Approve Third Tolling Agreement Amendment with AT&T, T-Mobile, Level 3, CenturyLink, and Sprint relating to property tax refund claims. (No general fund impact) (Pogledich)

Approve Third Tolling Agreement Amendment with AT&T, T-Mobile, Level 3, CenturyLink, and Sprint relating to property tax refund claims.

The purpose of the recommended action is to reduce the need for various cellular service providers (listed in the agenda item title) to pursue litigation against the County relating to their claims for property tax refunds for tax years 2018-19 through 2021-22. Put simply, the companies assert that the California Constitution prohibits the imposition of a higher property tax rate on state-assessed property than locally-assessed property. Many counties, including Yolo County, disagree. The companies are pursuing litigation against a limited number of other counties and it is expected that the outcome of these lawsuits will guide the resolution of their claims against non-litigating counties. The Board of Supervisors has previously authorized similar tolling agreement amendments, most recently on June 7, 2022, on substantially the same grounds. 

If the Board approves the recommended action, the County Counsel will execute the proposed agreement on behalf of the County.

The Department of Financial Services has been consulted.