ASSESSOR- COUNTY CLERK-RECORDER

Transcription

1 5-51 ASSESSOR- COUNTY CLERK-RECORDER ASSESSOR-COUNTY CLERK-RECORDER Administration and Support Appraisal Services Elections Clerk-Recorder

2 5-52 Assessor - County Clerk - Recorder FY Recommended Sources Miscellaneous Revenue 0.04% Net County Cost 48% Charges for Services 52% FY Recommended Requirements Administration and Support 7% County Clerk- Recorder 16% Elections 24% Appraisal Services 53%

3 5-53 Department Locator County Board of Supervisors County Manager / Clerk of the Board Real Property Services Assessor-County Clerk-Recorder Controller s Office Treasurer-Tax Collector Retirement (SamCERA) County Counsel Information Services Department Non-Departmental Department Measures 100% 80% 60% 40% 20% $50 $40 $30 $20 $10 $0 0% Quality and Outcomes Measures Meeting Performance s 76% $ % % Estimate Cost per Capita 75% 75% $27.88 $27.48 $24.87 $ Estimate FY includes one-time ex penditures. Department Mission Statement The mission of the County Clerk, Assessor, Recorder and Elections Office (CARE) is to is to maintain an accurate public record of recorded transactions relating to people, businesses and property within San Mateo County; ensure equitable treatment of County property owners by providing accurate, timely and fair valuation of land, improvements, businesses and personal property; maintain accurate voter registration files; and conduct accurate and secure elections on behalf of the citizens of San Mateo County. Contributions to Shared Vision 2025 (Fiscal Years ) COLLABORATIVE COMMUNITY: Our leaders forge partnerships, promote regional solutions, with informed and engaged residents, and approach issues with fiscal accountability and concern for future impacts. Student Worker Program The Elections Division continued its efforts to expand the student Poll Worker Program. The student poll workers served in the official capacity of election officers and augmented the regular poll worker staff in support of the most historic election in modern history. The program included students from 30 schools that was up from the previous high total of 25 and almost every high school in San Mateo County was represented. This community partnership with the schools provides civic engagement opportunities for students, fosters an appreciation for voting among young people, who are one of the least engaged demographic voter groups. The involvement of student poll workers creates a more diverse poll worker population, which traditionally has consisted of older adults, and hopefully will encourage a new generation of poll workers to participate in the election process. Language Accessible Election Materials The Elections Division provides all election materials in English, Spanish and Chinese to better serve the citizens of San Mateo County and comply with the Federal Voting Rights Act. In addition, 620 poll workers with Chinese and / or Spanish language proficiency were appointed and strategically assigned to areas of the County to assist voters requiring such assistance in voting. Universal Voting Centers and Help America Vote Act (HAVA)-compliant Voting Equipment The voting system has been replaced with HAVA-compliant eslates that makes it possible for all people, regardless of disability, to cast a secret and independent ballot at the polls and at two universal voting centers that open 29 days before each election. Electronic Interfaces to Support Local Government CARE has provided technology solutions that support local government entities for the submission of electronic building permits, provided the real-time Assessment Roll Tracker (ART),

