In compliance with the i. P. M. Ordinance and implements that into their training opportunities. Over the last several years, they dont apply herbicide as part of their programs anymore. We felt that overall consistent with the citys i. P. M. Ordinance directives, which is to use application as a last resort, that was an environmental benefit. We were able to work with them on changing it and hopefully to the benefit of everyone on the island. And then finally, weve been working with them as i talked about earlier on the stewardship segment, a variety of demonstration gardens on y. B. I. I think were trying to get more participation from different segments of the community, but if theyre driving by them and learning from them, thats a good thing, as well. Just this last weekend, we had a removal party, removing the ivy from outside the Treasure Island gym and replacing them with natives. This is what they look like. We expect them to fill in and provide some nice environment there. This is one that we basically developed in a small little patch of otherwise unused land, sort of right outside the g. A. A. Field and the Treasure Island playground outside from araceli cafe. Theres some blooming daisy, some other ones, as well, that adds a little bit of curb appeal with y. B. I. Natives. And the one we did before the Treasure Island gardens last year was right outside the ship shape on sort of the Southern Side of the building. We worked with sherry and alex and cheryl at the ship shape to fill in this sort of southern walkway with y. B. I. Natives and thats coming along nicely, as well. I think at this point, i know that peter has a few things to add, and so ill toss it over to him, and then, well both take questions. Yeah. Peter, i did not know you were a naturalist. Every memo i get from you, fantastic. Nice presentation. Yeah. So jump in any time with questions. Peter brastaugh. Last week, i did kind of my full whirlwind presentation to the board, so its nice to dig in a little deeper. I think peter wanted me to cover just a few more things and highlight all of this work the way that this work on Treasure Island, yerba buena fits in in the context of the resolution that we passed last year. So peter has been coming pretty much religionly to our Interagency Working Group meetings around biodiversity for several years. Hes been a trafferrific collaborator at the city level and talk about all of the work that were doing citywide. And he did highlight one of the things that were working on in the Biodiversity Agency working group, one of the things that we highlighted in our presentation was it last week . Yeah, last week or two weeks ago was the supply of our native local plants. So lets bring yerba buena down to Treasure Island. So if we do that, weve got to figure out how were going to create that supply. So were going to focus on that problem and come up with solutions in the interagency group. And i think as it relates to Treasure Island and Yerba Buena Island, its a really exciting opportunity. So the site where the building is now, theres a buildout next to that diagonal building, its nice and large. Theyve got space there, but according to the Timeline Development and according to how the timeline proceeds, they may not be able to say there much more than a year. Its not totally clear. So wheres the next temporary location for that . And then, also, where can we think longterm in terms of this function and how do we arrange that mechanically and functionally and everything as peter alluded to . When you look at the ideas, the urban farm area, huge area, many acres, so we might want to think about that related to this function. Also just want to highlight the work that we did with writing that tenpage memo that was basically bob asked me to look at all of the documents related to sustainability and open space on Treasure Island, so i did, and we expected it last week as part of the packet, but it really, again, highlights if we want to have this sustainability vision, this vision of sustainable Treasure Island and increased resident sense of place, we need to use native plants to do this. So the whole idea of a nursery ties in really well with putting that product forward and encouraging all of our partners to use that as a guide book for landscaping in the environment. So finally sorry if im talking too long. Peter gave you a nice, thorough presentation, but i also wanted me to fill in a little on the two of the sort of o. N. M. Habitats. So one is the ongoing maintenance of all these places for the invasive plants. So letters from brown justices contractor from the developer to grow plants for eight acres. Weve got the nimitz that came online. The whole island, its a gigantic disturbance, which we love. Its a great opportunity because its a great opportunity to bring people to the island to get involved, but its a real challenge cthat we have to rise to. So just want toded to highligh that, that thats why were making the effort for that on a small scale right now, but that need is going to increase exponentially as all this new space comes online. Its revegetated, but its exploding exponentially. We talked about priorities in the near term where we want to do these projects, once you complete the individual projects, whether an acre or two acres, so