City Council
July 7, 2026
AGENDA REPORT
TO: Elizabeth Lake FROM: Bradley Johnson
Acting City Administrator Finance Director
SUBJECT: Mandatory Delinquent Trash Fees
2025-2026
DATE: June 8, 2026
City Administrator Approval Date:
RECOMMENDATION
Staff Recommends That City Council Conduct A Public Hearing And, Upon Conclusion, Adopt A Resolution 1) Accepting And Confirming Reports Of The Special Assessments For Delinquent Trash Service Fees, With Administrative Charges, For The Monthly Periods Of April, May, June, July, August, September, October, November, December 2025, January, February, March 2026, And The Quarterly Periods Of July -September 2025, October-December 2025, January-March 2026, April-June 2026; 2) Overruling Any Protests And Objections Related To The Special Assessments Included In Said Report And Imposing The Special Assessments; And 3) Directing The Notice Of Special Assessment Charges Be Turned Over To The County Tax Collector For Collection
EXECUTIVE SUMMARY
Staff recommends the adoption of the proposed resolution, which authorizes the levy of special assessments for delinquent trash fees and charges, and the recording of said special assessments with the Alameda County Tax Collector and Auditor Controller for inclusion on the next property tax roll, August 10, 2026. The special assessments are made pursuant to the Oakland Municipal Code (“OMC”) Chapter 8.28 and the Mixed Materials & Organics Collection Services Contract (the “Contract”) executed on July 15, 2015, between the City of Oakland (the City) and Waste Management. All fees, charges, and due dates are detailed on customer invoices and delinquency notices. The action before the City Council pertains only to delinquent Waste Management accounts and does not include Push Rate charges for California Waste Solutions, Inc. (CWS). CWS Push Rate charges are billed on a separate account as an ancillary charge and are not included in the normal Waste Management billing, subject to the special assessment. Delinquent account holders have until August 10, 2026, to pay an outstanding bill prior to the assessment being rolled to the County for inclusion on the property tax roll.
BACKGROUND / LEGISLATIVE HISTORY
Prior to July 1, 2015, the City purchased delinquent accounts receivable from Waste Management for trash collection services provided to residential properties. As the owner of the Betsy Lake (Jun 25, 2026 12:34:09 PDT)
Jun 25, 2026
Elizabeth Lake, Acting City Administrator
Subject: Mandatory Delinquent Trash Fees 2025-2026
Date: June 8, 2026 Page 2
City Council
July 7, 2026
delinquent accounts, the City collected the delinquent trash fees and charges by placing liens on the subject properties. The lien process is a mechanism to secure the debt owed to the City and avoid interruption of trash collection services to residential properties.
The process was changed under the new Contract; per the Contract, the City no longer purchases delinquent accounts from Waste Management, nor does it place liens on subject properties. Instead, the City now places a special assessment levy on the annual property tax bill of the subject property as a method to secure the City’s mandatory refuse administrative fee as allowed under the OMC Section 8.28.250 and Waste Management’s delinquent trash collection service invoices.
Significant noticing dates of the Waste Management agreement are provided in Table 1 below.
Table 1: Waste Management Agreement – Significant Noticing Dates
Dates Noticing Action
Day 1 Waste Management sends an initial invoice to the customer.
Day 45 Waste Management sends a delinquency notice to the customer and may apply late fees.
Day 61 Waste Management sends a final delinquency notice to the customer with a past-due balance, notifying them that service will be terminated on the 90th day if the account is not paid in full.
Day 91 The City subscribes on the customer’s behalf for the abatement of the trash nuisance and imposes a cost recovery administrative fee.
Day 100 The City sends a Special Assessment Notice to the subject property owner informing them of the City’s subscription for garbage service on their behalf and notice of administrative and Council hearings. A list of subject properties is provided to the City Clerk for approval of the report and imposition of the special assessments after consideration at a public hearing.
From the date of the initial Waste Management Invoice to the public hearing, property owners have approximately 190-195 days to resolve their delinquency.
In accordance with the contract, Waste Management provides the City with a list of accounts for which it will terminate service for non-payment. The list includes the assessor’s parcel number, service address, and the delinquent amount. Pursuant to O.M.C. Section 8.28.220, following an administrative hearing, a report of the proposed special assessments is submitted to the City Council. Both a paper and an electronic copy of the delinquent accounts are furnished to the City Clerk for public viewing following each administrative hearing.
ANALYSIS AND POLICY ALTERNATIVES
Waste Management notified the City of delinquent accounts for sixteen (16) periods: April 2025, May 2025, June 2025, July 2025, August 2025, September 2025, October 2025, November Elizabeth Lake, Acting City Administrator
Subject: Mandatory Delinquent Trash Fees 2025-2026
Date: June 8, 2026 Page 3
City Council
July 7, 2026
2025, December 2025, January 2026, February 2026, March 2026 (monthly), and July through September 2025, October through December 2025, January through March 2026, and April through June 2026 (quarterly).
