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 Tax Roll
City Council Meeting
July 29, 2025
Agenda Item 16.1
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
Nov 2024 and Feb 2025, 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 0 appeals were received by property
owners
Notice of Charges to be Assessed
(Tax Roll)
The City and Solid Waste Haulers mailed certified and regular letters on the last week of May, to the service address and the address provided by San Joaquin County of delinquent property owners
As of May 1,2025 - 2,550 parcels for utilities and 1507 parcels for solid waste received Notice of Charges to be Assessed Total utilities delinquent charges of $5,112,756.82
Total solid waste delinquent charge of $984,261.74
Administrative hearings were provided to owners on May 14-15, 2025
28 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 July 15,2025 and July 22, 2025
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 approximately$911,703.54 that
satisfied the requirements to avoid
assessment of charges on tax roll
▪ 2,835 accounts with a balance of
$5,185,315.02 remain delinquent and will be
referred to San Joaquin County for collection
on the 2025-2026 property tax roll pending
City Council approval
▪ Staff will account for any payments that came
in July and any payments 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, 2025 Assessment Report
▪ Adopt the Delinquent Utility and Solid Waste
Service Charges, 2025 Assessment Report
▪ Direct the assessments to the placed on the San
Joaquin County Treasurer - Tax Collector’s Tax Roll
▪ Authorize and direct the City Manager, or designee,
to execute all documents
▪ Authorize the City Manager, or designee, to take any
necessary and appropriate actions to carry out the
purpose and intent of the Resolution