HomeMy WebLinkAboutMINUTES - 07281992 - 2.3 2 *
TO: BOARD OF SUPERVISORS Contra
Phil Batchelor, County Administrator '
FROM: r Costa
cam_ — is
County
July 23, 1992
DATE: rJs +c�"iNn W
RECOMMENDED REPEAL OF THE APPLICATION OF PROPOSITION 90 AND
SUBJECT: PROPOSITION 110 IN CONTRA COSTA COUNTY
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
Introduce, waive reading, and fix August 4 , 1992, for adoption of
the attached Ordinance repealing the application of Proposition 90
and Proposition 110 in Contra Costa County, effective November 8,
1993 .
BACKGROUND:
Proposition 90 was approved by the voters in 1988 . It allows a
property owner in one county to transfer the base year property
value from a residential property in one county to a newly
purchased residential property in another county, providing that
the Board of Supervisors in the second county agrees to make
Proposition 90 applicable in that county. The condition was that
the homeowner be 55 years of age or older. In 1990, the voters
approved Proposition 110, which extended these same provisions to
homeowners who are severely and permanently disabled.
The Board of Supervisors adopted an Ordinance to make Proposition
90 applicable to Contra Costa County effective on and after
November 8, 1988 . With the passage of Proposition 110 in 1990, the
Board voted to also make it applicable in Contra Costa County,
effective on and after June 6, 1990 .
The State Board of Equalization reported recently that only 13
counties in California have implemented Proposition 90 . These 13
include Alameda, Contra Costa, Inyo, Kern, Los Angeles, Marin,
Modoc, Orange, Riverside, San Diego, San Mateo, Santa Clara and
Ventura. The other 45 counties have either officially voted to
reject implementation of Proposition 90 in that county or have
simply taken no action on the subject.X
CONTINUED ON ATTACHMENT: YES SIGNATURE: as Z Z�S;�aee_.
X, �C_
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
X APPROVE OTHER I
SIGNATURES)
ACTION OF BOARD ON— July 28, 1992 APPROVED AS RECOMMENDED
OTHER x
REQUESTED the County Administrator to notify other taxing agencies of the
Board's action on this matter.
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT I I ) 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: County Administrator ATTESTED July 28, 1992
County Assessor PHIL BATCHELOR,CLERK OF THE BOARD OF
Auditor-Controller SUPERVISORS AND COUNTY ADMINISTRATOR
County Counsel
M382 (10/88) BY- DEPUTY
With the critical budget situation with which the Board of
Supervisors is currently faced, every possible source of revenue is
being examined. The Auditor-Controller reported that since the
implementation of Proposition 90, 695 qualified homebuyers have
participated. In addition, two homebuyers have qualified under the
provisions of Proposition 110 . The average purchase price of the
homes which qualified for the transfer of base value has been
$228,957 . The average assessed value being brought forward from
the homebuyers previous county has been $80, 719 . As a result,
$148,238 in assessed value that would, in the absence of
Proposition 90, be placed on Contra Costa' s tax roll is lost.
Property taxes lost to all taxing jurisdictions is about $1 . 1
million per year. The loss to the County General Fund is about
$300, 000 per year.
While the implementation of Propositions 90 and 110 in Contra Costa
County was a generous and appropriate step to take at the time, the
County' s financial situation has changed substantially from 1988 .
The annual loss of $300, 000 in property tax revenue now represents
an amount which could maintain a number of community-based
contracts for human services, or fund several law enforcement
personnel, or maintain fire or library service in one or more areas
of the County.
The County Counsel ' s Office indicates that one of the requirements
of Proposition 90 was that the Ordinance implementing it in this
County had to be effective for a period of at least five years .
The Ordinance adopted by the Board of Supervisors was effective
November 8, 1988 . Therefore, the County Counsel ' s Office points
out that while the Board of Supervisors can repeal the application
of Proposition 90 and Proposition 110 immediately, the operative
date of the repeal must be no earlier than November 8, 1993 .
We are, therefore, recommending that the Board of Supervisors
introduce the attached Ordinance which repeals the application of
both Proposition 90 and Proposition 110 in Contra Costa County,
waive reading of the Ordinance, and fix August 4, 1992 for adoption
of the Ordinance, recognizing that the operative date of the
Ordinance cannot be until November 8, 1993 .
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