Assessor-County Clerk-Recorder and Elections (ACRE) Jim Irizarry Assistant Assessor-County Clerk-Recorder Office of Mark Church San Mateo County Assessor-County Clerk-Recorder & Chief Elections Officer
Assessor-County Clerk- Recorder and Elections Consolidated Department of the Assessor-County Clerk-Recorder and Chief Elections Officer o Largest of 7 Consolidated Departments in the State with the same functions 8 th largest Assessment Roll 2018-19 Assessment Roll: $222.5 Billion Serve 70 Jurisdictions: 20 Cities, 25 School Districts, 24 Special Districts and the County 2
The County Assessor Values Property By July 1 of each year, the primary responsibility of the county assessor is to determine the taxable value of each property so that each owner is assured of paying the proper amount of property tax for the support of local governments, and to publish that information in the local property assessment roll. 3
The County Assessor Prepares the Assessment Roll The County Controller Prepares the Tax Roll The County Tax Collector Issues Tax Bills and Collects Payments The County Controller Distributes Tax Revenues 4
Assessor-County Clerk-Recorder & Elections (ACRE) Largest Consolidated Department in the State of California Assessor Determining Assessed Owners Reviewing Assessment Appeal Filings Valuing Boats, Planes and Manufactured Homes Business Property Valuation and Information Change in Ownership Information Approving Exemptions Valuing Leased Equipment Updating Maps, Property Boundaries Collecting Property Characteristics Enrolling Supplemental Assessments Collecting Valuation Information 5
The 2018-2019 Assessment Roll: 236,091 Number of assessment parcels & accounts $222,596,790,495 Total value of the combined roll (8.03% incr.) 221,355 Number of secured parcels $211,211,649,216 Net value of secured roll (8.2% incr.) 14,736 Number of unsecured accounts $11,385,141,279 Net value of unsecured roll (5.05% incr.) 6
The Assessment Roll: Key Factors Affecting the Bottom Line Secured Roll Factors Annual Inflation Factor A Rising Real Estate Market Decline in Value Program (Proposition 8) Residential Properties Commercial Properties Foreclosures Unsecured Roll 7
Taxable real property values may be reappraised if: A change in ownership occurs; or A change in the use of property occurs; or New construction is completed; or New construction is partially completed on January 1; or The reappraisal is part of an annual review of properties having declining value; or The reappraisal is part of a land conservation contract (Williamson Act). 8
Where Your Taxes Go 9
January 1 February 1 April 1 April 10* May 7 June 30 July 1 July 2 August 31 September-October November 1 November 30 December 10* Tax Lien Date as of which ownership and value is determined Second installment of secured taxes due and payable Business property statement due Delinquent date to pay second installment of secured tax bill. After 5 p.m., a 10 percent penalty plus $40.00 charge is added Last day to file Business Property Statement without penalty Last day of fiscal year Fiscal year begins; secured roll done Appeals Board filing period opens * Other due dates may apply for supplemental and escape assessments. Last day to pay unsecured property tax payment without delinquency penalty Tax Collector issues annual secured tax bills Due date to pay first installment of secured tax bill Close of Assessment Appeals Board filing period (next business day if it falls on the weekend) Delinquent date to pay first installment of secured tax bill. After 5 p.m., a 10 percent penalty is added. 10
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California Voter s Choice Act San Mateo County Eligible Voters Total number of eligible voters: 507,255 Percent of eligible voters 77.9% registered to vote: Total registered voters as of 395,160 October 22, 2018: 12
What is SB 450 California Voter s Choice Act? Landmark legislation Effective January 1, 2018 Fundamentally transforms elections to All-Mailed Ballot/Vote Center Model with Ballot Drop-off Locations Part of a sweeping collection of election reforms designed to increase voter participation 13
California Voter s Choice Act For 14 selected counties effective January 1, 2018 San Mateo Inyo Madera Napa Nevada Orange Sacramento San Luis Obispo Calaveras Santa Clara Shasta Sierra Sutter Tuolumne 14
How does California Voter s Choice Act work? Voting Options All-Mailed Ballot Vote Centers Ballot Drop-off Locations 15
California Voter s Choice Act All-Mailed Ballot Every voter gets a ballot in the mail Mailed 29 days before the election Return envelopes are postage paid Provided in Spanish, Chinese and English Postmark + 3 days 16
California Voter s Choice Act Vote Centers Vote in person at any Vote Center countywide Early voting starting 29 days before Election Day Will be open on two weekends At least one Vote Center in each city or town Voter can receive a replacement ballot Voter can drop off voted ballot 17
California Voter s Choice Act Vote Centers (continued) Conditional Voter Registration available on-site at Vote Centers Real time access to VoteCal database allows for immediate verification of voter status Multilingual and Accessibility Assistance Three Accessible Devices per Vote Center 18
California Voter s Choice Act Vote Center Formula: 29 days before Election Day: 4 Vote Centers 10 Days before Election Day: 1 Vote Center for every 50,000 registered voters: 9 Vote Centers* 3 Days before Election Day: 1 Vote Center for every 10,000 registered voters: 39 Vote Centers* * Required by SB 450. Based on estimated 390,000 registered voters. 19
California Voter s Choice Act Ballot Drop-off Formula 28 Days before Election Day: 1 Ballot Drop-off Location per every 15,000 registered voters = 26 Ballot Drop off Locations* Military Grade Exterior Drop Box: Designed with Image Capture Technology * Based on estimated 390,000 registered voters. 20
California Voter s Choice Act Voting System Technology and Security State Certified Voting System Closed Voting Tabulation System - No Online Connectivity to Voter Registration database Digital Encryption to protect data Physical Hardware Access Controls Strict Chain of Custody security processes Best practices and rigorous staff training to mitigate risks and cyber security breaches Dual Factor Authentication 21
California Voter s Choice Act Voting Technology and Accessibility Accessible Sample Ballot Disabled Accessible Unit (DAU) Remote Accessible Vote by Mail Mobile Voting Transportation Assistance 22
California Voter s Choice Act Digital I Voted Sticker Recognizes voters participation in the election For voters social media and digital signatures Developing banner indicating number of years voters have cast ballots 23
Questions? 24