.~7;13. .Re~e6.b1 Stata..1SSS!j:...1S9, Po -, ~ 7, lmd. ill. July &.19&5
';'Tscnpcaicd ~j~a: ~M..A by'SutJ.19S~ c:. .n, po-,
5:~~d~ \0 dt.l-care. ~.and ~.1 UClnp-
~ ~~I"in! decl"t'fi~ tot ~~ u.w ,OC h=~~
"f"\-~-('~':~:-, .. "",;.... ")I"....;l.. .......-:::..-..!..... "\...~.,....--.~.... ..~
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9 17274
1"17214. 'Su~tandard howlng; 'Interest. Uu::eB. depredatIon or amortlz.8tlon paid or \ncul'red In
""., '.' ~""'''?]e year with reaped t.D renl.Al lPcome nondeductibility
~',(a) NotwithstandiDg any other provisionS in t.~is part to the coot.'Q.ry, in tJ1e caJ e Of ~ ~p;,.y~~ W':'D
aerives rental income from Bubsunda...--d hOU3lI'g located ....'1 tIus state, no ded",c~or> s"al' ~ al o....""c
for interest, taxes, deprecation. or amorUz.aDon pald 0:" lncurrea m t.~e t.ua~1 e y~r WI u- ~~s pe.( t ~
the substand.s..rd housmg, except u proV1ded 1..'1 SUbdlY'.5l00 (e).
(b) uSu"bsl:a:1dard housin~' m..llM hOWling whldl. (1) has been dete:-rr.med by a st.s!..e or Icc.ii
government regulatory age;'c)" to viola.te ..tate law or local codes dea~L'"lg Wl~;' ....,e~'~.... oafe'<, 0'
build.i.:J.g; and (2) after '1Vtl.tten llot.:ce of Y10latlOn by t1e -egulat.Jr"! agency, ~oecV!Tg ~"e apP;'c:l: I.
ty of thIS Bectlon, has not been brought to a cond'lio, of c::l:-l?b..a:lce '..,..~J"J'1 Sl.'l. ""1O:'L'"..5 ar'...e' :''l.e .:.Hf
of the nobce or t.ie bme prescnbed 1...'1. the notJce, willc~eyc!" peroe IS late:, or 0::1 W:"IC'1 .sood l~~"1
efforts for compliance have not been commenced, as c.eter.-.Lnea by :"'\..e ~eg'JI.Hcry a;:encv re
regulatory agency may, for good cause show::, ex:end the CCT:',plLance d3.t.e ?resc"'~i!c In a "'lo,a~'c~
noece.
_ {c} When the period specified in subdivision (b) has ex';)L---ed Without cOmj:l:larce, the reg'J 120 t.o ')'
agency shall mail to the taxpayer a DOUce of nO'l.complia.'1ce The 'iotlce of nor.coM?I'ance sbP :,e 'n
. such fonn and ahalI Ulc\ude such 1.11formabon as may be presc:-'bed by t..1e F':-a::1C"LSe Tax Bea';::, sn", :
bemailedbycertlfiedmaHtothetaxpayera~Lh.e t.axpaye,'s 1.a3t k-'1own address, and spat! adv;se. the
taxpayer (1) of an intent to nobfy L~e Franchlse Tax Boa:-d of the ::oncor1pblnce W,tJ-'1 lO:!a)'s
unless an appeal is filed, (2) where an app€aJ may be fJ!ed, and (3) of a generAl descr'p~:on of :':'1;;' ux
consequences of L~e fllmg with the Franch~e Tax Board Ap?ea!s sr a[1 be mace :..0 :'~e sa'roe bod v
a.nd in the same manner as appeals f:-om oLier actlOrs of the reg-t:latory age"cy lr ~G a::peal L>
made within 10 days or after disposltion cf the ap?ea; :f t.."'e regulator! agency IS Sl.:s13I"d the
-regu1a.tory agency shaH notliy L\e Franchlse Tl!.): Boar": of <J-;e i1or:co\T'.?hance "if) cet:kc:"Q'"l s'~a ' ~i'
allowed for the items proY1ded Ln subdIVISIon (a) from the date of the notJ::e or "orccMpl'R:'ICe 'Jnu'
the date t..~e regulatory agency deterrr'mes ~~al the substandard buslrg- has ::ee'l ':JrtJ'Jg"~ W d
condition of compliance. The l'eg'.llatory agercy sha't Inalj to tJie mrchlSe Tax 3car::J ar: :;....e
taxpayer a notice of compliance, whIch naboe shall be L;: such for::l ar.c :ncluc:e 5\,;C', l~rOr;-,a:lon !!os
may be prescribed by t..ie Franchise Tax Boa.--d In the eVe'lt ~:",e penod of :::oncorr.plLar.ce does ~Ol
cover IU] e::J.tire t:a:uble year, the deductJons srall be demed at t..1e ra~ of one<weJ.,:'l for cae!" ';.; i
1nont..~ during the period ot noncompliance.
