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Home My WebLink AboutMINUTES - 09142004 - C116 _ _ ........ ......... ......... .............................. ....._.... _ ___........ _._.._.................. _...._...... ......._.. ._....... ........ ............... ......._... .......... TO: BOARD OF SUPERVISORS CONTRA COSTA FROM: STEPHEN J. YBARRA, Auditor-Controller COUNTY By: Paul Abelson, Chief Accountant DATE: September 14, 2004 SUBJECT: Adoption of 2004-05 Secured Property Tax Rates and Authorization to Levy the 2004-05 Property Tax Roll RESOLUTION NO. 2004/480 SPECIFIC REQUEST(S) OR RECOMMENDATION(Sl &BACKGROUND AND JUSTIFICATION Recommendation: Adopt the fiscal year 2004-05 secured property tax rates as shown on Exhibit A, attached. Authorize the levy of these rates and those adopted by cities and multi-county districts, as shown in Exhibit B, against the taxable secured property within the County that is subject to each rate. The anticipated revenues specified in Exhibit A are subject to changes in the secured roll, Adopt and levy the 2004-05 fax 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 bond 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: w"RECOMMENDATION OF COUNTY ADMINISTRATOR _ RECOMMENDATION OF BOARD COMMITTEE -_,-APPROVE OTHER SiGNATURE(S) ACTION OF B R O 1 wf�� !.---APPROV i;AS RECOMMENDED )C-,,!;3 H4 VOTE OF SUPERVISORS _X_UNANIMOUS (ABSENT /t/C�J L�..+!_ ) I HEREBY CERTIFY THAT THIS IS A TRUE AND AYES:v NOES: CORRECT COPY OF AN ACTION TAKEN AND ABSENT: ABSTAIN:-----.---.__ ENTERED ON THE MINUTES OF THE BOARD OF S VISORS ONTHE DATE SHOWN. ATTESTEC k � Contact: Paul Abelson (646-2233) JO SWEETEN,CLERK OF THE BOARD of SUPERVISORS AND COUNTY ADMINISTRATOR cc: CAO AUDITOR BY ._.. - Deputy RESOLUTION NO. 2004/480 TaxRa:eResoku,ion.doc - ` Exhibit COUNTYWIDE TAX AND TAX RATES CALCULATED 8YTMEAUDITDR Government Code Section 29142 allows a 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 unadditional one-fourth ofone percent osthe County's collection fee. Amount tuberaised Rote as Percentage on Secured Roll gf Full alug Countywide tax $1'125.433.000 1.0000 % COUNTY SPECIAL DISTRICTS Storm Drainage District#l6 5.080 .0012 Service Area R'9 465.400 .0042 LO�,'AL SPECIAL DISTRICTS WATER DISTRICTS: Contra Costa Water Land Levy 726,600 .0057 HEALTHCARE DISTRICTS: Los k4edonosHealthcare Dist Refund* (85O^000) (.0370) SCHQOL DISTRICTS ELEMENTARY: Brentwood Elementary }9qO 592.300 .0127 Brentwood Elementary }997 986.800 .0212 Brentwood Elementary 2003 829.400 .0178 Lafayette Elementary 1,836'800 .0416 k4onogoBemmntory 883'200 .0344 Oakley Elementary 595'500 .0314 OhndaBarnentory 848'600 .0247 Walnut Creek Elementary l99S 1'222'300 .0168 Walnut Creek Elementary 2OO2 351.600 .0049 HIGH SCHOOL: AoolonaoUniun 1988 2'494'100 .0149 AccdanesUnion 1997 2.462'500 .0141 Liberty Union 20Dl }.92U'2DO .0221 Ube�yUnion l988 ` 652.000 .0081 Liberty Union l994 1'629'100 .0187 UNIFIED SCHOOL DISTRICTS: John Swett 2CO2 489'600 .0273 Martinez Unified l988 2'322'500 .0525 Martinez Unified }99S 1'757'400 .0398 k4tDiablo 2[02 9'932'200 .0411 Pittsburg Unified l995 1.199'900 .0309 San Ramon Unified l998 5.281.000 l018 Son Ramon Unified 2OO2 7.240'000 ' .0299 West Contra Costa Unified }998 2'980.900 .0161 West Contra Costa Unified 2000 8'682,900 .0469 West Contra Costa Unified 2002 9.686`600 .0523 COMMUNITY COLLEGE: Contra Costa Community College 4'593'000 .0042 *The LMCHD bond matured this post year;the District is returning the remaining Reserve funds totaxpayers through onegative tax rate. RESOLUTION NO. 204/480 Exhibit B TAX RATES ADOPTED BY OTHER DISTRICTS Per certifications received from the governing body of each district. Rate as Percentage of Full Valve MULTI-COUNTY DISTRICTS: East Bay Regional Park .0057 % East Bay MUD Dist 1 .0076 Livermore Joint Unified 1999 .0793 Chabot-Las Positas Comm College .0186 CITIES: Brentwood .0051 Lafayette .0210 Richmond Retirement .1400 TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2004-2005 Rate as Percentage of Full Value Countywide Tax 1.2063 (UNITARY) RESOLUTION NO. 2004/480