TO: Board of Supervisors
FROM: Christine Briceño, Chief Human Resources Officer
REPORT BY: Joy Cadiz, Staff Services Manager
SUBJECT: Adopt a Resolution amending the Table and Index of Classes and the Departmental Allocation List for the Treasurer-Tax Collector’s Office and Human Resources, a Division of the County Executive Office, and appropriate personnel policies, and approval of a Budget Amendment for Fiscal Year 2025-2026.
RECOMMENDATION
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Adopt a Resolution amending the Table and Index of Classes and the Departmental Allocation List for the Treasurer-Tax Collector’s Office and Human Resources, a Division of the County Executive Office, and appropriate personnel policies effective February 14, 2026, and approve a Budget Amendment for Fiscal Year 2025-2026. (Fiscal Impact: net zero; General Fund; Not Budgeted; Discretionary)
[4/5 vote required]
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BACKGROUND
The Treasurer-Tax Collector’s Office is currently restructuring its 2.0 FTE Accounting Specialist positions due to a gradual shift in centralized collection services. Specifically, medical and dental billing was transferred to Human Resources and the American Canyon Fire Protection District now utilizes a third party for mobile home assessments. Furthermore, effective July 1, 2026, Napa County Airport will assume its own billing and collections.
To recognize these changes while avoiding potential layoffs, the Treasurer-Tax Collector’s Office will reallocate 1.0 FTE to the Property Tax Division for unsecured property tax collection. Human Resources will absorb the remaining 1.0 FTE in a newly created Human Resources Assistant I - Confidential classification. This new role is designed to encompass medical and dental billing, leave of absence management billing and reconciliation, alongside broader fiscal and paraprofessional HR duties, providing a more appropriate fit than the specialized Accounting Specialist series.
For consistency of the naming convention within a classification series, the current Human Resources Assistant classification title will change to Human Resources Assistant II once the Human Resources Assistant I classification is created.
Requested Actions:
1. Amend the Table and Index of classes by deleting Benefits Technician and Human Resources Assistant and adding Human Resources Assistant I and Human Resources Assistant II, effective February 14, 2026.
2. Amend the Department Allocation List for the Treasurer Tax Collector’s Office by deleting 1.0 FTE Accounting Specialist and adding 1.0 FTE Human Resources Assistant I to Human Resources, a Division of the County Executive Office, effective February 14, 2026.
3. Approve a Budget Amendment reallocating appropriations between two General Fund Divisions; increasing salary and benefits appropriations in CEO-Human Resources (10220-1022000) by $46,000, offset with an equal reduction in salary and benefits appropriations in Treasurer-Tax Collector (11200-1120000).
FISCAL IMPACT
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Is there a Fiscal Impact? |
No |
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Is it currently budgeted? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
A shift in centralized collection services requires a solution to restructure operations within the Treasurer-Tax Collector’s Office while avoiding potential layoffs. |
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Is the general fund affected? |
No |
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Future fiscal impact: |
The increase in salary and benefits for future fiscal years will be budgeted accordingly by Human Resources. |
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Consequences if not approved: |
Inefficient use of staff or potential layoffs. |
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Additional Information |
County Initiative: Elevate County Service and Workforce Excellence |
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.