for example, the slope of clippers cove, we want to restore all of that. Theres a lot of nonnative in there, but its a priority because of the connection to the cause way. Its a great opportunity to do that, and make it done right there, so yeah, ill stop. Okay. Peter. Very exciting. Commissioner shen, please . Thank you, both peters. You know, this has been an area that im very interested in is the increasing the biodiversity and the sustainable vision for Treasure Island. I think that is really one of the hallmarks at Treasure Island which actually was recognized and given awards at different levels. I think we even received the reed platinum for new areas. Remind me, peter, what that was. There was a reed designation that we got as a in our land for sustaining sustainability on the island. Reed n. D. In addition to the platinum, yeah. So reed n. D. And also, the fact that we got from the clinton Climate Change award, as well, for our original master plan. So i think these are part of the vision. The question is when we implement, how are we going to do it . And i would say that yes, that implementation and management is important for building the staff. The invasive plants, once they get a foothold, which is why its so important at the beginning once they get a foothold, then the effort and the manpower thats required rises exponentially, so you want to, its front end, as these new areas are being reconstructed, that we have the right people and the right effort involved in keeping these invasives out of Yerba Buena Island and Treasure Island. And i agree that the nursery is a great idea especially if theres an interest of how native plants are so important to biodiversity. I think more people, not just us as the public entity, but also private citizens and residents are wanting to do more about planting native piece hes species in their garden so theres a whole biodiversity of life. A nursery makes sense because there is an increasing demand and theres not enough places that are propagating these types of plants, so i would really encourage us to look at that possibility on Treasure Island and what would it take . Well, currently, its under the oversight of l. E. J. And l. E. J. , could you legacy for environmental justice. But definitely, we should look into explore how we can keep the nursery on the island and expand it. Especially after a year we might lose that site, lets look at other possibilities. We do have an area that was meant for an urban farm, and i think this falls right into that category and so some of that space, that can be looked at. So i hope that we would look into that and come back with those possibilities. Absolutely. But looking at the soil, looking at the hydrology, how we do stormwater, runoff, all of that is part of the plan, and certainly integrated Pest Management once we actually have the parks and gardens in operations is so very important. But the soil is particularly important at this time because we are building, and if you dont have the right soil, the right soil mix, the composition of soil, youre never going to get plants to really thrive. So i think we need to work with the Landscape Architect i see somebody is here from c. M. G. To look into what are the specifications for that soil . You know, we have native soil on Yerba Buena Island. Treasure island is disturbed soil because it was fill that was brought in, but certainly, the experts on your team there should be an expert on your team whos looking at what type of soil is being brought in. Sometimes, its construction debris, and they just bring any old soil in, and thats not going to work for the 300 acres of parks and open space that were going to have. Lets make sure that we get the right type of material thats necessary there for this park to thrive. So these are a few of my comments, but i continue to be extremely interested in the topic. I think theres really incredible Educational Value here. We really can show what Treasure Island is doing here. We can collaborate with many institutions in our own stye. The academy of sciences, weve got a board member thats from the academy, the botanical gardens, the exploratorium. I know that i already have collaborations with the golden gate audubon society, and the Educational Value, not just for the city on the island, but its a region, and as a teaching model thats not just for the region but also perhaps nationally, as well, that we are on the cutting edge of this. So thank you, the two of you, and look forward to hearing more as we progress. Thank you. Thank you very much. And i want to just follow up on my fellow commissioner. Everything i mentioned earlier, and i think the commissioners also mentioned, what we are doing at Treasure Island is unlike anything else going on or where or why, and we really need to underscore that. Building a small city within a city, were taking all the problems, all these challenges, Lessons Learned from San Francisco development, and we know that San Francisco is one of the most iconic cities in the world. We have architects, engineers i just mentioned our Landscape Architect martin. We have people that are experienced for me, getting the opportunity to redevelop Treasure Island has come full circle. I worked on the San Francisco environmental sustainability plan. And one of