Title
Adopt the Secured Roll Tax Rates calculated by the Office of the Auditor-Controller for Fiscal Year 2026-27.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
Adopt the Secured Roll Tax Rates calculated by the Office of the Auditor-Controller for Fiscal Year 2026-27.
SUMMARY/DISCUSSION:
Government Code Section 29100 requires secured roll tax rates to be approved by the Board of Supervisors each year. Since the passage of Proposition 13, the only rates that are subject to this procedure are those needed to provide taxes for the payment of principal and interest on certain long-term agency indebtedness. The Office of the Auditor-Controller is requesting that the Board of Supervisors adopt the attached list of rates as those to be used for the 2026-27 secured roll.
OTHER AGENCY INVOLVEMENT:
None.
FINANCING:
Approval of these rates will ensure that sufficient funds are available to make payments on the debt service bonds for the districts included on the attached listing. There is no financial impact on the General Fund contribution with this recommend action.
BOARD OF SUPERVISORS STRATEGIC PLAN GOALS:
The Fiscal Year (2026-27) Secured Roll Tax Rates pursuant to Article XIII A, Section 1 (b) of the California Constitution is consistent with the Board of Supervisors’ Strategic Initiatives for Administration. The debt service tax rates will levy the revenue necessary to pay voter-approved bonded indebtedness to meet annual payments.
Mark a check next to the related Board of Supervisors Strategic Plan Goals:
____ Well-Being and Quality of Life
____ Sustainable Infrastructure for the Present and Future
____ Safe and Resilient Communities
____ Diverse and Thriving Economy
Other:
__X__ Administrative
Prepared by: Joseph Poozhikala, Auditor-Controller Analyst II, 755-5286
Approved by: Enedina Garcia, Auditor-Controller, 755-5084
Attachments:
Board Report
FY 2026-27 Secured Roll Debt Service Tax...
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