Subject: 2025 Delinquent Business Taxes Assessment of Liens From: Finance Department Recommendation: Conduct A Public Hearing And Upon Conclusion Adopt A Resolution (1) Confirming The Report And Notice Of Liens For Delinquent Business Taxes With Penalties, Interest And Administrative And Assessment Charges, And (2) Overruling Any Protests And Objections Related To The Liens Included In Said Report And Authorizing The Recordation Of Liens, And (3) Directing The Notice Of Lien And Assessment Charges Be Turned Over To The County Tax Collector For Collection

The City Council adopted a resolution to authorize the placement of liens on 2,269 properties for delinquent business taxes, penalties, interest, and administrative charges up to tax year 2025. This action aims to recover a total of $5,583,524.10 in revenue for the City's General Purpose Fund, comprising $5,186,449.10 in delinquent business taxes and $397,075.00 in administrative fees. A public hearing was held on January 20, 2026, at 3:30 p.m. to confirm the assessment report and address any protests, which were subsequently overruled. Property owners were previously notified and had an opportunity to appeal at an administrative hearing on November 18, 2025. If these delinquent charges remain unpaid by August 10, 2026, they will be turned over to the Alameda County Tax Collector for inclusion on the 2026-2027 County Tax Roll as a special assessment. The resolution was passed unanimously by an 8-0 vote.

This action directly impacts 2,269 property owners who also operate businesses and have delinquent business taxes, potentially leading to liens on their property and increased property tax bills. For all residents, the collection of these over $5.5 million in delinquent taxes is crucial for funding essential city services without requiring new taxes.

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