the commissioners and i, we were talking about the sustainable Pest Management. The Treasure Island, as a matter of fact, is the only development that is only the sustainability plan. The late mayor lee actually reached out to all the region of the bay area to remind ourselves, why are we not extending Educational Opportunities to alameda, to all the other regions, to santa clara, to silicon valley. Let all these kids come out, this wonderful vedevelopment oa lifetime for them to see what we are doing here. With regards to the native plant, we need to challenge all of them, because yeah, we will be building a north street. In San Francisco, i remember peter, in your last presentation to the commission for Treasure Island, as you look around the bay area, we have all these native plants. Yeah, we could be a repository now. We have all the experts, and with all the enthusiasm of Peter Summerville and peter, the other peter, i see you guys are working i mean, all this stuff that we are getting from you all the time is less we convene. Less we convene, we interact more with the board of supervisors and everybody in the region. Why dont we convene and brainstorm how we can maximize all these great developments and everything that weve talked about here in order to have the maximum vision that the late mayor lee and including the new one, mayor london breed, can do this . So thats why were all excited about this development here is because when it is done, it will make people want to spend time on Treasure Island and Yerba Buena Island that they do in San Francisco or sausalito or anywhere in north america. So keep us posted. And well work with you to do whatever he need. Let me ask public comment, please, on this wonderful presentation. Do you have any ideas you want to relate to us . Okay. None for now. Thats fantastic. Thank you all for your wonderful work on this important project. Kate, the next thing on the agenda. Item 7, discussion of future agenda items for directors. Okay. We will reconvene and thank ahead. Thank you again for the presence of the museum, Treasure Island museum and all of you for sitting through these deliberations. Now you get a glimpse of what we are doing here. We take our jobs here very seriously, our developments. There is no questions we can rebuild the island because we have the professional expertise. But we also know that in order to have a point of destination, we need to look at the legacy and history and put all of those together and thats why all of you will continue to be our partners and much thank you for your presence here today. Meeting adjourned. The Bicycle Coalition was giving away 33 bicycles so i applied. I was happy to receive one of them. The Community Bike build program is the San Francisco coalitions way of spreading the joy of biking and freedom of biking to residents who may not have access to affordable transportation. The city has an ordinance that we worked with them on back in 2014 that requires city agency goes to give organizations like the San Francisco bicycle organization a chance to take bicycles abandoned and put them to good use or find new homes for them. The partnerships with organizations generally with organizations that are working with low income individuals or families or people who are transportation dependent. We ask them to identify individuals who would greatly benefit from a bicycle. We make a list of people and their heights to match them to a bicycle that would suit their lifestyle and age and height. Bicycle i received has impacted my life so greatly. It is not only a form of recreation. It is also a means of getting connected with the community through bike rides and it is also just a feeling of freedom. I really appreciate it. I am very thankful. We teach a class. They have to attend a one hour class. Things like how to change lanes, how to make a left turn, right turn, how to ride around cars. After that class, then we would give everyone a test chance chance to test ride. We are giving them as a way to get around the city. Just the joy of like seeing people test drive the bicycles in the small area, there is no real word. I guess enjoyable is a word i could use. That doesnt describe the kind of warm feelings you feel in your heart giving someone that sense of freedom and maybe they havent ridden a bike in years. These folks are older than the normal crowd of people we give bicycles away to. Take my picture on my bike. That was a great experience. There were smiles all around. The recipients, myself, supervisor, everyone was happy to be a part of this joyous occasion. At the end we normally do a group ride to see people ride off with these huge smiles on their faces is a great experience. If someone is interested in volunteering, we have a special section on the website sf bike. Org volunteer you can sign up for both events. We have given away 855 bicycles, 376 last year. We are growing each and every year. I hope to top that 376 this year. We frequently do events in bayview. The spaces are for people to come and work on their own bikes or learn skills and give them access to something that they may not have had access to. For me this is a fun way to get outside and be active. Most of the time the kids will be in the house. This is a fun way to do something. You get fresh air