On June 13, 2022, the City Council adopted Resolution No. 16051, authorizing the collection of sewer service charges for all residential parcels with one-dwelling unit through the County tax roll for fiscal year (FY) 2022-23. The City Council also endorsed the transition to be conducted as a five-year pilot program. Each year a report of parcels and proposed sewer service charges must be prepared and filed with the City Clerk, with a public hearing held for the City Council to consider any protests to the collection of proposed charges on the tax roll for the respective upcoming fiscal year. On June 12, 2023, the City Council adopted Resolution No. 16143 authorizing the continued collection of service charges for all residential parcels with one-dwelling unit through the County tax roll for FY2023-24. On June 10, 2024, the City Council adopted Resolution 16217 to further continue collection of service charges for all residential parcels with one-dwelling unit through the County tax roll for FY2024-25.On June 9, 2025, the City Council adopted Resolution 16326 to further continue collection of service charges for all residential parcels with one-dwelling unit through the County tax roll for FY2025-26.  Additional details regarding the process and a link to the FY2026-27 Sewer Service Charge Report can be found below. Staff continues to assess the program's benefits and monitor for any unexpected impacts. In the coming years the City plans to bring forth additional proposals to have all residential sewer service charges collected through the County billing method. Below are answers to some questions that will help parcel owners better understand how they will be affected by the planned changes.

1. Why is the City collecting sewer service charges through the tax roll?

   Billing through the County tax roll is anticipated to provide benefits to both ratepayers and the sewer enterprise fund. As the collector of general taxes, the County of San Mateo guarantees payment for any charges collected on the tax roll. This guarantee of payment allows staff to project revenue with more accuracy and plan any future expenditures required to maintain the City’s sewer collection system, including any long-term debt obligations. Having a consistent, guaranteed revenue stream also has the potential to increase the City’s bond rating which would lead to the City receiving lower interest rates when financing capital improvement projects or contractual obligations for wastewater operations. Lower interest rates result in lower overall costs that will ultimately be factored into future rate studies. Any beneficial cost savings for the sewer enterprise would positively impact ratepayers in the areas of sewer rate setting, system capital improvements, and service delivery.  

2. Are there other agencies that currently bill sewer service charges through the County tax roll?

   The majority of agencies in San Mateo County collect sewer service charges on the tax roll, including our fellow member agencies of the Silicon Valley Clean Water Joint Powers Authority. Unincorporated sewer maintenance districts within San Mateo County, including the Fair Oaks Sewer Maintenance District, currently have sewer service charges collected through the tax roll.

    

    

3. What customers will have sewer service charges collected on the County tax roll?

   The City will propose the collection of sewer service charges for all residential customers with one dwelling per parcel onto the tax roll for fiscal year 2026-27. For customers being transitioned from City to County billing, any bills received from the City after July 1, 2026, will have sewer charges prorated to reflect the transition to County billing. Any previously converted customers will not see changes to their current utility bill.

4. Can customers choose to opt-out of the transition to County billing?

   Customers do not have the ability to opt-out of this transition. City staff did consider an opt-out option, but it was determined not to be an efficient approach to administering the program as added administrative costs would negate the benefits the City is aiming to achieve for ratepayers. The City intends to transition sewer service charge collection for other customer classes to the County tax roll in the coming years.

5. What happens to customers that are not transitioned to the tax roll?

   All residential customers with one dwelling per parcel as identified in the City's FY2026-27 Sewer Service Charge Report will be proposed to have sewer service charges for fiscal year 2026-27 collected on the tax roll. Residential customers of parcels containing more than one dwelling unit and commercial accounts will continue to see sewer service charges on their Redwood City utility bill.

6. What is the timeline for the billing process?

   

    

7. Who is responsible for paying the sewer service charges on the tax roll?

   Charges collected through the tax roll are the responsibility of the parcel owner.

8. What if I am a tenant and the current customer on record?

   Tenants of parcels that have charges collected through the tax roll should not see a sewer service charge on their Redwood City utility bill once a property has been converted to County billing. 

   For any newly transitioned customers, City issued utility bills received after July 1 of the transitioning year, will have sewer charges prorated to reflect that sewer service billing through the City was stopped effective June 30 of the respective fiscal year.

