HomeMy WebLinkAboutMINUTES - 08071990 - 2.5 To: BOARD OF SUPERVISORS Contra
FROM: .r•� Costa
Phil Batchelor, County Administrator s
County
Y' J40
DATE: August 3 , 1990
4 COUN
SUBJECT: PROPOSED BALLOT MEASURE: PARCEL TAX TO IMPLEMENT THE DRUG AND
ALCOHOL ACTION PLAN
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1 . Consider whether to place on the ballot November 6, 1990 a
measure which would ask the voters to approve, as a special
tax, a parcel tax designed to assist in funding the
Countywide Drug and Alcohol Action Plan which was endorsed
by the voters on June 5, 1990.
2 . If the Board decides it does wish to place such a measure on
the ballot, it will be necessary to determine the amount and
manner in which the parcel tax is to be imposed and the
specific purposes for which the proceeds of the tax will be
used. Included in the background information below are some
possible combinations the Board may wish to consider in this
regard. The Board should also be aware that the passage of
Proposition 136 on the November 6, 1990 ballot will quite
possibly eliminate the two alcohol tax measures,
Propositions 126 and 134, if Proposition 136 receives more
votes than do either of the alcohol tax measures.
3 . Determine whether the parcel tax proposal should be (and can
legally be) combined with a tax credit refund proposal under
which a homeowner could be allowed reimbursement for some or
all of their paid parcel assessment by volunteering and
performing activities spelled out in the Drug and Alcohol
Action Plan which could otherwise be performed by the
CONTINUED ON ATTACHMENTYeS-YES SIGNATURE: C �
RECOMMENDATION OF COUNTY ADMINISTRATOR _RECOMMENDATION OF BOARD COMMITTEE
APPROVE y_OTHER
SIGNATURE(S): le
ACTION OF BOARD ON August 7 . 1990 APPROVED AS RECOMMENDED _ OTHER
There was consensus among Board members that the ballot language advise the voters that the
parcel tax will establish a Children and Family Protection Fund as well as a volunteer
credit in lieu of payment of a parcel tax.
Vicki Smith, Contractors Alliance, 1641 Ashwood Dr. , Martinez, spoke in favor of a parcel tax.
to fund the County Alcohol and Drug Action Plan.
The Doard then proceeded to adopt Resolution No. 90/531 and Ordinance No. 90-67.
VOTE OF SUPERVISORS
X _ _ I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: ATTESTED Aunust 7, 1990
PHIL BATCHELOR,CLERK OF THE BOARD OF
Please see Page 5. SUPERVISORS AND COUNTY ADMINISTRATOR
M382 (10/88) BY •,(r ' ,DEPUTY
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County. It may be necessary for County Counsel to offer an
opinion as to whether the Board of Supervisors (and/or the
voters) have the authority to combine such a tax credit
refund proposal along with the parcel tax.
4. The Board should be aware that such a parcel tax must be
placed on the ballot as a special tax, will require a 2/3
majority voter approval and will not generate any revenue
until the 1991-92 fiscal year.
BACKGROUND:
A. Historical Perspective:
As far back as at least 1986, the Board of Supervisors has been
concerned about the need to provide additional funding for a
variety of human services. In 1986 the Board of Supervisors
created the Advisory Committee on Funding County Services. This
Committee met on a number of occasions over a period of nearly
two years, interviewed a number of department heads and
considered the needs of a wide variety of services which required
additional funding. These included children' s services, mental
health, law enforcement programs, county library services,
emergency medical services and drug and alcohol programs. The
final recommendations of the Advisory Committee on Funding County
Services were presented to the Board of Supervisors on December
15, 1987. Among the recommendations of the Advisory Committee
were the following:
The Board of Supervisors should conclude, as has our
Committee, that the County currently does not have
sufficient revenue to support the many demands made on
the County.
The Board of Supervisors should indicate its
willingness to place a special tax measure on the
ballot so the voters have an opportunity to determine
whether they wish to tax themselves further in order to
provide funds to assist in addressing some of the
County's unmet needs in specific areas.
In terms of the suggestions made by the Advisory Committee, a
service area fee for emergency. medical services is in the process
of being implemented currently.
Efforts are currently underway to determine the level of support
on the part of the public for an increase in the level of library
services and available mechanisms for restoring the level of
funding which has had to be removed from the County Library over
the past several years.
Suggestions have been made by Board Members from time to time
that the voters be given an opportunity to determine whether they
wish to impose a parcel tax to raise funds for mental health
services or for children's protective services.
