Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: John D. Nibbelin, County Attorney
Subject: Correction of Property Tax Rolls Pursuant to sections 4831, et seq., of the Revenue and Taxation Code
RECOMMENDATION:
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Approve correction to the identified tax rolls.
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BACKGROUND:
Revenue and Taxation Code sections 4831, et seq., allow for the correction of clerical, descriptive, and tax roll errors or incorrect entries. Over the course of any year, it is not uncommon to uncover some errors among the tens of thousands of assessments made by the Assessor. The errors may be caused by defects or delays in information or descriptions provided by assessees, recently discovered economic or historical information, duplication of assessments, or simple clerical or mathematical errors by the assessee or the Assessor, or combinations of the foregoing. Incorrect tax roll entries may also result from processing delays, such as when the Assessor is awaiting resolution of disputed issues through the assessment appeals process or litigation. When the correction to the tax roll involves a refund, correction, or cancellation of taxes in excess of $50,000, approval of the Board of Supervisors is required for that correction.
DISCUSSION:
The Assessor and Controller have identified twelve enrolled assessments that require a correction to be approved by the Board of Supervisors. Attachment A to this memorandum lists the name of the taxpayer and the property address, the reason for the correction, the amount of the correction, and the Roll Change number.
In addition, Board approval is requested to correct a clerical error on a roll correction approved by this Board on June 25, 2024. On that date, the Board approved Board Change No. 23-1958, which was described as a tax roll reduction of $99,398 for the 2023 tax year, with no refund (Parcel No. 015-031-180; Owner on Record: SSF East Grand Venture LLC). While the amount of the tax roll reduction should have been $99,938, we requested approval of $99,398 instead, transposing two digits. Board approval of the corrected amount of $99,938 is requested at this juncture to ensure clarity of the correction.
Board approval of these corrections is evidenced by the execution of the Roll Correction form by the Board President on behalf of the Board of Supervisors.
FISCAL IMPACT:
The total fiscal impact of the roll corrections in Attachment A is a reduction to the tax roll of $199,447.21 in 2018, $288,632.43 in 2019, $253,634.63 in 2020, $225,167.68 in 2021, $308,112.77 in 2022, and $159,499.71 in 2023. Refunds will issue in the amounts of $233,271.50 for the 2018 tax year, $327,297.17 for the 2019 tax year, $279,700.82 for the 2020 tax year, $241,416.43 for the 2021 tax year, $321,052.79 for the 2022 tax year, and $98,812.15 for the 2023 tax year.
The total fiscal impact of the corrected roll correction is a reduction to the tax roll of $99,938.00 for the 2023 tax year, which is $540.00 more than the amount previously approved by this Board on June 25, 2024.