Score: +13 (14/0/1)

Ventura County Grand Jury • 2024-2025

Addressing Refund Delays in the Property Tax Assessment and Collection System

Published: May 02, 2025 10 pages

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⚠️ Aviso de traducción: Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

Findings and Recommendations 5 findings

F01

The Civil Grand Jury finds that the complexity of fully integrating the Ventura County Property Tax Assessment and Collection System was more than most property tax software vendors were prepared to accommodate.

No recommendations for this finding

F02

The Civil Grand Jury finds that the decision to take the Ventura County Property Tax Assessment and Collection System project in-house to build a custom program was a bold and forward-thinking solution that could accommodate Ventura County’s current and growing needs into the foreseeable future. However, the challenge of completely automating the tax supplementals still remains.

No recommendations for this finding

F03

The Civil Grand Jury finds that the current programming is not successfully automating negative supplemental property tax refunds in a timely fashion.

No recommendations for this finding

F04

The Civil Grand Jury finds that taxpayer dissatisfaction is rooted in delays and lack of clarity regarding the supplemental process.

No recommendations for this finding

F05

The Civil Grand Jury finds that current oversight mechanisms are not effective in facilitating interdepartmental communications, and this can impair fluid implementation of policies and procedures. RECOMMENDATIONS

No recommendations for this finding

Commendations 2

CM1 Page 7

The Ventura County Assessor’s Office, Auditor-Controller’s Office, Information Technology Services Department, Treasurer-Tax Collector's Office, and the Board of Supervisors are to be commended for having the vision to take on this essential yet daunting project. 5 Addressing Refund Delays in the Property Tax Assessment and Collection System
CM2 Page 8

REFERENCES Ref-01. Goodwin, D., Burgh, J., Hintz, S., and Petit, M. (2016, May 15). Request for Approval of the Property Tax Assessment and Collection System Project and financing for the project not to exceed $13,257,410. (pp. 1-11). County of Ventura Board of Supervisors Meeting (Item 22). https://ventura.primegov.com/portal/viewer?id=148422&type=2 Ref-02. Goodwin, D., Burgh, J., Hintz, S., and Petit, M. (2016, May 15). Request for Approval of the Property Tax Assessment and Collection System Project and financing for the project not to exceed $13,257,410. (p. 6). County of Ventura Board of Supervisors Meeting (Item 22). https://ventura.primegov.com/portal/viewer?id=148422&type=2 Ref-03. Office of the Ventura County Treasurer – Tax Collector. (2025). Operations Summary. Retrieved on February 28, 2025, from: https://www.ventura.org/ttc/organization-operations-summary/ Ref-04. Property Tax Project Update (2020, July 20). STATE OF PROPERTY TAX SYSTEMS. (Slides 10-11). County of Ventura Board of Supervisors Meeting (Item 48). https://ventura.primegov.com/portal/viewer?id=284704&type=2 Ref-05. Taylor, K., Burgh, J., Horgan, S., and Terrence, T. (2023, May 25). Request for Approval for the overall Integrated Property Tax Assessment and Collection System (PTACS) Project budget of $247,500; for a total revised PTACS project cost of $18,798,008. (pp. 1-3). County of Ventura Board of Supervisors Meeting (Item 48). https://ventura.primegov.com/portal/viewer?id=332317&type=2 Ref-06. Taylor, K., Burgh, J., Horgan, S., and Terrence, T. (2024, May 21). Request for Approval for the Purchasing Agent to sign, Amendment No. 6 to the Brainsharp, extending the Contract End Date from April 24, 2024, to December 31, 2024. County of Ventura Board of Supervisors Meeting (Item 20). https://ventura.primegov.com/portal/viewer?id=357866&type=2 Ref-07. Ventura County Assessor. (2025). The Property Tax System Organizational Chart. Retrieved on March 3, 2025, from: https://assessor.venturacounty.gov/property-information/homeowners/property- tax-system/ Ref-08. Ventura County Assessor (2023-2024). Apportionment Tax Rate Data Report https://vcportal.ventura.org/auditor/docs/property-tax-reports/tax-rates/2023- 2024/7.%2023-24%20TRAs%2003000-03999%20Oxnard.pdf Ref-09. Ventura County Assessor. (2025). Supplemental Assessments. Retrieved on March 3, 2025, from: https://assessor.venturacounty.gov/property- information/homeowners/supplemental/ 6 Addressing Refund Delays in the Property Tax Assessment and Collection System

Agency Responses 3

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

Assessor

May 02, 2025 • 2 pages • 3 responses • Score: 0 (+1, 0, -1) View Details ▾

PDF

3 responses to findings and recommendations

R01

The Civil Grand Jury recommends that by October, 2025 the Ventura County’s Information Technology Services Department, in collaboration with the Assessor, the Auditor-Controller, and the Treasurer-Tax Collector, create a weekly internal dashboard to ensure efficient monitoring, categorization, and reporting on the status of reduced assessments. The data driving the dashboard must include enough specific information to track in an accurate fashion the progress of individual potential property tax...