4 5-54 web application and the online submission of the 571 Business Property Statements (esdr). Partnership with San Mateo Financial Officers Group (SAMFOG) Continued to partner with the San Mateo Financial Officers Group (SMFOG) in the delivery of property tax projections resulting in improved collaboration and understanding among agency financial officials. In conjunction with SAMFOG, developed and presented a Property Tax Seminar for local county, city, school district and special district staff. Community Organization Partnerships to Increase Voter Registration and Civic Engagement Worked extensively with the Commission on Disabilities and the Center for Independence of the Disabled to evaluate and improve the accessibility of the polling places and new HAVA compliant voting technology introduced in Similarly, the Department continues to build on the relationships with the League of Women Voters, schools, and the Self Help for the Elderly to increase the participation of both young and elderly voters with voter registration events. Expanded egovernment Initiatives CARE provided electronic services to constituents via the web by providing marriage license and fictitious business name statement applications online which resulted in improved access to services; offered the e-filing of Business Property Statements online for both large and small businesses in San Mateo County; continued to look at new initiatives that make additional departmental forms available online. Developed a specialized web application called RaceTracker that allowed the general public to track Election Day results real-time on election night and through the finalization of the vote count. Maintain the Timely Completion of all Assessment / Valuation Workload by the Close of the Roll The timely completion of the assessment rolls contributes to the fiscal health and well-being of every jurisdiction in the County including cities, special districts, school districts and the County itself. Property owners and residents depend on the services provided in their jurisdictions and the work helps maintain the revenue stream that supports them. This also serves the property owners as they receive timely, accurate assessments and thus accurate property tax statements. Number of Eligible and Registered Voters (November ) 500, , , , ,000 0 Eligible Voters 470, , , , ,000 Eligible Voters Registered Major Accomplishments in FY COLLABORATIVE COMMUNITY Estimate , , , , ,000 Property Tax Roll Increase Produced a FY Property Tax Roll that recorded an 8.17% increase over the prior year resulting in increasing property tax revenue for agencies programs Developed a web-based application, Assessment Roll Tracker (ART) to track real time assessment roll data that is accessible on a 24/7 basis to county and city fiscal officers who use this data to formulate budgets for their respective jurisdictions such as cities, school districts and special districts Contributed Major Resources to Defend Assessment Appeal Cases and Property Tax Litigation that have a Significant Impact on County Property Tax Revenue Utilized significant internal and external resources to support and defend the assessed values enrolled for major property assets within the County Provided leadership on the California Assessors Association (CAA) team that formulated the 2009 State Board of Equalization biopharmaceutical equipment life tables and provided active participation and contributions to the CAA aircraft sub-committee that develops valuation factors impacting air transportation industry property Improved Property Assessment Services Reviewed 9,600 parcels for homeowners seeking a Decline in Assessed Value of their property for the FY assessment roll, which is a significant increase compared to the 1,000 reviewed the prior year Accomplished processing increased volume of Decline in Value assessments with a variety of resources including statistical programs and technological tools to ensure accuracy and efficiency and experienced appraisal staff to provide oversight, evaluation and review

