Title
HEARING - Clerk of the Board and County Counsel recommending the Board adopt and authorize the Chair to sign Resolution 200-2024, superseding Resolution 090-2010, to:
1) Set the Non-Refundable Assessment Appeal Application Filing Fee to $40 per parcel effective July 1, 2025; and
2) Set the Written Findings of Facts fee for an Assessment Appeal Hearing to $200 per parcel effective July 1, 2025.
FUNDING: N/A
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DISCUSSION / BACKGROUND
Under California Government Code Section 66018, a public hearing is required for the proposed fee increases.
On January 7, 1997, the Board expressed an interest in examining the creation of an Assessment Appeals Board to constitute the County Board of Equalization. On March 11, 1997 Ordinance 4442 was adopted creating a County Assessment Appeals Board to constitute the County Board of Equalization with no provision for an Assessment Hearing Officer.
Resolution 146-2009 was adopted on June 23, 2009 and established a $30 non-refundable processing fee per parcel in connection with the filing of an Assessment Appeal Application. However, during Fiscal Year 2009-2010 it was brought to staff's attention that the Resolution incorrectly referenced California Government Code Section 65511.3 and after staff consulted with County Counsel it was determined that the correct reference should be 68632. As a result, the Board adopted Resolution 090-2010 correcting the California Government Code in the Resolution and keeping the effective date of both Resolutions as July 1, 2009. The $30 Assessment Appeal Application fee has remained unchanged since 2009.
The Clerk of the Board processes all Assessment Appeal Applications. This includes the following: intake and validation of completeness of an application, entering the application information into the Assessment Appeals database, coordinating a hearing date, sending out notices to applicants/agents regarding hearing dates and times, producing an Agenda, clerking the hearing, preparing the Minutes from the hearing, and sending out a notice of the decision to applicants/agents. A cost analysis of Application Fees and Written Findings of Facts was prepared by the Clerk of Board's office comparing counties across the state. The proposed increase for the Application Fee will not exceed the cost of processing each application, but will help defray some of the expense.
The current Written Findings of Facts fee is $40 and has been in effect since 1984. As part of the assessment appeals process, the Applicant may request written Findings of Fact before commencing of the hearing. The Assessor may also request Findings of Fact but the costs to prepare those Findings of Fact are absorbed by the General Fund. The written Findings of Fact are prepared by the County Counsel’s Office and summarize the legal and factual basis of the decision of the Assessment Appeals Board. Revenue and Taxation Code section 1611.5 authorizes the County to charge a reasonable fee to recover the expense of preparing the Findings. Over the last two hearings, it has taken between 7 and 11 hours of time to prepare written Findings of Fact depending on the complexity of the appeal. The rate that was in effect for the Deputy preparing those findings was $211 an hour. As you can see from the attached cost analysis, the amount charged to prepare Findings of Fact varies per County with some Counties charging a fee that varies from $10-$500 and others charging a deposit plus actual hourly costs. The proposed increase to $200 is average based on the cost analysis and will not exceed the cost of preparing the Findings, but will help defray some of the expense.
ALTERNATIVES
The Board could decide not to approve the fee increases for the Assessment Appeal Application and/or the Written Findings of Facts.
PRIOR BOARD ACTION
Legistar file 11-0067 - January 25, 2011 - Board received information regarding the creation and procedures of the Assessment Appeals Board
Legistar file 09-0819 - June 29, 2010 - Board adopted Resolution 090-2010, superseding the June 23, 2009 Resolution 146-2009
OTHER DEPARTMENT / AGENCY INVOLVEMENT
Assessor's Office
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
N/A
CLERK OF THE BOARD FOLLOW UP ACTIONS
1) Have the Chair sign the Resolution and post to the Board of Supervisors home page.
2) Update Assessment Appeal Application with new fee for filing and Findings of Facts.
3) Provide a copy of the Resolution to County Counsel and the Assessor's Office.
Resolution supersedes Resolution 090-2010.
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Kim Dawson, Clerk of the Board of Supervisors