...If the property is owned by more t.han OM owr.e:r or U recorded title 15 In the naMe of a fi~':'~ou:;
'Owner, t.~e notice requirements provided 111 subdinsicn r~) a~d t.h~ SUOCl'v1SIO'l sh a:l be s2.:';s;' e.: ~ 0,
each owner if the nobces are maIled to one owner or to t..he ficbbous roan-.e a.,.,....,€!" at the a:k.res.>
appe~g on t.~e latest available prof)erty t.a.'l: blli However, nouces r:".ade PUts;.].!!. 'It ~ :.:" '5
Bubdivul10n shall not reheve Lie regulatorj age:'cy fran fUnl:.sb~.g ta.xpaye~ ide::t!.cst.;O'1 ,!,fo~~a
tion requLo-ed to implement this seebon to the Fra.'lcl-:.~e Tax Board
Cd} For the purpos.es of t..llls section, a notice of llOocomphance shall root be mailed by t.he
regulatory agency to the Franchise Tax Board t! any of the followlI,:g occur
(1) 'The. rental housing was rendered substa.....da...,j solely by reason of ea:-,_1..quake, ~oOO! 0" c:.he"
natural c.lSaster except where the condltJon remains fer mo:"e t.han t..1.~ee vea....s artcr the c sa..s:..e-
. . . ..
~
.(2) The owner of the ~ntal housing has secured financmg to bnng &e ro~~Il:'g :n~ cc~:Ji'ance
vnth those laws or codes which have bee"! '1I01at.eC, ca~l..'lg We hous~g ~ be classified a.s
lubllt.;.'1da.rd, and has commenced repami or other work ~ecessar'f to ~r..ng the hO:.LS'r'g :..nt.o
eomp],..nt:e~
d3~ The owner .o~ ~nb.l housing which is not wiL~in the mearung' of housl:1g acccMrnocatJc~ as
ed by Bubdivulon (d) of Secbon 35805 of the Health and Safety Code ~ll..S atr..ef"p:.e-d :AJ
~A) ~e~ure (manc;ing to brin~ the hOUSing mt.o compliance W\ti1. t..!-,ose 13ws 0, cO<les w)--Jch ra..e
n vto ted, C3USlDg' ~ hOllSLng' to be classLfied as s:Jbstaodard, and
.~t~ h". :.. Indicate del~U~n.a by amendment
83 r
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117274
REVENUE AND TAXATION
{B) 'The financing is denied solely beeanae the hOUSLng jg located in a neighborhood or geo~phlcaJ
area. in which CmandaI institutiona do not proVlde finanCIng for rehabll1tat:on of any sue' .'lOUSI..'1g
(e) This section doea not apply to deductions from Lncome denved from property rendered
substandard Bolely by reason of a change In applicable state or local hous:ng stAr.card.s unless the
violations cause substantial danger to the occupants of the property, as determmed by t..1e M!!r..:1at.cry
agency wbieh bas aerved notice of nolation pursuant to subdJV1Slon (b).
(1) The owner ot rental hoUsing found to be in noncomphance shall, upon total or pal"oal dlvestlture
of interest in the property. immedIately notIfy the reg-u.latory agency of L~e name and address of tJ'e
person or persons to whom the property has beEn said or ot}.ervnse tra:lS!erred and t.'1e date of the
sale or transference.
