File #: 24-998    Version: 1 Name:
Type: Action Item Status: Agenda Ready
File created: 9/17/2024 In control: BOARD OF SUPERVISORS
On agenda: 12/10/2024 Final action:
Title: 1:00 P.M. - Consideration of Agreement Between County of Lake and Smart Easy Pay, Inc (dba Easy Smart Pay)
Sponsors: Treasurer-Tax Collector
Attachments: 1. Lake County Contract - Easy Smart Pay - Executed by ESP, 2. INVESTMENT POLICY FOR THE TAXPAYER TRUST ACCOUNT
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Memorandum


Date: December 10, 2024

To: The Honorable Lake County Board of Supervisors

From: Patrick Sullivan, Treasurer-Tax Collector

Subject: Consideration of Agreement Between County of Lake and Smart Easy Pay, Inc (dba Easy Smart Pay).

Executive Summary:

Formed by the CSAC Finance Corporation, Easy Smart Pay (ESP) is a platform built to modernize and simplify the process of paying government. ESP is a complementary bill pay service focused on providing automatic monthly payments to taxpayers for their property tax at the lowest industry rates. In addition to the partnership with the CSAC Finance Corporation, Easy Smart Pay partners with the NACo Financial Services Corporation and the California School Board Association. This program is currently being used in 28 of the 58 California counties and is now available for all counties to onboard.

Under the proposed agreement the County of Lake would make use only of the monthly payments service offered, and not the ability to pay one or both property tax installments in their entirety. ESP is no longer part of the CSAC Finance Corporation itself and is now a private company. Its current investment policy generally aligns with state requirements applicable to public funds and notice to the County would be required if this were to change.

There is no direct cost to County participation in ESP. There is a potential indirect cost due to lost investment earnings, however that is anticipated to be minimal at this time. Further review may be warranted if a substantial number of taxpayers engages in the program.


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