and you dont just stay in the house all day. Iit is a good way to exercise. The Bicycle Coalition has a Bicycle Program for every community in San Francisco. It is connecting the young, older community. It is a wonderful outlet for the community to come together to have some good clean fun. It has opened to many doors to the young people that will usually might not have a bicycle. I have seen them and they are thankful and i am thankful for this program. T 5, 4, 3, 2 , 1. Cut. We are here to celebrate the opening of this community garden. A place that used to look a lot darker and today is sun is shining and its beautiful and its been completely redone and been a Gathering Place for this community. I have been waiting for this garden for 3 decades. That is not a joke. I live in an Apartment Building three floors up and i have potted plants and have dreamt the whole time i have lived there to have some ability to build this dirt. Let me tell you handout you how to build a community garden. You start with a really good idea and add Community Support from echo media and levis and take management and water and sun and this is what we have. This is great. Its about environment and stewardship. Its also for the we implemented several practices in our successes of the site. That is made up of the pockets like wool but they are made of recycled plastic bottles. I dont know how they do it. There is acres and acres of parkland throughout Golden Gate Park, but not necessarily through Golden Community garden. We have it right in the middle of. Lets get started. Welcome. Yeah. You can be excited. You should be. Welcome to the beautiful new playground, everyone. [ cheering and applause ]. My name is phil ginsburg. I am the manager of the recreation and Parks Department. Were so pleased to have everyone here to celebrate what is really a transformation for this playground, a place where childhood memories will be created and opportunities for imaginative play are endless. There are a lot of Community Supporters and folks that made this happen. Were going to introduce and recognize all of them during our short program, but im so honored to introduce someone who has kept her eye on this playground for many years. As District Supervisor and now as mayor, she is our park champion and chief. Our kids do not need an advocate, because theyve got mayor london breed. Mayor breed thank you so much, phil. Let me tell you, i cant be more happy than to be here today. I remember a couple years ago when we cut the ribbon on the new basketball courts and there were conversations going on and on and on about the playground and the next to do something better. The parents who bring their kids here on a regular basis reflects what we see here today. As much as i love. I grew up in sands, so im a big fan, but the fact is these kids are going to have a great time. We are so lucky in San Francisco that we have so many people in this community that are so generous and were actively engaged to shape what this playground looks like right now. We have amazing contributors who have invested so much money into supporting and making this happen. Our incredible partner, the Parks Alliance, thank you so much for your continued alliance and this playground. Thank you were jody pritzer for your major contribution to this project. And brian baker who hosted. Thank you so much for your work and for your advocacy. The work that you do to raise the funds and contribute to make this possible makes it happen sooner rather than later. So thank you, because the kids that are here today are going to be able to have a good time and enjoy this amazing playground. I know they dont want to hear a bunch of long speeches. I know they cant wait to get started with playing. Thank you to the nopa community and the ashbury community for your work and advocacy. It is so great to be here today to have this incredible experience. I know you are wondering why is sheriff vicky hennesey here today. Shes not here to take anyone to jail. Her granddaughter is a lover of this playground and we are happy to have her as a supporter, so thank you for your service to San Francisco. Fill, you say that i am the park champion, i tell you no one works harder to bring in the resources and move these projects faster to get these done so that you have these results today. Thank you and your team for the work that you continue to do. [ applause ]. Mayor breed last but not least, i started that and she finished it. Valley brown has been an amazing advocate for this community for decades and she made sure that we got this project done. I will say in absolute record time. We just broke ground on this project last year and in bureaucracy time, this is fast. Ladies and gentlemen, the person who was making it happen and doing the work for this community, your supervisor, valley brown. [ applause ]. Thank you, mayor breed. I remember when this was a twinkle in your eye, phil. I see the ashbury council is here. People have come here because this is an amazing park and the way that it was done with the contributor contributors made it what it is now. Look at everything. I was looking around. I cant believe how cool it is, and im going to take a slide down that slide. I dont know if anybody has done it yet, but i want to go and slide down that slide. It