B. Drug and Alcohol Action Plan:
Over the past year and a half, the Board of Supervisors has been
developing a Countywide Drug and Alcohol Action Plan which would
outline various gaps in services which are needed in order to
attack the drug and alcohol problems which confront our
community. On June 5, 1990 the voters overwhelmingly approved
the Action Plan. The Action Plan contains an outline of several
possible sources of the revenue which would be required in order
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to finance those portions of the Action Plan which cannot be
implemented without additional resources. Among the comments
which are included in the Action Plan section on revenue are the
following:
We should not deceive ourselves into thinking that any
significant part of the added services called for in
the following Community Action Plan can be implemented
with the currently available resources. There is no
substitute for citizen involvement and volunteer
activities in addressing the war on drugs. Much can
and must be done within existing resources, but more
will be needed. . . .It is important to recognize that
there simply are not enough funds available locally to
implement this Community Action Plan. It may become
necessary to reorder priorities and raise more funds
locally in order to make the Community Action Plan a
reality.
C. Current Fiscal Crisis:
The State Budget for the 1990-91 fiscal year which was signed by
the Governor on July 31, 1990 makes reductions in the mental
health, health care and social services programs beyond anything
which was contemplated earlier this year. As a result,
reordering priorities at this point in time among existing health
and social service programs may be akin to rearranging the deck
chairs on the Titanic. The Advisory Committee on Funding County
Services was convinced in 1987 that the County did not have
sufficient funds to respond to the legitimate needs of the
County. If that was true in 1987 it is surely all the more
evident in 1990 !
Initially, it was thought that passage of the Alcohol Tax
Initiative (now Proposition 134) would be the primary mechanism
for funding the Drug and Alcohol Action Plan. In the meantime,
the Legislature placed ACA 38 on the ballot (now Proposition 126 )
at the instigation of the beer, wine and distilled spirits
industries. These same industries have financed a major
advertising .campaign designed to defeat Proposition 134. Even if
both Propositions 126 and 134 are approved by the voters the
measure which receives the most votes will prevail over the other
measure. Therefore, we have no assurance that we can rely on the
passage of Proposition 134 to finance these needed drug and
alcohol programs. Finally. Proposition 136 has qualified for the
ballot and may well supersede both Propositions 126 and 134 if it
receives more votes than either Propositions 126 or 134.
D. Current Proposal:
It has, therefore, been suggested that the Board of Supervisors
consider placing on the November 6, 1990 ballot a measure which
would allow the voters to approve a parcel tax with the proceeds
of the tax to be dedicated to defined prevention/education,
treatment/intervention and law enforcement programs designed to
address the growing problem of the abuse of alcohol and the use
of illegal drugs.
If the Board wishes to place such a parcel tax on the ballot, it
will be necessary for the Board to determine the following:
* The amount of the parcel tax.
* The manner in which the parcel tax will be allocated
among residential, commercial and industrial property.
* The programs which will receive funds from the proceeds
of the parcel tax.
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E. Amount and Manner of Imposing a Parcel Tax:
The Assessor maintains parcel information in such a way that the
numbers can be broken down into four convenient categories:
* Single family units ( 211,607 parcels)
*. Multiple family units ( 76, 018 parcels)
* Commercialr/Industrial ( 170,694 parcels)
* All others ( 12,816 parcels)
TOTAL ( 471,135 PARCELS)
Among the possible combinations the Board may wish to consider
are the following:
1. A flat assessment of $10 per parcel would
generate approximately $4.7 million.
2. Because it seems more equitable to impose
a substantially higher assessment on
commercial and industrial property than on
residential property, $60 on each residential
parcel (both single and multiple family)
and an assessment of $200 on commercial,
industrial and all other parcels would generate
$54.0 million a year.
3 . By contrast, a flat assessment of $100 per
parcel would generate approximately $47. 1
million.
Nearly any alternative combination of these figures can be
selected, depending on the total amount of money one wishes to
raise, the maximum amount which it is believed the voters would
support and the relative breakdown between residential,
industrial, commercial and other parcels which is deemed to be
equitable.
F. Programs to Receive the Funds:
The Drug and Alcohol Action Plan divides services into three
components:
* Prevention/Education
* Treatment/Intervention
* Law Enforcement/Interdiction
One possible system for dividing up the funds would look like
this:
1. Prevention/Education 20%
A. Allocated to Schools ( 150)
Allocated on the basis of
average daily attendance
B. Other Prevention/Education
Programs ( 5%)
Allocated by the Board of
Supervisors
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2. Basic Law Enforcement 20%
Allocated to cities and the County on
a per capita basis for DARE 'and other
drug enforcement activities
3 . Countywide Law Enforcement, Public
Protection and Intervention Services 15%
Allocated by the Board of supervisors
for drug-related law enforcement and
services in detention facilities,
probation, crime laboratory, juvenile
rehabilitation and similar programs with
a countywide impact.
4. Treatment/Intervention 40%
Allocated by the Board of Supervisors
with the advice of the Coordinating
Committee for treatment and intervention
programs, including contracts with private
non-profit, community-based organizations.
