File #: 19-0570    Version: 1
Type: Agenda Item Status: Time Allocation
File created: 4/3/2019 In control: Board of Supervisors
On agenda: 5/21/2019 Final action: 5/21/2019
Title: Treasurer-Tax Collector Department presenting an overview of Unsecured Property Taxes and recommending a philosophy and course of action that will result in proactive collections of defaulted unsecured property taxes, increased revenue and an enhanced pro-business climate in El Dorado County. (Est. Time: 15 Min.) FUNDING: N/A
Attachments: 1. A - The Real World of Tax Collection
Related files: 19-0220
Title
Treasurer-Tax Collector Department presenting an overview of Unsecured Property Taxes and recommending a philosophy and course of action that will result in proactive collections of defaulted unsecured property taxes, increased revenue and an enhanced pro-business climate in El Dorado County. (Est. Time: 15 Min.)

FUNDING: N/A
Body
DISCUSSION / BACKGROUND
Property tax collections are critical to the support of vital County services and programs such as law enforcement, fire protection, schools, road maintenance, senior services/programs and local government. The majority of us are most familiar with real property taxes, such as the taxes we pay on our homes. However, another important category of taxes are “unsecured.” Unsecured taxes, also referred to as “personal property taxes,” are not secured by real property or land. Examples of unsecured taxes include watercraft, airplanes, mobile homes, business personal property and business fixtures.

Currently in El Dorado County, there are 1,471 delinquent accounts, representing $770,644 in delinquent unsecured property taxes owed. Under the California State Revenue and Taxation Code, there are a variety of collection tools available to a Tax Collector, up to and including the seizure and sale of assets.

The Treasurer-Tax Collector understands the need to foster a business-friendly environment in the County. At the same time, it is the duty of the Treasurer-Tax Collector to diligently pursue the collection of all taxes owed. Therefore, a proactive yet cooperative and interactive approach to collections is recommended.

On March 5, 2019, your Board authorized the allocation of one (1) FTE Revenue Recovery Officer for this Department with the primary purpose of collecting delinquent unsecured property taxes. With this position, the Department has begun to develop its Unsecured Collections Policy. This Policy embraces the philosophy of working in partnership with the taxpayers of El Dorado County to a...

Click here for full text