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SANTABARBARA (SANTABARBARA COUNTY)local legislationAgenda Ready

Hearing Scheduled: 15 Miramar Club LLC Tax Appeal

Original title: Set a hearing to consider recommendations regarding the appeal, filed by Olesya Kurnosova and Vladimir Priyma of Sedgwick Company on behalf of 15 Miramar Club LLC, of the Treasurer-Tax Collector’s Transient Occupancy Tax and Tourism Business Improvement District Audit Final Determination, as follows: (Set a hearing for July 7, 2026. Time estimate: 30 minutes) a) Conduct a hearing to consider the appeal of the final determination of Transient Occupancy Tax and Tourism Business Improvement District assessment interest and penalties assessed by the Treasurer-Tax Collector on 15 Miramar Club LLC in the amount of $38,656.96; b) Uphold the Treasurer-Tax Collector's final determination and deny the appeal request for the waiver of penalties and interest totaling $38,656.96; c) Deny the appeal request for a payment plan arrangement for the Transient Occupancy Tax and Tourism Business Improvement District assessment amounts totaling $153,593.78; and d) Adopt the findings proposed by the Treasurer-Tax Collector; and e) 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

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The Frame

What this does

This hearing determines whether 15 Miramar Club LLC must pay $38,656.96 in penalties and interest and whether they will be granted a payment plan for $153,593.78 in total tax and district assessments.

Who is mentioned in the record

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

15 Miramar Club LLC

The entity is subject to the tax audit determination and the outcome of the appeal regarding penalties and payment plans.

Treasurer-Tax Collector

The agency's audit findings and penalty assessments are being reviewed and defended at the hearing.

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 review an appeal by 15 Miramar Club LLC regarding tax and assessment penalties. The board is considering upholding the Treasurer-Tax Collector's decision to deny a waiver of $38,656.96 in penalties and interest, as well as denying a request for a payment plan on $153,593.78 in total assessments.

Key Facts

  • A hearing is set for July 7, 2026, to address the appeal of 15 Miramar Club LLC.
  • The hearing is estimated to last 30 minutes.
  • The appeal concerns a final audit determination regarding Transient Occupancy Tax and Tourism Business Improvement District assessments.
  • The appellant is seeking a waiver of $38,656.96 in interest and penalties.
  • The appellant is seeking a payment plan for $153,593.78 in total assessment amounts.
  • The proposed action is to uphold the Treasurer-Tax Collector's determination and deny the waiver request.
  • The proposed action is to deny the request for a payment plan.
  • The Board is asked to adopt the findings proposed by the Treasurer-Tax Collector.
  • The action is determined not to be a 'project' under the California Environmental Quality Act (CEQA) per Section 15378(b)(4).

Frequently Asked Questions

What is the 15 Miramar Club LLC appealing?
They are appealing a final audit determination by the Treasurer-Tax Collector regarding and assessments.
What is the total amount of interest and penalties in question?
The interest and penalties total $38,656.96.
What is the total assessment amount the company is seeking a payment plan for?
The company is seeking a payment plan for $153,593.78 in total assessments.

Why It Matters

This hearing determines whether 15 Miramar Club LLC must pay $38,656.96 in penalties and interest and whether they will be granted a payment plan for $153,593.78 in total tax and district assessments.

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Discoveries

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

policy shift90% confidence

CEQA Exemption Usage

The document explicitly cites CEQA Section 15378(b)(4) to classify tax and fiscal activities as non-projects, a standard administrative practice to bypass environmental review for financial decisions.

Connected Entities

personVladimir PriymaRepresentative of Sedgwick Company filing the appeal.Map →
personOlesya KurnosovaRepresentative of Sedgwick Company filing the appeal.Map →
organization15 Miramar Club LLCThe entity appealing the tax audit determination.Map →
organizationTreasurer-Tax CollectorThe government office that conducted the audit and assessed the penalties.Map →
organizationSedgwick CompanyFirm representing the appellant.Map →
organizationBoard of SupervisorsThe governing body conducting the hearing.Map →

Sources

Open source document

webapi.legistar.com

Analysis Score

0–100
  • Significance40
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz10
    Current news / social attention level

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