Title
Adopt Corrected Tax Rates for the Gonzales Unified School District calculated by the Auditor-Controller for Fiscal Years 2021-22, 2022-23, 2023-24, and 2024-25; and
Authorize the execution and implementation of the tax bill corrections for Gonzales Unified School District for Fiscal Years 2021-22, 2022-23, 2023-24, and 2024-25 and ratification of actions with respect to the tax bills correction process.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors adopt a resolution to:
a. Adopt Corrected Tax Rates for the Gonzales Unified School District calculated by the Auditor-Controller for Fiscal Years 2021-22, 2022-23, 2023-24, and 2024-25.
b. Authorize the execution and implementation of the tax bill corrections for Gonzales Unified School District for Fiscal Years 2021-22, 2022-23, 2023-24, and 2024-25 and ratification of actions with respect to the tax bills correction process.
SUMMARY/DISCUSSION:
Pursuant to California Government Code Section 29100, the Board of Supervisors annually adopt tax rates for the secured property tax roll on or before October 3rd. While Article XIII A of the California Constitution limits the general property tax rate for local agencies to 1% of assessed value, additional tax rates may be levied to pay for voter-approved bonds.
The Gonzales Unified School District (GUSD) has two areas for issuance and repayment of bond indebtedness: a districtwide area and a School Facilities Improvement District (SFID) area within the larger districtwide area. An administrative error in the bond repayment tax rate calculation was recently discovered by the Auditor-Controller's Office. Due to this error, the GUSD bond tax rate was not levied in the districtwide area, and the SFID area was over-levied from Fiscal Year 2021-2022 through 2024-25. It has been estimated that approximately 2,100 parcels in the SFID were overcharged and approximately 850 parcels in the greater GUSD were undercharged. The details of the e...
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