Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: John C. Beiers, County Counsel
Subject: Correction of Property Tax Rolls Pursuant to sections 4831, et seq., of the Revenue and Taxation Code
RECOMMENDATION:
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Approve corrections to the identified tax rolls and corresponding tax refunds.
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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 mistaken 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 both. When the correction to the tax roll involves a refund, correction or cancellation of taxes in excess of $50,000.00, approval of the Board of Supervisors is required for that correction.
DISCUSSION:
The Assessor and Controller have identified eleven enrolled assessments that require corrections to be approved by the Board of Supervisors. Attachment A to this memorandum lists the name of the taxpayer and the property address, the reasons for the correction, the amount of the correction, as well as the Roll Change number. Board approval of this correction is evidenced by the execution of the Roll Correction form by the Board President on behalf of the Board of Supervisors.
Authorizing this correction of the property tax roll will contribute to the Shared Vision 2025 outcome of Collaborative Community by demonstrating fiscal accountability.
FISCAL IMPACT:
The total fiscal impact is a reduction to the tax roll of $157,732 in 2013, $167,586 in 2014, $100,416 in 2015, $55,091 in 2016, $103,695.77 in 2017, $108,744.09 in 2018, $205,592.27 in 2019 and $2,635,173 in 2020. Refunds will issue for $196,302 in 2013, $202,563 in 2014, $119,331 in 2015, $64,405 in 2016, $115,327.62 in 2017, $116,774.85 in 2018, $211,941.95 in 2019 and $660,995 in 2020.