COUNTY OF SAN MATEO

Inter-Departmental Correspondence

County Counsel

DATE:

January 5, 2011

BOARD MEETING DATE:

January 25, 2011

SPECIAL NOTICE/HEARING:

None

VOTE REQUIRED:

Majority

TO:

Honorable Board of Supervisors

FROM:

County Counsel

SUBJECT:

Correction of Property Tax Rolls

RECOMMENDATION:

Approve corrections to the identified tax rolls and corresponding tax refunds and authorize the President of the Board to execute the roll correction requests.

BACKGROUND:

Various provisions of the Revenue and Taxation Code, including sections 51.5, 170, 4831, and 4831.5, allow for the correction of clerical, descriptive and tax roll errors or mistaken entries. Over the course of any year, it is not uncommon to uncover some errors among the tens of 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, delays in determinations by the assessor, 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 refund, correction or cancellation of taxes in excess of $50,000, Board of Supervisor’s approval of that roll correction is required.

DISCUSSION:

The Assessor and Controller have found a number of enrolled assessments that require corrections that are subject to the approval of the Board of Supervisors. The attached schedule lists the name of the property owner of record and the property address, the reasons for the correction, and the amount of the tax correction, as well as the Roll Correction Change number. Board approval of the Roll Correction is evidenced by the execution of the Roll Correction form on behalf of the Board of Supervisors by the President of the Board.

Approving the roll corrections will contribute to the Shared Vision 2025 outcome of collaborative community by supporting fiscal accountability.

FISCAL IMPACT:

The fiscal impact of the roll corrections is property tax decreases of $230,267.92 for tax year 2008; $525,088.40 for tax year 2009; and $417,262.26 for tax year 2010.

Property Owner of Record

Property Address

and

APN or Account No.

Tax Year and Reason/Description

Net Tax Decrease Amount

Change Number

California Casualty Mgmt Lessee

1900 Alameda de las Pulgas

San Mateo

APN: 039-501-130

2010: Correction to account for an error in the building’s net rentable area as originally used by the Assessor.

$70,316.80

10-0117

Columbus Manufacturing Inc.

465 Cabot Rd.

South San Francisco

Acct # 031024-02-N

2009: Correction reflecting a reassessment due to destruction of structures, improvements and equipment caused by four-alarm fire.

$154,314.22

10-7

Myers Peninsula Venture LLC

1 Tower Place

South San Francisco

APN: 007-650-180

2009: Correction for an assessment based on an erroneous determination that construction of improvements had been completed.

$155,275.20

09-6441

Tyco Electronics

301 Constitution Drive

Menlo Park

APN: 055-260-080

2008: Correction reflecting an Assessment Appeal Board determination of a base year value decrease.

$156,631.08

09-6379

Tyco Electronics

301 Constitution Drive

Menlo Park

APN: 055-260-190

2008: Correction reflecting an Assessment Appeal Board determination of a base year value decrease.

$73,636.84

09-6380

Millbrae Square Company, LP

537 Broadway

Millbrae

APN: 021-420-110

2009 (Supplemental): Correction reversing a reassessment triggered by a transfer that was later determined to be exempt from reassessment.

$52,882.84

09-308

Millbrae Square Company, LP

537 Broadway

Millbrae

APN: 021-420-110

2010: Correction reversing a reassessment triggered by a transfer that was later determined to be exempt from reassessment.

$53,170.46

10-2293

Oyster Point LLC

385 Oyster Point Blvd.

South San Francisco

APN: 015-010-630

2010: Correction reflecting a Proposition 8 decline in value.

$68,359.62

10-0679

Kaiser Foundation Health Plan Inc.

220 Oyster Point Blvd

South San Francisco

APN: 015-023-390

2009 and 2010: Correction reflecting a Welfare Exemption determination following completion of construction of improvements.

$107,753.06

$170,354.40

10-0680

Gary A. Gavello

72 Barry Lane

Atherton

APN: 070-201-050

2009 and 2010: Correction reversing a reassessment triggered by a transfer that was later determined to be exempt from reassessment.

$54,863.08

$55,060.98

10-0909