TO: Board of Supervisors
FROM: Robert G. Minahen, Treasurer-Tax Collector
REPORT BY: Robert G. Minahen, Treasurer-Tax Collector
SUBJECT: Resolution authorizing the use and promotion of EasySmartPay, a third-party service providing taxpayers with the option to pay secured property taxes in monthly installments.
RECOMMENDATION
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Treasurer-Tax Collector requests adoption of a Resolution authorizing the use and promotion of EasySmartPay to provide an additional method for Napa County property owners to pay secured property taxes in monthly installments.
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EXECUTIVE SUMMARY
California Revenue and Taxation code authorizes counties to collect property taxes in two installments per year. Many property owners have the option to pay their property taxes in monthly installments through escrow services provided by banks owning mortgages; however, property owners who own their property without a mortgage lack a similar option. EasySmartPay would provide property owners the ability to opt into a third-party service which allows these property owners to pay their property taxes on a monthly basis.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
No
Is it currently budgeted?
No
Where is it budgeted?
N/A
Is it Mandatory or Discretionary?
Discretionary
Discretionary Justification:
EasySmartPay will allow Napa County property owners to opt into a process that will allow for the monthly payment of property taxes.
Is the general fund affected?
No
Future fiscal impact:
None
Consequences if not approved:
Property owners without a mortgage impound account will continue to have to make property tax payments in two installments.
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
California Revenue and Taxation code sections ...
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