Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: Juan Raigoza, Controller
Subject: Adoption of the Tax Rates on the Secured Roll
RECOMMENDATION:
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Adopt a resolution adopting the tax rates on the secured roll for Fiscal Year 2026-27.
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BACKGROUND:
Pursuant to the provisions of Government Code Section 29100, the Board of Supervisors is required to adopt by resolution the tax rates on the secured roll on or before October 3rd of each year, not to exceed the 1-percent limitation specified in Article XIII A of the Constitution and Sections 93 and 100 of the Revenue and Taxation Code. Since the passage of Proposition 13, the County is also required to set tax rates for voter-approved indebtedness for taxing jurisdictions within the County.
Toward this end, Government Code Section 29100 further provides, in pertinent part, that:
For voter-approved indebtedness, the board shall adopt the rates on the secured roll by determining the percentage of full value of property on the secured roll legally subject to support the annual debt requirement. Each rate shall be such as will produce the amount determined as necessary to be raised by taxation on the secured roll after due allowance for delinquency, anticipated changes to the roll, disputed tax revenues anticipated to be impounded pursuant to Section 26906.1, amounts subject to the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code), and other available financing sources. The board may adopt a rate for voter-approved indebtedness as will produce an amount determined as appropriate for necessary reserves.
Gov't Code ? 29100(a).
Under Government Code ? 29103, the County auditor is responsible for calculating the tax rates for the Board's action.
DISCUSSION:
The County Controller has calculated the tax rates for Fiscal Year 2026-27 based on the secured assessed valuation of $34...
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