Fees Collected For Special Assessments Charges Placed on Countywide Property Tax Bill

County

Cost Per Transaction (paper filing)

Cost Per Transaction

(electronic filing)

1

Plumas County

$2.50

$2.50

2

Colusa County

1.00

1.00

3

Amador County

0.00

1.00

4

San Luis Obispo

2.00

2.00

5

Lake County

2.00

2.00

6

San Bernardino

1.20

0.30

7

Kern County

0.00

0.18

Total

8.70

8.98

Average

1.74

1.28

San Mateo County Rate

0.50

0.30

Difference between San Mateo County and the Average

$1.24

$0.98

Difference between San Mateo County and the Average

71.26%

76.61%

Fees Collected For Corrections Made on Special Assessments Charges

County

Fees Charged Per Correction

1

Merced County

$15.00

2

Tulare County

25.00

3

Amador County

25.00

4

San Diego County

15.00

5

Lake County

10.00

6

San Bernardino

25.00

7

Orange County

15.00

Total

130.00

Average

18.57

San Mateo County Fee

4.50

Difference between

San Mateo County and the Average

$14.07

Difference between

San Mateo County and the Average

75.77%

NOTE

The survey was sent to fifty-eight (58) counties in California; twenty-four (24) counties responded. The sample above reflects seven (7) counties with comparable fee structures. Seventeen (17) were not used for the following reasons;

A. Eight (8) counties use the percentage basis to calculate special assessment fees. (Solano, Shasta, Orange, Santa Clara, Santa Cruz, Sonoma, Calvaras and Mendocino).

B. Seven (7) counties charge on a per transaction basis, but either their rates had not been reviewed or updated within the past ten years and/or they were charging other additional fees that San Mateo County does not charge. (El Dorado, Riverside, Merced, Tulare).

C. One (1) county charges a flat rate of $50 for the first 100 transactions and $.50 for each transaction thereafter. (Napa).

D. One (1) county does not charge fees at all (Ventura).