HomeMy WebLinkAboutMINUTES - 03092010 - SD.3 (2)RECOMMENDATION(S):
CONDUCT a public hearing, previously fixed for March 9, 2010 at 9:30 a.m., on
implementation of the property tax cost recovery provisions of Revenue and Taxation
Code section 95.3;
1.
2.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 03/09/2010 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
ABSENT:Susan A. Bonilla, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: Lisa Driscoll, 335-1023
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: March 9, 2010
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc: Steve Ybarra, Auditor-Controller, Bob Campbell, Auditor's Office, Laura Strobel, County Administrator's Office, Rebecca Hooley, County Counsel's
Office
SD. 3
To:Board of Supervisors
From:Laura Strobel, County Administrator
Date:March 9, 2010
Contra
Costa
County
Subject:Property Tax Administrative Cost Recovery
RECOMMENDATION(S): (CONT'D)
ADOPT the report of the Auditor-Controller filed on February 2, 2010, of the 2008-2009
fiscal year property tax-related costs of the Assessor, Tax Collector, Auditor, and
Assessment Appeals Board, including the proposed charges against each local
jurisdiction excepting school entities, for the local jurisdiction's proportionate share of
such administrative costs; and
ADOPT Resolution No. 2010/121 regarding the implementation of the property tax
administrative cost recovery provisions of Revenue and Taxation Code section 95.3 for
fiscal year 2009-2010.
FISCAL IMPACT:
The fiscal year 2008-2009 net cost of property tax administration was $16,102,416. This
amounts to approximately .76% of all 2008-2009 property taxes levied countywide. This
cost is allocated to each taxing entity in the County based on net revenues of each entity
as a percentage of total revenues. School districts, community college districts, and the
County Office of Education are exempt from cost recovery. As a result, the County
absorbs the schools' share, which this year amounts to $5,802,357. The net recovery to
the County is $7,365,874.
BACKGROUND:
In 1997, the Board adopted Resolution 97/129 which provides procedures for property
tax administrative cost recovery. The recommended actions are necessary for
implementation of Resolution 97/129 for the current fiscal year.
CONSEQUENCE OF NEGATIVE ACTION:
The County would not recover $7,365,874 in property tax administrative costs.
CHILDREN'S IMPACT STATEMENT:
ATTACHMENTS
Resolution No. 2010/121
2009-10 Property Tax Administration Charges