COUNTY OF SAN MATEO

Inter-Departmental Correspondence

Assessor-County Clerk-Recorder

DATE:

July 19,2002

BOARD MEETING DATE (Introduction):

August 6, 2002

BOARD MEETING DATE (Adoption):

August 20, 2002

TO:

Honorable Board of Supervisors

FROM:

Warren Slocum, Assessor-County Clerk-Recorder

SUBJECT:

Ordinance to Amend Portions of Chapter 2.196 of County Ordinance Code to Reflect Recent Changes to Section 170 of the California Revenue & Taxation Code

Recommendation

Adopt an ordinance to amend Chapter 2.196 of the County Ordinance Code ("Ordinance Code") in order to reflect recent changes to section 170 of the California Revenue & Taxation Code ("the Code").

Background

For many years, the County has had an ordinance allowing property owners, under certain circumstances, to apply for a reassessment of property damaged or destroyed as the result of a misfortune or calamity. The County's calamity reassessment ordinance, which is found at Chapter 2.196 of the Ordinance Code, is authorized by section 170 of the Code. Senate Bill 1181 ("SB 1181"), which became effective on January 1 of this year, among other things, made certain amendments to section 170 of the Code. Specifically, SB 1181(a) empowers counties to adopt ordinances authorizing the Assessor to initiate calamity reassessments where, in the Assessor's judgment, the property qualifies for such reassessment, without an application from the property owner; (b) increases, from 60 days to 12 months from the date of property damage, the period during which a property owner may apply for a reassessment; (c) increases, from 14 days to 6 months, the period during which a property owner may file with the Assessment Appeals Board an appeal of the Assessor's post-disaster value determination; (d) requires the Assessor to provide a property owner with an application for reassessment where the Assessor determines that within the preceding 12 months a property has suffered damage caused by misfortune or calamity that may qualify the property owner for calamity reassessment relief; and (e) raises, from $5,000 to $10,000, the minimum value of calamity damage to qualify for reassessment.

Discussion

In its current form, Chapter 2.196 of the Ordinance Code does not reflect the changes made by SB 1811 to section 170 of the Code. The Assessor requests that this Board adopt an ordinance to vest the Assessor with all powers authorized under section 170, as amended by SB 1811, and to incorporate into the Ordinance Code all amendments mandated by SB 1811.

The proposed ordinance has been reviewed and approved by County Counsel, the Controller, and the Tax Collector-Treasurer.

Vision Alignment

The implementation of this proposed amendment will further commitments and assist in achieving goals set forth in the County's Shared Vision 2010 report. Specifically, this proposal implements the commitment of providing "responsive, effective, and collaborative government." Similarly, the instant proposal will help the County to achieve the goal of ensuring that "government decisions are based on a careful consideration of future impact, rather than temporary relief or immediate gain."

Fiscal Impact

Implementation of this proposal will have minimal fiscal impact because it is anticipated that the Assessor will receive few reassessment applications beyond the 60-day application period currently authorized by the Ordinance Code.

cc:

Thomas F. Casey III, County Counsel

John L. Maltbie, County Manager

Tom Huening, Controller

Lee Buffington, Tax Collector-Treasurer