TO: Board of Supervisors
FROM: Tracy A. Schulze - Auditor-Controller
REPORT BY: Edward Brown - Accountant-Auditor I
SUBJECT: Authorization for the Auditor-Controller to deny state assessed unitary property tax refund claims for Tax Years 2019-20 and 2020-21
RECOMMENDATION
title
Deny five (5) State assessed unitary property tax refund claims for return of 2019-20 and 2020-21 taxes paid on Assessor's Parcel Nos. 799-000-162, 799-000-218, and 799-000-249 in accordance with Revenue and Taxation Code section 100 and Sections 5096 and 5097 (three Telecom properties). (Fiscal Impact, $936,477.49, Mandatory)
body
BACKGROUND
The Auditor-Controller's Office has received five property tax refund claims from unitary property owners (3 Telecom companies) for paid 2019-20 and 2020-21 taxes. The property owners' claims state the unitary property tax rate is in excess of the rate allowed by the California Constitution, and have requested a combined refund of $936,477.49, plus interest.
The claimants have challenged the state requirements and stated they are entitled to a partial refund on the grounds the taxes were erroneously or illegally collected, or illegally assessed or levied and gave the following reasons:
a. Property tax rate applied to compute claimant's property taxes was in excess of the rate applied in the same year to property in the county assessed by the assessor of Napa County, in violation of Article XIII, section 19 of the California Constitution.
b. The property tax rate applied to compute claimant's property taxes exceeded the rate allowed by Article XIIIA, section 1 of the California Constitution.
The Auditor-Controller's Office has followed all the requirements of the Revenue and Taxation Code Section 100 directing the establishment and calculation of the unitary tax rate for tax years 2019-20 and 2020-21. The unitary tax rate process has been previously audited by the State Controller's Office and deemed calculated in compliance with State law. ...
Click here for full text