Response: Unknown

Score: 0

R-01: The internal dashboard has been in place over the last several weeks.

R03

The Civil Grand Jury recommends that by October, 2025 the Assessor, the Auditor- Controller, and the Treasurer-Tax Collector work together with Information Technology Services Department to ensure that internal and external resources are regularly allocated to the Oasis and Orbit platforms so as to allow property tax refunds to be processed and sent without delay. Addressing Refund Delays in the Property Tax Assessment and Collection System

Response: Will Not Implement

Score: -1

Recommendations numbered will not be implemented because they are not warranted or are not reasonable. (Attach an explanation.) 1+1 Date: 6/12/2025 1 agn Mall Signed: Title: Ventura County Assessor Number of pages attached: 1 Response to Grand Jury Report Report Title: Addressing Refund Delays in the Property Tax Assessment and Collection System Report Date: May 2, 2025 Responding Entity: Keith Taylor, Ventura County Assessor Response Date: June 12, 2025 Findings Disputed: F-05: The members of the PTACS Steering Committee which includes the Assessor, Auditor- Controller, Treasurer Tax Collect...

F05

The Civil Grand Jury finds that current oversight mechanisms are not effective in facilitating interdepartmental communications, and this can impair fluid implementation of policies and procedures. RECOMMENDATIONS

Response: Agree Score: +1

agree with the Findings numbered: I (we) disagree wholly or partially with the Findings numbered: <math>F-05</math> • (Attach a statement specifying any portions of the Findings that are disputed; include an explanation of the reasons.

Auditor-Controller

May 02, 2025 • 3 pages • 8 responses • Score: +8 (+8, 0, 0) View Details ▾

PDF

8 responses to findings and recommendations

F01

The Civil Grand Jury finds that the complexity of fully integrating the Ventura County Property Tax Assessment and Collection System was more than most property tax software vendors were prepared to accommodate.

Response: Agree Score: +1

agree with the Findings numbered: F-01, F-02, F03 and F-04 I (we) disagree wholly or partially with the Findings numbered: F-05 (Attach a statement specifying any portions of the Findings that are disputed; include an explanation of the reasons.

R01

The Civil Grand Jury recommends that by October, 2025 the Ventura County’s Information Technology Services Department, in collaboration with the Assessor, the Auditor-Controller, and the Treasurer-Tax Collector, create a weekly internal dashboard to ensure efficient monitoring, categorization, and reporting on the status of reduced assessments. The data driving the dashboard must include enough specific information to track in an accurate fashion the progress of individual potential property tax...

Response: Will Implement

Score: +1

Recommendations numbered have been implemented. (Attach a summary describing the implemented actions.) Recommendations numbered R-02 and R-04 have not yet been implemented but will be implemented in the future. (Attach a summary indicating the timeframe for implementation.) Recommendations numbered require further analysis. (Attach an explanation to include: scope and parameters of the analysis or study and timeframe for the matter to be prepared for discussion with the agency or department head. The timeframe shall not exceed six months from the date of publication of the report.) Recommendat...

F02

The Civil Grand Jury finds that the decision to take the Ventura County Property Tax Assessment and Collection System project in-house to build a custom program was a bold and forward-thinking solution that could accommodate Ventura County’s current and growing needs into the foreseeable future. However, the challenge of completely automating the tax supplementals still remains.

Response: Agree Score: +1

agree with the Findings numbered: F-01, F-02, F03 and F-04 I (we) disagree wholly or partially with the Findings numbered: F-05 (Attach a statement specifying any portions of the Findings that are disputed; include an explanation of the reasons.

R02

The Civil Grand Jury recommends that by October, 2025 the Ventura County’s Information Technology Services Department, in collaboration with the Assessor, the Auditor-Controller, and the Treasurer-Tax Collector, create a monthly public facing portal, based upon the data driving management’s internal dashboard, that tracks the status of refunds. Care should be taken to maintain required confidentiality.

Response: Will Implement

Score: +1

R-02 and R-04 have not yet been implemented but will be implemented in the future.

F03

The Civil Grand Jury finds that the current programming is not successfully automating negative supplemental property tax refunds in a timely fashion.

