TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Raymond Francis - Accountant-Auditor I
SUBJECT: Property Tax Administrative Fee Cost Allocation for Public Entities Fiscal Year 2021-22
RECOMMENDATION
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Auditor-Controller requests the Board to accept, and instruct the Clerk of the Board to file, the report for the property tax administrative fee cost allocation to public entities in Napa County for Fiscal Year 2022-23 for services rendered in Fiscal Year 2021-22 as authorized by Chapter 3.44 of the Napa County Code and Section 95.3 of the Revenue and Taxation Code.
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EXECUTIVE SUMMARY
The annual review and report regarding the property tax administrative fee cost allocation is to be prepared by the Auditor-Controller following the end of each fiscal year. Fee revenues will be recognized in Fiscal Year 2022-23 for the participating departments that have incurred the costs in Fiscal Year 2021-22.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
Yes
Is it currently budgeted?
Yes
Where is it budgeted?
Revenue is budgeted in the appropriate budget units that incurred the costs of administering the services
Is it Mandatory or Discretionary?
Mandatory
Is the general fund affected?
Yes
Future fiscal impact:
To recover the costs of property tax related services being provided to local entities, the appropriate allocation is calculated by the Auditor-Controller every year, in accordance with Revenue and Taxation Code 95.3. Revenues for the current year amount to $679,873.
Consequences if not approved:
The departments incurring the costs will not realize these revenues
County Strategic Plan pillar addressed:
Effective and Open Government
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.
BACKGROUND AND DISCUSSION
The Board approved Ordinance No. 1398 for Chapter 3.44 of the Nap...
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