looks so fun. I have to say that the city is like a tanker in ice. Every time we try to do something, it takes that long. This is something that went fast because of Community Support, because we had private people coming in and saying lets make this work, and we can turn faster than a tanker in ice. Thank you, everyone, thank you, mayor breed, and lets play. Supervisor brown said it perfectly, lets play. The mayor has keys to the city and gives proclamations at the board and we give away park signs to true park champions. Thank you for all of your incredible support. [ cheering and applause ]. The mayor alluded to the fact that this was a Big Community effort. We need partners and friends. Government doesnt do it all alone anymore. We need the support. Im pleased to bring up our closest friend, drew beker. The alliance of Parks Department have worked together since 2013 or 2014 on lets play s. F. Which is our campaign to renovate the 13mo 13mostdeserving playgrounds around the city. It is a 30 million effort that has a significant amount of public money, but that wasnt enough to get it done. We are the Parks Alliance and is the San Francisco recs and Parks DepartmentWork Together on so many things, including our 150th Golden Gate Park celebration. This is part of that. The panhandle itself was practice for building Golden Gate Park. Around the park are 80,000 trees that were planted to figure out what would work best down the road. Im so pleased to bring up a special partner, drew beker. Thanks, phil. I want to give a shout out. Thank you, mayor, thank you, valley, thank you, phil. The Parks Alliance is so happy to be a part of this wonderful event. I would like to give a shout out to the civic committee. Thank you so much. You helped make this possible. I want to give a shout out. Thank you, liz, for everything you do. Also brian baker held an event before this. Thank you for you and your family to support us and the San FranciscoParks Alliance. Thank you so much. And the rec and park commissioners, we couldnt do this without them giving the okay to make all of this happen. We have partners with rec and parks and they dont get shout outs that much. I want phil, lisa, and abigail to know how much we appreciate what you do. It is so amazing to have one of the top rec and Parks Departments here in San Francisco. You have no idea how important it is to push these types of projects forward and make this happen and thats because it comes from the top. Your amazing manager, phil, ginsburg, lets give it up for him. This publicprivate partner that was alluded to, we raised about 11. 3 million for 13 playgrounds across the city. Our goal is to raise 14 million, so we have a little bit more to go in order to make this playground and close out this program and have the most equityfocused Playground Initiative in this country called lets play s. F. Lets make sure you visit lets play s. F. Make sure you are part of this movement to bringing this movement to 20,000 kids across this city. Its about making parts a part of each and every community. Parks are part of the big puzzle, about keeping the parks part of our story. We need to move neighborhoods forward building parks. Thanks for being a part of this movement and lets play. Thank you so much. Thank you, drew. This playground is about play and its about community. So representing our community today, we are so pleased to welcome 45 preschoolers from steppingstones preschool. Your granddaughter is here, but steppingstones has a spot in my own heart. Representing steppingstones and speaking on behalf of the community, im pleased to welcome a few members to share the importance of lets play. Hi. My name is rakoia. Im a director of a local preschool up the street, but more importantly im a mother of a 2 year old who is up there right now. I actually came here from l. A. I went to ucla. When i came to San Francisco and looked at the preschools for work and realized none of the preschools have outdoor spaces or if they did, it was tiny. So steppingstones uses the community for their playground. What a resource to have playgrounds like these. This is an amazing playground just for the preschoolers, but also now that im a mom, for communities like this for playgrounds that inspire community and imagination. We were just here in april for the ground breaking, and now its november and its incredible. Thank you so much, everyone. [ cheering and applause ]. Before we do our first slide with our steppingstones preschoolers and supervisor brown, we have some gratitude. I need to do some closing acknowledgements. We have a lot of gratitude for all of our supporters. Without their help and support as i said, this wouldnt be possible. Let me echo my thanks to the pritsker family. For brian and lesley baker, thank you so much for your support. For the folks from kaiser permanente, they have been big supporters. This weekend we lost an advocate for health and equity and diversity and true supporters of playgrounds and someone who understood the very important experience of play. We would ask you to take a quick moment of silence in mrmr. Permi mrmr. Permi mrmr. Permi mr. Permit permanentes honor. Thank you. Lets give a round of applause. Were also pleased to be joined today by sheriff hennessey and her granddaughter. Vivian