Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: Juan Raigoza, Controller
Subject: Resolution Authorizing the Hiring of Retired Management Analyst, Mercedes Yapching, to an Extra Help Position Prior to the Expiration of the Post-Retirement 180-Day Separation Period.
RECOMMENDATION:
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Adopt a resolution approving the rehiring of retired Management Analyst, Mercedes Yapching, to serve as a Management Analyst in an Extra Help position subsequent to retirement, and certifying, pursuant to Government Code §7522.56, that the nature of employment and appointment is necessary to fill a critically needed position before the post-retirement 180-day separation period expires.
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BACKGROUND:
On September 12, 2012, the California Public Employees’ Pension Reform Act, which is known as “PEPRA” (Assembly Bill 340), was signed into law effective January 1, 2013. Additionally, Assembly Bill 197, which amends a portion of the 1937 Act, was signed into law the same date to be effective January 1, 2013. The PEPRA legislation includes provisions in Government Code Section 7522.56 requiring a 180-day separation (“sit-out”) period following the date of retirement for non-safety retirees who are re-employed by a public agency within the same retirement system.
The 180-day sit-out period may be waived as provided in Government Code Section 7522.56(f)(1), if “the employer certifies the nature of the employment and that the appointment is necessary to fill a critically needed position before 180 days have passed and the appointment has been approved by the governing body of the employer in a public meeting.” The appointment may not be placed on a consent calendar.
DISCUSSION:
California state property tax laws are unique and very complex, requiring years of experience to become an expert in their calculation, administration and distribution as required to carry out the functions of the County Controller’s Office. Property taxes are typically the largest source of discretionary revenue for local governments. This highly specialized expertise is necessary to properly administer property taxes in the County, which are particularly intricate because the County is only 1 of 3 counties that have experienced Vehicle License Fee Adjustment Amount (VLF) revenue shortfalls, and 1 of 7 counties throughout the state where returned Educational Revenue Augmentation Fund (ERAF) is distributed to the local agencies that contribute a share of their property taxes to ERAF.
Prior to her retirement on March 28, 2025, Mercedes Yapching served as a Management Analyst in the County Controller’s Office, where she was responsible for complex property tax calculations and analysis, related to the administration of AB-8 apportionment factors for 1% General Taxes, ERAF allocations, returned ERAF calculations, and VLF distributions, and has acquired highly specialized expertise in these matters. Local cities, special districts, school districts and the County rely on locally generated property taxes and the proper calculation, administration and distribution of these taxes to fulfill their responsibilities. Ms. Yapching worked for the County for 17 years prior to her retirement.
Ms. Yapching’s extensive experience as a Management Analyst cannot be quickly replaced. Her Management Analyst position was double-filled effective January 10, 2025 in anticipation that the individual replacing Mercedes’ critical role would need substantial training to take on the position. Notwithstanding these preparations, Ms. Yapching’s assistance will continue to be required to carry out certain administrative functions and to maintain continuity on an as-needed basis for certain periods, to ensure adequate knowledge transfer and review of the complex calculations and analysis inherent to this position.
While other staff have been cross-trained and are experienced in allocating and distributing property taxes, Ms. Yapching’s knowledge and years of experience will help to ensure continuity in the timely and accurate processing of property tax revenues to local government agencies.
Ms. Yapching will be paid $69.42 per hour for a period not to exceed 960 hours in 12 months. This rate is equivalent to the hourly rate of pay for a Management Analyst.
The County Attorney has reviewed and approved the resolution as to form.
COMMUNITY IMPACT:
The proper calculation and distribution of property taxes to local agencies is critical for the delivery of public services to members of the community.
FISCAL IMPACT:
There is no increase in net County cost associated with the recommended action. Appropriations to cover Extra Help costs are included in the Controller’s Office FY 2024-25 budget and will be included in the FY 2025-26 recommended Budget.