HomeMy WebLinkAboutMINUTES - 10012002 - SD6 TO: BOARD OF SUPERVISORS . ,
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FROM: JOIN SWEETEN, County Administrator Costa
BATE OCTOBER 1, 2000 O u L
SUBJECT: ' CLAD OF PATRICK AND [BABEL KESLER FOR REFUND OF TAXES
FOR 1996 THROUGH 2000 TAX YEARS
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
DENY claimof Patrick and Isabel Kesler for refund of taxes for 1996 through 2000 tax years.
BACKGROUND:
On June 19,,2002, the County Administrator received the attached letter from Tad M. Heilig,
CPA, on behalf on Patrick and Isabel Kesler, requesting that the Board of Supervisors
instruct the Assessor to correct an alleged clerical error that impacted the tax roll values and
to issue refunds plus statutory interest due to the Keslers:
County Counsel's investigation of the facts and circumstances of this situation indicate that
the Kesler's 1996 transfer of property title to their children was incorrectly identified as'a
change in ownership, prompting a reassessment of the property. The laws governing this
situation provide relief only for the year in which the matter was appealed and subsequent
years, unless the appeal was made within three years from the property transfer. The
Kesler's made their appeal, which was approved by the Assessment Appeals Board, two
years after the three-year appeal period expired. County Counsel has determined that;,under
the applicable statutes, the Kesler's are;,not entitled to relief for periods prier to their appeal.
At the Board's request on September 16, 2002, County Counsel reviewed the Revenue and
Taxation Code to determine the extent of discretion that the Board of Supervisors may
exercise in resolving claims made to it. Following a discussion of the applicable law with
County Counsel and a review of the circumstances of this case with the County Assessor, it
is my recommendation that your Board deny the claim for property tax refunds for the 1996
through 2000 tax years.
CONTINUED ON ATTACHMENT: 0 YES SIGNATURE: �tf4
0 RECOMMENDATION OF COUNTY ADMINISTRATOR Q RECOMMEIWATION OF BOARD COMMITTEE
O APPROVE ❑OTHER"
SIGNATURES):
ACTION'OF BOARD ON OMEM 1, 2002
APPROVED AS RECOMMENDED ❑ OTHER (�
i2EFERM claim of Patrick and Isabel Kesler for refund of taxes for 1996 through 2000 tax year
to Assessor's office, and RSM the Assessor's office to return to the Board of Supervisors
V �&�tjU'WRVk '"• Speaker list attached' I HEREBY CERTIFY THAT THIS IS A TRUE AND
CORRECT COPY OF AN ACTION TAKEN AND
X UNANIMOUS(ASSENT » ) ENTERED ON THE MINUTES OF THE BOARD"OF
AYES: NOES: SUPERVISORS ON THE DATE SHOWN.
ABSENT: ABSTAIN' ATTESTED'
Ortnbpr 10 2M2
Contact: JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
cc: Supervisor Gerber
Assessor
County Counsel; {
County Administrator' By: til C Deputy
Tad M. Hellig,CFA,
939 Hartz Way,Ste 106, Danville,CA 94626
Office of the County Counsel Contra Costa County
651 Pine Street, 9th Floor Phone: (925)335-1800'
Martinez, CA 94553 Fax: (925)646-1078
Date. July 30, 2002
To: John Sweeten, County Administrator
From: Silvano Marcesi, County Counsel
B : Dennis Graves, Senior Financial C 41
Re: 6/19/02 Letter of Tad Heilig, GPA, on behalf of Patrick and Isabel Kesler,
APN 208-110-007
You recently forwarded the subject letter to this Office, asking us to comment on the
Kesters' request for refund of taxes back to 1996. Although not specifically
denominatedas a refund claim, Mr. Heilig evidently intends that the letter be treated as
a formal claim for refund to the Board of Supervisors. (R+TG Sec. 5096.)
Since Mr. Heilig's letter includes little background, we have asked the Assessor to
inform us as to the details of this case. The following analysis is based upon that
information and the limited information in the Kesler claim,
The issue arose in February of 1996; at which time there was a transfer between
parents (the Keslers) and one of their children in order to protect against creditors of the
parents. The taxpayer having provided incomplete information, it appeared to the
Assessor that a change of ownership had occurred, and the property was reassessed.
Several years later— in 2001 -- the Keslers filed assessment appeals board
applications asserting that the 1996 event was not a change of ownership. In 2002, the
appeals board agreed with the Keslers, ruling that the 1996 transfer was not a change
of ownership:
There are a number of code sections that potentially apply when administering requests
for corrections to assessed values in various circumstances, and it is sometimes
confusing as to which might apply in'a given situation.'