liang, and then dmitri barstani is here with his mom, georgia. Are you here and can you raise your hands . Theyre over there. Thank you, dmitri and georgia for being here today. Were honoured to be here. His memory and gus memory will live on. I would like to thank niko and marie who helped to work on the bench plaque that i believe are here. Tim sieford and michelle welsh. Steve courier from the parks and recs open space advisory. And then to the design and construction teams, you have an inspired design and project. They deserve our thanks. To the landscape project. Jeff cooper from c. P. M. Services. And then to my own amazing team, the project managers for this effort, it takes a village, karen rupert, brett emerey contributed to this project. Thank you, lisa branson, to your team to make this dream come to reality for our kids. Were going to have some honorary preschooler that is are going to join us. Supervisor brown, if you want to join us too. The mayor is going to lead us in a countdown. Mayor breed okay, supervisor brown, youre going to have to put a kid in your lap. Are we ready, kids . Five, four, three, two, one, lets play thank you, everybody. In the words of our mayor, lets play. [ ] [ ] i just wanted to say a few words. One is to the parents and to all of the kids. Thank you for supporting this program and for trusting us to create a Soccer Program in the bayview. Soccer is the worlds game, and everybody plays, but in the united states, this is a sport that struggles with access for certain communities. I coached basketball in a coached football for years, it is the same thing. It is about motivating kids and keeping them together, and giving them new opportunities. When the kids came out, they had no idea really what the game was. Only one or two of them had played soccer before. We gave the kids very simple lessons every day and made sure that they had fun while they were doing it, and you really could see them evolve into a team over the course of the season. I think this is a great opportunity to be part of the community and be part of programs like this. I get to run around with my other teammates and pass the ball. This is new to me. Ive always played basketball or football. I am adjusting to be a soccer mom. The bayview is like my favorite team. Even though we lose it is still fine. Right on. I have lots of favorite memories, but i think one of them is just watching the kids enjoy themselves. My favorite memory was just having fun and playing. Bayview united will be in soccer camp all summer long. They are going to be at civic centre for two different weeklong sessions with america scores, then they will will have their own soccer camp later in the summer right here, and then they will be back on the pitch next fall. Now we know a little bit more about soccer, we are learning more, and the kids are really enjoying the program. We want to be united in the bayview. That is why this was appropriate this guy is the limit. The kids are already athletic, you know, they just need to learn the game. We have some potential collegebound kids, definitely. Today was the last practice of the season, and the sweetest moment was coming out here while , you know, we were setting up the barbecue and folding their uniforms, and looking out onto the field, and seven or eight of the kids were playing. This year we have first and second grade. We are going to expand to third, forth, and fifth grade next year bring them out and if you have middle school kids, we are starting a team for middle school. You know why . Why . Because we are . Bayview united. Shop and dine in the 49 promotes local businesses and challenges residents to do their business in the 49 square files of San Francisco. We help San Francisco remain unique, successful and right vi. So where will you shop and dine in the 49 . Im one of three owners here in San Francisco and we provide mostly live Music Entertainment and we have food, the type of food that we have a mexican food and its not a big menu, but we did it with love. Like ribeye tacos and quesadillas and fries. For latinos, it brings Families Together and if we can bring that family to your business, youre gold. Tonight we have russelling for e community. We have a tenperson limb elimination match. We have a fullsize ring with barside food and drink. We ended up getting wrestling here with puoillo del mar. Were hope og get families to join us. Weve done a drag queen bingo and were trying to be a diverse kind of club, trying different things. This is a great part of town and theres a bunch of shops, a variety of stores and ethnic restaurants. Theres a popular little shop that all of the kids like to hanhang out at. We have a great breakfast spot call brick fast at tiffanies. Some of the older businesses are refurbished and newer businesses are coming in and its exciting. We even have our own brewery for fdr, ferment, drink repeat. Its in the San FranciscoGarden District and four beautiful muellermixer ura alsomurals. Its important to shop local because its kind of like a circle of life, if you will. We hire local people. Local people spend their money at our businesses and those local mean that wor people willr money as well. I hope people shop locally. [ ] hi. My name is carmen chiu, San Franciscos elected assessor. Buying your