County Board of Supervisors · Tuesday, September 29, 2026, 9:00 AM · Item 17 · CONSENT AGENDA
Setting the County's 2026-2027 property tax rates
In plain English
The county's Auditor-Controller-Treasurer-Tax Collector is asking the Board of Supervisors to adopt a resolution setting the property tax rates on the secured roll for Fiscal Year 2026-27. These rates include the basic one percent limit set by Article XIII A of the California Constitution, plus additional rates needed to pay the yearly principal and interest on debt that voters previously approved. A yes vote formally sets those rates so they can be applied to property tax bills.
Every owner of taxable property on the county's secured roll pays these rates, and the added rates raise the money that schools, special districts and cities need to make payments on bonds their voters approved.
Key facts
- Government Code Section 29100 requires the Board to adopt the secured roll tax rates by resolution on or before October 3 each year.
- The rates cover Fiscal Year 2026-27 and apply to the secured property tax roll.
- Rates include the one percent limitation under Article XIII A of the California Constitution plus voter-approved indebtedness.
- Under Government Code Section 29103, the rates were computed at the request of schools, special districts and cities, and reviewed by the Auditor-Controller-Treasurer-Tax Collector's office.
- The staff report states there is no financial impact; the item is submitted by Auditor-Controller-Treasurer-Tax Collector Laura Bowers and recommended by County Executive Officer Nicole D. Coburn.
- This is item 17 on the September 29, 2026 consent agenda.
Reasons to support
- State law (Government Code Section 29100) requires the Board to adopt these rates by October 3, so acting on September 29 meets the deadline.
- Setting the voter-approved debt rates gives schools, special districts and cities the revenue to make their annual principal and interest payments on bonds their own voters authorized.
- The rates were calculated and reviewed by the Auditor-Controller-Treasurer-Tax Collector's office based on current law and on requests submitted by the taxing agencies themselves.
Reasons to oppose or change it
- The rates above the basic one percent are added to property owners' bills, so adoption means taxpayers in each affected school, city or special district area continue paying for that district's approved bond debt.
- Because the item is on the consent agenda, the individual rates requested by each school, special district and city would be approved together in one vote rather than discussed one by one.
- A resident wanting to check the arithmetic behind a particular district's rate would have to rely on the Auditor-Controller-Treasurer-Tax Collector's calculation and review rather than a rate-by-rate presentation at the meeting.
Official wording
Adopt resolution fixing and levying the 2026-2027 tax rates (Auditor-Controller-Treasurer-Tax Collector)
Summary written by claude-opus-5 from the agenda and the Staff Report. It can contain mistakes. The official documents govern.