8.1 – Imposition of Property Tax Liens
July 23, 2025
Hear and consider protests made by property owners to be assessed by means of a property tax lien for delinquent accounts
Review Report of Delinquencies
Revise the Report as deemed appropriate
Confirm the Report, as revised
improvements in Consolidated Landscape Maintenance
Assessment District (LMADs) No. 2008-1, 2016, and 2019
Staff Recommendation
2 Government Code Section 61115 authorizes City to establish rates and fees for services and establish procedures for collecting unpaid charges for services rendered
Collect unpaid charges by recording a lien
Property lien - recorded against all property in the county owned by the property owner owing delinquent utility charges
Property tax lien – levied on property and collected by the county on its property tax roll
Action recommended to the Board is to approve property tax liens Background – Imposing Liens for Unpaid Charges
3 Notice sent by mail to the property owner
Notice of hearing published in the local newspaper
City Council holds a public hearing
Hears and considers protests
Reviews Report of Delinquencies, revises the Report as deemed appropriate, and confirms the Report
If unpaid fees are not paid by 8/1, liens will be placed on the tax roll
Process of Imposing Property Tax Liens
4 June 2, 2025 - mailed a notice to each property owner of parcels with delinquent utility services charges
Notice informed each property owner of hearing
regarding property tax liens
Notice published in the Tracy Press on July 4, 11, and 18, 2025
Board holds a public hearing
Requirements for Imposing Property Tax Liens
5 «Owners_Name»
«Mailing_Address»
«City_State_Zip»
June 2, 2025
Re: «Service_Address», Mountain House, CA, 95391 - «Account_Number» Prior attempts have been made to notify you of delinquent charges on an account with the City of Mountain House related to your property at «Service_Address», Mountain House, CA 95391.
At present, these charges remain unpaid. The City Council of the City of Mountain House will hold a public hearing on July 23, 2025 at the hour of 7:00 pm in the Town Hall Board Room, 251 E. Main Street, Mountain House, California, 95391, for the purpose of hearing and considering objections to a report of delinquent utilities charges and penalties that will, upon approval by the City Council, be collected on the San Joaquin County tax roll in the same manner as property taxes.
If you have any questions, or believe we have sent this letter in error, please contact the City of Mountain House at 209-831- 2300 between the hours of 8:00 a.m. to 5:00 p.m., Monday through Friday (excluding holidays.) Notice Sent to Property Owner
6 Property Tax Liens
Number of
Accounts Total Amount
July, 2021 104 $181,018.74
July, 2022 41 50,366.90
July, 2023 12 8,538.11
July 2024 19 31,456.47
July 2025 11 20,879.80
7 Property Tax Liens
# Total of Lien # Total of Lien
1 $ 1,751.28 7 $ 4,117.86
2 1,996.30 8 638.47
3 1,451.60 9 2,207.32
4 1,414.14 10 2,769.13
5 1,680.35 11 1,681.80
6 1,171.55
$ 20,879.80
8 Where are Bills and Notices Sent?
Monthly utility bill As per instructed by owner when account is created Late notices As per instructed by owner when account is created Service termination letters As per instructed by owner when account is created Notice of property lien Owner’s address per SJC Assessor Notice of public hearing for property tax lien Owner’s address per SJC Assessor 9 Review the Report of Delinquencies
Hear any objections of property owners
Make any revisions, corrections or modifications to the Report Confirm or reject the Report by resolution
Liens will be recorded against each property in the amount of the delinquency if payment is not received by August 1, 2025 Recommendation and Next Steps
10 Questions?
11