COUNTY OF SAN MATEO

Inter-Departmental Correspondence

County Counsel

DATE:

October 23, 2009

BOARD MEETING DATE:

November 10, 2009

SPECIAL NOTICE/HEARING:

None

VOTE REQUIRED:

Majority

TO:

Honorable Board of Supervisors

FROM:

County Counsel

SUBJECT:

Correction of Property Tax Roll

Notre Dame High School, Belmont

APN 044-360-190

RECOMMENDATION:

Approve a correction to the 2009-10 secured property tax roll to recognize the welfare exemption for real property, land and improvements, belonging to Notre Dame High School.

BACKGROUND:

Revenue and Taxation Code sections 4831, et seq., allow for the correction tax roll errors or mistaken entries. Over the course of any year, it is not uncommon to uncover some errors among the thousands of assessments made by the Assessor. The errors may be caused by defects or delays in information or descriptions provided by assessees, unknown economic or historical information, duplication of assessments or simple clerical or mathematical errors by the assessee or the Assessor, or both. When the correction to the tax roll involves a correction in excess of $50,000, Board of Supervisor’s approval of that correction is required.

DISCUSSION:

The Notre Dame High School campus, including land and buildings, has historically carried a property tax welfare exemption. This past year, a lot line adjustment caused certain campus parcels to be retired (i.e., renumbered and/or reconfigured) – with new parcel numbers being assigned to the property. Due to a clerical error, the property tax exemption was not carried over to the new parcel numbers and a tax bill of $316,969.98 was erroneously generated. This action approving the roll correction allows for the correction of the tax roll to reflect the exemption. Authorizing this correction of the property tax roll will contribute to the Shared Vision 2025 outcome of collaborative community by demonstrating fiscal accountability.

FISCAL IMPACT:

There is no fiscal impact from this action as no payment was made on the incorrect tax bill and no refund is due.