HomeMy WebLinkAboutMINUTES - 09162008 - C.102 i
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TO: BOARD OF SUPERVISORS �� �'��' Contra
FROM: STEPHEN J. YBARRA, Auditor-Controller o - ;� Costa
By: Robert Campbell, Chief Accountant. - z
DATE: September 16, 2008
UN� CO u my
SUBJECT: Adoption of 2008-09 Secured Property Tax Rates and 07
Authorization to Levy the 2008-09 Property Tax Roll 1-7 1A*
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS)
Adopt the fiscal year 2008-09 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 2008-09 tax rate as shown on Exhibit B for the Unitary and Operating Non-Unitary
property assessed by the State Board of Equalization with a single countywide value.
FISCAL IMPACT
Adoption of the attached property tax rates will generate over $1.6 billion in property tax revenues
to be apportioned to the County, Cities, Schools and other eligible taxing agencies.
BACKGROUND
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 Unitary property.
CONTINUED ON ATTACHMENT: 0 YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR ❑ RECOMMENDATION OF BOARD COMMITTEE ❑
❑ APPROVE ❑ OTHER
SIGNATURE(S):
ACTION OF BOARD ON
❑APPROVED AS RECOM NDED ❑ OTHER
VOTE OF SUPERVISORS: I HEREBY CERTIFY THAT THIS IS A TRUE AND
CORRECT COPY OF AN ACTION TAKEN AND
UNANIMOUS (ABSENT, ) ENTERED ON THE MINUTES OF THE BOARD OF
SUPERVISORS O THE DATE SHOWN.
AYES: NOES: ' O
ABSENT: ABSTAIN: ATTESTED: /✓''�""G--��ls �40�
Contact: Robert Campbell (646-1403) DAVID TWA, CL RK OF THE BOARD OF
cc: CAO SUPERVISO AND COUNTY ADMINISTRATOR
AUDITOR
B : uty
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
Countywide fax $1,525,317,000 1.0000
LOCAL SPECIAL DISTRICTS
WATER DISTRICTS:
Contra Costa Water Land Levy 729,400 .0041
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 696,500 .0091
Brentwood Elementary 1997 1,400,500 .0182
Brentwood Elementary 2003 2,412,200 .0314
Byron Elementary 2006 667,600 .0248
Lafayette Elementary 1,959,000 .0330
Moraga Elementary 913,400 .0309
Oakley Elementary 1998 610,000 .0189
Oakley Elementary 2004 873,800 .0271
Orinda Elementary 1,108,300 .0247
Walnut Creek Elementary 1995 1,605,600 .0170
Walnut Creek Elementary 2002 895,900 .0095
HIGH SCHOOL:
Acalanes Union 1988 2,482,700 .0114
Acalanes Union 1997 2,810,200 .0123
Acalanes Union 2002 1,184,500 .0052
Liberty Union 1988 695,800 .0054
Liberty Union 1994 1,646,200 .0118
Liberty Union 2001 1,636,100 .0117
UNIFIED SCHOOL DISTRICTS:
John Swett 2002 557,300 .0247
Martinez Unified 1988 2,540,900 .0457
Martinez Unified 1995 778,500 .0140
Mt Diablo 2002 14,284,900 .0455
Pittsburg Unified 1995 302,300 .0065
Pittsburg Unified 2004 1,436,100 .0307
Pittsburg Unified 2006 929,500 .0199
San Ramon Unified 1998 5,937,300 .0173
San Ramon Unified 2002 11,889,000 .0346
West Contra Costa Unified 1998 2,385,700 .0093
West Contra Costa Unified 2000 9,364,300 .0365
West Contra Costa Unified 2002 12,429,600 .0484
West Contra Costa Unified 2005 7,387,400 .0288
COMMUNITY COLLEGE:
CC Community College 2002 5,991,600 .0040
CC Community College 2006 3,813,200 .0026
RESOLUTION NO. 200/L Zd
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Exhibit B
TAX RATES ADOPTED BY OTHER DISTRICTS
Per certifications received frorn the governing body of each district.
Rate as Percentage
of Full Value
MULTI-COUNTY DISTRICTS:
Bay Area Rapid Transit .0090 %
East Bay Regional Park .0100
East Bay MUD Dist 1 .0064
Livermore Joint Unified 1999 .0616
Chabot- Las Positas Comm College .0183
CITIES:
Brentwood, City of .0039
Lafayette, City of .0193
Richmond Retirement .1400
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2008-2009
Rate as Percentage
of Full Value
Countywide Tax 1.3660
(UNITARY)
RESOLUTION NO.