5. Other Partnership Activities 5%
Allocated by the Board of Supervisors
with the advice of the Coordinating
Committee.
cc: County Administrator
County Counsel
County Clerk
Health Services Director
Auditor-Controller
Assessor
Treasurer-Tax Collector
. OPTIONS FOR ALCOHOL/DRUG PARCEL TAX
Assumptions:
1 . Goal is to raise $25 million before offset for volunteer
activities.
2. It is anticipated that 200 of the tax will be offset with
rebates.
3 . Tax estimates are based on a single family residential use
being equal to a unit of one and a unit value equalling
$59. 32.
4 . The assumption is that vacant land should be less than one
unit and that all other uses, residential, industrial and
commercial, should be in multiples of a unit of one.
TOTAL
# OF UNITS/ BENEFIT TOTAL.
CODE PARCEL PARCEL UNITS ASSESSMENT
RESIDENTIAL, SINGLE
10 2148 0. 5 1074 $ 63 ,709. 68
11 162279 1 . 0 162279 $ 9,626,390. 28
12 1570 1 . 0 1570 $ 93 ,132. 40
13 2140 1. 0 2140 $ 126 , 944. 80
14 9572 1 . 0 9572 $ 567, 811. 04
15 648 1 . 0 648 $ 38,439 . 36
16 61 1. 0 61 $ 3 ,618 . 52
17 11768 0. 5 5884 $ 349,038. 88
18 678 0. 5 339 $ 20,109. 48
19 17654 0. 5 8827 $ 523 , 617. 64
SUBTOTAL 208518 192394 $11,412,812. 08
RESIDENTIAL, MULTIPLE
20 676 0. 5 338 $ 20,050.16
21 3134 2. 0 6268 $ 371,817 . 76
22 463 3 . 0 926 $ 54,930. 32
23 1623 4 . 0 6492 $ 385,105. 44
24 451 3 . 0 1353 $ 80, 259. 96
25 1072 5. 0 5360 $ 317, 955 .20
26 247 13 . 0 3211 $ 190,476 . 52
27 205 25. 0 5125 $ 304,015. 00
28 149 60. 0 8940 $ 530,320 . 80
29 33700 1. 0 33700 $ 1,999, 084. 00
SUBTOTAL 41720 71713 $ 4,254,015. 16
COMMERCIAL
30 1288 0. 5 644 $ 38 , 202. 08
31 1816 12. 0 21792 $ 11292,701. 44
32 93 6 . 0 558 $ 33, 100. 56
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TOTAL
# OF UNITS/ BENEFIT TOTAL
CODE PARCEL PARCEL UNITS ASSESSMENT
33 1287 12. 0 15444 $ 916,138. 08
34 460 12. 0 5520 $ 327,446. 40
35 341 12 . 0 4092 $ 242 ,737 . 44
36 555 12. 0 6660 $ 395, 071. 20
37 105 12. 0 1260 $ 74,743 . 20
38 133 12. 0 1596 $ 94, 674.72
39 19 12. 0 228 $ 13 , 524. 96
40 169 12. 0 2028 $ 120, 300. 96
41 54 12. 0 648 $ 38, 439 . 36
42 527 24. 0 12648 $ 750, 279 . 36
43 175 12. 0 2100 $ 124,572. 00
44 199 12 . 0 2388 $ 141 , 656 . 16
45 23 12 . 0 276 $ 16, 372. 32
46 152 12. 0 1824 $ 108, 199. 68
47 200 12. 0 2400 $ 142,368. 00
48 542 12. 0 6504 $ 385,817. 28
49 114 12 . 0 1368 $ 81,149.76
SUBTOTAL 8252 89978 $ 5, 337 , 494 . 96
INDUSTRIAL
50 834 0. 5 417 $ 24,736 . 44
51 450 50. 0 22500 $ 1,334,700. 00
52 14 15. 0 210 $ 12, 457 . 20
53 632 25 . 0 15800 $ 937, 256. 00
54 187 75. 0 14025 $ 831, 963 . 00
55 33 15. 0 495 $ 29,363 . 40
56 244 15. 0 3660 $ 217,111. 20
SUBTOTAL 2394 57107 $ 3 , 387 , 587. 24
LAND
61 767 1 . 0 767 $ 45, 498. 44
62 626 1 . 0 626 $ 37, 134. 32
63 317 1. 0 317 $ 18, 804. 44
64 159 1. 0 159 $ 91431 . 88
65 554 1. 0 554 $ 32 , 863 . 28
66 216 1. 0 216 $ 12, 813 . 12
67 270 1 . 0 270 $ 16,016 . 40
68 433 1 . 0 433 $ 25, 685. 56
69 579 1 . 0 579 $ 34 ,346 . 28
SUBTOTAL 3921 3921 $ 232, 593 . 72
INSTITUTIONAL
70 69 2. 0 138 $ 8,186. 16
71 681 1 . 0 681 $ 40,396 . 92
72 129 1. 0 129 $ 71652. 28
73 25 1 . 0 25 $ 1, 483 . 00
74 53 1. 0 53 $ 31142. 96
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rV
TOTAL
# OF UNITS/ BENEFIT TOTAL
CODE PARCEL PARCEL UNITS ASSESSMENT
75 94 1 . 0 94 $ 5,576. 88
76 15 2 . 0 30 $ 1,779. 60
77 2 1. 0 2 $ 118 . 64
78 23 1 . 0 23 $ 11364 . 36
79 84 1 . 0 84 $ 4, 982. 88
SUBTOTAL 1175 1259 $ 74, 683 . 88
MISCELLANEOUS
80 1374 0 . 0 0 $ 0
81 242 0. 5 121 $ 71177. 72
82 36 0. 5 18 $ 1 , 067 .76
83 5 1. 0 5 $ 296. 60
84 7 1 . 0 7 $ 415. 24
85 335 1 . 0 335 $ 19, 872. 20
86 172 1. 0 172 $ 10, 203. 04
87 3361 1. 0 3361 $ 199, 374 . 52
88 909 1 . 0 909 $ 53 ,921. 88
89 160 1 . 0 160 $ 9, 491. 20
99 1 1 . 0 1 $ 59. 32
SUBTOTAL 6602 5089 $ 301, 879 . 48
TOTAL 272582 421461 $251001,066. 52
J
