Proposed 2026-27 Budget

Overall Budget Summary

The Proposed Budget recommends status quo staffing of 32.0 full-time equivalent (FTE) positions and includes negotiated salary and benefit increases. Appropriations total $6,726,882, funded by revenues of $3,226,565, and a General Fund Contribution of $3,500,317.

Total expenses increased by $502,516, compared to the prior year. This increase largely reflects negotiated salary and benefit increases, changes in cost allocation, and property and liability charges. Total revenues increased by $377,617 primarily due to revenues from Property Tax Administration and Supplemental Roll Assessment fees, updated Senate Bill (SB) 2 administrative cost recovery, and new cost recovery authorized under Senate Bill (SB) 255 effective January 1, 2027.

The net result of the Proposed Budget is an overall net increase of $124,899, funded by an increase in General Fund Contribution of $124,899.

Legislative Complexity: State legislation affecting assessors and recorders continues to expand, increasing operational complexity and administrative workload. New laws often introduce competing policy objectives, requiring additional analysis, training, and process adjustments. The Assessor-Recorder’s Office participates in statewide associations to monitor legislation and support consistent implementation. Continued growth in legislative requirements is expected to increase staff workload and may require additional resources in future years.

Proposition 19 Workload: Proposition 19 continues to increase workload due to its complexity and high volume of property transfer cases. While additional staff have helped reduce the backlog, ongoing transfers and legal requirements will continue to require significant staff time. This sustained workload is expected to impact processing timelines and resource allocation in future years.

Recording Revenue Stability: The Recorder's Office operates on a fee-for-service model; however, recording fees have not been updated since 2010 and no longer fully cover operating costs. The County has relied on General Fund support since Fiscal Year 2022–23 to maintain service levels. A statewide legislative effort is underway to update the fee structure. Without changes, the department may face ongoing revenue shortfalls, affecting staffing and service delivery.

New Construction and Workload Growth: Increased housing development and legislation such as Senate Bill (SB) 9, which allows homeowners to divide residential lots, are expected to increase workload for mapping, parcel creation, and property assessment. In addition, the upcoming expiration of the solar panel exclusion will require staff to assess previously excluded installations without a corresponding increase in revenue. These factors are expected to increase workload and place additional pressure on existing staffing levels.

Senate Bill (SB) 255 Implementation: Senate Bill (SB) 255, effective January 1, 2027, requires county recorders to notify property owners within 30 days of recorded documents affecting their property. Implementation is estimated to require 16 to 20 additional staff hours per week. While the law allows cost recovery through fees, the department will need to implement new processes and manage ongoing administrative workload.

Historical Records Digitization: The Assessor's Office maintains over 100,000 property files in paper only format that are critical for determining assessed values and are frequently requested by the public and other agencies. Digitization, estimated at $375,700, would protect records from loss or damage and improve accessibility and efficiency. Without funding, the department faces ongoing risk to record preservation and operational limitations.

Artificial Intelligence Potential: Emerging technologies, including artificial intelligence, present opportunities to improve efficiency, such as document indexing. The Recorder's Office is participating in pilot efforts; however broader implementation will require addressing data privacy, transparency, and policy considerations. Over time, these technologies may reduce workload but will require careful planning and oversight.

Map Storage and Preservation: The Recorder's Office must replace its existing map storage system to ensure long-term preservation of official records. The estimated replacement cost is $1,121,000. The department is building restricted fund balances to support this future investment. Delays in replacement may increase the risk of record deterioration or access limitations.