REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
May 9, 2023
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Transfer of Unclaimed Assessment Reduction Property Tax Refunds to the County General Fund
End
RECOMMENDATION(S)
Recommendation
Authorize the Auditor-Controller/Treasurer/Tax Collector to transfer to the County General Fund unclaimed assessment reduction property tax refunds in an amount not to exceed $445,625 for refunds issued prior to July 1, 2018.
(Presenter: John Johnson, Assistant Auditor-Controller/Treasurer/Tax Collector, 382-7004)
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). Revenue in an amount not to exceed $445,625 has been included as Sources in the Auditor-Controller/Treasurer/Tax Collector's (ATC) 2022-23 budget.
Refund Fiscal Year
Number of Unclaimed Refunds
Unclaimed Refund Amount
2014-15
4
$ 893
2015-16
2
147
2016-17
41
18,192
2017-18
5,036
426,393
Total
5,083
$ 445,625
On February 8, 2022 (Item No. 20), the San Bernardino County Board of Supervisors (Board) authorized ATC to transfer $487,025 to the County General Fund for unclaimed assessment reduction property tax refunds prior to July 1, 2017. The current amounts for 2014-15, 2015-16, and 2016-17 represent warrants that stale dated after Item No. 20 was approved. When there are active warrants, the refunds reflect as claimed. Once they stale date, they revert to unclaimed status. The amounts for 2017-18 include 5,036 refunds, of which 3,321 in the amount of $12,244 were under $10; refunds under $10 are not proces...
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