TO: Board of Supervisors
FROM: Tracy Schulze - Auditor-Controller
REPORT BY: Raymond Francis - Accountant-Auditor I
SUBJECT: Authorization for the Auditor-Controller to deny state assessed unitary property tax refund claim for Tax Year 2018-19
RECOMMENDATION
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Auditor-Controller requests authorization to deny one (1) State assessed unitary property tax refund claim for return of 2018-19 tax paid on Assessor Parcel Number 799-000-161-XXX (one Utility property), pursuant to Revenue and Taxation Code Section 100 and Section 5096.
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EXECUTIVE SUMMARY
Auditor-Controller is required to calculate the tax rate necessary for the timely and accurate billing of property tax in Napa County. The California Constitution Articles XIII and XIII A and Revenue and Taxation Code direct the counties on the property tax process, including state assessed unitary property. The Auditor-Controller's Office has received one property tax refund claim from a unitary property owner (one Utility company) for paid 2018-19 tax. The property owner's claim states the unitary property tax rate is in excess of the rate allowed by the California Constitution, and have requested a refund of $3,141,828 plus interest, attorney fees and other costs.
The Auditor-Controller's Office has followed all the requirements of Revenue and Taxation Code Section 100 directing the establishment and calculation of the unitary tax rate for tax year 2018-19. The unitary tax rate process has been previously audited by the State Controller's Office and deemed calculated in compliance with State law. The Auditor-Controller is requesting the Board's authorization to deny the claim.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
Yes
Is it currently budgeted?
No
Is it Mandatory or Discretionary?
Mandatory
Is the general fund affected?
No
Future fiscal impact:
If further claims for other tax years are received, there would be similar reductions to property tax revenue for those years.
Consequences if not a...
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