TO: Board of Supervisors
FROM: Tracy A. Schulze - Auditor-Controller
REPORT BY: Jobina Toh – Assistant Auditor-Controller
SUBJECT: Adoption of a Resolution establishing the Napa County tax rates for the fiscal year 2025-26 secured tax roll
RECOMMENDATION
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Adopt a Resolution establishing the Napa County tax rates for the fiscal year 2025-26 secured tax roll. (Fiscal Impact: Revenue; County General Fund, County Library Fund and County Fire Fund, all County Taxing Jurisdictions including Special Districts, and County School Districts; Budgeted; Mandatory)
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BACKGROUND
This item is specifically exempt from the voting requirements of Article XIIIC of the California Constitution because it is an assessment or property related fee imposed in accordance with the provisions of Article XIIID.
In California, the property tax rates must be adopted on or before October 3rd of each year, pursuant to Government Code Section 29100. Please see the attachment for the Resolution detailing the specific tax rates for fiscal year 2025-26. As established by Proposition 13, the limit on property tax is 1% ($1.00 per $100) of the assessed value for local and state assessed property. Additional tax rates are established on an annual basis for voter approved debt and other initiatives if applicable. Any additional City/Town specific rates or rates affecting overlapping school districts outside of the County are adopted by a separate resolution by the jurisdiction’s Governing Board.
Requested Action: Adopt a Resolution establishing the Napa County tax rates for Fiscal Year 2025-26 secured tax roll.
FISCAL IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
Yes |
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Where is it budgeted? |
General Fund, Library Fund and Fire Fund |
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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: |
California statute requires the Board of Supervisors to approve tax rates annually. |
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Consequences if not approved: |
The County would be in violation of California Government Code Section 29100 which would impair the County’s ability to collect secured property taxes and pay voter approved debt obligations. |
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.