Response: Agree Score: +1

agree with the Findings numbered: F-01, F-02, F03 and F-04 I (we) disagree wholly or partially with the Findings numbered: F-05 (Attach a statement specifying any portions of the Findings that are disputed; include an explanation of the reasons.

F04

The Civil Grand Jury finds that taxpayer dissatisfaction is rooted in delays and lack of clarity regarding the supplemental process.

Response: Agree Score: +1

agree with the Findings numbered: F-01, F-02, F03 and F-04 I (we) disagree wholly or partially with the Findings numbered: F-05 (Attach a statement specifying any portions of the Findings that are disputed; include an explanation of the reasons.

R04

The Civil Grand Jury recommends that by October, 2025 the Auditor-Controller and Treasurer-Tax Collector collaborate to develop manual processes that will document, calculate, confirm, and then authorize property tax refunds that cannot be automated. RESPONSES Responses invited from: The following officers serving at the discretion of the County Executive Officer : Chief Information Officer (F-01, F-02, F-03, F-04, F-05, R-01, R-02, R-03, R-04) Responses required from: The following elected offi...

Response: Will Implement

Score: +1

R-04 have not yet been implemented but will be implemented in the future.

F05

The Civil Grand Jury finds that current oversight mechanisms are not effective in facilitating interdepartmental communications, and this can impair fluid implementation of policies and procedures. RECOMMENDATIONS

Response: Agree Score: +1

agree with the Findings numbered: F-01, F-02, F03 and F-04 I (we) disagree wholly or partially with the Findings numbered: F-05 (Attach a statement specifying any portions of the Findings that are disputed; include an explanation of the reasons.

BOS

December 17, 2025 • 6 responses • Score: +5 (+5, 0, 0) View Details ▾

PDF

6 responses to findings and recommendations

F01

The Civil Grand Jury finds that the complexity of fully integrating the Ventura County Property Tax Assessment and Collection System was more than most property tax software vendors were prepared to accommodate.

Response: Agree Score: +1

agrees with the Findings numbered: F-01, F-02, F-05, • F-10, F-11, F-12 The County disagrees wholly or partially with the Findings numbered: F-03, F-06, F-08.

R01

The Civil Grand Jury recommends that by October, 2025 the Ventura County’s Information Technology Services Department, in collaboration with the Assessor, the Auditor-Controller, and the Treasurer-Tax Collector, create a weekly internal dashboard to ensure efficient monitoring, categorization, and reporting on the status of reduced assessments. The data driving the dashboard must include enough specific information to track in an accurate fashion the progress of individual potential property tax...

Response: Unknown

Score: 0

R-01 This recommendation has not yet been implemented but will be addressed in the near future.

F02

The Civil Grand Jury finds that the decision to take the Ventura County Property Tax Assessment and Collection System project in-house to build a custom program was a bold and forward-thinking solution that could accommodate Ventura County’s current and growing needs into the foreseeable future. However, the challenge of completely automating the tax supplementals still remains.

Response: Agree Score: +1

agrees with the Findings numbered: F-01, F-02, F-05, • F-10, F-11, F-12 The County disagrees wholly or partially with the Findings numbered: F-03, F-06, F-08.

R02

The Civil Grand Jury recommends that by October, 2025 the Ventura County’s Information Technology Services Department, in collaboration with the Assessor, the Auditor-Controller, and the Treasurer-Tax Collector, create a monthly public facing portal, based upon the data driving management’s internal dashboard, that tracks the status of refunds. Care should be taken to maintain required confidentiality.

Response: Will Implement

Score: +1

R-02, R-05, and R-06 will be implemented with anticipated completion in 2026, provided that VCASC concurs with and supports recommendations R-01, R-02, and R-05 when presented to the VCASC by VCAS for its consideration.

F03

The Civil Grand Jury finds that the current programming is not successfully automating negative supplemental property tax refunds in a timely fashion.

Response: Agree Score: +1

agrees with the Findings numbered: F-01, F-02, F-05, • F-10, F-11, F-12 The County disagrees wholly or partially with the Findings numbered: F-03, F-06, F-08.

F05

The Civil Grand Jury finds that current oversight mechanisms are not effective in facilitating interdepartmental communications, and this can impair fluid implementation of policies and procedures. RECOMMENDATIONS

Response: Agree Score: +1

agrees with the Findings numbered: F-01, F-02, F-05, • F-10, F-11, F-12 The County disagrees wholly or partially with the Findings numbered: F-03, F-06, F-08.

No Responses Found 1

Government entities assigned to respond to this report. No response documents have been linked in our database.

Ventura County Treasurer-Tax Collector Elected County Office