MOTORS CENSO JEFFERY M. WOLTKAMP, CPA
AUDITOR-CONTROLLER COUNTY
BAR
SAN JOAQUIN COUNTY
CALIFORNIA
ASSISTANT AUDITOR-CONTROLLER CHIEF DEPUTIES
Jian Ou-Yang, CPA
MEMORANDUM
DATE: March 26, 2026
TO: All Taxing Districts Placing Direct Charges
SUBJECT: Fiscal Year 2026-27 Direct Assessment Processing Instructions For your District's direct charges to be added to the fiscal year 2026/27 tax bills, your District will need to submit the necessary information to our office no later than August 10, 2026. The following items must be received by our office to begin processing:
Submit data to be applied to the Secured Tax Roll via e-mail or CD.
2. The file formatting is extremely important, as is the integrity of the data within the file. (Please refer to Direct-Charge-File-Format and Record Layout Sample)
3. A copy of the resolution or ordinance of your governing body approving the assessment must accompany your data. Any assessment sent without a signed resolution or ordinance will be returned, without exception. The resolution or ordinance must state the following:
a. The assessment is in compliance with all laws pertaining to the levy of the particular assessment. The specific code section must be cited.
b. The assessment is levied without regard to property valuation. c. The purpose of the assessment.
4. Provide completed and signed Certification of Assessment.
5. Provide completed and signed San Joaquin County Special Assessment Charge Agreement between the county and the taxing district (Government Code Section 29304). 44 N. San Joaquin Street, Suite 550, Stockton, California 95202 Main (209) 468-3925 | Main FĂX (209) 468-3681 | Payroll (209) 468-3928 | Payroll FAX (209) 468-0408 www.sigov.org/auditor/
SONOR GE CAN JEFFERY M. WOLTKAMP, CPA ÇOAQUIN
COU
AUDITOR-CONTROLLER
SAN JOAQUIN COUNTY
SALFORHIE
ASSISTANT AUDITOR-CONTROLLER CHIEF DEPUTIES
Jian Ou-Yang, CPA Randipa Gauba - Accounting
Zaakir J. Akhtar, CPA - Internal Audit
Jena Mannor - Payro
tanley Lawrence - Property Ta
6. Complete and provide Direct Assessment Information Sheet.
7. Please contact us immediately if you cannot meet this deadline.
8. All taxing district assessment files and correspondence should be e-mailed to [email protected]
If you have any questions, please contact me at (209) 953-1181 or auditorproptax @sigov.org Sincerely,
Jeffery M. Woltkamp, CPA
Auditor-Controller
Jeffers asting
Vanny Prach
Accounting Technician II
Enclosures (7)
Certification of Assessment
Special Assessment Charge Agreement
Direct Assessment Apportionment
Direct Charge Information
Record Layout Samples
Direct-Charge-File-Format
New Taxing Districts Required Document
44 N. San Joaquin Street, Suite 550, Stockton, California 95202 Main (209) 468-3925 | Main FAX (209) 468-3681 | Payroll (209) 468-3928 | Payroll FAX (209) 468-0408 www.sjgov.org/auditor/