Title
Assessor's Office recommending the Board:
1) Approve the “California Assessors’ Association Information Technology” Joint Powers Authority (JPA) Agreement; and
2) Delegate Authority to the Assessor, or Assistant Assessor, to execute the agreement.
FUNDING: State Funding and General Fund.
Body
DISCUSSION / BACKGROUND
Historically, the State of California has offered programs to help Assessor’s Offices, as there are often unfunded projects or mandates from the State of California. In the first two programs, funds were available to all 58 counties. That was followed by a pilot program where eight counties participated. Four years ago, there was a three-year grant program where participation was limited by the State’s appropriations. Alameda County was a successful participant of this last grant program. Since the last grant program expired, the California Assessors’ Association (CAA) has worked to get funding for assessors included in the State’s budget to continue supplementing the work of the Assessor’s Office. This year, we were successful in that the State of California agreed to a $10 million grant to fund statewide Assessor IT projects. This budget appropriation is $10 million per year for three consecutive years and can be found in SEC. 73 of Budget Trailer Bill SB 189. This grant does not require any matching funds from the counties. With this new program, the State Department of Finance has a few requirements: the projects must benefit all 58 counties and taxpayers, and we must form a Joint Powers Authority (JPA) so state funds can be deposited with a legal entity. The statute requires that the application for funds be submitted by October 1, 2022. CAA completed and submitted the application on September 30, 2022. The statute also requires a JPA formation by November 15, 2022. Several Counties have already approved formation and participation in the newly formed JPA.
In November 2020, California voters passed Proposition 19, which dramatically changed property tax laws. This is the largest change in property tax laws in over 40 years. These changes require the cooperation of county assessors throughout the State to certify and share property value information statewide. The first project of this new JPA is aimed at creating a portal to file required forms by taxpayers and a way for counties to collaborate on data collection and communication. The second project approved by the State will create a public portal for schools, churches, affordable housing providers, non-profits, museums, etc. to electronically file their request for exemption from property taxes with all participating Assessor’s Offices. This will allow a more efficient means of communicating and working with organizations and the Assessor’s Offices.
ALTERNATIVES
The BOS could choose to decline to participate in the JPA for the identified services. The Assessor would not be eligible to gain the efficiencies provided by participation.
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
N/A
CAO RECOMMENDATION / COMMENTS
Approve as recommended
FINANCIAL IMPACT
The legal services needed to create the JPA is being funded by the California Assessors’ Association. Funding to develop the projects is being provided by the State via the Department of Finance in the amount of $10 million per year for three years. In future years, once the programs are developed and operational, there will be ongoing maintenance costs. El Dorado County already participates in statewide CAA agreements for forms management and leased equipment property statement filing. It is anticipated that the annual maintenance costs will be less than $500.
CLERK OF THE BOARD FOLLOW UP ACTIONS
N/A
STRATEGIC PLAN COMPONENT
Good Governance
CONTACT
Karl Weiland, Assessor, 530.621.5757