DATE: May 7, 2019
TO: Board of Supervisors
SUBMITTED BY: Jean M. Rousseau, County Administrative Officer
SUBJECT: Amendment to the Master Schedule of Fees for an Assessment Appeals Application Processing Fee
RECOMMENDED ACTION(S):
TITLE
Conduct second hearing to amend the Fresno County Master Schedule of Fees, Charges and Recovered Costs Ordinance by adding Subsection 414 of Section 400 - Board of Supervisors, Assessment Appeal Application Processing Fee ($86); waive reading of the Ordinance in its entirety, and adopt proposed ordinance.
REPORT
Approval of the recommended action would revise the existing Master Schedule of Fees, Charges, and Recovered Costs to recover the costs of processing Assessment Appeal Applications to property tax.
ALTERNATIVE ACTION(S):
Your Board may choose not to implement an $86 fee to recover costs. If the fee is not implemented, the Clerk of the Board will continue to receive its allocation of SB2557 revenues, recovering only 25% of cost.
FISCAL IMPACT:
Currently, there is no fee to charge the property owners for the services provided by the Clerk of the Board for the filing of an Assessment Appeal Application. The Clerk does receive an allocation of Property Tax Administration Program (PTAP) revenues (SB2557) that provides only about 25% cost recovery ($9,214 for the Clerk). Charging an $86 fee would recover approximately 100% of costs ($37,324). The new revenues generated from the implementation of the proposed fee would potentially reduce or eliminate the $9,214 in SB2557 revenue transfers to the Clerk; however, it would still result in a net revenue increase of $28,110 based on the $86 fee times the number of applications filed (434) in 2018. The amount of revenue from the proposed fee will be in direct correlation to the actual number of applications received during each fiscal year.
DISCUSSION:
The first hearing to amend Subsection 414 of Section 400 - Board of Supervisors, Assessment Appeal Application Proces...
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