TO: Board of Supervisors
FROM: Supervisor Haschak and Assessor/Clerk-Recorder
MEETING DATE: September 12, 2023
DEPARTMENT CONTACT:
Supervisor Haschak
PHONE:
707-463-4221
DEPARTMENT CONTACT:
Katrina Bartolomie
PHONE:
707-234-6800
ITEM TYPE: Regular Agenda
TIME ALLOCATED FOR ITEM: 30 Minutes
AGENDA TITLE:
title
Discussion and Possible Action Including Adoption of a Resolution Exempting from Taxation Certain Property with an Assessed Value of Five Thousand Dollars ($5,000) or Less
(Sponsors: Supervisor Haschak and Assessor/Clerk-Recorder)
End
RECOMMENDED ACTION/MOTION:
recommendation
Adopt Resolution exempting from taxation certain property with an assessed value of five thousand dollars ($5,000) or less; and authorize Chair to sign same.
End
PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
The Board of Supervisors approved on January 7, 1992, Exemption of Real Property with Low Value which set the minimum value taxation at $1,000. Also adopted Resolution No. 81-031 exempting all real property which produces one dollar or less on tax bills on February 3, 1981.
SUMMARY OF REQUEST:
Section 155.20 of the Revenue and Taxation Code allows a county Board of Supervisors to exempt from or not enroll in property taxes all real property with a base year value, and personal property with a full value, so low that if not exempt, the total taxes, special assessments, and applicable subventions on the property would amount to less than the cost of assessing and collecting them. This must be done on or before the lien date of any fiscal year.
Mendocino County loses money and time in handling these low value properties. Raising the level of the minimum tax where the base year value of real property including possessory interests and the full value of personal property from $1,000 to $5,000 would be more efficient, better use of limited resources, and free up staff time to properly assess properties of greater value which would bring in more revenue to...
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