duke
TUG Member
Dear Owner, The Boards of Directors would like to share some positive news affecting you and the Associations responsible for managing the villa interests. In 2021, Board Member James Scott believed Riverside County was unfairly charging an excessive fee to send the separate tax bills to each of our Owners. You will see this fee on your tax bill listed as the “Timeshare Sep Asmt Fee.” He also presented the Boards with the idea of retaining outside counsel to pursue a claim against the County. Counsel was retained to represent the Associations, which at times hold timeshare interests as a result of foreclosure activity, as well as Mr. Scott in his capacity as an individual Owner, with the understanding that any legal fees would be recoverable solely from the County. In 2023, the Plaintiffs initially prevailed in Riverside Superior Court, but the County successfully requested reconsideration and ultimately prevailed. Despite that outcome, Plaintiffs' counsel remained convinced of the merits of the case and pursued an appeal at their own expense.
In 2025, the Plaintiffs prevailed in the Court of Appeals, and the County elected not to appeal to a higher court. Essentially, the Appellate court found that the County had improperly charged $23 of excessive fees for the separate assessments. You may have noticed that the fee on your 2025 tax bill was reduced to $8.88. In prior years, the fee was approximately $32. This reduction resulted in an estimated savings of about $23 per timeshare week. With more than 10,000 individual timeshare interests, this equates to aggregate savings of over $230,000 for Owners in 2025 alone. It was not until the end of March of this year that the settlement agreement with the County was finalized. As a result, the Associations received refunds totaling $21,447.50. These funds will positively contribute to this year’s operating surplus. The Board regularly monitors the Associations’ surplus and reviews opportunities to utilize available funds to help offset maintenance fee increases when possible. While we cannot predict Riverside County’s future actions, we will continue to monitor the situation closely to protect the interests of Owners.
Under applicable law, individual Owners may submit claims to recover this improperly assessed fee for up to four prior years. Since the County did not assess the fee for the most recent year, eligible claims currently include FY2025, FY2024, and FY2023. Included are instructions and a fillable PDF to assist with the process. Because each claim must be filed by the individual Owner who paid the fee, the Associations are not able to submit claims on behalf of all Owners collectively. If the County denies a claim, the Owner would need to file a lawsuit in Riverside Superior Court within six (6) months of the denial to pursue the matter further. While the process took some time, we are pleased with the outcome and the benefit it provides to our Owners. Sincerely yours, The Boards of Directors of Westin Mission Hills [Vacation Ownership Association I, Master Association, and Condominium Association] [or “Owners Associations”]
INSTRUCTIONS: Complete Section A with the appropriate name and address information. The address provided should reflect where the refund check is to be sent and does not need to match the address of the timeshare property. Complete Section B with the APN and the timeshare property address subject to the charge. Complete Section C by entering FY2025, FY2024, and FY2023 (no refund is available for FY2026, as the County did not assess the fee). For each fiscal year, the Owner should identify the approximate dates of the two payments made during that period. For example, in FY2025, payments were due in December 2024 and April 2025. If both payments were made, enter $23 as the Amount of Tax Claim and leave the Penalty Claim blank. The Total Amount will be $23. If only one payment was made, the Total Amount should be $11.50. Complete Section D by entering the following statement: “The $23 separate timeshare assessment fee is an unconstitutional tax because it was not voter approved and does not meet an exception to the definition of tax as set forth in California Constitution article XIII C section 1, subdivision (e). Scott v. County of Riverside (2025) 112 Cal.App.5th 265 describes the County’s deficiencies with respect to the setting of this fee.” Date, sign, and add title if the Owner is a business, trust, or entity. Include a canceled check, or screenshots of ACH/EFT payment, or a receipt from the County reflecting that the property tax bill was paid for each of the semi-annual periods indicated in the form. Send to the address on page 2 of the form. If the claim is denied, the Owner must file a lawsuit in Riverside Superior Court within six months after the denial, if the Owner wishes to pursue it further.
FORM AND INSTRUCTIONS AND THIS LETTER WAS SENT BY EMAIL TO OWNERS TODAY.
In 2025, the Plaintiffs prevailed in the Court of Appeals, and the County elected not to appeal to a higher court. Essentially, the Appellate court found that the County had improperly charged $23 of excessive fees for the separate assessments. You may have noticed that the fee on your 2025 tax bill was reduced to $8.88. In prior years, the fee was approximately $32. This reduction resulted in an estimated savings of about $23 per timeshare week. With more than 10,000 individual timeshare interests, this equates to aggregate savings of over $230,000 for Owners in 2025 alone. It was not until the end of March of this year that the settlement agreement with the County was finalized. As a result, the Associations received refunds totaling $21,447.50. These funds will positively contribute to this year’s operating surplus. The Board regularly monitors the Associations’ surplus and reviews opportunities to utilize available funds to help offset maintenance fee increases when possible. While we cannot predict Riverside County’s future actions, we will continue to monitor the situation closely to protect the interests of Owners.
Under applicable law, individual Owners may submit claims to recover this improperly assessed fee for up to four prior years. Since the County did not assess the fee for the most recent year, eligible claims currently include FY2025, FY2024, and FY2023. Included are instructions and a fillable PDF to assist with the process. Because each claim must be filed by the individual Owner who paid the fee, the Associations are not able to submit claims on behalf of all Owners collectively. If the County denies a claim, the Owner would need to file a lawsuit in Riverside Superior Court within six (6) months of the denial to pursue the matter further. While the process took some time, we are pleased with the outcome and the benefit it provides to our Owners. Sincerely yours, The Boards of Directors of Westin Mission Hills [Vacation Ownership Association I, Master Association, and Condominium Association] [or “Owners Associations”]
INSTRUCTIONS: Complete Section A with the appropriate name and address information. The address provided should reflect where the refund check is to be sent and does not need to match the address of the timeshare property. Complete Section B with the APN and the timeshare property address subject to the charge. Complete Section C by entering FY2025, FY2024, and FY2023 (no refund is available for FY2026, as the County did not assess the fee). For each fiscal year, the Owner should identify the approximate dates of the two payments made during that period. For example, in FY2025, payments were due in December 2024 and April 2025. If both payments were made, enter $23 as the Amount of Tax Claim and leave the Penalty Claim blank. The Total Amount will be $23. If only one payment was made, the Total Amount should be $11.50. Complete Section D by entering the following statement: “The $23 separate timeshare assessment fee is an unconstitutional tax because it was not voter approved and does not meet an exception to the definition of tax as set forth in California Constitution article XIII C section 1, subdivision (e). Scott v. County of Riverside (2025) 112 Cal.App.5th 265 describes the County’s deficiencies with respect to the setting of this fee.” Date, sign, and add title if the Owner is a business, trust, or entity. Include a canceled check, or screenshots of ACH/EFT payment, or a receipt from the County reflecting that the property tax bill was paid for each of the semi-annual periods indicated in the form. Send to the address on page 2 of the form. If the claim is denied, the Owner must file a lawsuit in Riverside Superior Court within six months after the denial, if the Owner wishes to pursue it further.
FORM AND INSTRUCTIONS AND THIS LETTER WAS SENT BY EMAIL TO OWNERS TODAY.
Dear Owner, On behalf of your Board of Directors, please see the enclosed information pertaining to the management of your villa interests along with the Claim for Refund of Tax Payments. Sincerely, Ricardo Sequeira General Manager The Westin Mission Hills Resort Villas |
