Special Notice / Hearing: 10-day_
Vote Required: Majority
To: Honorable Board of Supervisors
From: Sandie Arnott, Treasurer-Tax Collector
Subject: Public hearing to consider adoption of a resolution to update the proposed Tax Collector Fee Schedule
RECOMMENDATION:
title
Public hearing to consider adoption of a resolution to update the proposed Tax Collector Fee Schedule:
A) Open public hearing
B) Close public hearing
C) Adopt a resolution to update the proposed Tax Collector Fee Schedule effective June 13, 2023.
body
BACKGROUND:
Government Code Section 54985 allows the Board of Supervisors to increase, decrease, or charge a fee, which is otherwise authorized to be levied, in the amount reasonably necessary to recover the cost of providing any product or service or cost of enforcing any regulation for which the fee or charge is levied. The fee or charge may reflect the average cost of providing any product or service or enforcing any regulation.
California Revenue and Taxation Code Section 2922 permits the Tax Collector to collect actual costs of collection incurred by the county up to the time that delinquent taxes are paid. California Revenue and Taxation Code Section 5832 also permits the Tax Collector to charge a fee for the preparing and processing of a tax clearance certificate that is also equal to the actual costs of preparing and processing that certificate. California Revenue and Taxation Codes Section 4674 and 4676 permit fees for the cost of maintaining tax-defaulted property records, and for administering and processing claims for excess proceeds from tax sales and for these fees to be deducted from the excess proceeds and distributed to the county general fund.
DISCUSSION:
The Office of the Treasurer-Tax Collector (TTC) conducted a full review of its fees and recommends adjusting the fees to recover the cost of discretionary and preventable services that ultimately increase the operational costs required to fund the tax collection program. The general service areas for which fees are to be adjusted include secured and unsecured tax collection services and services related to the annual tax sale.
Attachment A identifies individual fee amendments, changes, and additions as indicated in red and by strike-out items. Attachment B provides the final version of the recommended fully adjusted Fees Schedule, effective June 13, 2023, pending Board approval.
The resolution has been reviewed and approved by County Attorney as to form.
PERFORMANCE MEASURE:
|
Description of Fee |
Current |
Projected New |
Total |
|
|
Revenue |
Revenue |
Revenue |
|
Subdivision Map Tax Clearance Certificate |
0 |
$6,450 |
$6,450 |
|
Bulk Transfer |
0 |
$9,600 |
$9,600 |
|
DMV Hold & Release |
0 |
$770 |
$770 |
|
Duplicate Tax Clearance or Conditional Tax Clearance |
$3,300 |
$1,320 |
$4,620 |
|
Tax Sale Party of Interest Search |
$36,575 |
$36,575 |
$73,150 |
|
Tax Sale Personal Contact |
$20,900 |
$41,800 |
$62,700 |
|
Excess Proceeds Notice |
0 |
$1,800 |
$1,800 |
|
Excess Proceeds Claims Submittal |
0 |
$4,500 |
$4,500 |
|
Total Revenue |
$60,775 |
$102,815 |
$163,590 |
FISCAL IMPACT:
Using the new fee rates, TTC estimates approximately $102,815 in new revenue.