The message below is intended for Cannabis Cultivation Permit holders.
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Dear Cannabis Cultivation Permit Holder,
You are receiving this information update because Planning and Building Department permit records indicate you have a valid cultivation permit or interim permit during calendar year 2024. This department is required to submit the cultivation area square footage and type of cultivation to the Treasurer Tax Collector’s (TTC) office so they can issue the required tax bills associated with cannabis cultivation.
At the Nov. 5, 2024 Board of Supervisors meeting, the Board directed staff to modify the Measure S rates for the 2024 tax year to:
OUTDOOR: $0.10 per square foot
MIXED LIGHT: $0.20 per square foot
INDOOR: $0.30 per square foot
The cultivation square footage used to calculate the amount of tax owed is based on the square footage and type of cultivation that occurred during this season’s operations.
These may not be what is approved in your permit, which is why the department relies on the Temporary Cultivation Reduction (TCR) forms being updated each year. Thank you to those who already have 2024 TCR’s on file for your permit. These are the numbers that will be used to calculate the Measure S taxes for your permit. For those of you who may not yet have a 2024 TCR on file AND have cultivated less square footage or perhaps cultivated OUTDOOR as opposed to your approved MIXED LIGHT entitlement, we ask the following:
- Please submit a 2024 TCR as soon as possible, but not later than Dec. 27, 2024, so we can meet the required mid-January tax billing data submission date. Submit your form to Suzanne Lippre via email slippre@co.humboldt.ca.us or in person at 3015 H Street, Eureka, CA, Attn: Suzanne Lippre. Please note business hours are Monday-Thursday, 8:30 a.m. to 2 p.m., closed on Fridays.
- Please ensure the permit holder’s contact information in the Accela project record and on the submitted 2024 TCR are accurate
- When submitting an updated cultivated square footage, please recall that the Perimeter of the hoophouse/greenhouse is what must be used regardless of the configuration within the enclosure. You should find these numbers on your approved site plan.
- You can find the TCR form on-line at https://humboldtgov.org/DocumentCenter/View/92481/
- You can also come to the Planning Department at 3015 H Street in Eureka to pick up and/or drop off your 2024 TCR. Please note business hours are Monday- Thursday, 8:30 a.m. to 2 p.m., closed on Fridays.
- It may also be helpful to submit available documentation, such as photos, supporting your reduction or changes in your type of cultivation
IF you cultivated your approved entitlement, there is NO ACTION required. The permitted square footage and cultivation type will be used for ALL interim and approved permits that do NOT have a 2024 TCR on file.
We appreciate your attention on this matter as it is extraordinarily expensive for both the county and the permit holder to modify and re-issue new bills after the initial TTC bills are sent in 2025.
As a reminder, should you also have an approved Measure S payment plan with the TTC for unpaid back taxes these need to be paid in full by the established March 2025 deadline.
Questions can be directed to Suzanne Lippre, Administrative Analyst by email at slippre@co.humboldt.ca.us or by calling 707-268-3728. Please include your Assessor Parcel Number and Record Number when emailing, or have it available when you call.
Sincerely,
John H. Ford
Director
Humboldt County Planning & Building Department
Measure S Tax Memo 24-25 Season