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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.

Record date · June 23, 2026

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What This Bill Does

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.

Why it matters

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

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Jeremy and Megan Raff

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

Directly affected

Treasurer-Tax Collector

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

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.
Show all 8 facts
  • 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.

What else do you want to know?

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Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

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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

Megan Raff, Jeremy Raff, Treasurer-Tax Collector and 1 more
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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