Revenue and Taxation Code Section 63.1 specifically addresses requests for relief in
situations of parent--child transfers. Under Subsection (e)(1) thereof, the Keslers should
have requested relief within 3 years (no later than 1998) if they were to be granted
refunds back to the 1996 year in which the event in question occurred. ',Subsection
(e)(2)(A) thereof provides that,.,under the circumstances of delaying their request until
2001, the Keslers cannot be given relief for years prior to that year.
This is consistent with Revenue and Taxation Cade Section 80, which is the section
t;
generally applicable to assessment appeals board determinations o such issues.'
Subsection 80(x)(5) thereof specifies that a reduction in base year value by an
assessment appeals board shall apply for the year in which the matter is appealed and
years subsequent thereto. In the present case, that would be for 2001 and subsequent
years, ---
We conclude that refunds should be allowed only for the,years 2001 and subsequent.
Since the Assessor has already processed the paperwork for such refunds, the claim for
relief prior to 2001 should be denied by the Board. We recommend a consent item
agendaed as follows: "Deny claim of Patrick and Isabel Kesler for refund of taxes for
1995 through 2000 tax years."
cc: Supervisor Donna Gerber
Gus Kramer, Assessor
Attn: Steve Dawkins, Asst. Assessor
CONTRA COSTA COUNTY
RECEIVED
Gkesler.docm3
Tats M -Certified Public Accountant
June 19, 2002'
Mr. John Sweeten,, Clerk and County Administrator
Contra Costa County Board of Supervisors
651 Pine ''Street
Martinez, CA 94553 REGISTERED RETURN RECEIPT
Re: Patrick &' Isabel Kesler
Appeal Application Number 2001-198 through 202
Dear Mr. Sweeten,`,
In accordance with the instructions by Donna Gerber' s
Staff, I am respectfully requesting you to schedule the
Board of 'Supervisors to take the following action.
ACTION RZQUESTED
Instruct office of the Assessor to recalculate tax -rolls
for the years 1996. 1997, 1998, 1999 and 2000 to correct a
clerical error and request the Auditor/Controller' s Office
to issue refunds plus statutory interest due. '
FACTS AND C,IRCUrST'ANCES' '
1 . Assessor' s office agrees refunds are due but state they
do not have authorization or procedure (s) to process ,
2 . They have,', however, corrected the 2001 roll and, all
rolls 'thereaft'er. '
SUPPORTING DOCUM' MATION'
Attached for ;;your reference is the following
1 . Copy of the Assessment Appeals Board decision (:legal,"
issue) finding no change in ownership occurred on
February 13, 1996
939 Hartz Way (925) 520-6848
Suite 106 Fax: (925) 831-9189
Danville,CA 94526 Email: tmhcpa@aol.com
w
2. Copy of letter form Assess'or' s Office correcting (2001
and forward only) for the "clerical error"
3. Copy of Revenue and. Taxation Code 5096 ('b) , stating "Any
taxes; paid before or afterdelinquency shall be refunded
if they were erroneously or illegally collected" .
(Clerical' error substantiated and agreed to) .
4 . The refund and related interest is to be computed under
Section 5151 (c) (1) , 5151 (A) , and 5151 (8) . (Copy
attached) ..
Since I am the property owner' s authorized representative,
it is requested all calculations, documents and other
requests' be sent directly to my office. They are elderly
and temporarily living in Bakersfield, California for
health reasons.
Thank you in advance for your assistance in this matter.
Sincerely,
Tad M. Heilig
TMH/as
Enclosures
cc: 'Donna Gerber District III. Supervisor
Office of the Assessor, w/o encl.
Auditor/Controllers Office, w/o encl.
H. Alan Huov .nen Esq. , w/o encl.
Client, w/o encl.
REQUEST TO SPEAK FORM �
THREE (3) 1VI NUTE LII T)
PLEASE PWNT LEGIBLY
Complete this farm and place it in the box near the speakers' rostrum before adAressing the Board.
Name: .�' Phone
Address: % City , `G zip Code: ��/V'
I am speaking for myself or orgy
% (name of organization}
CJfECK ONE:
_- I;wish to spear on Agenda Item# r Date.
