To: BOARD OF SUPERVISORS
From: Auditor-Controller Treasurer-Tax Collector
Meeting Date: November 4, 2025
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Department Contact: |
Chamise Cubbison |
Phone: |
707-234-6860 |
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Department Contact: |
Madeline Cline |
Phone: |
707-463-4221 |
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Item Type: Regular Agenda |
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Time Allocated for Item: 15 Minutes |
Agenda Title:
title
Discussion and Possible Action Including Adoption of a Resolution Approving a Temporary Loan/Advance of One Hundred Thousand Dollars ($100,000) for Hopland Fire Protection District from Their Fiscal Year 2025-26 Property Tax Revenues
(Sponsor: Auditor-Controller/Treasurer-Tax Collector)
End
Recommended Action/Motion:
recommendation
Adopt Resolution approving a temporary loan/advance of one hundred thousand dollars ($100,000) for Hopland Fire Protection District from their fiscal year 2025-26 property tax revenues; and authorize Chair to sign same.
End
Previous Board/Board Committee Actions:
None.
Summary of Request:
The Auditor-Controller/Treasurer-Tax Collector and Supervisor Madeline Cline have been working with Hopland Fire Protection District to resolve issues the District is experiencing with cash flow requirements to maintain critical operations of the District. The District has taken measures to reduce costs, collect outstanding funds due to the District and to seek additional short-term borrowing.
Section 23010 of the Government Code authorizes the Board of Supervisors to loan available funds to districts, providing the loan does not exceed 85% of the district’s anticipated tax revenues for the period loaned. Section 23010 also requires that the District repay the loan out of its anticipated tax revenues prior to the payment of any other obligations of the District, and that the District shall pay interest on all funds borrowed from the County at the same rate that the County applies to funds of the District on deposit with the County.
The District adopted a resolution (attached Resolution 2025-07) requesting that the Board of Supervisors loan/advance the Hopland Fire Protection District one hundred thousand dollars ($100,000) to meet current operational financial needs. The amount of their request is approximately 20% of their anticipated property tax revenue for fiscal year 2025-26. The advance/loan is to be paid back to the County from the District’s first property tax distributions for fiscal year 2025-26 including interest.
The available funds proposed for this advance/loan are a portion of the funds from the Measure D Transient Occupancy Tax advisory measure general tax revenues that have been held by the County pending the recommendation of the Mendocino County Fire Chiefs’ Association for allocation or distribution. The total available funds are presently approximately three hundred ninety-eight thousand dollars ($398,000).
Alternative Action/Motion:
Provide direction to staff.
Strategic Plan Priority Designation: A Safe and Healthy County
Supervisorial District: District 1
Vote Requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: Fund 1240 Fire Agency Support |
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current f/y cost: N/A |
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budget clarification: N/A |
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annual recurring cost: N/A |
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budgeted in current f/y (if no, please describe): No |
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revenue agreement: No |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes
CEO Liaison: Executive Office
CEO Review: Yes
CEO Comments:
FOR COB USE ONLY
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Executed By: Atlas Pearson, Senior Deputy Clerk |
Final Status: Adopted |
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Date: November 4, 2025 |
Executed Item Type: Resolution |
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Number: 25-181 |
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