Inter-Departmental Correspondence

Controller's Office



November 7, 2003


December 2, 2003



Honorable Board of Supervisors


Tom Huening, Controller


Annual Report of Property Tax Roll Changes for Fiscal Year 2002-2003 Pursuant to Resolution Number C4379



Accept the Annual Report of Changes to the Tax Rolls from corrections, cancellations or refunds for the Fiscal Year 2002-2003 consistent with County Resolution C4379.


Background and Discussion

In 2001, this Board of Supervisors established by resolution, claiming thresholds and processes to expedite refunds, corrected bills or cancelled charges to taxpayer. These claims are typically the result of property taxes that were paid more than once or adjustments to reflect valuation changes, exemptions, parcel segregations, assessment appeal decisions, State Board of Equalization changes, special charges adjustments from cities and special districts but could include illegally collected, assessed or levied charges. The Board set a threshold of $50,000 for claims requiring Board of Supervisor authorization. For claims less than $50,000 and greater than $10,000 the Controller is authorized with written approval of the County Counsel to issue refunds. Claims under $10,000 are refunded by the Controller.

Resolution C4379 also requires that the Controller prepare for the Board of Supervisors an annual report of the refunds granted. The attached report summarizes all changes to the tax rolls during the 2002-03 Fiscal Year. It includes the detail for each of the tax rolls (Secured, Unsecured, Supplemental) citing the code section governing each type of change, number of changes, net valuation changes, tax dollar changes, refunds, and any interest or penalties.


Vision Alignment

This report supports the commitment of responsive, effective and collaborative government, and specifically relates to goal # 20 that states, "Government decisions are based on careful consideration of future impact, rather than temporary relief or immediate gain."


Fiscal Impact

There is no fiscal impact related to accepting these reports.