HomeMy WebLinkAboutMINUTES - 09011998 - C157 TO: BOARD OF SUPERVISORS CONTRA
COSTA
FROM: KENNETH J. CORCORAN, Auditor-Controller COUNTY
DATE: September 1, 1998
SUBJECT: Adoption of 1998-99 Secured Property Tax Rates and
Authorization to Levy the 1998-99 Property Tax Roll
RESOLUTION NO. 981434
SPECIFIC REQUEST(S)OR RECOMMENDATIONS) &BACKGROUND AND JUSTIFICATION
Recommendation:
Adopt the fiscal year 1998-99 secured property tax rates as shown on Exhibit A, attached.
Authorize the levy of these rates and those adopted by cities, multi-countydistricts, and the
two school lease/purchase bonds, as shown in Exhibit B, against the taxable secured property
within the County which is subject to each rate. The anticipated revenues specified in Exhibit A
are subject to changes in the secured roll.
Adapt and levy the 1998-99 tax rate shown on Exhibit B for the Unitary and Operating Non-
Unitary property assessed by the State Board of Equalization with a single countywide value.
Reasons for Recommendation:
Under Government Code Section 29100, the Board of Supervisors is responsible for the
adoption by resolution of the tax rates for the current year secured property tax roll. The
General Obligation band rates are provided by the Auditor at a level adequate to support the
annual debt service requirements and necessary bond reserves.
Government Code Section 29101 requires that the Board levy these rates on the appropriate
taxable property in the County.
Revenue &Taxation Code Section 100(b) provides for the tax rate to be applied to the Unitary
and Operating Non-Unitary property
CONTINUED ATTACHMENT: X YES SIGNATURE: ,
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BO#b COMMITTEE
APPROVE OTHER
SIGNATURE(S)
ACTION OF BOARD ON September 1,1998 APPROVED AS RECOMMENDED may_OTHER
VOTE OF SUPERVISORS
X_UNANIMOUS (ABSENT - " - - ) I HEREBY CERTIFY THAT THIS IS A TRUE AND
AYES: NOES. CORRECT COPY OF AN ACTION TAKEN AND
ABSENT: ABSTAIN: ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED_ _ September 1 , 1998
Contact: Paul Abelson ($46-2233) PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
cc: CAU
AUDITOR
BY Deputy
RESOLUTION NO. 981434
Resofution.doc
Exhibit A
COUNTYWIDE TAX AND TAX RATES CALCULATED BY THE AUDITOR
Government Code Section 29142 allows collection fee for debt service requirements
on bonds authorized and issued by special districts up to one-fourth of one percent. The tax
amounts and rates for special districts include an additional one-fourth of one}percent as
county's collection fees.
Amount to be raised Rate as Percentage
on Secured Roll of Fall Value
Countywide tax $677,027,000 1.0000 %
COUNTY SPECIAL DISTRICTS
Storm Drainage District #16 6,000 .0021
County Service Area R-8 490,000 .0066
LOCAL SPECIAL DISTRICTS
SANITARY DISTRICTS:
West County Wastewater 309,100 .0113
WATER DISTRICTS:
Crockett-Valona Water 43,000 .0317
Contra Costa Water Land Levy 720,800 .0099
HOSPITAL DISTRICT:
Los Medanos Hospital 837,400 .0409
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 516,600 .0430
Brentwood Elementary 1997 56,700 .0048
Lafayette Elementary 1,724,800 .0603
Moraga Elementary 663,900 .0423
Orinda Elementary 735,600 .0334
Walnut Creek Elementary 1,046,900 .0221
Oakley Elementary 409,400 .0374
HIGH SCHOOL:
Acalanes Union 1997 1,537,300 .0135
Acalanes Union 2,613,500 .0236
Liberty Union 654,400 .0206
Liberty Union 1994 1,545,700 .0450
UNIFIED SCHOOL DISTRICTS:
Martinez Unified 1,945,900 .0632
Martinez Unified 1995 1,406,000 .0457
Pittsburg Unified 733,900 .0331
West Contra Costa Unified 697,400 .0061
RESOLUTION NO. 98/434
Turtres.xls
Exhibit B
TAX RATES ADOPTED BY OTHER DISTRICTS
Per certifications received from the governing body of each district.
Rate as Percentage
of Full Value
SCHOOL DISTRICTS:
Livermore Joint Unified
SSB-Lease/Purchase .1438
San Ramon Unified
1991 Lease/Purchase .0470
MULTI-COUNTY DISTRICTS:
S.F. Bay Area Rapid Transit .0167
East Bay Regional Park .0092
East Bay MUD Dist 1 .0092
CITIES:
Hercules .0310
Lafayette .0205
Richmond Retirement .1400
TAX LEVY FOR UNITARY AND OPERATING; NON-UNITARY PROPERTY FOR 1998-99
Rate as Percentage
of Full Value
Countywide Tax 1.1307 %
(UNITARY)
RESOLUTION NO. 9 8/4 3 4
TaxreslAs