Public Hearing to Approve a Resolution
Overruling Protest,
Adopting the Delinquent Utility Service
Assessment Report, and
Directing the Assessments be Placed on the
San Joaquin County Treasurer –
Tax Collector’s Property Tax Roll
City Council Meeting
July 9, 2024
Item 16.3
Background
On March 20, 2018, Council authorized staff
(Resolution 2018-03-20-1403) to collect
property owner utility delinquencies through
liens and assessments on the property tax roll.
The process includes three steps:
Notice of Violation and Intent to Record a Lien
Notice of Charges to be Assessed (Tax Roll)
Council Public Hearing
The City bills approximately 85,000 customers
for utility services.
Notice of Violation and Intent to
Record a Lien
The City mailed certified and regular letters in
Oct 2023 , Dec 2023 and Jan 2024, to the
service address and the address provided by
San Joaquin County of delinquent property
owners
Approximately 2,900 owners received a
Notice to Lien unless a full payment was
received within 30 days
Property owners were provided the option to
appeal the lien
A total of 6 appeals were received from
property owners
Notice of Charges to be Assessed
(Tax Roll)
The City and Solid Waste Haulers mailed certified and regular letters during the last week of May 2024, to the service address and the address provided by San Joaquin County of delinquent property owners
1,797 parcels for utilities and 1,236 parcels for solid waste received a Notice of Charges to be Assessed
Total utilities delinquent charges of $ 3,404,098
Total solid waste delinquent charge of $1,040,102
Administrative hearing were provided to owners on June 17-18, 2024
24 appellants appeared before the Hearing Officer to
present their case
Council Public Hearing Notice
Notice of this public hearing was published in
The Record on June 25, 2024, and July 2,
2024
Customers were informed that the City
Council will hear and consider all evidence,
testimony and objection through written
protest
Summary
Summary of the lien/tax roll process:
The City and Solid Waste haulers received
payments of $832,943 that satisfied the
requirements to avoid assessment of charges on
the property tax roll
As of June 27, 2024, 2,774 accounts (1,672 City
utility accounts and 1,102 solid waste accounts)
with a combined balance of $3,611,257 remain
delinquent and will be referred to San Joaquin
County for collection on the 2024-2025 property
tax roll pending City Council approval
Staff will account for any payments that come in
after this meeting before finalizing the assessment
list that is sent to the County
Recommended Action
At the conclusion of the Public Hearing, it is
recommended Council adopt a Resolution to:
Overrule all protests
Confirm the unpaid utility and solid waste service charges set forth in the Delinquent Utility and Solid Waste Service Charges, 2024 Assessment Report
Adopt the Delinquent Utility and Solid Waste Service
Charges, 2024 Assessment Report
Direct the assessments to be placed on the San Joaquin County Treasurer - Tax Collector’s Property Tax Roll
Authorize and direct the City Manager or his designee to execute all documents
Authorize the City Manager to take any necessary and
appropriate actions to carry out the purpose and intent of the Resolution