Fresno County Grand Jury
• 2024-2025
Special assessment transparency on the Fresno County property tax bill: How can it be improved?
⚠️ 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 10 findings
F1
Over the last 30 years, many changes have been made to Fresno County property tax bills; however, bill complexity has increased with a corresponding decrease in transparency as more special assessments appear on property tax bills.
Related Recommendations (3)
R1
The Fresno County Auditor-Controller / Treasurer-Tax Collector should prioritize and acquire a new software system that will replace the COBOL-based system currently used. The software should be acquired by June 30, 2026. (F1 - F3, F9)
R3
The Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should repair and update the website ( Auditor-Controller/Treasurer-Tax Collector - County of Fresno ) to 10 provide better transparency for property owners. Repairs and updates should at the minimum include: 1) A webpage or partial webpage that provides information about special assessments that is also linked to a functional ‘Sample Tax Bills and Notices’ webpage. 2) A question / answer on the ‘Frequently Asked Questions’ webpage relative to special assessments, noting where to find more information. 3) A functioning link to the ‘ Auditor-Controller / Treasurer-Tax Collector document library for public resources ’ ( A CTTC Publications - County of Fresno ). 4) A functioning link to the current County of Fresno Tax Rate Book. These repairs and updates should be completed no later than October 1, 2025. (F1, F6)
R6
The Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should modify the new and subsequently printed versions of ‘County of Fresno Tax Rate Book’ to include ‘Dollar Amount,’ and ‘Maturity Date’ columns and associated data in both the secured and unsecured tax rate tables to improve transparency. The new information should be included in the tables by November 1, 2025. (F1, F7, F8, F10) 11
F2
Preparation of property tax bills requires coordination between the offices of the Fresno County Assessor and the Fresno County Auditor-Controller / Treasurer-Tax Collector as well as school districts that have levied taxes on voter-approved bonds.
Related Recommendations (1)
R1
The Fresno County Auditor-Controller / Treasurer-Tax Collector should prioritize and acquire a new software system that will replace the COBOL-based system currently used. The software should be acquired by June 30, 2026. (F1 - F3, F9)
F3
Due to the declining number of educational institutions teaching COBOL, the problem of maintaining and coding the Fresno County legacy property tax program will only increase over time.
Related Recommendations (2)
R1
The Fresno County Auditor-Controller / Treasurer-Tax Collector should prioritize and acquire a new software system that will replace the COBOL-based system currently used. The software should be acquired by June 30, 2026. (F1 - F3, F9)
R2
As a measure to improve transparency, the Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should implement the following additions to Fresno County property tax bills: 1) Columns and associated data for ‘Start Date,’ ‘Dollar Amount,’ and ‘Maturity Date’ should be added for all special assessment line items. 2) Internet address printed on bill stock directing property owners to a functional ‘Sample Tax Bills and Notices’ webpage at the Fresno County Auditor-Controller / Treasurer-Tax Collector's Office website. These changes to the Fresno County property tax bill should be implemented by December 1, 2025. (F3, F6)
F4
Personnel listed for informational contact on property tax bills are unable to provide specific information on special assessments to property owners because they can’t understand the titles placed on the property tax bill by the Fresno County Auditor-Controller / Treasurer-Tax Collector’s Office.
Related Recommendations (1)
R5
The Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should provide a key / legend for the special assessment codes appearing on property tax bills to all school districts levying taxes for bond obligations that will assist school district contact personnel in providing information to property owners. This key / legend should be made available by October 1, 2025. (F4)
F5
Informational contact phone numbers placed on property tax bills to assist property tax owners with questions about special assessments are sometimes non-functional.
Related Recommendations (1)
R4
The Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should examine and update annually the contact phone numbers of all 5000 series tax code entities on the Fresno County property tax bill and in the County of Fresno Tax Rate Book. These examinations and updates should be completed by November 1, 2025. (F5)
F6
The website of the Fresno County Auditor-Controller / Treasurer-Tax Collector’s Office offers no searchable link to ‘special assessment’ when queried, and several pages of the website have remained non-functional throughout the duration of this investigation.