On May 15, 2025, August 15, 2025, November 15, 2025, and February 15, 2026, Waste Management Inc. sent quarterly customers a delinquency notice advising of their unpaid invoices and potential late fees for the quarterly period of April through June 2025, July through September 2025, October through December 2025, and January through March 2026. For monthly customers, the delinquency notice was sent on the last day of the monthly billing cycle.
On June 1, 2025, September 1, 2025, December 1, 2025, and March 1, 2025, Waste Management sent a final delinquency notice to subject property owners advising them of termination of service on the 90
th day if no payment was received, and subsequent subscription for garbage service by the City of their delinquent accounts. On July 29, 2025, October 23, 2025, January 27, 2026, and April 22, 2026, the City sent a Special Assessment Notice to subject property owners advising them of the City’s subscription for garbage service to their delinquent accounts.
Pursuant to O.M.C. Chapter 8.28.210, the City held an administrative hearing, and each affected property owner was notified of the administrative hearing. The administrative hearings were held on August 19, 2025, November 6, 2025, February 17, 2026, May 5, 2026, and June 23, 2023, to hear protests and resolve any inconsistencies or inequities regarding the delinquent mandatory trash fees prior to the public hearing before the City Council.
The City of Oakland mailed an Administrative Hearing Questionnaire to the affected property owners, allowing written protest and the resolution of any inconsistencies or inequities regarding delinquent mandatory trash fees prior to the City Council public hearing. Administrative hearings were conducted via Zoom on August 19, 2025, November 6, 2025, February 17, 2026, May 5, 2026, and June 23, 2023, for all affected property owners who submitted a questionnaire or requested a hearing via telephone.
Of the original list of 19,604 delinquencies, 804 cases were resolved by payment or adjustment and removed. A resolution has been prepared confirming and authorizing the special assessment levy for all fees and charges, should they remain unpaid at the time of submission or transfer of recording to or by the County Assessor. These delinquent accounts do not include the CWS Push Rate charges. The list of delinquent accounts subject to the special assessment levy has been filed with the City Clerk in both paper and electronic format and attached to this report.
The Finance Department mailed 18,759 postcards to remind property owners of this public hearing. The postcard dated June 5, 2026, offered another administrative hearing on June 23, 2026, to address billing issues and hear protests regarding their Waste Management Billing.
The special assessment process ensures that residential and commercial garbage is picked up, regardless of whether the garbage bill is paid to Waste Management.
Table 2 below reflects the Waste Management billing periods, service fees, and City Administrative Charges.
Elizabeth Lake, Acting City Administrator
Subject: Mandatory Delinquent Trash Fees 2025-2026
Date: June 8, 2026 Page 4
City Council
July 7, 2026
Table 2: Total Charges by Billing Period
Billing Total Count Delinquent
Charges
City Admin
Charges
Total
Delinquent
Charges
Monthly
April 2025 92 $90,544.03 $10,672.00 $101,216.03
May 2025 89 $93,511.60 $10,324.00 $103,835.60
June 2025 87 $87,623.65 $10,092.00 $97,715.65
July 2025 88 $89,160.29 $10,208.00 $99,368.29
August 2025 100 $91,174.87 $11,600.00 $102,774.87
September 2025 92 $81,411.94 $10,672.00 $92,083.94
October 2025 91 $95,216.02 $10,556.00 $105,772.02
November 2025 89 $98,874.16 $10,324.00 $109,198.16
December 2025 106 $108,857.73 $12,296.00 $121,153.73
January 2026 110 $140,514.07 $12,760.00 $153,274.07
February 2026 101 $106,513.03 $11,716.00 $118,229.03
March 2026 103 $116,487.31 $11,948.00 $128,435.31
Monthly Total 1,148 $1,199,888.70 $133,168.00 $1,333,056.70 Quarterly
July – Sept 20251 3,854 $1,304,289.16 $447,064.00 $1,751,353.16 Oct – Dec 2025 4,310 $1,438,193.54 $499,960.00 $1,938,153.54 Jan - March 2026 4,487 $1,420,196.02 $520,492.00 $1,940,688.02 Apl - June 2026 4,915 $1,566,983.40 $570,140.00 $2,137,123.40 Quarterly Total 17,566 $5,729,662.12 $2,037,656.00 $7,767,318.12 Grand Total 18,714 $6,929,550.82 $2,170,824.00 $9,100,374.82
Property owners owe Waste Management delinquent trash collection services totaling $6,929,550.82 and owe City Administration Fees totaling $2,170,656.00 for these service periods. In accordance with O.M.C. Chapter 8.28, upon Council adoption of the proposed resolution, the City will levy all unpaid charges and fees on the Alameda County Property Tax Roll and deposit all payments received through the property tax roll in the City’s Mandatory Trash Fund (1700).