5 5-55 Provided Proactive and Timely Communications to the Public Regarding Decline in Value News and Scams Related to the Mortgage Crisis and Tax Valuation Process Provided a proactive and timely consumer protection alert through media sources, the CARE website, blogs, and s to thousands of residents including County employees, school districts, cities, the Sheriff's alert list, related business and nonprofit partners to educate the public about a "deal" being offered by private companies that proposes 25-50% reductions in assessed values for a fee of several hundred dollars Launched Web 2.0 Initiatives to Engage a Broad Range of Demographics in the Elections Process Deployed Web 2.0 Initiatives to engage a broad range of demographics in the elections process using Blogs, Twitter, Flickr, RSS, YouTube and Flash Server Technology for the 2008 Presidential Election Cycle Received nearly 500,000 visits in web traffic last year with these strategies Electronic Document Management System (EDMS) Launched five new EDMS business solutions this year supporting various assessor workflows such as administering volumes of documents, getting the material online and keeping it up to date, and archiving important records and artifacts crucial to business operations Public Records at Tower Road Realized cost savings and increased the efficiency of the Records Center by privatizing the storage and service of the Records Center, which was completed in the first quarter of FY Major Issues to be Addressed Maintain High Customer Satisfaction while Implementing New Technology Solutions and Systems Upgrades The Clerk-Recorder and Assessor divisions within CARE are undergoing key business application upgrades and / or implementing large technology projects within the next two year cycle. All of these initiatives are aimed at streamlining processes and providing automation where it is deemed beneficial. The expanded use of technology will provide better information and services for customers, improve processes and workflow for staff and realize reductions in operating cost overtime. Business System replacements and managing large technology projects are complicated and time-consuming in organizations before the benefits are realized. The challenge is to manage the change process while minimizing impacts on customers and staff. Produce Real Time Financial Projections in a Rapidly Changing Local Economy As major assessment appeals are settled and fluctuations in the local economy ripple through the assessment process, local government needs information to calculate these budgetary implications so they can plan accordingly. The assessor business application upgrades that are currently scheduled will provide local government finance officers online with real time information and financial updates. CARE developed ART and launched the first module in January of 2009 that provides real-time roll data for Land and Improvement roll changes. Other modules will be added that will benefit county and local government in managing financial changes and impacts for appeals, open activities and supplemental changes. Manage Escalating Costs in Conducting Elections With uncertain and evolving standards and requirements for voting equipment, auditing methods, accessibility standards, combined with the State s recent need to call special elections, the Elections Division faces continuing challenges to hold down costs while maintaining a high level of service and total accuracy in the conduct of elections. Continue to Deliver Services and Meet Goals in Light of Reduced Funding and Staffing Levels The Assessor s workload has shifted from a very active residential sales market to a very large number of Declines in Value Reviews and assessment appeals. This began in FY and has become consistently more pronounced in FY It is expected that 50,000 residential parcels will be reviewed during this fiscal year to determine their possible eligibility in the Decline in Value program. Once properties are in the Decline program, the Department is required to review them annually to determine their eligibility for continued participation. Similarly, the number of Regular Market Sales that have short processing times has decreased considerably. These transactions have been replaced with Short Sales and Foreclosure Sales that require more complex valuations and are significantly longer to process. Just as critical is the anticipated decline in the commercial property market that will follow the current decline in the residential market. It is anticipated to start in FY and will be part of the workload for the next few years. Combined, these issues will challenge the Department s ability to maintain previous service levels. Key Department Initiatives 1. Develop a Budget Model and Strategy that Best Supports the Dynamic Environment of Conducting Elections Alignment to Shared Vision: Major Issues to be Addressed: Budgeting and planning for vicissitude election cycles and unscheduled state and local elections Rising costs to conduct elections as a result of increased security requirements and procedures mandated by Help America Vote Act (HAVA) and the California Secretary of State The uncertainties and ever changing variables in federal and state standards on voting systems and post election auditing requirements

6 5-56 Compared to other California election offices with similar demographics, the CARE s Election Division has the lowest staffing levels of any comparative elections office and these low staffing levels present succession risk and knowledge transfer loss when an employee leaves the County As elections become more complex it will become increasingly difficult to maintain the same service levels in the areas of timeliness related to vote counting and responsiveness to the public Goal: Maintain a high level of service to the voters of the County and not compromise on the accuracy and security of the elections process Objectives: Balancing the current mandated election requirements against current budget challenges, identify cost savings and work to implement efficiencies in labor intensive processes Major Milestones: Develop strategic plan for review of existing requirements (July 2009) Analyze the California Elections Code, Help America Vote Act (HAVA), and the security requirements of the Secretary of State to determine impact (August 2009) Implement mandated requirements to be effective for the November 2009 election (June 2009) Partners: Board of Supervisors Secretary of State Other County Elections Offices 2. Upgrade Property Assessment and Clerk Recorder Systems and Processes and Implement Technology Where Applicable Alignment to Shared Vision: Major Issue to be Addressed: The economic downturn coupled with an unstable real estate market has resulted in unprecedented activity in the application for declines and assessment appeals The number of assessment appeals and Decline in Value review reassessments for commercial properties is anticipated to increase significantly There is a corresponding shift in the commercial property market that follows the decline in the residential market which is anticipated to start and will be part of the workload for FY CARE s priority is to timely hire and train new commercial appraisers now to replace the anticipated retirements of highly experienced senior staff and leverage technology where ever applicable to gain efficiencies in work flow Goals: Roll corrections are now delivered electronically to the County Controller and County Counsel Continue implementing technology initiatives that will improve the efficiency of business systems and processes, ensure accuracy of data, and security of recorded and archived information / records Leverage countywide EDMS initiatives, integrate business applications with FileNet to reduce paper in the workplace Continue efforts in standardizing IT infrastructure and best practices, reduce IT cost where applicable, replace aging and legacy IT systems and hardware, move CARE s solution to the county base standard, GroupWise Objective: Continue to replace paper processes with electronic process and provide automation of workflow where applicable Develop and install integrated business applications that will enhance the Property Assessment and Clerk-Recorder systems and business processes using technology initiatives such as EDMS (FileNet Imaging and Workflow) Upgrades to EZ Access which is the primary assessor business application Replacement of legacy database hardware reaching end of lifecycle (I.e., IBM AS400 conversion to the I6 series platform) Enhancements to the Clerk-Recorder business application to support auto indexing and redaction of personal information Expanded use of electronic recording to include land record transactions Start the micro film to digital conversion of older recorded documents Implement the use of other technologies where applicable such as ArcGIS, AutoCAD and Pictometry Ortho Imagery to improve the parcel management and assessment process Major Milestones: Continued development of applications and technology solutions in FY Phased implementation of technology projects and system upgrades in FY Partners: Board of Supervisors Controller s Office Tax Collector s Office FY Budget Impact: Funding in the amount of $161,200 has been included to upgrade the EZ Access Property Assessment System.

