HomeMy WebLinkAboutMINUTES - 09142010 - C.148RECOMMENDATION(S):
Adopt the fiscal year 2010-11 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 (anticipated revenues specified in Exhibit A are subject to changes in the secured
roll); and Adopt and levy the 2010-11 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, as recommended by the Auditor-Controller.
FISCAL IMPACT:
Adoption of the attached property tax rates will generate over $1.4 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.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 09/14/2010 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I
Supervisor
Mary N. Piepho, District III
Supervisor
Susan A. Bonilla, District IV
Supervisor
Federal D. Glover, District V
Supervisor
ABSENT:Gayle B. Uilkema, District II
Supervisor
Contact: Robert Campbell (925)
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 14, 2010
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
C.148
To:Board of Supervisors
From:Stephen Ybarra, Auditor-Controller
Date:September 14, 2010
Contra
Costa
County
Subject:Adoption of 2010-11 Secured Property Tax Rates and Authorization to Levy the 2010-11 Property Tax Roll
BACKGROUND: (CONT'D)
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
Exhibit A
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 $1,362,294,000 1.0000 %
LOCAL SPECIAL DISTRICTS
Contra Costa Water Land Levy 727,700 .0049
Pleasant Hill Rec. & Park 2009 1,192,100 .0212
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 625,500 .0103
Brentwood Elementary 1997 1,531,800 .0252
Brentwood Elementary 2003 2,186,000 .0360
Byron Elementary 2006 733,800 .0342
Lafayette Elementary 2,010,200 .0326
Moraga Elementary 918,200 .0311
Oakley Elementary 1998 684,600 .0283
Oakley Elementary 2004 1,070,800 .0442
Orinda Elementary 1,153,700 .0244
Walnut Creek Elementary 1995 1,210,200 .0128
Walnut Creek Elementary 2002 975,100 .0103
HIGH SCHOOL:
Acalanes Union 1988 2,459,500 .0111
Acalanes Union 1997 2,752,900 .0118
Acalanes Union 2002 1,903,500 .0082
Liberty Union 1988 747,000 .0073
Liberty Union 1994 1,679,700 .0153
Liberty Union 2001 1,801,500 .0164
UNIFIED SCHOOL DISTRICTS:
Antioch USD SFID 1 2,427,700 .0578
John Swett 2002 564,000 .0266
John Swett 2008 131,600 .0062
Martinez Unified 1988 2,304,300 .0476
Martinez Unified 1995 738,600 .0153
Mt Diablo 2002 14,738,700 .0515
Mt Diablo 2010 2,402,800 .0085
Pittsburg Unified 1995 0 .0000
Pittsburg Unified 2004 1,223,100 .0331
Pittsburg Unified 2006 1,912,600 .0517
San Ramon Unified 1998 6,887,400 .0209
San Ramon Unified 2002 14,268,400 .0432
West Contra Costa Unified 1998 2,316,800 .0113
West Contra Costa Unified 2000 11,252,400 .0556
West Contra Costa Unified 2002 12,033,500 .0600
West Contra Costa Unified 2005 11,945,500 .0600
COMMUNITY COLLEGE:
CC Community College 2002 6,476,800 .0049
CC Community College 2006 11,285,300 .0084
RESOLUTION NO.
Book1.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 .0031 %
East Bay Regional Park .0084
East Bay MUD Dist 1 .0067
Livermore Joint Unified 1999 .0635
Chabot - Las Positas Comm College .0211
CITIES:
Brentwood, City of .0060
Lafayette, City of .0130
Richmond Retirement .1400
Martinez, City of .0347
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2010-2011
Rate as Percentage
of Full Value
Countywide Tax 1.4169 %
(UNITARY)
RESOLUTION NO.
BOND1011.xls.xls Exhibit B