first home is a big deal. For many of us, its the single largest asset that well own. Thats why its really important to plan ahead for property taxes so that there are no surprises. A typical question new homeowners ask is what is a supplemental tax. So understand supplemental tax, we need to start with proposition 13. Under californias prop 13 law, the value we use to calculate your property tax is limited to a 2 growth peryear, but when ownership changes, prop 13 requires that we set a properties assessed value to market value. The difference in value between the previous owners value and the new value is the supplemental assessment. How does the supplemental assessment translate to the tax you need to pay . Supplemental tax is calculated by applying the tax rate to the value and then prorating it for the amount of time that you owned it in that tax year. In generale, the tax rate is roughly 1 . Lets walkthrough an example together. Here dan is the original owner of a home with a prop 13 protected value of 400,000. With a tax rate of 1 , he pays 4,000. Dan sells his home to jennie at a market rate of 700,000. In this case, jennies home will be reassessed to 700,000, and jennie is responsible for paying property taxes at that level from the time she first owns it. Many times, people might have already paid their property taxes in full by the time they sell their home. In that case, dan has paid 4,000 in taxes already for the full year. Jennie would likely payback dan through escrow for her share of the 4,000, depending on the proportion of the tax year she owns the home. However, shes also responsible for paying taxes at the higher market value from when she begins to own the home. How does that work . Lets say jennie owns the property for nine months of the first tax year, which is approximately 75 of the year. During the escrow process, shed pay dan back 75 of the 4,000 he already paid, which is 3,000. On top of that, she would owe taxes at the higher rate for the proportion of the year she owned the house. In this case, she owes the amount not already billed through dan or 700,000 minus 400,000, multiplied by a tax rate of 1 , and multiplied again by 75 to reflect the time she owned the home in that tax year. Here, jennies supplemental tax is roughly 2,250. Going forward, jennie will be billed at her new reset prop 13 value. Are you still with us . If this isnt complicated enough, some new owners might receive two supplemental tax bills, and this has to do with the date that you transfer property. But before we get to that, you first need to understand two concepts. First, what is a fiscal year . In california, local government runs on a fiscal year. Unlike the calendar year, where the year begins on january 1, a fiscal year begins in the middle of the year, on july 1. Property tax follows the fiscal year cycle. Second, state law requires property be valued as of january 1 every year, in other words, new years day. The value as of january 1 is used to calculate property taxes for the upcoming fiscal year. This means Property Value as of january 1, 2018 will be usedtor fiscal year 18 used for fiscal year 1819 covering july 2018 through june 2019. Similarly, the value of january 1, 2019 will be used for the fiscal year covering july 2019 through june 2020. Now back to whether you should expect to receive one or two supplemental tax bills. The rule of thumb is that if the property transfers happens in the first half of the fiscal year, in other words between july and december, then you should expect only one supplemental tax fill. If the transfer happens in the second half of the fiscal year or between january and june, you should expect two supplemental tax bills. Heres the reason why. Using dan and jennies example again, dans 400,000 value as of january 1 is used to set the tax bill for the following fiscal year beginning july through june of the next year. Jennie buys the property from dan in october. The taxable value is reset to 700,000 as of october, but the bill issued still reflects dans lower value. In this case, jennie would expect to receive one supplemental or catchup bill to capture the difference between her assessed value and begans fr begans dans from october through june. Because of january 1 we already know of the sale, we would have used the following year to set jennies property taxes and no other supplemental bill should be received. However, if dan sells the property to jennie in march, instead, jennie should expect two supplemental bills. Like before, jennie would receive one supplemental bill to cover the time in which she owned the home in the current tax year from march to june. But because as of the next january used to set the tax base for the following tax year, dan still owned the home, the following years entire bill still reflects the values not updated for jennie. In this instance, jennie receives a second supplemental for the following year covering july through june. After the supplemental tax bills, new owners should receive only one regular tax bill peryear going forward. Remember our office values the properties, but billing and collections are handled by another Organization Called the treasurer and tax collectors office. If youd like to learn more, please visit our website at sfassessor. Org. Thank you for watching