Santa Cruz County Grand Jury
• 2011-2012
Delinquent Property Tax Penalty Cancellations: “a Day Late and a Dollar Short”
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 7 findings
F1
The Tax Collector’s use of discretion in evaluating the reason to grant tax delinquency penalty cancellations appears inconsistent. Delinquent Property Tax Penalty Cancellations ∫ 45
Related Recommendations (1)
R1
The Tax Collector should create a form for taxpayers requesting the cancellation of tax penalties that includes the recommendations of the internal audit reports, an explanation of the Tax Code,[1][2][3] and the Tax Collector’s response (i.e. granted or denied and reason).
F2
The filing system used in the Tax Collector’s Office does not allow tax penalty cancellation documents to be easily located.
Related Recommendations (1)
R2
It should be compulsory for taxpayers to complete the new Waiver Form with supporting documentation when requesting a tax penalty cancellation.
F3
No records are retained of denied requests for tax penalty cancellations.
Related Recommendations (1)
R3
The Tax Collector should maintain a separate file containing copies of records of all tax penalty cancellation applications, with associated documentation, whether denied or approved.
F4
The Tax Collector’s Office does not appear to be consistently following the audit
Related Recommendations (1)
R4
The Tax Collector should broadly publicize the delinquent tax penalty cancellation process.
F5
The Tax Collector’s Office staff has no written procedure to follow for the processing of penalty cancellations.
Related Recommendations (1)
R5
The County Auditor-Controller should add a review of tax penalty cancellations to the regular audit of the Tax Collector’s Office.
F6
Information regarding delinquent tax penalty cancellation processes is not adequately publicized within the County.
Related Recommendations (1)
R6
The Tax Collector should publish a semi-annual report documenting the number of requests and the dollar value of the cancelled tax penalties. The report should include a summary of reasons why tax penalties cancellations were approved and denied.
F7
The new computer system has the capability to track details regarding tax penalty cancellations if requested by the Tax Collector or Auditor-Controller.
Related Recommendations (1)
R7
The Tax Collector and the Auditor-Controller Office should direct ISD to enable the new IT system to track tax penalty cancellation transactions, both granted and denied.
Additional Recommendations 1
These recommendations are not explicitly linked to specific findings.
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R8The Tax Collector should act in a more transparent manner when applying the State Code. 46 ∫ Santa Cruz County Grand Jury Final Report 2010-2011
Commendations 1
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CM1 Page 8ISD has kept the antiquated electronic tax filing system operating for many years past its useful life. The Tax Collector’s Office handles the County tax systems efficiently in spite of staff reductions.
No Responses Found 2
Government entities assigned to respond to this report. No response documents have been linked in our database.
Santa Cruz County Auditor-Controller
Elected County Office
Santa Cruz County Treasurer-Tax Collector
Elected County Office