THE BOARD OF SUPERVISORS .OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on August 7, 1990 , by the following vote:
AYES: Supervisors Powers, Schroder, MCPeak, Torlakson, Fanden
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Authorizing a special )
tax election to fund )
the Community Alcohol ) RESOLUTION NO. 90/ 531
and Drug Abuse )
Prevention Action )
Plan )
The Board of Supervisors of Contra Costa County RESOLVES THAT:
This Board recognizes the need for increased alcohol and drug
abuse prevention programs within this County and its Service Area No. EM-1
and the difficulty of funding the current or increased level of these
program services by revenues now available. . Government Code sections
25210 . 6a and 50077 establish procedures for voter authorization and tax
roll collection of a special property tax in order to provide additional
funding for these programs . At its regular noticed public meeting of
August 7, 1990, this Board received the County Administrator' s report on
this subject and the related proposed ordinance and the testimony of all
persons appearing to speak.
This Board hereby determines, orders and directs:
1 . That Ordinance No. 90{7 adopted this date is to be
presented for approval of, and confirmation by the voters of Contra Costa
County and Service Area No. EM-1 on November 6, 1990 according to the
attached ballot proposition and measure marked Appendix A.
2 . The County Clerk (Elections Clerk) is directed to take all
steps necessary to place the above-noted ballot measure on the November 6,
1990 ballot for the County and this election be conducted with any other
elections scheduled on November 6, 1990 . If required, a synopsis of the
Ordinance may be used.
1 hereby certify that this Is a true and correct copy of
an action taken and entered,on the minutes of the
Board of Superviirs on the date shown.
ATTESTED: H- 7, I9yd
VJW:d f PHIL BATCH OR,Clerk of the Board
( 8-6-90 of Supervisors and County Administrator
(df4:vjw\res\drug-abuse)
By -(Y• �o .Deputy
Orig. Dept: County Counsel
cc: County Administrator
Clerk, Elections Dept.
Assessor
Auditor
Tax Collection
RESOLUTION NO. 90/531
Children and Family Protection Fund and Volunteer Credit. Shall
Ordinance No. 90-67 of the Board of Supervisors of Contra Costa
be adopted so as to authorize an annual charge on property
located in the County to:
( 1 ) Implement the 1990 voter approved Community Drug and
Alcohol Action Plan (Partnership for a Drug-Free Contra Costa)
including Prevention/Education and Treatment/Intervention;
( 2) Fund essential law enforcement and public health
services to protect children and families; and
( 3 ) Provide taxpayers credits and refunds for volunteering
in specified activities .
APPENDIX A
(8-7-90)
DF4:DRUC-APN.A
ORDINANCE NO. 90-67
(An Ordinance of The Board of Supervisors of Contra Costa
County Authorizing A Special Tax To Fund And Implement
The Community Drug and Alcohol
Action Plan and providing for volunteer
tax credit refunds )
The Contra Costa County Board of Supervisors ORDAINS as follows :
ARTICLE I. PURPOSE AND INTENT. It is the purpose and
intent of this Ordinance to authorize the levy of a special tax
on parcels of real property on the secured property tax roll for
all of Contra Costa County contained within County Service Area
No. EM-1 ( "EM-1" ) in order to augment and provide funding for
essential law enforcement and public health services to protect
and support children and families and implementation of the
Community Drug and Alcohol Action Plan (Partnership for a Drug-
Free Contra Costa) and involved miscellaneous extended
governmental services . Further, this Ordinance provides for the
establishment of procedures requiring that payers of the tax
shall be allowed tax credit refunds for volunteering in the
implementation of the said Prevention Plan ( "Plan" ) and other
County services as specified herein and by the Board of
Supervisors .
