To: Board of Supervisors and the Board of Directors of the Sonoma County Water Agency
Department or Agency Name(s): Auditor-Controller-Treasurer-Tax Collector
Staff Name and Phone Number: Erick Roeser 707-565-3285; Lindsay VanMidde 707-565-3279
Vote Requirement: Majority
Supervisorial District(s): All
Title:
Title
Fiscal Year 2026-27 Secured Property Tax Rates
End
Recommended Action:
Recommended action
A) Adopt a Concurrent Resolution of the Board of Supervisors of the County of Sonoma and the Board of Directors of the Sonoma County Water Agency, setting the Fiscal Year 2026-27 secured property tax rates including tax rates for all debt service funds within their jurisdictions.
B) Adopt a Resolution of the Board of Supervisors, County of Sonoma, setting the Fiscal Year 2026-27 unitary, operating non-unitary, and railroad unitary tax rates for voter approved indebtedness.
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Executive Summary:
The California Constitution and state law provide that California property taxes consist of a base general rate of 1% of taxable assessed value, which funds local governments including counties, cities, school districts, and special districts. In addition, voters may approve local bonded indebtedness, which is repaid through additional levies on property tax bills. These additional debt service rates are set based on the amount needed to make principal and interest payments, and may fluctuate from year to year.
On or before October 3 of each year, the Sonoma County Board of Supervisors is required to adopt the secured property tax rates, including the countywide base general rate of 1% and individual debt service rates for applicable school districts and special districts, such as Sonoma Water. Adoption of the attached resolutions will officially establish the Fiscal Year 2026-27 countywide rate, local debt service rates, and the required unitary, operating non-unitary and railroad unitary debt service tax rates.
Discussion:
State law requires the Board of Supervisors (Board) to adopt the secured property tax rates annually on or before October 3. Once approved, the tax rates are used to calculate property taxes for individual parcels. These rates include the countywide general rate of 1%, also known as the Proposition 13 rate, as well as voter-approved debt service rates for school districts and special districts. Ad valorem tax amounts are determined by multiplying the combined tax rate by each parcel’s taxable assessed value. For example, a parcel located within a school district boundary with a 0.0500% rate will have a total tax rate of 1.0500% (1% base + 0.0500% debt service), resulting in an ad valorem tax of $1,050 per $100,000 of assessed value.
Debt service rates occasionally fluctuate due to scheduled changes in principal and interest payments, changes to assessed values, or adjustments to reserve requirements. For school districts and Community College Districts, Education Code §15250 allows debt service fund balances to be utilized to smooth school district tax rates to prevent significant year-over-year fluctuations. Exhibit A of Attachment 1 details the specific rates by jurisdiction submitted for Board approval, with footnotes identifying rates that increased or decreased.
For multi-county school districts, the Board of the governing county (the county in which the county superintendent of schools has jurisdiction over the school district) shall approve the annual tax rates. Portions of Sonoma County are included in multi-county school districts governed by Marin and Napa counties. Multi-county tax rates for which Sonoma County is not the governing authority are unavailable at this time. Approval of this resolution package will set these multi-county tax rates at the rates eventually approved by the Board of Supervisors of the governing county.
In addition, the Board annually adopts debt service tax rates for unitary, operating non-unitary and railroad unitary property assessed by the State Board of Equalization. Unitary and non-unitary rates are paid by public utilities operating in the County. Unitary, operating non-unitary, and railroad unitary property classifications are as follows:
• Unitary includes an integrated system of property items owned or leased by the state assessee and used in its primary operation such as the transmission of information by cellular or telephone or the transmission or distribution of electricity.
• Operating non-unitary property is owned by a state assessee, but not used or needed in its primary operation.
• Railroad unitary includes rights-of- way, easements for rights-of-way, and railroad property which is being leased to others.
The unitary debt service tax rate for unitary and operating non-unitary property is calculated by the Auditor-Controller based on an average of all the debt service rates for the unitary and operating non-unitary tax roll, as required by Revenue and Taxation Code §100. The debt service burden is distributed proportionally to public utility companies through the unitary debt service tax rate.
The railroad unitary debt service tax rate, prior to Fiscal Year 2024-25, was included in the unitary debt service tax rate calculation. Beginning in Fiscal Year 2024-25, the Sonoma County railroad unitary debt service tax rate is provided by the California Board of Equalization.
Calculations for these rates are on file at the Auditor-Controller-Treasurer-Tax Collector’s office.
Adoption of these tax rates is required by the Board and is a critical step for property tax collection within the County.
Strategic Plan:
N/A
Racial Equity:
Was this item identified as an opportunity to apply the Racial Equity Toolkit?
No
Prior Board Actions:
Annually, the Board sets secured property tax rates including rates for debt service funds and the unitary, operating non-unitary, and railroad unitary tax roll. The rates for FY 2025-26 were adopted by the Board on 09/16/2025.
Fiscal Summary
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Expenditures |
FY25-26 Adopted |
FY26-27 Projected |
FY27-28 Projected |
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Additional Appropriation Requested |
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Narrative Explanation of Fiscal Impacts:
Rates are set at required levels. Expected property tax generation is included in the existing budget, and there is no fiscal impact to the County based on this item.
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Staffing Impacts: |
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Position Title (Payroll Classification) |
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Narrative Explanation of Staffing Impacts (If Required):
N/A
Attachments:
Attachment 1 - Concurrent Resolution Adopting FY 2026-27 Tax Rates
Attachment 2 - Resolution Adopting FY 2026-27 Unitary, Operating Non-Unitary, and Railroad Unitary Tax Rates
Related Items “On File” with the Clerk of the Board:
None.