TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Raymond Francis - Accountant-Auditor II
SUBJECT: Property Tax Administrative Fee Cost Allocation for Public Entities Fiscal Year 2022-23
RECOMMENDATION
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Accept and file the report for the property tax administrative fee cost allocation to public entities in Napa County for Fiscal Year 2023-24 for services rendered in Fiscal Year 2022-23. (Fiscal Impact: $578,783 Revenue, Budgeted, Mandatory)
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BACKGROUND
The Auditor-Controller’s Office has calculated the property tax administrative fee cost allocation for Fiscal Year 2023-24 for services rendered in Fiscal Year 2022-23. In accordance with Revenue and Taxation Code 95.3, fee revenues will be recognized in Fiscal Year 2023-24 for the participating departments that have incurred the costs in Fiscal Year 2022-23.
The Auditor-Controller’s Office has issued a report regarding the actual costs incurred by the County during the previous fiscal year for assessing, collecting, and allocating property taxes, including applicable overhead costs as permitted by Federal Regulation Code 2 CFR Part 225 Standards. The administrative fee is a reimbursement from each incorporated city and local taxing jurisdictions as its proportionate share of the administrative costs incurred by the County during Fiscal Year 2022-23 and will be recognized in Fiscal Year 2023-24. Of the total costs attributed to property tax during the fiscal year ($3,518,171), 16.5%, or $578,783, is the recoverable through this process. The remaining is the County’s portion already incurred ($622,889) and the school districts’ portion, exempt by State Code ($2,316,497).
Requested Action: Accept and file the report.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it Mandatory or Discretionary? |
Mandatory |
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Is the general fund affected? |
Yes |
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Future fiscal impact: |
The appropriate allocation is calculated by the Auditor-Controller every year, in accordance with Revenue and Taxation Code 95.3. |
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Consequences if not approved: |
The departments incurring the costs will not realize these revenues |
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.