Title
Treasurer-Tax Collector's Office recommending the Board adopt and authorize the Chair to sign Resolution 056-2025 setting forth the minimum base property tax to file a lien pursuant to California Revenue and Taxation Code Section 2191.10.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
California Revenue and Taxation Code Section 2191.10 authorizes a board of supervisors to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than an amount set by that resolution, up to $200, excluding an interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation and does not relieve the taxpayer from the obligation to pay any tax.
ALTERNATIVES
The Board could choose not approve or direct revisions to the proposed minimum base property tax to file a lien.
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
Recorder-Clerk
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
Eliminating the filing of liens under $200 will result in postage and staff time savings in both the Treasurer Tax-Collector and the Recorder-Clerk offices.
CLERK OF THE BOARD FOLLOW UP ACTIONS
Upon Board adoption and approval, please provide a copy of the executed Resolution to the Treasurer-Tax Collector.
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Sean Coppola, Assistant Treasurer-Tax Collector