My Comments will be general for against
I Irish to speak on the subject of
I do not wish to speak on the subject but leave then;comments for the board to consider:
WILLI#M BALKER, M. D. CONTRA COSTA
HEALTH SERVICES DIRECTOR j� {�
WEN DEL llRUNNER, M.D. 1 UBLCC HEALTH
PUBLIC HEALTH DIRECTOR 0 597 Center Avenue,Suite 200
Martinez, California
CONTRA TCOSTA 94553
L A L T i u1 SERVICES Ph(925)313-6712
1 1r
Fax(925)313-5721
E-MAIL ADDRESS
wbrunner*hsd.co.contra-costa.ca.us
To: Family and Human Services Committee Date: September 4, 2002
Supervisor Federal Glover, Chair
Supervisor Mark DeSaulnier, Member
From: Wendel Brunner, MD Re: Women's Health Centers
Director of Public Health
Recommended Action:
• ACCEPT the report from the Health Services Department on Women's Health Centers.
Background:
In 2001, the Family and Human Services Committee directed Contra Costa Health Services to
develop options for expanding women's health programs with an emphasis on preventive
services, and to report'back to the Family and Human Services Committee.
On September 3, 2002, Contra Costa Health Services opened the first Women's Health Clinic at
the Pittsburg Health Center, to provide comprehensive prevention-oriented women's health
services four days a week. The nurse practitioners and physician staffing the center offer
preventive health exams and treatment, comprehensive family planning services, some prenatal
care, and breast and cervical cancer screening. Spanish-speaking Patient Navigators will
provide classes at the clinic site in both English and Spanish on women's health topics. As a
joint project of the Public Health and Ambulatory Care divisions of Contra Costa Health
Services, the Women's Health Clinic will be able to maximize state revenue from Family PACT,
Breast Cancer Early Detection Program(BCED'P) and Medi-Cal.
The clinic model is based on a provider team including a physician, nurse practitioners, nurses,
Patient Navigators who work in both the clinic and community, and community health workers.
The Patient Navigators have been trained in women's health issues and community work
through the Contra Costa Breast Cancer Partnership. The physician and nurse practitioners
recently attended a comprehensive weeklong training in women's health clinical issues, to hone
their skills and to bring them up-to-date with the latest clinical and preventive practices. We are
committed to providing the highest quality, culturally appropriate, community-oriented clinical
and prevention services for women in East County.
We want to ensure that the Women's Health Clinic is accessible and appropriate for all women
in our community. We have installed a specialized examination table for women with
disabilities, provided by the Regional Center of the East Bay. The Regional Center of the East
Bay is providing training for our clinic providers in serving the health needs of women with
disabilities. Disabled woman will be participating with Regional Center and clinic staff in that
training.
Contra Costa Community Substance Abuse Services - Contra Costa Emergency Medical Services • Contra Costa Environmental Health • Contra Costa Health Plan
• Contra Costa Hazardous Materials Programs •Contra Costa Mental Health • Contra Costa Public Health • Contra Costa Regional Medical Center • Contra Costa Health Centers
We are also working to ensure that the Women's Health Clinic will::meet the needs of Hispanic
and mono-lingual women in East County.' Based on collaborative work over the last two years
in the Health Services Department family,'planning clinics, Women's Health Clinic staff will be
partnering with UC Davis to implement a $400,000 grant from the California Endowment to
develop culturally-competent health education programs and materials for mono-lingual
Hispanic women. The materials will be developed working with providers and focus groups of
Spanish-speaking women to be sure that they are clinically accurate and culturally competent.
The State'Office of Family Planning and The California Endowment Dopes that the materials
developed can be distributed'for use by family planning providers throughout California.
Contra Costa Health Services has also just received a'$668,000 federal grant from HRSA, in
partnership with Planned Parenthood, La Clinica de la Raza,and the Brookside Community
Health Center, as part of the federal Community Access Program (CAP)., Part of this grant will
provide funding to CCHS to build the Contra Costa Women's Health Partnership, a continuation
and expansion of the Contra Costa Breast Cancer Partnership, which received national
recognition for its successful efforts to eliminate the disparity for early diagnosis of breast cancer
for African American women Other CAF'grant funding will go to Planned Parenthood to
expand services to women, and to link them into a system of care.
Finally, CCHS has been active with the California Breast and Gynecological Cancer Treatment
Task Force to establish and fund a'state'treatment program for all women with'breast-or cervical
cancer. That program was implemented statewide in January 2002. The Task,'Force'is now
working with state DHS and the Legislature to combine four separate state programs for breast
and cervical cancer into one seamless state system that could support local women's'health
programs, such as we are developing in Contra Costa
cc William Walker, MD 'Health Services Director
Memos:f&s wvomen's'htth clinic 902