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Board upholds tax collector on one short‑term‑rental audit, continues another to explore relief tied to farm's community services
Summary
The Board denied an appeal by 15 Miramar Club LLC seeking waiver of penalties and payment plans for a short‑term‑rental audit and upheld the Treasurer‑Tax Collector's determination. The board continued the Raff (Dare to Dream Farms) appeal to Aug. 25 to seek options after hearing community testimony about the farm's education, food access and workforce programs.
The Board of Supervisors on July 7 heard two transient‑occupancy‑tax (TOT) audit appeals and reached different results.
15 Miramar Club LLC: Treasurer staff presented a final audit for April 2022–March 2025 and a determination that $192,250.74 was due, including penalties and interest. The appellant's representative said the owner's illness and estate issues contributed to late registration and payment, and asked for penalty relief. Treasurer staff said the operator failed to register and remit as required and recommended denial of a penalty waiver and of a payment plan. After deliberation the board voted to uphold the treasurer's determination and deny the waiver and payment‑plan requests.
Dare to Dream Farms (Jeremy and Megan Raff): The Raffs appealed a $65,840.11 assessment for April 2022–March 2025 and asked for a full waiver or reduction. They and dozens of supporters told the board the farm is a community‑facing operation providing SNAP/EBT online access, a CSA, free or discounted produce, school field trips, workforce training and other services. The Raffs said the assessment — more than 20 times their prior year's net income — would force deep cuts to community programs or cause the farm to close. Treasurer staff again recommended denying a waiver; after extensive public testimony the board voted unanimously to continue the appeal to Aug. 25 and asked staff and County Counsel to develop options (including possible contracting, grants, or other mechanisms) that would preserve the public services while respecting the county's tax rules.
What happens next: 15 Miramar's determination stands. The Raff appeal will return Aug. 25 with staff and counsel recommendations on options to balance tax collection and preservation of the farm's community services.
