REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
November 4, 2025
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Use of General Fund Monies for Reissuance of Voided Warrants for Property Tax Refunds
End
RECOMMENDATION(S)
Recommendation
Authorize the use of County General Fund monies for the reissuance of warrants, previously transferred to the County General Fund, totaling $11,011.98 as follows:
1. Warrant No. 8000318678 for $27.31
2. Warrant No. 8000318677 for $40.16
3. Warrant No. 8000318676 for $375.28
4. Warrant No. 8000648542 for $327.53
5. Warrant No. 8000571790 for $26.54
6. Warrant No. 8984310 for $80.28
7. Warrant No. 8984311 for $239.23
8. Warrant No. 8000642639 for $2,909.88
9. Warrant No. 8000652672 for $6,985.77
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
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 additional Discretionary General Funding (Net County Cost). Sufficient appropriation exists in the 2025-26 Countywide Discretionary budget to replace the stale-dated warrants identified totaling $11,011.98. Since the stale-dated warrants were subsequently transferred to the County General Fund, the replacement warrants will be drawn from that fund.
BACKGROUND INFORMATION
Property tax refunds result most frequently from adjustments made to property valuations after taxes are paid. The following is a summary of related governing codes:
* California Revenue and Taxation Code (Rev. & Tax. Code) section 5097 requires a taxpayer to file a claim for a property tax refund within four years of the payment.
* Rev. & Tax. Code section 5097.2 permits the County Tax Collector or the County Auditor, without the need for a taxpayer to file a claim, to refund property tax payments within fo...
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