Of the twenty-four (24) responding counties, there were seven (7) comparable counties who charge fees on a per transaction basis. The other seventeen (17) counties were not comparable for the following reasons:
• Eight (8) counties use the percentage basis to calculate special assessment fees. (Solano, Shasta, Orange, Santa Clara, Santa Cruz, Sonoma, Calvaras and Mendocino)
• 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, San Diego, Santa Barbara, and Los Angeles)
• One (1) county charges a flat rate of $50 for the first 100 transactions and $.50 for each transaction thereafter. (Napa)
• One (1) county does not charge fees at all. (Ventura)
Among the comparable counties, the average fee is $1.74 per transaction for paper filings and $1.28 per transaction for electronic filings. See supplemental for further detail.
We also found that seven (7) counties charge fees per transaction for changes made after the tax roll has been prepared. The fees ranged from $10 - $25 per change. The average fee charged per transaction, for each change after the tax roll has been prepared is $18.57.
During fiscal year 2001-02, San Mateo County processed 1,210 paper transactions and 278 corrections for special assessment charges. Per discussion with other counties, requiring data to be submitted in electronic format reduced processing time and expense; thus, a price break was incorporated in the updated fee structure to encourage electronic filings. Many counties chose their rate for corrections to ensure special agencies and districts are careful to review and verify data prior to submission. Furthermore corrections are the most labor intensive and costly part of this process. Therefore, we recommend charging $25 per transaction for each correction submitted after the tax roll has been prepared.
Based on the results of the survey, we recommend San Mateo County modify the compensation schedule in the Agreement as follows:
$1.25 per transaction if submitted in electronic format (diskette, CD, magnetic tape, or electronic mail), unless fees collected are 5%, or more of total charges in which case the rate will remain at $.30 per transaction.
$1.75 per transaction if submitted in hardcopy. Beginning fiscal year 2004-05, all transactions from cities and special districts will be required to be submitted in electronic format.
$25 per transaction for each correction after the tax roll has been prepared.
Any city or special district whose fees amount to $10.00 or less will be waived due to its immaterial fiscal impact.
Per the terms of the current agreement, unless either party notifies the other of a proposed modification within ninety (90) days of the close of the fiscal year, the contract will automatically renew under the current compensation schedule; therefore, action must be taken before March 30, 2003.
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