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Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
Santa Clara County Grand Jury
• 2021-2022
How Does Dtac Undertake Change?
⚠️ 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 5 findings
F1
Page 16
At the start of the investigation, the Annual Property Tax Bill and the Supplemental Property Tax Bill did not show the computed amounts of the tax bonds and levies and did not show the value for the “TOTAL ASSESSED VALUE TAXES” and “TOTAL LAND & IMPROVEMENT TAXES” in the “DETAIL OF TAXES” section. A taxpayer wanting to verify these calculations was faced with a lack of transparency. During the investigation, DTAC followed through on the commitment to provide this information on secured property tax bills. The Civil Grand Jury commends the County for addressing this issue. No recommendation.
F2
Page 16
In the “DETAIL OF TAXES” section of the Annual Property Tax Bill and the Supplemental Property Tax Bill, line items ending in “S” show a tax rate for a group of bonds, not individual bond tax rates. This places the burden on taxpayers and the public to determine the individual bond rates, and it lacks transparency regarding how taxes are calculated and represented on the tax bill.
F3
Page 16
The WhereDoTaxesGo.org website does not provide details of calculated values so that the taxpayer can understand the dollar amounts that correspond to percentages in the One-percent Tax Distribution Table or the Debt Levy Rate Table.
F4
Page 17
The Annual Property Tax Bill and the Supplemental Property Tax Bill do not explain that cents are truncated and do not explain the rounding adjustment. Although these practices are consistent with legal requirements imposed by the Revenue and Taxation Code, the current information provided to taxpayers lacks transparency for how tax dollars are being calculated.
F5
Page 17
DTAC collects customer feedback via an online survey available only in English that addresses website interaction but gives little opportunity for customer input regarding other concerns. There is limited effort to gather input from the public about how best to improve the overall taxpayer experience using alternative methods.
Recommendations 4
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R2Page 16DTAC should provide the taxpayer with a solution that explains the expanded detail of taxes calculated for each item in a group of bonds, which should include the assessed property value, tax rate, and computed amount. This should be implemented
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R3Page 16DTAC should include on their Tax Distribution website the ability to show the secured property’s net assessed dollar value and the calculated dollar amount of each tax represented in the One- percent Tax Distribution Table and Debt Levy Rate Table. This should be implemented by June 30, 2022. PROPERTY TAX BILLS: MORE THAN MEETS THE EYE PROPERTY TAX BILLS: MORE THAN MEETS THE EYE
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R4Page 17DTAC should provide the taxpayer with an explanation for the truncation and rounding adjustment. This should be implemented in the next annual property tax bill.
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R5Page 17The County should create a way to capture concerns from taxpayers in multiple languages, independent of an online communication channel, such as surveys included with the paper property tax bill, focus groups, and advisory boards. This should be implemented by June 30, 2022. PROPERTY TAX BILLS: MORE THAN MEETS THE EYE PROPERTY TAX BILLS: MORE THAN MEETS THE EYE