Legislation Details

File #: 26-1619    Version: 1 Name:
Type: Resolution Status: Agenda Ready
File created: 9/8/2026 In control: Board of Supervisors
On agenda: 9/22/2026 Final action:
Title: AUDITOR-CONTROLLER – Auditor-Controller Krista Peterson
Attachments: 1. Tax Rate Resolution, 2. Government Code 29100, 3. Item 26-1619 detail
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AUDITOR-CONTROLLER - Auditor-Controller Krista Peterson

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Requested Action(s)

recommendation

a) RESOLUTION - Request adoption of a Resolution approving tax rates for Fiscal Year 26/27 as outlined in Exhibit “A”

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Financial Impact:

Adoption of the Resolution allows collection of secured taxes providing discretionary revenue and funds necessary to make payments on bonded indebtedness.

 

Background Information:

On or before October 3rd of each year, the Board shall adopt by resolution, the tax rates on the Secured Roll as required by Government Code § 29100. The following rates and calculations are established as follows:

 

                     Countywide Tax Rate: The Countywide tax rate of 1% is established pursuant to state law.

 

                     Unitary Tax: Unitary tax rates are calculated by the County Auditor-Controller’s Office.

 

                     Local Voter-Approved Bond Debt Service Rates: Debt service tax rates for locally approved voter bonds are calculated by the Auditor-Controller’s Office based on the applicable bond payment schedules and current debt service requirements.

 

                     Shasta College Bonds and Orland Joint Bond Rates: Tax rates for the Shasta College Bonds and Orland Joint Bond are established by the respective counties.