Supervisors approve ordinance change to remove upfront tax security for small lot-line adjustments

The Tulare County Board of Supervisors voted unanimously Wednesday to introduce an ordinance amending county code section 7-01-2560 to eliminate tax security requirements for small lot-line adjustments that create four or fewer parcels.

County Public Affairs Officer Steve Wise, speaking for the Assessor/Clerk-Recorder’s office, told the board the change is intended to streamline recording maps that subdivide parcels into four or fewer new lots and to reduce the financial burden on property owners who under current rules must prepay taxes at the time of map recording.

"What takes place under the current ordinance is that somebody who owns a parcel, let's say 4 acres, if they want to record a map to subdivide it into 4 parcels, they must first pay the taxes — the current year's taxes upfront before the map can be recorded," Wise said. He said the office segregates values after recording, and owners who sell newly created parcels often must wait for refunds while staff correct the tax roll.

Wise told the board that the county worked with the tax collector and the Resource Management Agency and that all supported the proposed amendment for small lot splits. He noted that Government Code section 66493 still requires tax security for larger subdivision maps that create five or more parcels.

Supervisor Townsend asked a clarification about so-called remainder lots and whether the proposed change would apply when a split resulted in a remainder that effectively made five parcels; Wise confirmed county staff’s understanding that the exemption would apply only when the resulting map creates four or fewer parcels and that the tax-security requirement would resume at the fifth parcel.

Board members offered support. Supervisor Valero moved approval; Supervisor Townsend seconded. The motion passed 5-0.

The ordinance change was introduced for board consideration and recorded by the clerk; the CAO's office and Assessor/Clerk-Recorder will proceed with implementation steps and any required administrative changes.

Votes at a glance: Motion to introduce and approve the ordinance amendment — mover: Supervisor Valero; second: Supervisor Townsend; vote: 5-0, outcome: approved.

Because the board acted to introduce and approve the amendment at this meeting, county staff will follow the county’s ordinance adoption process to finalize the code change. The board and staff said the change is intended to reduce processing delays and refunds tied to small parcel recordings.