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Consent-General Government # 12.
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| Board of Supervisors |
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| Subject |
| Adopt resolution increasing appropriations and revenues in the Assessor budget by $90,000 to finance extra help and overtime to complete the tax roll and outstanding appeals within the required deadlines. (General fund impact of $90,000 financed by the unallocated increase in 2010/11 property tax revenue) (4/5 vote required) (Butler/Ford) |
| Recommended Action(s) |
| Adopt resolution increasing appropriations and revenues in the Assessor budget by $90,000 to finance extra help and overtime to complete the tax roll and outstanding appeals within the required deadlines. |
| Strategic Plan Goal(s) |
| The recommended action supports the goal of a financially sustainable county government by completing critical property tax assessment functions within the required deadlines. |
| Fiscal Impact |
| The $90,000 increase appropriations up to $60,000 in extra help services and $30,000 in overtime that was not included in the adopted 2010-11 budget. The additional costs is financed by property tax revenues that were not included in the 2010-11 budget, but are available for appropriation by the Board of Supervisors. As identified in the November 9, 2010, memo to the Board; the increase resulted from an improvement in the revenue assumption from the original projection of a percentage reduction in property tax revenue of (-6%) to an actual reduction of (-1.9%). This change resulted in an approximate $1.0 million increase in property tax revenue. |
| Reason for Recommended Action/Background |
The Assessor’s Office has reached a critical point; at our current staffing level it is doubtful we will be able to successfully complete the work necessary to close the 2011 Roll timely. We anticipate reviewing at least 23,000 properties for Prop 8 reduction which we are required by law to perform. Last year we reviewed 21,500 parcels and reduced 16,500; we had benefit of salary savings in our budget so we could offer overtime and bring in extra help.
We have approximately 576 appeals from 2009 waiting to be heard with a remaining few from 2008. Most of the outstanding 2009 appeals are on commercial properties. The commercial/industrial appraisers estimate they spend 80% of their time working on appeals. By law we have to resolve an appeal within 2 years of filing unless the taxpayer agrees to an extension. So far we’ve resolved 773 of the 2009 appeals.
In Addition, we have $50 million in outstanding new construction to enroll; we will hear 200 appeals prior to June 1; we have 3,000 business accounts to process and enroll, plus the 23,000+/- Prop 8 reviews, all of which must be done before we close on June 30.
To resolve the issue staff recommends the hiring of extra help to work approximately 1824 hours and the use of overtime for existing staff and will need additional appropriation authority to finance the staff resources. To maximize the effort we will be looking for knowledgeable extra help staff; people familiar with our office and business practices, such as recently retired annuitants.
The additional costs will be partially offset, approximately 40%, through an increase in property tax administration fee revenue in 2011-12. |
| Other Agency Involvement |
| The County Administrator supports the Assessor's request. The Auditor-Controller reviewed the appropriation resolution and County Counsel approved it as to form. |
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