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SANTABARBARA (SANTABARBARA COUNTY)local legislationAgenda Ready

Hearing Scheduled for Raff Tax Appeal

Original title: Set a hearing to consider recommendations regarding Jeremy and Megan Raff’s Appeal of the Treasurer-Tax Collector’s Transient Occupancy Tax Final Audit Determination, as follows: (Set a hearing for July 7, 2026. Time estimate: 45 minutes) a) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver or meaningful reduction of Transient Occupancy Tax, penalties and interest totaling $65,840.11; and b) Deny the appeal request for a payment plan arrangement for the Transient Occupancy Tax, penalties and interest; c) Adopt the findings proposed by the Treasurer-Tax Collector; and d) Determine that the above actions involve government funding mechanisms and/or fiscal activities and are not a project under the California Environmental Quality Act (CEQA), pursuant to Section 15378(b)(4) of the CEQA Guidelines.

June 23, 2026

taxesappealslocal governmentfinance

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The Frame

What this does

The Board will decide whether to finalize a $65,840.11 tax liability for the Raffs, which includes , penalties, and interest.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Jeremy and Megan Raff

They are the appellants whose tax liability and payment terms are being determined by the Board.

Treasurer-Tax Collector

The agency's audit findings and tax determination are the subject of the appeal and the proposed Board action.

What changed

Last recorded activity June 23, 2026.

What's next

Next step not available in the current record.

Summary

The Board of Supervisors has scheduled a hearing for July 7, 2026, to address an appeal by Jeremy and Megan Raff regarding a $65,840.11 tax audit determination. The proposed action is to uphold the Treasurer-Tax Collector's findings, deny a request for tax reduction, and deny a request for a payment plan.

Key Facts

  • The Board of Supervisors will hold a hearing on July 7, 2026, regarding the Raffs' tax appeal.
  • The hearing is estimated to last 45 minutes.
  • The total amount in dispute is $65,840.11, consisting of Transient Occupancy Tax, penalties, and interest.
  • The proposed action is to uphold the Treasurer-Tax Collector's final audit determination.
  • The proposed action is to deny the request for a waiver or reduction of the $65,840.11 liability.
  • The proposed action is to deny the request for a payment plan for the outstanding balance.
  • The Board is proposed to adopt the findings of the Treasurer-Tax Collector.
  • The Board is proposed to determine that this action is not a 'project' under the California Environmental Quality Act (CEQA) because it involves fiscal activities.

Frequently Asked Questions

What is the Transient Occupancy Tax?
It is a tax typically levied on guests staying in hotels, motels, or short-term rentals.
What happens if the Board adopts the proposed actions?
The Raffs would be required to pay the full $65,840.11 without a payment plan or reduction.

Why It Matters

The Board will decide whether to finalize a $65,840.11 tax liability for the Raffs, which includes , penalties, and interest.

News Coverage

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Sponsors

Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

CEQA Exemption Usage

The document explicitly invokes Section 15378(b)(4) of the CEQA Guidelines to classify tax collection as a fiscal activity rather than a project, a standard procedural step to avoid environmental review for financial decisions.

Board of Supervisors

Connected Entities

personMegan Raff“Appellant challenging the tax audit determination.”Map →
personJeremy Raff“Appellant challenging the tax audit determination.”Map →
organizationTreasurer-Tax Collector“The agency that conducted the audit and issued the tax determination.”Map →
organizationBoard of Supervisors“The governing body holding the hearing.”Map →

Sources

Open source document

webapi.legistar.com

Analysis Score

0–100
  • Significance30
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz5
    Current news / social attention level

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