TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Justin Clifton, City Manager
PREPARED BY: Pedro Cevallos, Management Analyst - City Manager
SUBJECT:
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Consider the Levy of 2025 Delinquent Refuse Service Charges on the Fiscal Year 2026/27 Property Tax Roll
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ABSTRACT
This item requests City Council consideration of the annual levy of delinquent residential refuse service charges for placement on the Fiscal Year 2026/27 property tax roll. The delinquent charges result from unpaid solid waste service accounts under the City's franchise agreement with Waste Management. The property tax roll process provides a mechanism to collect unpaid balances while ensuring the continued provision of mandatory residential refuse service. A noticed public hearing is required to allow property owners an opportunity to review and object to the proposed charges prior to City Council action.
RECOMMENDATION
recommendation
Conduct a Public Hearing;
Adopt Resolution No. 26-4961 entitled: A Resolution of the City Council of the City of Murrieta, California, Affirming the Report of Delinquent Refuse Charges and Directing their Collection on the Fiscal Year 2026/27 Property Tax Roll; and
Direct the City Manager, or his designee, to file a certified copy of Resolution No. 26-4961 with the Riverside County Tax Collector and/or Auditor-Controller.
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PRIOR ACTION/VOTE
On July 6, 2021, the City Council adopted Resolution No. 21-4438, approving the report for 2020 for delinquent refuse service charges and certifying them for collection with property taxes (Vote: 5-0).
On June 21, 2022, the City Council adopted Resolution No. 22-4591, approving the report for 2021 for delinquent refuse service charges and certifying them for collection with property taxes (Vote 5-0).
On August 1, 2023, the City Council adopted Resolution No. 23-4696, approving the report for 2022 for delinquent refuse service charges and certifying them for collection with property taxes (Vote: 5-0).
On July 2, 2024, the City Council adopted Resolution No. 24-4770, approving the report for 2023 for delinquent refuse service charges and certifying them for collection with property taxes (Vote: 5-0).
On July 1, 2025, the City Council adopted Resolution No. 25-4864, approving the report for 2024 for delinquent refuse service charges and certifying them for collection with property taxes (Vote: 4-0-1).
STRATEGIC ALIGNMENT
This item aligns with the City Council goal of maintaining a high performing organization that values fiscal sustainability, transparency, accountability and organizational efficiency relating to an administrative priority. Placement of eligible delinquent refuse service charges on the property tax roll helps ensure the collection of outstanding refuse service charges and supports the administration of the City's solid waste franchise agreement. This action is consistent with the City Manager Department's Top Projects List, which identifies continued management of the City's solid waste and environmental programs, including administration of the City's franchise agreement.
DISCUSSION
Under the City of Murrieta’s (City) franchise agreement with Waste Management for solid waste collection services, delinquent residential refuse service charges may be collected through the annual property tax roll process. Prior to placing such charges on the property tax roll, the City Council must conduct a public hearing to consider any objections and adopt a resolution certifying the delinquent charges for collection on the Fiscal Year 2026/27 property tax roll (Attachment 1). This hearing provides property owners with an opportunity to protest the charges proposed for their property.
The collection of delinquent refuse charges through the property tax roll process supports the City's requirement that residential refuse service continue regardless of payment status. The City prohibits the discontinuation of residential refuse service due to unpaid charges to discourage illegal dumping and ensure compliance with its mandatory refuse service requirements. Maintaining universal refuse service also supports the City's efforts to comply with State waste diversion and organic waste reduction mandates, including SB 1383.
On June 1, 2026, Waste Management mailed notices to affected property owners regarding overdue balances and pending placement of delinquent charges on the property tax roll. As of June 12, 2026, delinquent refuse principal charges for 1,459 parcels total $535,935.24. A detailed listing of affected properties and corresponding charges is provided in Exhibit A to Resolution No. 26-4961. Including applicable penalties and interest, the total proposed levy amount is $695,636.54.
The proposed levy is a pass-through charge. Pursuant to the franchise agreement, amounts collected through the property tax roll process will be remitted to Waste Management in accordance with the terms of the agreement.
PUBLIC NOTICING
The agenda item has been noticed according to the Brown Act (72 hours in advance of the meeting at which the City Council considers the item). Notice of the public hearing was also published on June 15, 2026, and June 22, 2026, in accordance with applicable noticing requirements.
FISCAL IMPACT
The City retains 12% of any delinquent refuse service charges collected through the property tax roll process, consistent with the terms of the solid waste franchise agreement. Revenue associated with these collections is included in the Fiscal Year 2026/27 Operating Budget under Account No. 1100000-40019.
ATTACHMENTS
ATT 1 - Resolution No. 26-4961