RESOLUTION NO. _____________

BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA

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RESOLUTION TO SUPPORT IN CONCEPT AB 83 (LIEBER), PROPERTY TAX ADMINISTRATION: PARE PROGRAM

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RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that

WHEREAS, counties administer the property tax system, which generates revenues for cities, counties, special district and schools; and

WHEREAS, while counties can recover administrative costs for property tax administration and collections from cities and special districts, they cannot recover such costs from schools;

WHEREAS, in the past, the state has provided administrative grants to cover some of the costs of collecting property taxes, which statewide counties spend an estimated $500 million annually; and

WHEREAS, AB 83 (Lieber) would establish the Property Tax Assessment and Education Revenue (PARE) funding program to provide state financial assistance in property tax administration; and

WHEREAS, AB 83, unlike past proposals, would include state financial assistance for property tax administration for basic aid schools; and

WHEREAS, AB 83 would require participating counties to maintain a base staffing level as determined in Fiscal Year 20004-05.

NOW, THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that the Board of Supervisors by adoption of this resolution does hereby support in concept AB 83 regarding state financial assistance in property tax administration.

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