Over the past year .and one half, the Board of Supervisors
has been developing a Community Drug and Alcohol Action Plan
which outlines various gaps in services which are needed in order
to attack the drug and alcohol problems which confront our
community. The Plan was endorsed by 78% of the voters on June 5,
1990 .
More recently, the County has been faced with massive
funding cuts from the State of California as a result of the
State's budget deficit. As a result, a wide variety of
prevention and treatment services which are designed to assist
children and families have had to be reduced or eliminated.
These include Public Health and Mental Health Services which help
prevent illnesses in our children and improve their nutritional
level so that they will grow up to be healthy, productive members
of our community. The cuts have also forced the County to reduce
the services to children who have been abused and neglected or
who, for one reason or another, can no longer live with their
parents . The County is on the verge of having to decide just how
severe neglect and abuse have to be before a worker can be sent
to investigate the situation.
As a result of the support in June from the voters, the
Board of Supervisors has asked the voters to choose to contribute
16 cents a day per family to implement the Community Drug and
Alcohol Action Plan and to fund essential law enforcement and
public health services to protect children and families . At the
same time, an individual or family can avoid this additional
charge by agreeing to volunteer a few hours a year to assist one
of these programs . It is equally important that individuals
volunteer their time than contribute their money.
This tax is a special tax within the meaning of Section 4 of
Article XIIIA of the California Constitution. Because the burden
of this tax falls upon property, this tax also is a property tax,
but this tax is not determined according to nor in any manner
based upon the value of property; this tax is levied on a parcel
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ORDINANCE NO. 90-67
and use of property basis . Insofar as not inconsistent with this
Ordinance or with legislation authorizing special taxes and
insofar as applicable to a property tax that is not based on
value, such provisions of the California Revenue and Taxation
Code and of Article XIII of the California Constitution as relate
to ad valorem property taxes are intended to apply to the
collection and administration of this tax (Article IV of this
Ordinance) , as authorized by law.
ARTICLE II. USE OF REVENUE.
1 . The revenues raised by this tax are to be used solely
for the purposes of funding essential law enforcement and public
health services to protect children and families and providing
the programs contained within the Community Drug and Alcohol
Action Plan (Measure D) approved by 78% of the votes cast
countywide on June 5, 1990 . The Board of Supervisors may
allocate and grant these revenues to cities, school districts and
other responsible parties agreeing to use them to implement the
Plan' s programs . Cities and school districts shall receive
allocations as described in Article II, Section 2A provided that
the jurisdiction has established a functioning "local
organization against the abuse of alcohol and other drugs" or
"drug-free schools task force"
2 . The Community Alcohol and Drug Abuse Prevention Plan
( "Plan" ) divides its services into the three components of
Prevention/Education, Treatment/Intervention and Law
Enforcement/Interdiction. These services can' be provided by city
and County law enforcement agencies, schools, County staff and
non-profit agencies in the community. In addition, public
health, mental health and other family and children' s services
are provided by a variety of agencies in the community. With the
advice of a representative coordinating committee, the Board of
Supervisors shall allocate and use revenues raised by this tax as
follows:
A. Prevention/Education 20%
( 1 ) Allocated to Schools (15%)
Allocated on the basis of
average daily attendance
( 2) Other Prevention/Education
Programs ( 5%)
Allocated by the Board of
Supervisors . These services
can include a variety of
public health, mental health,
and social service programs
designed to alleviate immediate
problems or prevent the need
for more expensive treatment
services .
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ORDINANCE NO. 90-67
B. Basic Law Enforcement 20%
Allocated to cities and the County on
a per capita basis for drug enforcement
and human services activities
C. County Law Enforcement, Public
Protection and Intervention Services 15%
Allocated by the Board of Supervisors
for drug-related law enforcement and
other human serviced programs and
services in detention facilities,
probation, crime laboratory, juvenile
rehabilitation and similar programs with
a major county impact.
D. Treatment/Intervention 40%
Allocated by the Board of Supervisors
for public health, mental health and
social service programs for children
and families, treatment and intervention
programs, including contracts with private
non-profit, community-based organizations .
E. Other Partnership Activities 5%
Allocated by the Board of Supervisors .
These services may include elements of
the Alcohol and Drug Prevention Plan or
other related public health, mental health
and social service programs designed to
assist in protecting children and assisting
children and their families who are in need
of such services . These services can include,
for example, assisting drug-exposed babies,
preventing communicable diseases in children,
treating emotionally disturbed children and
their families and otherwise preventing more
serious and expensive interventions in the
lives of families .
