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Ordinance would let assessor grant retroactive tax‑exemption years when construction spans calendar years; committee forwards to assembly
Summary
The committee forwarded an ordinance clarifying that the assessor may treat the first year of a tax abatement as the calendar year when construction spanned the year boundary, allowing retroactive treatment in limited circumstances. The measure was moved to the full assembly.
The Committee of the Whole reviewed an ordinance amendment on Feb. 24 that would permit the assessor to determine that a tax‑exemption year may begin in the calendar year when construction spanned multiple years, subject to conditions.
City attorney/finance staff explained a case in which a developer’s construction extended into a later calendar year. Under current code staff lacked authority to treat the project’s first abatement year as the earlier calendar year when partial construction occurred. The proposed amendment would allow the assessor to authorize retroactive treatment when the project was completed and when the developer agrees to the retroactive approach.
Staff said the amendment responds to a specific request (Torrey Pines senior housing was mentioned as an example) and would be applied narrowly; if taxes had already been paid, a refund could be issued under the ordinance. Committee members asked how widely the program is used; staff said municipal tax‑abatement programs exist in other jurisdictions but take‑up varies and that the city does not have evidence of systematic under‑use.
The committee voted to forward the ordinance to the full assembly for consideration; the item was advanced with no recorded objection at committee.