7 5-57 Other Significant Objectives by Program Assessor-County Clerk-Recorder includes the following programs: Appraisal Services Administration and Support Elections County Clerk-Recorder The following program objectives will contribute significantly to Departmental success (additional program-level objectives are included in individual Program Plans): Appraisal Services Web-based property tax projection program Assessment Roll Tracker - ART Develop a Mass Decline in Value Review Program Elections Accessible Polling Places County Clerk-Recorder Facilitate electronic recording locally Implement auto indexing Implement SSN redaction as required by law Convert microfilm records to digital images

8 5-58 Assessor-County Clerk-Recorder (1300B) General Fund FY and Budget Unit Summary Revised Recommended Change Recommended SOURCES Intergovernmental Revenues 9,156, , ,000 (122,000) Charges for Services 11,977,401 11,486,625 10,472,547 9,476,556 (995,991) 8,758,018 Miscellaneous Revenue 19,030 11,025 15,500 8,000 (7,500) 9,000 Total Revenue 21,153,187 11,846,327 10,610,047 9,484,556 (1,125,491) 8,767,018 Fund Balance 2,347, , ,789 (536,789) 191,602 TOTAL SOURCES 23,500,451 12,390,737 11,146,836 9,484,556 (1,662,280) 8,958,620 REQUIREMENTS Salaries and Benefits 13,283,079 14,847,145 13,793,313 14,073, ,144 14,274,225 Services and Supplies 4,178,052 6,997,680 3,311,769 5,186,581 1,874,812 3,021,092 Other Charges 1,876,498 1,962,858 1,947,937 2,160, ,158 1,895,703 Fixed Assets 9,534,558 20,000 (20,000) Gross Appropriations 28,872,187 23,807,683 19,073,019 21,420,133 2,347,114 19,191,020 Intrafund Transfers (3,476,110) (3,176,657) (3,176,657) (952,770) TOTAL REQUIREMENTS 28,872,187 20,331,573 19,073,019 18,243,476 (829,543) 18,238,250 NET COUNTY COST 5,371,736 7,940,836 7,926,183 8,758, ,737 9,279,630 AUTHORIZED POSITIONS Salary Resolution (6.0) Funded FTE (5.7) 113.2

