A Few Words About the Treasurer-Tax Collector

The mission of the Marin County Treasurer-Tax Collector-Public Administrator's Office is to provide a responsive, efficient, and professional approach in serving our community and to inspire trust and confidence in our work.

The Treasurer-Tax Collector-Public Administrator is an elected position. The mandate of the office is to receive, safeguard and invest County, schools and special district funds, to collect taxes and revenues, and to administer and settle estates for County residents.

The principal duties of the department include the management and investment of County, Schools, and Special District funds, Bond Administration, and the collection of over $400 million in taxes and revenues. Collections include real property taxes, supplemental taxes, transient occupancy taxes, business licenses, and central collections for County departments.

The office also acts as Public Administrator in probating estates for county residents who have passed away without a will, and available relative or when appointed as administrator by the courts. Additionally, the County Treasurer is a key figure in county financing, is on the County Employees Retirement Board of Directors, chairs the County Employees Deferred Compensation Program and chairs the Marin Housing Authority's Residential Loan Committee.

Marin County Treasurer Tax-Collector

Responsibilities under the Government, Professional, Probate, and Streets & Highways Codes to act as the depository for county, school districts and special districts' funds. The Treasurer is responsible for the investment of these agency's funds in a pooled investment program. Investments are made under the Treasurer's direction in accordance with the Government Code and the Treasurer's Statement of Investment Policy. This Division also reconciles over 21,000 checks and warrants each month. In addition, the Treasurer administers the collection and payment to bond holders for 1911 and 1915 Act Improvement Bonds within the County and under contract with certain cities.  Additionally, the Treasurer is a key participant in County financing, is on the County Employees Retirement Board of Directors, chairs the County's Employees Deferred Compensation Program and chairs the Marin Housing Authority's Residential Loan Committee.

The treasurer's staff, with the programming assistance provided by the data processing department, is now performing a daily reconciliation of County and school issued checks against paid items by downloading bank data into our reconciliation program. This was a month end activity. Considering we reconcile some 21,000 checks monthly, the daily reconciliation provides us with improved controls in managing accounts.

We are proud to report our Treasurer's investment pool rating by Fitch Investor Service continues with the AAA rating and that our pool was the first ever public fund to be rated across the United States.

Central Collections

Established in April 1994, the Tax Collector's duties were expanded to include Central Collections for criminal justice accounts. These accounts include the Public Defender services, Juvenile Hall detention fees, Sheriff booking fees, Health Permit fees, Municipal Court returned checks, County Clerk fees and County Jail booking fees. The Collection's Unit was further expanded as a collections service for all county departments to include billing County accounts receivables. Revenue recovered by Central Collections is credited back to departments.

Public Administrator

Each county in California is required by the California Probate Code to have an elected Public Administrator, who is appointed by the probate court to administer an estate under circumstances where an executor is not, or cannot be appointed, and where no person having priority of appointment over the Public Administrator can be, or is willing to be, appointed as an administrator. Michael J. Smith is the elected Public Administrator of Marin County.

When the Public Administrator handles the administration of a decedent's estate, he is the same as any other administrator and is simply referred to in the probate proceedings as the administrator of the decedent's estate.

Among the Public Administrator's duties is the marshalling and liquidating of assets including selling real property found in decedent's estates.

To see the listing of current real properties for sale.