Related Recommendations (2)
R2
As a measure to improve transparency, the Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should implement the following additions to Fresno County property tax bills: 1) Columns and associated data for ‘Start Date,’ ‘Dollar Amount,’ and ‘Maturity Date’ should be added for all special assessment line items. 2) Internet address printed on bill stock directing property owners to a functional ‘Sample Tax Bills and Notices’ webpage at the Fresno County Auditor-Controller / Treasurer-Tax Collector's Office website. These changes to the Fresno County property tax bill should be implemented by December 1, 2025. (F3, F6)
R3
The Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should repair and update the website ( Auditor-Controller/Treasurer-Tax Collector - County of Fresno ) to 10 provide better transparency for property owners. Repairs and updates should at the minimum include: 1) A webpage or partial webpage that provides information about special assessments that is also linked to a functional ‘Sample Tax Bills and Notices’ webpage. 2) A question / answer on the ‘Frequently Asked Questions’ webpage relative to special assessments, noting where to find more information. 3) A functioning link to the ‘ Auditor-Controller / Treasurer-Tax Collector document library for public resources ’ ( A CTTC Publications - County of Fresno ). 4) A functioning link to the current County of Fresno Tax Rate Book. These repairs and updates should be completed no later than October 1, 2025. (F1, F6)
F7
The ‘County of Fresno Tax Rate Book,’ compiled annually by the Fresno County Auditor-Controller / Treasurer-Tax Collector’s Office, provides a complete and properly titled listing of all outstanding bond obligations for Fresno County school districts. 9
Related Recommendations (1)
R6
The Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should modify the new and subsequently printed versions of ‘County of Fresno Tax Rate Book’ to include ‘Dollar Amount,’ and ‘Maturity Date’ columns and associated data in both the secured and unsecured tax rate tables to improve transparency. The new information should be included in the tables by November 1, 2025. (F1, F7, F8, F10) 11
F8
The 2024 - 2025 version of the ‘County of Fresno Tax Rate Book’ was unavailable to Fresno County property owners at the time of the property tax bill issuance, and was still unavailable at the end of April 2025.
Related Recommendations (1)
R6
The Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should modify the new and subsequently printed versions of ‘County of Fresno Tax Rate Book’ to include ‘Dollar Amount,’ and ‘Maturity Date’ columns and associated data in both the secured and unsecured tax rate tables to improve transparency. The new information should be included in the tables by November 1, 2025. (F1, F7, F8, F10) 11
F9
The offices of the Fresno County Assessor and the Fresno County Auditor-Controller / Treasurer-Tax Collector are collaborating to identify an appropriate vendor to supply a client-based software system that will replace the COBOL-based legacy program.
Related Recommendations (1)
R1
The Fresno County Auditor-Controller / Treasurer-Tax Collector should prioritize and acquire a new software system that will replace the COBOL-based system currently used. The software should be acquired by June 30, 2026. (F1 - F3, F9)
F10
The 2023-2024 ‘County of Fresno Tax Rate Book’ is compiled in a manner such that additional information (dollar amount of bond, year of bond maturity) could be easily inserted into the tax rate tables for voter-approved bond obligations.
Related Recommendations (1)
R6
The Fresno County Auditor-Controller / Treasurer-Tax Collector's Office should modify the new and subsequently printed versions of ‘County of Fresno Tax Rate Book’ to include ‘Dollar Amount,’ and ‘Maturity Date’ columns and associated data in both the secured and unsecured tax rate tables to improve transparency. The new information should be included in the tables by November 1, 2025. (F1, F7, F8, F10) 11
Conclusions 2
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CL1 Page 9After learning of the processes involved in developing an annual property tax bill, the Grand Jury was impressed with the knowledge base demonstrated by both Fresno County and school district personnel involved in the process. With the successful coordination demonstrated by these entities, the Grand Jury is certain that transparency of special assessments could be improved for Fresno County property owners. Currently, transparency of special assessment taxes on property tax bills is lacking in Fresno County. In its current state, the website of the Fresno County Auditor-Controller / Treasurer-Tax Collector's Office is of little significance to property owners attempting to gain insight into the cryptically-titled line items of special assessment on the property tax bill. While reliable, the COBOL-based legacy program central to Fresno County property taxes is antiquated, and programmers still capable of maintaining the program will grow fewer, necessitating a switch to a client-based software system with better 9 2023 - 2024 Tax Rate Book, page 2 8
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CL2 Page 10control over changes to property tax bill outputs, including better transparency. Additions of special assessment financial specifics ( e.g. , dollar amount, bond maturity date) to existing Fresno County tax documents would allow property owners better transparency of their special assessment property tax charges.
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Fresno County Treasurer-Tax Collector
Elected County Office