9 5-59 FY Budget Overview TOTAL SOURCES Total Sources decreased by $1,662,280 or 14.9% from the FY Revised to the FY Recommended Budget due to the following changes: Intergovernmental Revenue There is a decrease of $122,000 in this funding source due to the elimination of one time State Aid for Election Services. Charges for Services There is a net decrease of $995,991 in this funding source. Decreases include $400,000 in supplemental administration fee from the Property Tax; $122,232 decrease from Recorder s Modernization Trust Fund revenue to reflect the reduction in Administration Support expenses; $550,000 decrease in document recording fee; $1,279,672 decrease in Trust Fund revenue to cover the operational expenditures due to slow down in real estate market activity; $500,000 increase in property tax administration fee; $853,713 increase in election revenue due to the UDEL Election and Gubernatorial Primary Elections during the FY ; and $2,200 increase in other service charges. Miscellaneous Revenue There is a decrease of $7,500 in this funding source primarily due to reductions in the sale of election data. Fund Balance There is a decrease of $536,789 in this funding source due to one-time use of FY Fund Balance for operational expenditures. TOTAL REQUIREMENTS Total Requirements decreased by $829,543 or 4.3% from the FY Revised to the FY Recommended Budget due to the following changes: Salaries and Benefits There is an increase of $280,144 in this expenditure category due to merit increases and annualized negotiated labor increases, increase in retiree health costs due to transition from pay-as-you-go method to funding the Annual Required Contribution (ARC) and election labor costs. Increases have been partially offset with the reduction of five vacant positions and one filled position. Services and Supplies There is an increase of $1,874,812 in this expenditure category primarily due to the cost of two major elections in FY Other Charges There is an increase of $212,158 in this expenditure category due to an increase in automobile liability insurance, automation services and County facility rental charges. Fixed Assets There is a decrease of $20,000 in this expenditure category due to the elimination of a one-time large scanner purchase made in FY Intrafund Transfers There is a total net increase of $3,176,657 in this expenditure category due to an increase of $2,534,676 in reimbursement from the General Fund for two major elections in FY and a $641,981 General Fund loan to cover shortfall in trust fund revenue used for operational expenditures. Contingencies and Departmental Reserves There is no change in this expenditure category. The Department has no reserves appropriated for FY and is under the 2% Reserves policy by $364,870. NET COUNTY COST There is a net increase of $832,737 or 10.5% in this Department s General Fund allocation. This is primarily due to merit increases, retiree health costs and increases in election costs. FY Budget Overview TOTAL SOURCES Total Sources decreased by $525,936 or 5.5% from the FY to the FY Recommended Budget due to the following changes:

10 5-60 Charges for Services There is a net decrease of $718,538 in this funding source. Decreases include $848,374 in election revenue due to fewer elections in FY ; $50,000 increase in property tax administration fee; $64,836 increase from trust fund revenue to cover operational expenditures; and $15,000 increase in other service charges. Miscellaneous Revenue There is an increase of $1,000 in this funding source primarily due to sale of election data. Fund Balance There is an increase of $191,602 in this funding source due to savings generated in FY TOTAL REQUIREMENTS Total Requirements decreased by $5,226 or 1% from the FY to the FY Recommended Budget due to the following changes: Salaries and Benefits There is an increase of $200,768 in this expenditure category due to merit, health care and retiree health costs increases. Services and Supplies There is a decrease of $2,165,489 in this expenditure category primarily due to reduction in Elections appropriation as a result of one major election in FY versus two major elections during FY Other Charges There is a decrease of $264,392 in this expenditure category due to the elimination of an automobile claim settlement and reduction of rental space for County Clerk-Recorder as a cost saving measure. Intrafund Transfers There is a net decrease of $2,223,887 in this expenditure category. Decreases include the elimination of $2,534,676 reimbursement from the General Fund for two major, local UDEL and Gubernatorial Primary Elections during the FY ; decrease of $432,338 from the General Fund to cover revenue shortfalls; and an increase of $743,127 reimbursement for one major Gubernatorial General Election for FY Contingencies / Departmental Reserves There is no change in this expenditure category. The Department has no reserves appropriated for FY and is under the 2% Reserves policy by $364,765. NET COUNTY COST There is a net increase of $520,710 or 5.9% in this Department s General Fund allocation. This increase is primarily due to merit increases and retirement and retiree health costs.