HomeMy WebLinkAboutMINUTES - 09152009 - C.89RECOMMENDATION(S):
Adopt the fiscal year 2009-10 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 2009-10 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 $1.5 billion in property tax
revenues to be apportioned to the County, Cities, Schools and other eligible taxing agencies.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 09/15/2009 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I
Supervisor
Gayle B. Uilkema, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Susan A. Bonilla, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: Robert Campbell
(646-1403)
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board
of Supervisors on the date shown.
ATTESTED: September 15, 2009
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
C.89
To:Board of Supervisors
From:Stephen Ybarra, Auditor-Controller
Date:September 15, 2009
Contra
Costa
County
Subject:Adoption of 2009-10 Secured Property Tax Rates and Authorization to Levy the 2009-10 Property Tax Roll
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 and Taxation Code Section 100(b) provides for the tax rate to be applied to the
Unitary and Operating Non-Unitary property.
ATTACHMENTS
ExhibitA
ExhibitB
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 tax $1,409,115,000 1.0000 %
LOCAL SPECIAL DISTRICTS
WATER DISTRICTS:
Contra Costa Water Land Levy 729,500 .0048
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 708,300 .0112
Brentwood Elementary 1997 1,487,800 .0235
Brentwood Elementary 2003 2,123,200 .0335
Byron Elementary 2006 712,400 .0332
Lafayette Elementary 1,991,400 .0326
Moraga Elementary 907,300 .0302
Oakley Elementary 1998 665,200 .0263
Oakley Elementary 2004 1,003,200 .0396
Orinda Elementary 1,117,700 .0236
Walnut Creek Elementary 1995 697,400 .0074
Walnut Creek Elementary 2002 872,000 .0092
HIGH SCHOOL:
Acalanes Union 1988 2,492,100 .0112
Acalanes Union 1997 2,804,500 .0120
Acalanes Union 2002 1,532,200 .0066
Liberty Union 1988 729,700 .0069
Liberty Union 1994 1,711,300 .0151
Liberty Union 2001 1,768,200 .0156
UNIFIED SCHOOL DISTRICTS:
Antioch USD SFID 1 1,333,400 .0306
John Swett 2002 528,100 .0246
John Swett 2008 890,400 .0420
Martinez Unified 1988 2,550,700 .0471
Martinez Unified 1995 797,300 .0148
Mt Diablo 2002 14,464,000 .0493
Pittsburg Unified 1995 151,400 .0040
Pittsburg Unified 2004 1,459,500 .0383
Pittsburg Unified 2006 2,451,100 .0643
San Ramon Unified 1998 6,663,800 .0197
San Ramon Unified 2002 13,174,200 .0390
West Contra Costa Unified 1998 2,343,100 .0105
West Contra Costa Unified 2000 12,299,500 .0552
West Contra Costa Unified 2002 12,947,500 .0581
West Contra Costa Unified 2005 13,161,900 .0590
COMMUNITY COLLEGE:
CC Community College 2002 6,375,800 .0046
CC Community College 2006 11,061,100 .0080
RESOLUTION NO.
BOND0910revised2.xls.xls Exhibit 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 .0057 %
East Bay Regional Park .0108
East Bay MUD Dist 1 .0065
Livermore Joint Unified 1999 .0674
Chabot - Las Positas Comm College .0195
CITIES:
Brentwood, City of .0054
Lafayette, City of .0130
Richmond Retirement .1400
Martinez, City of .0181
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2009-2010
Rate as Percentage
of Full Value
Countywide Tax 1.3818 %
(UNITARY)
RESOLUTION NO.
BOND0910Working.xls.xls Exhibit B