assessor-county clerk-recorder and elections (acre) · 24/10/2018 · september-october tax...

Assessor-County Clerk-Recorder

and Elections (ACRE)

Jim IrizarryAssistant Assessor-County Clerk-Recorder

Office of Mark ChurchSan 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

• 8th largest Assessment Roll

• 2018-19 Assessment Roll: $222.5 Billion

• Serve 70 Jurisdictions: 20 Cities, 25 School Districts,

24 Special Districts and the County

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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.

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• 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

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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

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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.)

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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

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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).

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Where Your Taxes Go

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January 1 Tax Lien Date as of which ownership and value is determined

February 1 Second installment of secured taxes due and payable

April 1 Business property statement due

April 10* Delinquent date to pay second installment of secured tax bill.

After 5 p.m., a 10 percent penalty plus $40.00 charge is added

May 7 Last day to file Business Property Statement without penalty

June 30 Last day of fiscal year

July 1 Fiscal year begins; secured roll done

July 2 Appeals Board filing period opens

August 31 Last day to pay unsecured property tax payment without delinquency

penalty

September-October Tax Collector issues annual secured tax bills

November 1 Due date to pay first installment of secured tax bill

November 30 Close of Assessment Appeals Board filing period (next business day if it

falls on the weekend)

December 10* Delinquent date to pay first installment of secured tax bill.

After 5 p.m., a 10 percent penalty is added.

* Other due dates may apply for

supplemental and escape assessments.

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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:

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California Voter’s Choice Act

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

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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

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How does California Voter’s

Choice Act work?

Voting Options

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All-Mailed Ballot

Vote Centers

Ballot Drop-off Locations


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

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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

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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

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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*

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* Required by SB 450. Based on estimated

390,000 registered voters.


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.

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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

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Voting Technology and Accessibility

• Accessible Sample Ballot

• Disabled Accessible Unit (DAU)

• Remote Accessible Vote by Mail

• Mobile Voting

• Transportation Assistance

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• 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

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Questions?

assessor-county clerk-recorder and elections (acre) · 24/10/2018 · september-october tax...

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