Title
HEARING - Treasurer-Tax Collector's Office recommending the Board conduct a public hearing to Introduce and Adopt Ordinance 5237 amending Sections 3.29.030, 3.29.040, and 5.04.030 of the El Dorado County Ordinance Code to update the Treasurer Tax Collector's Schedule of Fees.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
California Government Code Chapter 12.5 County Fees, Section 54985, authorizes the Board of Supervisors to "recover the cost of providing any product or service . . " (Attachment B). Chapter 3.28 of Title 3 and Chapter 5.04 of Title 5 of the El Dorado County Ordinance Code describes the services and products which the Treasurer-Tax Collector (TTC) provides on a fee basis. On August 20, 2024, the Board approved Ordinance 5206 amending Title 3 Revenue and Finance, Chapters 3.20 and 3.34 of Title 3 to update fees that are not mandated by statute, add additional fees to recover the cost to provide these services and to correct a typographical error. The last major update of the Fee Schedule was Ordinance 5125 approved by the Board on July 14, 2020. Since the adoption of the current Fee Schedule, the TTC's Office has seen an increase in the cost to deliver the services.
On July 15, 2025, the Board granted conceptual approval for the TTC's Office to update the fees recovering the costs of providing services. Staff reviewed the cost of providing services based on the Fiscal Year 2025-26 budget. The review increased the TTC's Office hourly rate from $154.00 to $186. The cost of providing services is determined by multiplying the time required for the service by the hourly rate. Those fees that are not mandated by statute are adjusted to recover more of the County costs to provide the services. Attachment D provides a red-line version of the updated fee schedule.
Ordinance No. XXXX is proposed for approval and adoption pursuant to Government Code (GOV) subsection (§) 54985 and County Ordinance Code Section 1.04.260, following today's required public meeting (GOV § 54986). The Ordinance has been noticed (see Attachment G) and may be passed at today's meeting with no second reading. If approved, the Ordinance will take effect thirty (30) days from execution.
ALTERNATIVES
The Board could choose not to approve this revised ordinance and continue to supplement Treasurer-Tax Collector products and services with General Fund dollars.
PRIOR BOARD ACTION
July 15, 2025, Item 11, File 25-1149 Conceptual Approval to Update Fee Schedule
August 20, 2024, Item 14, File 24-1438 Ordinance 5206 Final Passage
June 27, 2023, Item 58, Ordinance 5176 Final Passage
July 14, 2020, Item 11, File 20-0772, Ordinance 5125 Final Passage
November 10, 2015, Item 13, File 15-1098, Ordinance 5027 Final Passage
September 23, 2014, Item 23, File 14-0747, Ordinance 5012 Final Passage
June 8, 2004, Item 64, Ref. No. 35124, Ordinance 4651 Final Passage
OTHER DEPARTMENT / AGENCY INVOLVEMENT
County Counsel has approved this Fee Schedule Update as to form.
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
Should the Board approve this revised ordinance the Treasurer-Tax Collector will be able to more fully cover the costs of providing services, increase revenue and reduce net county costs.
CLERK OF THE BOARD FOLLOW UP ACTIONS
1) Clerk of the Board will obtain the Chair’s signature on the original Ordinance No. XXXX
2) Clerk of the Board will publish a summary of this Ordinance pursuance to Government Code Section 2514(b)(1)
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Sean Coppola, Assistant Treasurer-Tax Collector