JEFFERY M. WOLTKAMP, CPA ORGUIN
AUDITOR-CONTROLLER COUNTY
POLIN CoUr SAN JOAQUIN COUNTY
CALIFORNIA
ASSISTANT AUDITOR-CONTROLLER CHIEF DEPUTIES
Jian Ou-Yang, CPA Randipa Gauba - Accounting
aakir J. Akhtar, CPA - Internal Audi
Dena Mannor - Payrol
Stanley Lawrence - Property Tax
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:
1. Submit a list of direct assessment rates per use code.
2. Submit a file listing assessments that should be assessed a different amount, especially mobile home parks, State Board of Equalization parcels, and parcels containing pole barns. Only submit one comprehensive list for all exceptions.
a. Please note that an "override" assessment amount means that it will replace the previous assessment amount and, therefore, will be the amount enrolled.
b. The file can be in comma or tab delimited text format. Each line should contain the 12-digit assessment number, the assessment amount using decimals but no commas, and the 5-digit tax code. (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.
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.sigov.org/auditor/
JEFFERY M. WOLTKAMP, CPA SOROUIN
AUDITOR-CONTROLLER COUNTY
:#
SAN JOAQUIN COUNTY
SALIFORNE
ASSISTANT AUDITOR-CONTROLLER CHIEF DEPUTIES
Jian Ou-Yang, CPA
Zakir Akhtar, Calleral it,
Jena Mannor - Payro
Stanley Lawrence - Property Tax
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).
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
uditor-Controle
Vanny Prach
Vanny Prach
Accounting Technician II
Enclosures (7)
Certification of Assessment
Special Assessment Charge Agreement
Direct Assessment Apportionment
Direct Charge Information
Record Layout Samples
New Taxing Districts Required Document
Direct-Charge-File-Format
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.sigov.org/auditor/