Special Notice / Hearing: 10-day notice (newspaper publication)_
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 approve an updated Tax Collector Fee Schedule:
A) Open public hearing
B) Close public hearing
C) Adopt a resolution to approve the updated Tax Collector Fee Schedule effective September 12, 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 of delinquent taxes 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 preparing and processing a tax clearance certificate 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.
DISCUSSION:
The Treasurer-Tax Collector (TTC) updated its fee schedule in 2004. In preparation for the current update, 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 September 12, 2023, pending Board approval.
A public hearing notice was advertised in the San Mateo Daily Journal on September 1, 2023.
The resolution has been reviewed and approved by County Attorney as to form.
PERFORMANCE MEASURE:
|
|
FY 2020-21 |
FY 2021-22 |
FY 2022-23 |
|
Dollars of Property Tax Collected |
$3.00B |
$3.47B |
$3.48B |
FISCAL IMPACT:
The Treasurer-Tax Collector estimates approximately $102,815 annually in new revenue for the County using the new fee rates. No other fiscal impacts are anticipated.