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C
TO: BOARD OF SUPERVISORS CONTRA
COSTA
FROM: STEPHEN J. YBARRA, Auditor-Controller COUNTY
By: Robert Campbell, Chief Accountant
DATE: September 12, 2006
SUBJECT: Adoption of 2006-2007 Secured Property Tax Rates and
Authorization to Levy the 2006-2007 Property Tax Roll
RESOLUTION NO. ;L0
i
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) &BACKGROUND AND JUSTIFICATION
Recommendation:
Adopt the fiscal year 2006-2007 secured property taxi rates as shown on Exhibit A, attached.
Authorize the levy of these rates and those adopted Eby 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 2006-2007 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 bond rates are provided by the Auditor lat a level adequate to support the annual
debt service requirements and necessary bond rese Ives.
Government Code Section 29101 requires that thel 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 t ary
and Operating Non-Unitary property
CONTINUED ATTACHMENT: X YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATIO F ARD COMMITTEE
APPROVE OTHER
SIGNATURE( i i
ACTION OF BO DON APPROVED AS(RECOMMENDED OTHER
VOTE OF SUPERVISORS
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 d �/'z-�O C.i
Contact: Robert Campbell (646-1403) JOHN CULLEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
cc: CAO
AUDITOR A
BY Deputy
RESOLUTION NO. �CCCe
TaxRateResolution.doc
i
Exhibit A
COUNTYWIDE TAX AND TAX RATES CALCULATED BY THE AUDITOR
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 an additional one-fourth of one percent as the
County's collection fee.
Amount to be raised Rate as Percentage
on Secured Roll of Full Value
I
Countywide tax $1,399,422,000 1.0000
LOCAL SPECIAL DISTRICTS
WATER DISTRICTS:
Contra Costa Water Land Levy I 729,200 .0043
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 670,900 .0090
Brentwood Elementary 1997 1,254,900 .0168
Brentwood Elementary 2003 11,382,400 .0186
Byron Elementary 2006 400,800 .0150
Lafayette Elementary 1,968,800 .0377
Moraga Elementary 882,100 .0328
Oakley Elementary 1998 620,500 .0226
Oakley Elementary 2004 677,600 .0246
Orinda Elementary 11,044,500 .0259
Walnut Creek Elementary 1995 1,124,800 .0133
Walnut Creek Elementary 2002 719,600 .0085
HIGH SCHOOL:
Acalanes Union 1988 2,496,200 .0127
Acalanes Union 1997 3,067,400 .0150
Acalanes Union 2002 296,800 .0015
Liberty Union 1988 660,200 .0054
Liberty Union 1994 1,597,600 .0121
Liberty Union 2001 12,058,900 .0156
UNIFIED SCHOOL DISTRICTS:
John Swett 2002 504,600 .0244
Martinez Unified 1988 13,024,700 .0598
Martinez Unified 1995 990,500 .0196
Mt Diablo 2002 112,873,500 .0446
Pittsburg Unified 1995 I 881,700 .0187
Pittsburg Unified 2004 1,515,800 .0321
San Ramon Unified 1998 5,512,200 .0180
San Ramon Unified 2002 110,814,600 .0353
West Contra Costa Unified 1998 2,420,000 .0105
West Contra Costa Unified 2000 8,931,500 .0386
West Contra Costa Unified 2002 11,273,600 .0487
West Contra Costa Unified 2005 13,824,400 .0165
COMMUNITY COLLEGE:
Contra Costa Community College 5,845,900 .0043
RESOLUTION NO. r�QCO�sTb
BON00801.1f!I.E.-II A
Exhibit B
TAX RATES ADOPTED BY OTHER DISTRICTS
Per certifications received from the governing body of each district.
Rate as Percentage
of Full Value
MULTI-COUNTY DISTRICTS:
Bay Area Rapid Transit .0050
East Bay Regional Park .0085
East Bay MUD Dist 1 .0068
Livermore Joint Unified 1999 .0692
Chabot- Las Positas Comm College .0159
CITIES:
Brentwood .0038
Lafayette .0200
Richmond Retirement .1400
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2006-2007
Rate as Percentage
of Full Value
Countywide Tax 1.2639 %
(UNITARY)
RESOLUTION NO.
I: BONDM7 A,A,Etl bt B