ARTICLE III. DEFINITIONS. The following definitions shall
apply throughout this Ordinance:
1 . "Parcel" means the land and any improvements thereon,
designated by an assessor' s parcel map and parcel number and
carried on- the secured property tax roll of Contra Costa County
including its incorporated areas . For the purposes of this
Ordinance, parcel does not include any land or improvements
outside the boundaries of Contra Costa County or EM-1 nor any
land or improvements owned by any governmental entity.
2 . "Fiscal year" means the period of July 1 through the
following June 30 .
3 . As appropriate herein, "County" or "EM-1" means the
County of Contra Costa and/or County Service Area No. EM-1 both
of which include within each of their boundaries all of the
territory of Contra Costa County.
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ORDINANCE NO. 90-67
t
4 . "Use Code" means the code number assigned by the
Assessor of Contra Costa County in order to classify parcels
according to use for ad valorem property tax purposes . A copy of
the Assessor' s use code classifications chart is attached hereto
as Exhibit A and incorporated herein.
5 . "Consumer Price Index" means the Consumer Price Index
for all Urban Consumers (CPI-U) for the San Francisco-Oakland-San
Jose Area (1982-84=100 ) as published by the U.S. Department of
Labor, Bureau of Labor Statistics . If the Consumer Price Index
is discontinued or revised, such other government index or
computation with which it is replaced shall be used in order to
obtain substantially the same result as would be obtained if the
Consumer Price Index had not been discontinued or revised.
6 . "Constant first year dollars" shall mean an actual
dollar amount which, in years subsequent to the first fiscal year
the tax is levied, shall have the same purchasing power as the
base amount in first fiscal year dollars as measured by the
Consumer Price Index. The base amount shall be the amount of tax
per parcel as specified in Article IV 1A herein. The adjustment
from actual to constant dollars shall be made by use of the
Consumer Price Index, as specified in Section IV 1B herein.
ARTICLE IV. AMOUNT AND LEVEL OF TARES
1 . The tax per year on each parcel in the County and EM-1
shall not exceed the amount applicable to the parcel, as
specified below.
A. For First Fiscal Year:
( 1 ) The tax per year for the first fiscal year (July 1, 1990
through June 30, 1991 ) shall be the Amount of Tax Per Parcel for
a Property Use Code Category as set forth on Exhibit B
incorporated herein.
( 2) If on or before November 20, 1990 the Board of
Supervisors has not expressly ordered the billing and collection
( "corrected" tax bills) of these first fiscal year ( 1990-91 )
parcel taxes on the secured roll for ad valorem property taxes,
these charges shall not be due and collectible for the First
Fiscal Year 1990-91 . In this event, the' Board of Supervisors
may, but only, for the second subsequent fiscal year ( 1991-92 ) ,
levy parcel taxes equivalent to those allowed during the First
Fiscal Year ( 1990-91 ) in addition to these second fiscal year
taxes authorized by this Ordinance and its Article IV 1B.
Whether a first fiscal year tax is levied during 1990-91 or its
equivalent levied for the second fiscal year, the base tax per
year per parcel for the purposes of part 1B of this Article shall
be the tax levied or, in the event none was levied, which could
have been levied for and during the First Fiscal Year.
( 3) To the extent allowed by law, the Board of Supervisors
and Contra Costa County during Fiscal Year 1990-91 may pledge any
First Fiscal Year taxes to be levied and collected during the
Second Fiscal Year to pay any notes or other evidence of
indebtedness or borrowing issued to secure funds during the First
Fiscal Year ( 1990-91 ) . In this event, the Board of Supervisors
shall levy Second Fiscal Year taxes sufficient to pay such
pledged amount and interest thereon. Any such pledged amount and
interest shall be first paid from any of this Ordinance' s taxes
collected for the Second Fiscal Year.
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ORDINANCE NO. 90-67
B. For Subsequent Fiscal Years:
In order to keep the tax on each parcel in constant first
year dollars for each fiscal year subsequent to the first fiscal
year, the tax per year shall be adjusted as set forth below to
reflect any increase in the Consumer Price Index beyond the
amount of tax on each parcel that was or, in the event none was
levied, could have been levied during the first fiscal year.
In each July, the Board of Supervisors of Contra Costa
County shall determine the amount of taxes to be levied upon the
parcels in the County and EM-1 for the then current fiscal year
as set forth below.
For each Property Use Category on Exhibit B, the tax per
year on each parcel for each fiscal year subsequent to the first
fiscal year shall be an amount determined as follows:
Tax Per Parcel Tax Per Parcel (Consumer Price Index
For then Current = For First X for April of Immediately
Fiscal Year • Fiscal Year Preceding Fiscal Year)
(Consumer Price Index
for First Fiscal Year
of Levy)
Provided, however, that in no event shall the tax per parcel for
any fiscal year be less than the amount established for the first
fiscal year.
