REPORT TO SHASTA COUNTY BOARD OF SUPERVISORS

BOARD MEETING DATE:  February  28, 2023
CATEGORY:  Consent - General Government-1.

SUBJECT:

Deny T-Mobile West LLC's claims for refunds of Fiscal Years 2019-20 through 2022-23 property taxes in the total amount of $45,699.30 plus interest.

Supervisorial District No. :  ALL

DEPARTMENT CONTACT:  Nolda Short, Auditor-Controller, (530) 245-6657

STAFF REPORT APPROVED BY:  Nolda Short, Auditor-Controller

RECOMMENDATION

Deny four claims from T-Mobile West LLC for refunds of Fiscal Years 2019-20, 2020-21, 2021-22 and 1st installment of 2022-23 property taxes in the total amount of $45,699.30 plus interest.

DISCUSSION

The property owner’s claims state that the unitary property tax rate assessed for Fiscal Years 2019-20, 2020-21, 2021-22 and 1st installment of 2022-23 exceeded the rate allowed by the California Constitution and requests a refund of $45,699.30 plus interest. Other California counties have received similar claims for refunds.

The Auditor-Controller is required to calculate the tax rate required for the accurate billing of property taxes in Shasta County. The California Constitution Articles XIII and XIII A and the Revenue and Taxation Code provide direction to counties on the property tax process, including State assessed unitary property. In calculating and establishing the unitary property tax rates for Fiscal Years 2019-20, 2020-21, 2021-22 and 1st installment of 2022-23 the Auditor-Controller followed all the requirements of Revenue and Taxation Code Section 100. The County’s unitary rate complies with State law, and the Auditor-Controller recommends that the Board of Supervisors deny the claims.

ALTERNATIVES

There are no alternatives to resolve this matter.

OTHER AGENCY INVOLVEMENT

The County Administrative Office and County Counsel have reviewed this matter.

FISCAL IMPACT

No General Fund Impact.