TREASURER/TAX COLLECTOR/PUBLIC ADMINISTRATOR - M. CASILLAS
1. Adopt FY 25/26 Budget Amendment Resolution to recognize $58,422.00 in additional Tax Collector revenues and increase Salary and Benefits appropriations by the same amount; authorize a $43,955 transfer of available appropriations from Tax Collector Services and Supplies, Other Charges, and Salary and Benefits accounts to Regular Salaries; and
2. Authorize the Board Chair to execute the resolution.
SBC FILE NUMBER: 685.2
RESOLUTION: 2026-119
CONSENT AGENDA
During the October 2025 Budget Hearings, the Board of Supervisors approved additional salary savings in the Tax Collector's budget. The salary savings reduction totaled $123,364 rather than the originally anticipated $74,399, resulting in a budget shortfall for the division. This budget adjustment is necessary to ensure this division closes the fiscal year within its allocated budget
The Tax Collector Division has identified Salary and Benefits expenditures that exceed the current budgeted appropriations. The proposed budget amendment recognizes $58,422 in additional revenue received by the division and appropriates those revenues to Salary and Benefits. The additional revenue consists of fines, forfeitures, Charges for Services (including tax administration, assessment, and tax collection), and Tax Collector fee revenues.
The amendment also transfers $43,955 of available appropriations from existing Tax Collector Services and Supplies, Other Charges, and Salary and Benefits accounts to Regular Salaries. These transfers use available appropriations within the Tax Collector budget to address the remaining Salary and Benefits overage and align the Fiscal Year 2025-26 budget with actual revenues and expenditures.
The amendment increases estimated revenues and Salary and Benefits appropriations by $58,422 and transfers $43,955 of existing appropriations to Regular Salaries. There will not be an impact to the general fund.
1 . Adopt Budget Adjustment Resolution for fiscal year 2025-26 to recognize $58,422 in additional Tax Collector revenues and increase Salary and Benefits appropriations by the same amount; authorize a $43,955 transfer of available appropriations from Tax Collector Services and Supplies, Other Charges, and Salary and Benefits accounts to Regular Salaries; and
2. Authorize the Board Chair to execute the resolution.