City of San Mateo Law Library
City of San Mateo Municipal Code.

3.58.030 EXCLUSIONS.

The tax imposed hereby shall not apply to the following:

(a) Minor construction or improvements which do not increase the floor area;

(b) Reconstruction resulting from earthquake, flood, fire, or other damage or destruction over which the owner had no control and which does not increase floor area over that which previously existed. Reconstruction which adds to floor area which previously existed shall, to that extent, be subject to the tax imposed hereby;

(c) The building or construction upon a lot of record in a subdivision of land for which land has been dedicated, fees paid or both, pursuant to this code, to the following extent:

(1) Where land has been dedicated, the value thereof for purposes of computing this exclusion shall be the value placed thereon by the tax assessor at the time such dedication was made,

(2) Where land has been dedicated or fees paid, the exclusion hereunder for buildings on each lot shall be computed on a pro rata basis as the total number of lots of the subdivision bear to the total amount of fees paid or value of land dedicated,

(3) Any exclusion hereunder shall be carried over as against subsequent building or construction upon the same lot until such time as the total amount which would be or would have been collectible for the exclusion equals the amount of fees paid or value of land dedicated. For all building or construction thereafter, the tax shall be levied in the manner provided herein.