HomeMy WebLinkAboutMINUTES - 05242011 - SD.3RECOMMENDATION(S):
A. OPEN the public hearing, RECEIVE testimony, and CLOSE the hearing.
B. ADOPT Ordinance No. 2011-12, which would establish a $40 fee for filing and
processing an application for changed assessment.
FISCAL IMPACT:
A fee of $40 per application will allow the recovery of reasonable costs incurred by the
Assessment Appeals Clerk in providing services associated with the filing and processing of
an application for changed assessment. The fee will result in an estimated $120,000 in
revenue for fiscal year 2011/2012.
BACKGROUND:
The Assessment Appeals Board in Contra Costa County was created in 1973. The
Assessment Appeals Board Clerk performs administrative duties and staffing for the
Assessment Appeals Board. Currently, there is no charge for the Clerk’s services associated
with the filing and processing of assessment appeal applications.
APPROVE OTHER
RECOMMENDATION OF CNTY
ADMINISTRATOR
RECOMMENDATION OF BOARD
COMMITTEE
Action of Board On: 05/24/2011 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
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V
Supervisor
Contact: Jeannie Rounsaville,
(925) 335-1900
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: May 24, 2011
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
SD.3
To:Board of Supervisors
From:David Twa, County Administrator
Date:May 24, 2011
Contra
Costa
County
Subject:Assessment Appeal Application Fee
BACKGROUND: (CONT'D)
A report recommending establishment of an Assessment Appeals Application fee was
heard before the Finance Committee on March 7, 2011. The Finance Committee directed
staff to begin the approval process through the Board of Supervisors and the State
Department of Equalization.
Several counties have adopted filing/processing fees for applications for changed
assessments to recover the administrative costs associated with filing and processing
applications for changed assessments. The Clerk’s Office has reviewed other counties’
practices in this area and found that 22 of 58 counties currently charge application fees.
The fees range from $26.75 to $60.00 with the average being $36.00 (see attached chart).
The Clerk’s Office has determined that a fee of $40 for filing and processing an
application for changed assessment will allow the office to recover the reasonable costs
of the Clerk’s services associated with the filing and processing of assessment appeal
applications. A table showing the fee calculations is attached.
The Clerk’s Office anticipates that approximately 3,000 applications will be filed in the
2011 filing year (July 2nd through November 30th). The approval of a $40 per
application filing and processing fee will result in an estimated $120,000 in revenue for
fiscal year 2011/2012. A separate application must be filed for each parcel.
If the $40 fee is approved, the application for changed assessment form will be modified
to reflect the fee and will be sent to the State Board of Equalization for approval of the
form.
A fee for filing and processing an application for changed assessment is authorized by
Section 16 of Article XIII of the California Constitution, which requires county board of
supervisors to furnish clerical and other assistance for assessment appeals boards and
confers authority on county boards of supervisors to adopt rules of notice and procedures
to facilitate the work of assessment appeals boards.
CONSEQUENCE OF NEGATIVE ACTION:
The County will not be able to afford a dedicated assessment appeals clerk making it
difficult to process assessment appeals in a timely manner.
CHILDREN'S IMPACT STATEMENT:
None.
CLERK'S ADDENDUM
Speaker: Kris Hunt, Contra Costa Taxpayers Association, expressed concern that the
proposed fee is non-refundable.
CLOSED the public hearing; and ADOPTED Ordinance No. 2011-12, which
establishes a $40 application filing for to process an application for changed
assessment: and DIRECTED staff to include this fee in the list of fees which are
regularly reviewed by the Finance Committee.
ATTACHMENTS
Ordinance No. 2011-12
Application Fee Justification
County Assessment Appeals Fee Comparison