COUNTY OF SAN MATEO

Inter-Departmental Correspondence

County Counsel

DATE:

May 5, 2003

BOARD MEETING DATE:

June 10, 2003

TO:

Honorable Board of Supervisors

FROM:

Thomas F. Casey III, County Counsel

SUBJECT:

Correction of Property Tax Roll, APN 062-423-090, 64 Willow Place, Menlo Park, California

Recommendation

Approve a change to the 1999 tax roll, and a corresponding tax refund to Sunset Menlo Partners II, LLC ("Sunset"), to correct a double assessment made on property located at 64 Willow Place, in Menlo Park.

Background

In connection with the conversion to a new computer system in the Assessor's Office, the Assessor's Parcel Numbers corresponding to the above-referenced parcel located on Willow Place (APNs 062-423-071 and 072) were retired and replaced with a new Assessor's Parcel Number (APN 062-423-090). In the 1999 tax year, the Willow Place property was erroneously assessed twice, once under APN 062-423-090, and again under APNs 062-423-071 and 072. As a result, in 1999, the property owner paid the property taxes due on the property twice. The property owner consequently seeks a refund of the property taxes paid under APN 062-423-090.

Discussion

Pursuant to section 4831 of the Revenue & Taxation Code, which allows for corrections to the tax roll, the Assessor=s Office proposes to delete the erroneously issued assessments against the retired parcels.

Vision Alignment

The implementation of this proposal 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 "[h]ousing exists for people of all income levels and for all generations of families."

Fiscal Impact

The fiscal impact of this action is estimated to be a $83,647.98 decrease in the 1999 roll, and a corresponding property tax refund of the same amount. The County's General Fund share of the refund is 14% of the decrease (i.e., approximately $11,710.72).