9. What should I do if my account is transitioned to the tax roll and I still receive a bill for sewer service from the City?

   You may contact Public Works Services at (650) 780-7464, and staff will be able to assist you.

10. How will I pay my bill if my sewer service charge is collected through the tax roll?

    Sewer service charges collected through the tax roll will appear on the parcel owner’s tax bill the same way they do for property taxes. Charges are paid in the same manner and at the same time as property taxes. This means property owners will be responsible for paying charges by the due dates listed on their property tax bill.

11. If my sewer charges will be collected on the tax roll, when will my payment be due?

    Sewer service charges collected through the tax roll will be subject to any deadlines or penalties set by the San Mateo County Tax Collector’s Office.

12. What happens if I miss the payment deadlines?

    The infographic below outlines the County’s payment and penalty processes for bills issued through the tax roll.

     

    Click here to visit: https://tax.smcgov.org/secured-property-taxes

13. Will the charges be tax deductible?

    Sewer service charges are not tax deductible.

14. Will I still be receiving a bill from the City for my water/garbage service?

    Yes, the City will continue to bill customers for water and/or garbage services.

15. Will my property tax increase?

    Sewer service charges collected through the tax roll will not change a parcel owner's property related taxes. The parcel owner will see an increase in the overall tax bill received, as it includes other fixed charges that are not tied to the property's value.

16. Can I still apply for the Utility Rate Assistance Program (URAP) if sewer service charges are billed through the tax roll?

    Yes, Redwood City sewer customers can still apply for URAP if sewer service charges are billed through the County tax roll. Applicants must be sure to complete the application in its entirety, including the Owner/Tenant Certification Form. For more information about URAP please visit www.redwoodcity.org/urap.

17. Will customers on the tax roll still be eligible for sewer credit through the URAP?

    Yes, eligible customers may still receive a sewer credit through URAP provided that they submit the Owner/Tenant Certification Form with the application.

18. If my sewer charges are transferred to the tax roll, will I still receive credit on my utility statement if I was accepted into the URAP program?

    The sewer service credit will be applied to the utility statement, which may have water and/or garbage related charges. The water portion of the URAP credit will not change, and participants will continue to receive a credit on their monthly utility statement.

19. How can I protest this proposed change?

    A public hearing will be held on June 8, 2026, at 6pm local time.  If you would like to submit a formal protest you may do so by attending the public hearing:

    Location:

    In-Person at City Hall Council Chambers

    1017 Middlefield Road

    Redwood City, CA 94063

    The City of Redwood City is considering whether to continue to collect charges for its sewerage services provided to residential customers with one dwelling unit on the tax roll.  City staff prepared a report for Fiscal Year 2026-2027, which includes a description of each parcel of real property containing one residential dwelling unit and receiving sewerage services from the City and the sewer service charges for each of those parcels for the year.  This report is on file with the City Clerk and available to the public. 

    You are hereby notified that, on June 8, 2026, at 6:00 p.m. local time, the City Council will hold a public hearing to consider whether to adopt the report and elect to have such charges collected on the tax roll in the same manner, by the same persons, and at the same time as, together with and not separately from, its general taxes.  At the public hearing, the Council shall hear and consider all objections or protests to the report.  If the Council finds that protest is made by the owners of a majority of the affected parcels, then the report will not be adopted and the charges will not be collected on the tax roll. Members of the public may participate in the public hearing and/or comment by following the instructions on the agenda, published at least 72 hours in advance, here: https://www.redwoodcity.org/city-hall/city-council/city-council-meetings-agendas-and-minutes.

    Alternate Agenda Formats: The City Council will provide materials in appropriate alternative formats to comply with the Americans with Disabilities Act. Please send a written request to City Clerk, 1017 Middlefield Road, Redwood City, CA 94063 or e-mail address ycastro@redwoodcity.org including your name, address, phone number, and brief description of the requested materials and preferred alternative format or auxiliary aid or service at least 24 hours before the meeting.

20. Who can I contact if I have additional questions?

    All questions may be directed through email to UtilityBilling@redwoodcity.org or by calling the Public Works Services Department at (650) 780-7464.