TO: Board of Supervisors
FROM: Robert G. Minahen, Treasurer-Tax Collector
REPORT BY: Robert G. Minahen, Treasurer-Tax Collector
SUBJECT: Adoption of an Ordinance approving a new Tax Collector fee for enhanced collection of certain delinquent unsecured property taxes and approval of an agreement with American Financial Credit Services, Inc. for delinquent unsecured property tax collection
RECOMMENDATION
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Adopt an Ordinance approving an update to Part 180 of the Napa County Policy Manual adding a 25% enhanced collection fee for certain delinquent unsecured property taxes; Approve a waiver of competitive procurement requirements and award sole source Agreement No. 240264B to American Financial Credit Services, Inc. (AFCS) for delinquent unsecured property tax skip tracing, billing, and recovery services for the term April 11, 2024 through June 30, 2025, with automatic renewals at the end of each fiscal year for up to three (3) additional years; Approve a Budget Amendment for expenditures related to offsetting revenue sources; and Assign for purposes of collection any or all delinquent unsecured taxes 90 days after the date upon which they are due and delinquent to AFCS on the condition that the Tax Collector approves each assignment (Fiscal Impact: Increased revenues to offset collection costs, General Fund, Not budgeted; Discretionary)
[4/5 vote required]
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BACKGROUND
The California Government Code and Revenue and Taxation Code provide county tax collectors with a variety of collection tools to use in collecting unsecured property taxes that are currently employed by the Tax Collector staff. There are additional enhanced collection programs that are allowable under State law that the Tax Collector's Office does not frequently use such as bank levies, property seizures and sales, and the use of outside collection agencies.
Pursuant to a 2019 Memorandum of Understanding with the California State Association of Counties-Finance Corporation, the Tax Coll...
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