REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF BOARD GOVERNED COUNTY SERVICE AREAS
AND RECORD OF ACTION
June 10, 2025
FROM
NOEL CASTILLO, Director, Department of Public Works - Special Districts
SUBJECT
Title
Public Hearing Regarding Placement of Delinquent Water and Sewer Charges on the 2025-26 Tax Roll for Collection
End
RECOMMENDATION(S)
Recommendation
Acting as the governing body for all County Service Areas and Improvement Zones providing water and sewer services:
1. Conduct a public hearing regarding the placement of delinquent water and sewer charges on the 2025-26 Tax Roll for collection.
2. Adopt Resolution confirming report of delinquent water and sewer charges as on file with the Clerk of the Board of Supervisors.
3. Authorize the Department of Public Works - Special Districts to submit the Report of Delinquent Water and Sewer Charges to the Auditor-Controller/Treasurer/Tax Collector for placement of the delinquent charges on the 2025-26 Tax Roll and to remove and/or adjust the amounts listed on the report for any payments or required corrections to the delinquent accounts that occur prior to placement on the 2025-26 Tax Roll.
(Presenter: Noel Castillo, Director, 387-7906)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). Based on the Accounts Receivable Report as of April 28, 2025, the total amount of delinquent charges for placement on the 2025-26 Tax Roll is $595,964.56 for 781 accounts. However, it is likely that this amount will ultimately be less as more water and sewer customers pay the delinquent charges rather than having these added to the tax roll for collection. In addition to the delinquent fee, the Auditor-Controller/Treasurer/Tax Collector (ATC) will add a $0.30 processing fee for each parcel that has a delinquent charge placed on the 2025-26 Tax Roll. Revenue from delinquent charges has been included in the 2025-26 Recommended Budget for the respective County Service Areas and Zones (Districts).
BACKGROUND INFORMATION
The Department of Public Works - Special Districts, Water and Sanitation Division (Division) provides water and sewer services in various unincorporated areas throughout the County. These services are provided through Board Governed County Services Areas (CSA) and are funded primarily by revenue from service charges. The recommended actions will authorize the collection of delinquent charges through the tax roll by allowing the Auditor-Controller/Treasurer/Tax Collector (ATC) to place the delinquent charges on the 2025-26 Tax Roll in accordance with Government Code Section 25215.5 and existing Rules and Regulations for water and sewer services. The deadline for ATC to process the 2025-26 Tax Roll is August 10, 2025.
Placement of delinquent charges on the tax roll allows the Division to collect past due charges necessary to ensure the fiscal solvency of the impacted Districts. The following table reflects the number of delinquent accounts and amounts of delinquent charges as of April 28, 2025, by District, for placement on the 2025-26 Tax Roll:
|
District |
Number of Delinquent Accounts |
Service |
Delinquent Amount |
|
CSA 42 (Oro Grande) |
7 |
Water and Sewer |
$7,258.93 |
|
CSA 53 B (Fawnskin) |
68 |
Sewer |
$50,002.20 |
|
CSA 64 (Spring Valley Lake) |
93 |
Water and Sewer |
$36,639.66 |
|
CSA 70 BL (Bloomington) |
0 |
Sewer |
$0.00 |
|
CSA 70 CG (Cedar Glen) |
13 |
Water |
$7,953.99 |
|
CSA 70 GH (Glen Helen) |
240 |
Sewer |
$136,199.11 |
|
CSA 70 F (Morongo Valley) |
4 |
Water |
$2,316.83 |
|
CSA 70 J (Oak Hills) |
56 |
Water |
$20,251.08 |
|
CSA 70 SP-2 (High Country) |
0 |
Sewer |
$0.00 |
|
CSA 70 S-3 (Lytle Creek) |
42 |
Sewer |
$44,654.23 |
|
CSA 70 W-3 (Hacienda) |
6 |
Water |
$3,679.57 |
|
CSA 70 W-4 (Pioneertown) |
3 |
Water |
$2,002.01 |
|
CSA 82 (Searles Valley) |
249 |
Sewer |
$285,006.95 |
|
Totals |
781 |
|
$595,964.56 |
Pursuant to Government Code Section 25215.5, a public hearing is required by law to permit individual property owners an opportunity to respond to the delinquent charges and the placement of these charges on the tax roll. In addition to bimonthly bills, customer service staff actively made contact by phone and mail to notify water customers of past due amounts to avoid disconnection. Customers receiving only sewer services are notified at least four times by mail. Customers receiving either water services or water and sewer services are notified four times by mail and a door hanger. The required notices have been published in The Sun on May 27, 2025, and June 3, 2025, and the most recent notice was mailed to the affected property owners on May 23, 2025, and the Report of Delinquent Water and Sewer Charges for collection on the 2025-26 Tax Roll has been filed with the Clerk of the Board of Supervisors.
Division staff will be available on the day of the hearing (in the Joshua Room adjacent to the Board of Supervisors Chambers) to meet with those customers that received notices and to answer any questions they may have.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by Auditor-Controller/Treasurer/Tax Collector (Franciliza Zyss, Chief Deputy, 382-3176) on May 14, 2025; County Counsel (Aaron D. Gest, Deputy County Counsel, 387-5455) on May 2, 2025; Finance (Amanda Trussell, Principal Administrative Analyst, 387-4773) on May 22, 2025; and County Finance and Administration (Paloma Hernandez Barker, Deputy Executive Officer, 387-5423) on May 23, 2025.