.(g) By July 1 of each year. the regulatory a.genc:y shall report to the appropnate leg'.ilat:ve body of
ita jurisdiction all of the foHowing information. for tolle precedIng calerdar year, rega:xhg Its
activities to secure code enforeement, which shall be pubhc :nformauon
(1) The number of written notices of viola.tion Wlued for substandard dwen~gs under gabd.:V'.5101'
{b).. . .
(2) The number. of violatioD5 complied with Wlthin the penod pres<:r:be~ Ul SUbdJ\"lSIOn (b)
..(3) The number of notices of noncompliance issued pursuant to iubdivulon (c).
(4) The number of appeala from those notices pursuant to 8ubdiVlSion (c).
, (5) Tb~ number ot IUccessful appeals by O'WDera.
'.. (6) The number of notices of noncompliance maned to L~e Franchise Tax Board pursuant to
aubdiviaicn (c).
. ('7) The number JJf cues in which a notice "Of lloocompha~ce was not sent pursua.nt to . . .
'Iubdivision (d).
(8) The number of extensions for complia.'1ce granted pursuant to subdlVlSlon (b) and the mean
IVer.1g-e length of the extensions,
(9) The mean average lengt.l-a of time from t.~e issuance of a Dobce of VlOlation to the m.a.Jlmg of a
notice of noncompliance to the Franchise Tax &a..--d where the notlce IS a.ctu.aJlv sent tD the fra.nch:se
Tax Board. .
-. (10) The l1umber of eases where compliance 18 a.chieved atter a noUce of noncarnpha:Jce has bee"!
mlliled to the Franl'hiq.e Tax Board.
(11) The number of instances of dWillowance of tax" deduct.:ons by the Franduse Tax Board
resulting from referrals made by the regulatory agency Th:s l."!fonnatlon may ~ file-d 1II a
.upplemental report in succeeding years as It becomes avaIlable
.(Added by Stats.1983. Co 488. p. , ~ 29. Imd. eff. July 2.8,1983 Amended by Stats 1983. c 1~02,
p. . f 21.5, urgency, df. SepL 2'1. 1983; Stats 1985, C 106. P , 9 128)
1981 amendment applica.bl8 in computaturl1 of ta:::u for ta:.able years beg'l1lTll7lg 07J OT
, . after Ja:n.. 1. .1983, ue nou under 9 170t4.5,
_ - 1913 ."-f'l~ Substuuted a& the end or lubd. (a)
""wbd.i~oa (C)R ror '"rubdJ\'Ulon (e)", and a\a.dc l1OIUub.
ItanUw ehances lhrou,hoUt the ~n.
1.9&5}o- .L...-..mt. Made llCmubaanl1ve ch.&niCll to
_.;....ahr, the code&.
,
OennoOoa' FOrnlC1' 4 17299. a.dda:! by St.a~ 191~. ~ 2J8
p 4.4J ~ [, amended by St.lU [918. ~ :286. /l ~ 1% ? I
St.lO 1 'n9, C 292, II 1080, ~ 20, St.ll3..19SO. C 426 /l &60,
t ~
[. ~~21S. AbandonmeDt l~ t.u recoupment leu; nondeductibility
: In CQmputin~ taxable income. .no deduction shall be allowed for any of the following
(a) Abandonment fees paid under Section 51061 or 51093 of the Government Code
, (b) Xu: recoupment feel paid under Section 5114.2 of the Government Code
(Added by St.ata.1983. Co 48S, p. ~ i 29. imd. ef!. July 28, 1983.)
~ F~ I 17299.1. added by Stata. I 97" Co f' S
tcm. P. 21'1. I Co &DIeMed .... Sta..J....~ Co ..... 606' : 1Its.I976, c 176. P 32., t 12.2. St.au.1977 cIS) p
VT ... ~,... .... p. , ~'7', f 19 . ,
UnderlIne Indleatu chang.. or addItion. by .mendment
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