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COUNTY OF SAN MATEO
Inter-Departmental Correspondence
County Counsel
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DATE:
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April 23, 2010
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BOARD MEETING DATE:
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May 11. 2010
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SPECIAL NOTICE/HEARING:
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None
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VOTE REQUIRED:
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Majority
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TO:
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Honorable Board of Supervisors
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FROM:
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County Counsel
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SUBJECT:
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Correction of Property Tax Roll: Roll Correction No. 09-5949
APN 026-102-050; 1450 Rollins Road, Burlingame
Peninsula Humane Society & SPCA: Welfare Exemption
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RECOMMENDATION:
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Approve a correction to the 2009 annual property tax rolls to correct for a welfare exemption related to APN 026-102-050, located at 1450 Rollins Road, Burlingame, and owned by the Peninsula Humane Society & SPCA.
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BACKGROUND:
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Revenue and Taxation Code sections 4831, et seq., allow for the correction of tax roll errors due to incorrect information or mistaken entries. 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. It is not uncommon for new or corrected information, including exemption applications and approvals, to be presented or provided to the Assessor after values have been enrolled. Corrections, cancellations or refunds of ad valorem property taxes above $50,000 require Board approval.
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DISCUSSION:
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Peninsula Humane Society & SPCA (“PHS & SPCA”) is a non-profit organization that provides shelter and placement for unwanted animals, and animal rescue and control services for San Mateo County. PHS & SPCA purchased the property at 1450 Rollins Road, Burlingame (the “Property”) on December 27, 2007, and began construction of a facility on the Property on August 25, 2009. The project is still under construction. On November 15, 2009, PHS & SPCA applied for the welfare exemption pursuant to section 214 of the Revenue and Taxation Code.
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After review of the welfare application, the Assessor has found that all requirements for the welfare exemption have been met as of the commencement of construction, and approval of the roll correction No. 09-5949 for the 2009 annual tax rolls is requested. This action approving the roll correction allows for the correction of the tax roll to reflect the exemption.
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Authorizing this correction of the property tax roll will contribute to the Shared Vision 2025 outcome of collaborative community by demonstrating fiscal accountability.
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FISCAL IMPACT:
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The fiscal impact of this roll correction is a $4,773,600 decrease in the 2009 tax roll, and a total annual tax reduction of $52,337.75; with an associated refund plus interest, for taxes already paid.
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