1 Quarterly Waste Management billings comprise three (3) months of service for residential customers.
Elizabeth Lake, Acting City Administrator
Subject: Mandatory Delinquent Trash Fees 2025-2026
Date: June 8, 2026 Page 5
City Council
July 7, 2026
RELATED PLANNING EFFORTS
This agenda item is a routine item and does not relate to any Oakland strategic planning efforts
FISCAL IMPACT
If the City fails to collect or recover its costs, including administrative fees, the City’s Mandatory Trash Fund (1700) may incur a loss of up to $2,037,824.00, resulting in a negative Fund balance. As a result, the General-Purpose Fund will need to cover the costs associated with this program until the City Council authorizes the special assessments and the cost-covering administrative fees are recovered from the delinquent property owners.
PUBLIC OUTREACH / INTEREST
Property owners were notified, and an administrative hearing for delinquent mandatory trash bills was held on August 19, 2025, November 6, 2025, February 17, 2026, May 5, 2026, and June 23, 2023, to hear protests and resolve any inconsistencies or inequities raised by property owners regarding the non-payment of delinquent trash charges. Property owners were afforded the opportunity to complete an Administrative Hearing Questionnaire to protest and resolve any inconsistencies or inequities for account research prior to the hearing; submission of the questionnaire was not mandatory. As a result of the administrative hearing process, 804 cases were removed from the list.
The public hearing is considered to begin when the City Council formally opens the hearing and to end when the City Council formally closes it during a City Council meeting. At the public hearing, the Council will hear the City Administrator’s report on delinquent trash service fees and proposed assessments, along with any objections or protests that may be raised by any of the property owners or other interested persons regarding the delinquent charges for trash services rendered.
COORDINATION
In coordination with the Finance Department-Revenue Management Bureau, Budget Bureau, and City Attorney’s Office, this agenda report, resolutions, and supporting documents have been reviewed and/or approved for fiscal implications.
RACE AND EQUITY
The ordinance may have Race & Equity considerations, as delinquency rates in Council Districts 6 and 7 were higher than those observed in other Council districts during the same period. However, under the current franchise agreement, Waste Management Inc. is required to provide residential garbage service regardless of a property owner's payment history. This ensures that residents continue to receive trash collection services and helps prevent illegal Elizabeth Lake, Acting City Administrator
Subject: Mandatory Delinquent Trash Fees 2025-2026
Date: June 8, 2026 Page 6
City Council
July 7, 2026
dumping, litter, and other blight-related impacts in neighborhoods that have historically experienced disproportionate environmental burdens.
The collection of delinquent garbage charges through the special assessment process ensures that service is provided equitably throughout Oakland, regardless of residents' race, income level, or ability to pay.
Table 3 reflects the number of delinquent parcels per Council District.
Table 3: Delinquent Parcels by Council District
Council District 3rd Quarter
22025
Delinquent
Parcels
4th Quarter
2025
Delinquent
Parcels
1st Quarter 2026
Delinquent
Parcels
2nd Quarter
2027
Delinquent
Parcels
Council District 1 400 436 459 430
Council District 2 286 319 331 319
Council District 3 403 443 473 431
Council District 4 410 443 457 411
Council District 5 501 541 573 563
Council District 6 1,065 1,179 1,234 1,122
Council District 7 1,035 1,216 1,223 1,162
Unspecified3 22 17 23 791
Total 4,122 4,593 4,773 5,229
2 The quarterly delinquent periods are allocated as follows: 3rd Quarter, July through September 2025, 4th Quarter, October through December 2025, 1st Quarter, January through March 2026, and 2nd Quarter, April through March 2026.
3 “Unspecified” are parcels that Geographic Information Systems (GIS) mapping could not determine the council district based on the supplied parcel number and service address.
Elizabeth Lake, Acting City Administrator
Subject: Mandatory Delinquent Trash Fees 2025-2026
Date: June 8, 2026 Page 7
City Council
July 7, 2026
Bradley Johnson (Jun 24, 2026 16:59:47 PDT)
ACTION REQUESTED OF THE CITY COUNCIL
Staff Recommends That City Council Conduct a Public Hearing and, Upon Conclusion, Adopt A Resolution 1) Accepting and Confirming Reports of the Special Assessments for Delinquent Trash Service Fees, With Administrative Charges, for the Monthly Periods of April, May, June, July, August, September, October, November, December 2025, January, February, March 2026, and the Quarterly Periods of July -September 2025, October – December 2025, January- March 2026, April-June 2026; 2) Overruling Any Protests and Objections Related to the Special Assessments Included in Said Report and Imposing the Special Assessments; and 3) Directing the Notice of Special Assessment Charges be Turned Over to the County Tax Collector for Collection.
For questions regarding this report, please contact Nicole Welch, Revenue and Tax Administrator, at (510) 238-7025.
Respectfully submitted,
BRADLEY JOHNSON
Director of Finance
Finance Department
Prepared & Reviewed by:
Nicole Welch, Revenue & Tax Administrator
Revenue Management Bureau
Attachment (1):
A: Delinquent Trash Special Assessments Parcel Data 2025 - 2026