TO: Board of Supervisors
FROM: Ryan J. Alsop, Chief Executive Officer
REPORT BY: Tracy A. Schulze, Auditor-Controller
SUBJECT: Resolution to Transfer Fire Protection Tax Revenues Collected in the City of Calistoga to the City of Calistoga
RECOMMENDATION
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Conduct a public hearing and adopt a Resolution pursuant to Revenue and Taxation Code Section 99.02 approving the transfer of Fire Protection Tax revenues collected within the City of Calistoga tax rate area to the City of Calistoga. (Fiscal Impact: Reduction of revenues of approximately $500,000 per fiscal year; County Fire Fund, Fund 2100; Budgeted)
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BACKGROUND
Ad valorum property taxes are collected and allocated as required by Proposition 13 AB 8 factors, which were established in 1978. Records at the time the factors were created indicated structural fire protection within the City of Calistoga was serviced by County Fire. Therefore, the fire protection tax revenue collected from Calistoga's tax rate area has been allocated to County Fire. Over the years, the City of Calistoga has established a fire department with full staffing and apparatus to provide structural fire protection services to its residents. As a result, service agreements between County Fire and City Fire were implemented. Under the most recent Agreement for First Responder Services executed by the parties in 2024, the County paid the City to provide first responder services in certain County areas.
After discussions between the Calistoga City Manager, the County Chief Executive Officer, and the respective Fire Chiefs, it was determined to be in the best interests of both jurisdictions and their residents to terminate the current agreement and replace it with an automatic aid agreement. Under an automatic aid agreement, neither party would pay for first responder services provided by the other party in designated areas. In addition, the parties agreed that the fire protection tax collected within the City of Calistoga tax r...
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