2 . The taxes levied on each parcel pursuant to this Article
shall be a charge upon the parcel and shall be due and
collectible as set forth in Article V, below. A complete listing
of the amount of taxes on per parcel for a Property Use Code
Category shall be maintained by the Health Services Department of
the County of Contra Costa at Martinez, and be available for
public information and inspection during the remainder of the
fiscal year for which such taxes are levied.
ARTICLE V. COLLECTION AND ADMINISTRATION.
1 . Taxes as Liens Against the Property.
The amount of taxes for each parcel each year shall
constitute a lien on such property, in accordance with Revenue
and Taxation Code Section 2187 , and shall have the same effect as
an ad valorem real property tax lien until fully paid.
2 . Collection.
The taxes on each parcel shall be billed on the secured roll
tax bills for ad valorem property taxes and shall be due the
County of Contra Costa. Insofar as feasible and insofar as not
inconsistent with this Ordinance, the taxes are to be collected
in the same manner in which the County collects secured roll ad
valorem property taxes . Insofar as feasible and insofar as not
inconsistent with this Ordinance, the times and procedure
regarding exemptions, due dates, installment payments,
corrections, cancellations, refunds, late payments, penalties,
liens, and collections for secured roll ad valorem property taxes
shall be applicable to the collection of this tax.
Notwithstanding anything to the contrary in the foregoing, as to
this tax: 1) the secured roll tax bills shall be the only
-5-
ORDINANCE NO. 90-67
notices required for this tax, and 2 ) the homeowners and veterans
exemptions shall not be applicable because such exemptions are
determined by dollar amount of value.
3 . Costs of Administration by County.
The reasonable costs incurred by the County officers
collecting and administering this tax shall be deducted from the
collected taxes .
4 . The Board of Supervisors shall adopt by resolution or
ordinance procedures which shall allow and provide taxpayers a
tax credit refund or reimbursement for some portion or all of
their parcel taxes paid pursuant to this Ordinance. Such tax
credits and refunds shall only be allowed and made to taxpayers
who volunteer, agree and perform commensurate activities which
implement the Community Drug and Alcohol Action Plan and related
essential law enforcement, public and mental health and social
service programs to protect children and families funded by this
ordinance's revenues . Such tax credit procedures may also
authorize tax levy collection exemptions to the extent allowed by
law.
5 . Payment of this Ordinance's taxes and charges may be
postponed by qualified senior citizens and disabled persons
pursuant to the "Senior Citizens Property Tax Assistance and
Postponement Law. " (Revenue and Taxation Code Part 10 .5, SS
20501 ff . ) Upon request, appropriate County staff shall assist
and provide information about filing procedures for senior
citizen and disabled person property tax postponement.
ARTICLE VI. SEVERABILITY CLAUSE
If any article, section, subsection, sentence, phrase of
clause of this Ordinance or portion of any parcel tax levied
under it is for any reason held to be invalid, such decision
shall not effect the validity of the remaining portion of this
Ordinance or portion of any parcel tax levied under it or tax
credit provided. The voters of the County and EM-1 hereby
declare that they would have adopted the remainder of this
Ordinance, including each article, section, subsection, sentence
phrase or clause, irrespective of the invalidity of any other
article, section, subsection, sentence, phrase or clause or other
portion of any parcel tax levied or tax credit provided.
ARTICLE VII. EFFECTIVE DATE.
This Ordinance shall take effect immediately upon its
confirmation and enactment by two-thirds of the voters voting
within the County and EM-1 in an election to be held November 6 ,
1990 so that taxes shall first be collected hereunder for the tax
year beginning July 1, 1990 .
