DATE: September 6, 2022
TO: Board of Supervisors
SUBMITTED BY: Oscar J. Garcia, CPA, Auditor-Controller/Treasurer-Tax Collector
SUBJECT: Resolution to Establish Tax Rates and Levy Taxes for the FY 2022-23
RECOMMENDED ACTION(S):
TITLE
Adopt Resolution establishing tax rates and levying taxes on the secured roll for the countywide rate of 1%, voter approved indebtedness, ad valorem taxes for revenue districts, and unitary taxes in Fresno County for the FY 2022-23.
REPORT
Approval of the recommended action will establish and levy the countywide rate at 1% and establish and levy the rates, as set forth in the resolution, including the Ad Valorem Tax Rates for FY 2022-23 Schedule A, for all school district and community college district bonds, all voter-approved indebtedness including ad valorem taxes for bonded indebtedness for all revenue districts, and for the unitary taxes within the County for FY 2022-23. This item is countywide.
ALTERNATIVE ACTION(S):
There are no viable options available as failure to adopt the recommended resolution would result in no revenue from property taxes and no revenue to make debt service payments.
FISCAL IMPACT:
There is no Net County Cost associated with the recommended action; however, failure to adopt the recommended resolution will impact the County's taxing agencies as there would be no revenue from property taxes and no revenue to make debt service payments.
DISCUSSION:
Under Government Code, section 29100, the board of supervisors is required to adopt by resolution the tax rates on the countywide secured roll on or before October 3 of each year. The tax rate is not to exceed the 1% limitation as specified in Article XIIIA of the State Constitution (Proposition 13).
Under Education Code, section 15250, for all of the schools or community college districts that the county superintendent of schools has jurisdiction over, the board of supervisors must levy a tax for that year upon the property in those districts for th...
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