Title
Adopt a Resolution to:
a. Authorize the Assessor to accept a Grant from the California Department of Finance under the State Supplementation for County Assessors’ Program (SSCAP); and
b. Approve and authorize the Auditor-Controller to amend the Fiscal Year 2018-19 Adopted Budget for Assessor-County Clerk/Recorder, 001-1180-ACR001-8003, increasing appropriations by $255,000, funded by an increase of $170,000 in estimated revenue and a $85,000 decrease in appropriation in General Fund Contingencies 001-1050-CAO020-8034 (4/5th Vote Required); and
c. Authorize to amend the Assessor’s Budget Unit (001-1180-ACR001-8003) to include (1.0) additional Appraiser II position and (1.0) additional Office Assistant II; and
d. Authorize the County Administrative Office to incorporate the changes into the 001-1180-ACR001-8003 FY 2018-19 Adopted Budget to reflect the change in position counts.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors adopt a resolution to:
a. Authorize the Assessor to accept a Grant from the California Department of Finance under the State Supplementation for County Assessors’ Program (SSCAP); and
b. Approve and authorize the Auditor-Controller to amend the Fiscal Year 2018-19 Adopted Budget for Assessor-County Clerk/Recorder, 001-1180-ACR001-8003, increasing appropriations by $255,000, funded by an increase of $170,000 in estimated revenue and a $85,000 decrease in appropriation in General Fund Contingencies 001-1050-CAO020-8034 (4/5th Vote Required); and
c. Authorize to amend the Assessor’s Budget Unit (001-1180-ACR001-8003) to include (1.0) additional Appraiser II position and (1.0) additional Office Assistant II; and
d. Authorize the County Administrative Office to incorporate the changes into the 001-1180-ACR001-8003 FY 2018-19 Adopted Budget to reflect the change in position counts.
SUMMARY/DISCUSSION:
The State of California has created a three-year program, beginning FY 2018-19 thru FY 2020-21, to selected representative counties in order to ensure more accurate assessment of local property. It is believed that, a more accurate assessment process will reduce otherwise escaped valuation and help offset the State’s General Fund obligations to local K-14 schools and offices of education. The success of the program shall be determined by enhanced statewide implementation of local equalization by properly valuing property, and thereby capturing property tax revenues for local K-14 school and offices of education that might otherwise escape recognition and collection. Monterey County shall be required to match at a rate of one dollar ($1) for every two dollars ($2) in State Program funds. Program funds must be used to supplement, and not supplant, existing funding and staff levels.
The Monterey County Assessor’s office seeks to hire one (1.0) additional Appraiser and one (1.0) additional Office Assistant II. These positions are necessary to ensure the success of the program to make discovery, and eliminate backlog, so that the Assessor’s office can appropriately and accurately supplement the tax roll to facilitate the assessment and collection of tax revenue funds for all entitled entities, including but not limited to local K-14 schools and offices of education.
In 2014-15 through 2016-17, with the support of the Board, the Monterey County Assessor’s office participated in a previous program called the State-County Assessors’ Partnership Program. This previous program required a dollar-to-dollar match, and it has been calculated that for every dollar put into the program, there was a $14 return. The Monterey County Assessor feels participation in SSCAP is a benefit not only to the Assessor’s office but to the County as a whole with an increased tax roll; thus, increasing the County’s discretionary revenue. Therefore, it is recommended that the Board approve this action.
OTHER AGENCY INVOLVEMENT:
County Counsel and Human Resources have reviewed and approve this report as to form. This recommendation was supported by the Budget Committee on July 25, 2018. The Board approved applying for the grant on August 28, 2018.
FINANCING:
The Assessor’s office will receive $170,000 from the State and the County will match with $85,000 from the Contingency Fund (001-1050-CAO020-8034). Therefore, the Assessor’s office requests that the Auditor-Controller amend the Assessor’s FY 2018-19 Adopted Budget (001-1180-ACR001-8003) by increasing estimated revenue by $170,000 and increasing appropriations by $255,000. If this request is approved, there will be $4,565,681 remaining in the Contingency Fund (001-1050-CAO020-8034). If approved, the grant match of $85,000 will be requested for Fiscal Years 2019-20 and 2020-21. After the three years grant funding is over, if there are not sufficient appropriations in the Assessor’s Budget, positions funded by the grant will be eliminated.
BOARD OF SUPERVISORS STRATEGIC INITIATIVES:
This report correlates to the Administration Strategic Initiatives adopted by the Board of Supervisors by allowing the Assessor to provide an increased tax roll.
_x_Economic Development
___Administration
___Health & Human Services
___Infrastructure
___Public Safety
Prepared by: Corina Morgan, Finance Manager, ext. 5821
Approved by:
__________________________________
Stephen L. Vagnini
Assessor-County Clerk/Recorder
Ext. 5803
Attachments:
Resolution
Exhibit A