-6-
ORDINANCE NO. 90-67
PASSED and ADOPTED at a regular meeting of the Board of
Supervisors, County of Contra Costa, State of California, on
August 7 , 1990 by the following vote:
AYES: Supervisors Powers, Schroder, McPeak, Torlakson, Fanden
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST:. Phil Batchelor, Clerk of
the Board of Supervisors and
County Administrator
D uty Board Chai
(SEAL]
VJW:df
( 8-7-90 )
df4:vjw\ord\sp-tax-d.g
-7-
ORDINANCE NO. 90-67
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68!11[
AMOUNT OF TAX PER PARCEL FOR A PROPERTY USE CODE CATEGORY
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
RESIDENTIAL:
10 Vacant, unbuildable $ 0
11 Single Family, 1 Res on 1 Site & Duets
without common Areas $ 59 . 32
12 Single Family, 1 Res on 2 or more sites $ 59 . 32
13 Single Family, 2 or more res . on 1 or more sites $ 118 . 64
14 Single Family on other than single family land $ 59 . 32
15 Miscellaneous improvements, 1 site $ 59 . 32
16 Misc. Imps on 2 or more sites; includes trees &
vines I $ 59 . 32
17 Vacant, 1 site (includes PUD sites) $ 29 . 66
18 Vacant, 2 or more sites $ 29 . 66
19 SFR; Det. w/common area (normal subdiv. type PUD)
Duets w/common area $ 59 . 32
MULTIPLE:
20 Vacant $ 29 . 66
. 21 Duplex $ 118 . 64
22 Triplex $ 177 . 96
23 Fourplex $ 237 . 28
24 Combinations; e.g. , single and a double, etc. $ 177 . 96
25 Apartments, 5-12 units, inclusive $ 296 . 60
26 Apartments, 13-24 units, inclusive $ 771 . 16
27 Apartments, 25-59 units, inclusive $1483 . 00
28 Apartments, 60 units or more $3559 . 20
29 Attached PUD's, Cluster Homes, Co-ops, Condos,
Townhouses, etc. $ 59 . 32
COMMERCIAL:
30 Vacant $ 29 . 66
31 Commercial Stores (not supermarkets ) $ 711 . 84
32 Small Grocery Stores (Mom & Pop, 7-11,
Quick Stop) $ 355 . 92
33 Office Buildings $ 711 . 84
34 Medical: Dental $ 711 . 84
35 Service Stations; car washes; Bulk plants $ 711 . 84
36 Garages $ 711 . 84
37 Community Facilities : Recreational : Swim
Pool Assn. $ 711 . 84
38 Golf Courses $ 711 . 84
39 Bowling Alleys $ 711 . 84
40 Boat harbors $ 711 . 84
EXHIBIT B
1 OF 3
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
41 Supermarkets (not in shopping centers) $ 711 . 84
42 Shopping Centers (all pcls incl. vac for
future shop center) $1423 . 68
43 Financial Bldgs (ins . & Title Cos . Banks
& S&L $ 711 . 84
44 Motels, Hotels, and Mobile Home Parks $ 711 . 84
45 Theatres $ 711 . 84
46 Drive-In Restaurants (Hamburger, Taco, etc. ) $ 711 . 84
47 Restaurants (not drive-in; inside service only) $ 711 . 84
48 Multiple & Commercial; Miscellaneously improved $ 711 . 84
49 New Car Auto Agencies $ 711 . 84
50 Vacant Land (not part of Industrial Park or
P & D) $ 29 . 66
51 Industrial Park (with or without structures ) $2966 . 00
52 Research & Development, with or without
Structures $ 889 . 80
53 Light Industrial $1483 . 00
54 Heavy Industrial $4449 . 00
55 Mini-Warehouse (Public Storage) $ 889 . 80
56 Misc . Imps . , including T&V on Light or Heavy
Indust. $ 889 . 80
57 Unassigned
58 Unassigned
59 Unassigned
LAND
60 Unassigned
61 Rural, Res . Improved; 1A up to 10A $ 59 . 32
62 Rural, with or without Misc. Structures 1A up
to 10A $ 59 . 32
63 Urban Acreage 10A up to 40A $ 59 . 32
64 Urban Acreage, 40A and over $ 59 . 32
65 Orchards; Vineyards; Row Crops; Irr.Past. ; Irr.
Past 10A up to 40A $ 59 . 32
66 Orchards; Vineyards; Row Crops; Irr.Past. ; 40A and
over $ 59 . 32
67 Dry Farming, Grazing & Pasturing 10A up to 40A $ 59 . 32
68 Dry Farming, Grazing and Pasturing, 40A and
over $ 59 . 32
69 Agricultural Preserves $ 59 . 32
INSTITUTIONAL:
70 Convalescent Hospitals & Rest Homes $ 118 . 64
71 Churches $ 59 . 32
72 Schools, public or private, with or without
improvements $ 59 . 32
EXHIBIT B
2 OF 3
PROPERTY USE CODE CATEGORY AMOUNT OF TAX
PER PARCEL
73 Hospitals with or without improvements $ 59 . 32
74 Cemeteries; Mortuaries $ 59 . 32
75 Fraternal and Service Organizations $ 59 . 32
76 Retirement Housing Complex $ 118 . 64
77 Cultural Uses (Libraries ) $ 59 . 32
78 Parks and Playgrounds $ 59 . 32
79 Government-owned, with or w/out bldgs (Fed,
Stated, City, BART, etc. ) $ 0
MISCELLANEOUS:
80 Mineral Rights (Productive/Non-Productive) $ 0
81 Private Roads $ 0
82 Pipelines and Canals $ 29 . 66
83 State Board Assessed Pcls . $ 0
84 Utilities with or w/out bldgs . (not assessed by
state Bd. ) $ 59 . 32
85 Public and Private Parking $ 59 . 32
86 Taxable Municipally-Owned Property $ 59 . 32
87 Common Areas pcls . in PUD's; e.g. , Open Spaces,
Rec. Facilities $ 0
88 Mobilehome $ 59 . 32
89 Other; Split pcls . in diff . Tax Code Areas $ 0
99 Awaiting Assignment $ 59 . 32
EXHIBIT B
3 of 3
df4:exh-b