Title
Emergency Medical Services, a division of the Chief Administrative Office, recommending the Board:
1) Make findings in accordance with County Ordinance 3.13.030(b) that tax consulting services provided by a consultant are in the public's best interest and there are specialty skills, qualifications, and equipment not expressly identified in County classifications;
2) Award Request for Proposal (RFP) 24-0100 to NBS Government Finance Group for tax consulting services for Emergency Medical Services (EMS);
3) Approve and authorize the Chair to sign Agreement 9149 with NBS Government Finance Group, for the provision of annual tax consulting services for EMS, in the amount of $128,986.64, for the term of 3 years from January 1, 2025, through December 31, 2027; and
4) Authorize the Purchasing Agent, or their designee, to execute any necessary amendments relating to said agreement, excluding term extensions and increases to the compensation, contingent upon approval by County Counsel and Risk Management.
FUNDING: County Service Areas 3 and 7 special tax and benefit assessment revenue.
Body
DISCUSSION / BACKGROUND
Government Code (GC) Section 25210 et seq., also known as the County Service Area Law, establishes the authority and method for counties to finance and provide needed public facilities and services. Accordingly, County Service Areas (CSA) 3 and 7 were established to help ensure appropriate and needed ambulance services in the areas of South Lake Tahoe (CSA 3) and the western slope of El Dorado County (CSA 7).
CSA 3 was established on January 21, 1963, for the purpose of providing extended services, namely mosquito abatement, via Resolution No. 9-63. In 1982, the Board of Supervisors amended the authority of CSA 3, through Resolution No. 210-82, to include extended ambulance services to be provided within the unincorporated area of CSA 3.
The creation of CSA 7 was approved by County voters via an election on November 2, 1976, and was formally established by the Board of Supervisors on December 7, 1976, through Resolution No. 316-76. A Special Tax to fund fire-based advanced life support ambulance services within CSA 7 was created through Resolution 172-97 which was adopted on July 22, 1997, and approved by County voters on November 4, 1997.
Special Tax and Benefit Assessment consulting services enable the Emergency Medical Services (EMS) Division to place the CSA 7 West Slope Special Tax, CSA 3 West Shore Special Tax, and CSA 3 South Shore Benefit Assessment on the annual tax roll. The County currently has an agreement with NBS, Agreement 3396, which has a term through December 31, 2024. In August 2024, the County initiated a competitive Request for Proposal (RFP) 24-0100 for Tax Consulting Services for the CSAs. On September 27, 2024, a Notice of Intent to Award was issued declaring NBS Government Finance Group the apparent successful proposer of the RFP.
If approved, Agreement 9149, with NBS Government Finance Group, will provide annual tax roll billing for districts 73201 Tahoe South Shore, 53202 Tahoe West Shore, and 53201 West Slope for the County’s EMS Agency.
ALTERNATIVES
Should the Board decline to approve this recommendation, EMS would need to find another means to place the CSA 7 and CSA 3 West Shore Special Tax and CSA 3 South Shore Benefit Assessment on the annual tax roll; not doing so would result in a decrease in revenue that directly funds EMS services.
PRIOR BOARD ACTION
December 15, 2015: the Board of Supervisors authorized Agreement 182-S1611 with NBS Financial Group for the provision of annual tax roll billing consulting services through December 31, 2018. (15-1381)
December 18, 2018: the Board of Supervisors authorized Agreement 3396 with NBS Financial Group for the provision of annual tax roll billing consulting services through December 31, 2021. (18-1560)
December 7, 2021: the Board of Supervisors extended Agreement 3396 through December 31, 2024. (21-1227)
OTHER DEPARTMENT / AGENCY INVOLVEMENT
N/A
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
The annual Special Tax and Benefit Assessment is funded by County Service Areas 3 and 7. These County Service Areas were established to provide and fund ambulance services, and are funded primarily by ambulance fees, special taxes and assessments, and property taxes. The current budget includes allocations for these services. This contract has no General Fund impact.
The recommended agreement provides for total compensation not to exceed $128,986.64, with a cost of $33,978.12 in Fiscal Year 2025, $34,657.68 in Fiscal Year 2026, $35,350.84 in Fiscal Year 2027, $500 in direct costs and travel, and optional additional services up to $25,000.
CLERK OF THE BOARD FOLLOW UP ACTIONS
Obtain Board Chair signature on one (1) copy of Agreement 9149 and send to CAO Fiscal Attn: Kelley Lawrie.
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Sue Hennike, Assistant Chief Administrative Officer