Adoption of Ordinance No. NS-300.1008, an Ordinance of the Board of Supervisors of the County of Santa Clara amending Section A4-23(a) of Division A4 of the County of Santa Clara Ordinance Code relating to the fee for preparing findings of fact for assessment appeals.

County of Santa Clara Office of the County Counsel 128037 DATE: April 28, 2026 TO: Board of Supervisors FROM: Tony LoPresti, County Counsel SUBJECT: Fee Increase for Assessment Appeals Findings of Fact RECOMMENDED ACTION Adoption of Ordinance No. NS-300.1008, an Ordinance of the Board of Supervisors of the County of Santa Clara amending Section A4-23(a) of Division A4 of the County of Santa Clara Ordinance Code relating to the fee for preparing findings of fact for assessment appeals. • Introduce and preliminarily adopt on April 14, 2026. • Adopt (Final) on April 28, 2026. FISCAL IMPLICATIONS The recommended action will have a positive fiscal impact because it will support full cost recovery for time spent preparing findings of fact for assessment appeals. REASONS FOR RECOMMENDATION AND BACKGROUND Subject to the provisions of the California Constitution, Revenue and Taxation Code, and regulations promulgated by the State Board of Equalization, property taxpayers in California are entitled to contest the assessments forming the basis of their property taxes. The County’s assessment appeal boards and hearing officers (“AAB”) hear appeals filed by taxpayers and render decisions...

County of Santa Clara Office of the County Counsel 128037 DATE: April 14, 2026 TO: Board of Supervisors FROM: Tony LoPresti, County Counsel SUBJECT: Fee Increase for Assessment Appeals Findings of Fact RECOMMENDED ACTION Adoption of Ordinance No. NS-300.1008, an Ordinance of the Board of Supervisors of the County of Santa Clara amending Section A4-23(a) of Division A4 of the County of Santa Clara Ordinance Code relating to the fee for preparing findings of fact for assessment appeals. • Introduce and preliminarily adopt on April 14, 2026. • Adopt (Final) on April 28, 2026. FISCAL IMPLICATIONS The recommended action will have a positive fiscal impact because it will support full cost recovery for time spent preparing findings of fact for assessment appeals. REASONS FOR RECOMMENDATION AND BACKGROUND Subject to the provisions of the California Constitution, Revenue and Taxation Code, and regulations promulgated by the State Board of Equalization, property taxpayers in California are entitled to contest the assessments forming the basis of their property taxes. The County’s assessment appeal boards and hearing officers (“AAB”) hear appeals filed by taxpayers and render decisions...

Adopted: 04/28/2026

REDLINED ORDINANCE NO. NS-300.1008 AN ORDINANCE OF THE BOARD OF SUPERVISORS OF THE COUNTY OF SANTA CLARA AMENDING SECTION A4-23(a) OF DIVISION A4 OF THE COUNTY OF SANTA CLARA ORDINANCE CODE RELATING TO FEE FOR PREPARING FINDINGS OF FACT FOR ASSESSMENT APPEALS Summary This Ordinance amends Section A4-23(a) relating to the fee for preparing findings of fact for assessment appeals. THE BOARD OF SUPERVISORS OF THE COUNTY OF SANTA CLARA ORDAINS AS FOLLOWS: SECTION 1. Section A4-23 of Division A4 of the Ordinance Code of the County of Santa Clara relating to the fee schedule for assessment appeals is hereby amended to read as follows (additions in underline; deletions in strikethrough): Sec. A4-23. Fee schedule. (a) The fee for preparation of findings of fact and conclusions is $200300.00 per hour of time spent by the Assessment Appeals Board Counsel plus any additional costs the County incurs in the preparation of such findings. For each application at issue, a $400600.00 deposit shall be paid prior to the end of the hearing, and the County shall bill the requesting party for any remaining amount owing. The remaining amount owing by the requesting party shall be paid prior to the...

Docusign Envelope ID: 965503CD-C33C-4387-BD77-67C35243CD6C Controller - Treasurer Department Fees and Charges Review Checklist Department Contact Person Email Address Telephone Office of the County Counsel Udhaya Hanumantharao udhaya.hanumantharao@cco.sccgov.org - Budget Unit # Cost Center # SAP GL Acct # Fund # 0120 1120 4727100 0001 Board Transmittal # For every fee/charge in your request please provide the following information: 1. 2. 3. 4. 5. Type of Fee/Charge submitted for Review: Current Rate: Proposed Rate: Full cost recovery basis: Fee(s) Last Revised (If > 3 years, explain below): Assessment Appeals - Findings of Fact Fee $200.00 $300.00 ✔ Yes ☐ No – Please attach a justification memo to CEO for approval. ☐ 6/5/2007 The fee of $200.00 was last updated in 2007 and has not been revised since then. The Office recommends updating the fee to provide for full cost recovery as per Revenue &Taxation Code section 1611.5 and Cal. Code Regs. tit. 18,§ 308. Documentation for Controller-Treasurer Department’s review for fee rate calculation should include: • Related laws or regulations as applicable to fee. • County Counsel review of department’s proposed fees (If applicable),...