HomeMy WebLinkAboutMINUTES - 09132011 - C.155RECOMMENDATION(S):
ADOPT the fiscal year 2011-12 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 2011-12 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 $1.5 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: 09/13/2011 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: Jay Wilverding,
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 13, 2011
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
C.155
To:Board of Supervisors
From:Robert Campbell, Auditor-Controller
Date:September 13, 2011
Contra
Costa
County
Subject:Adoption of 2011-12 Secured Property Tax Rates and Authorization to Levy the 2011-12 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.
CONSEQUENCE OF NEGATIVE ACTION:
Failure to approve this action will mean that the County will not be in compliance with
Government Code Section 29101 and this will result in the loss of over $1.5 billion in
property tax revenues.
CHILDREN'S IMPACT STATEMENT:
None.
ATTACHMENTS
Exhibit A
Exhibit B
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 $1,353,052,000 1.0000 %
LOCAL SPECIAL DISTRICTS
Contra Costa Water Land Levy 728,700 .0051
Pleasant Hill Rec. & Park 2009 1,409,100 .0255
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 602,300 .0104
Brentwood Elementary 1997 1,250,000 .0215
Brentwood Elementary 2003 2,143,700 .0369
Byron Elementary 2006 708,100 .0345
Lafayette Elementary 1,706,700 .0279
Moraga Elementary 923,200 .0312
Oakley Elementary 1998 670,300 .0293
Oakley Elementary 2004 1,084,600 .0474
Orinda Elementary 1,256,000 .0274
Walnut Creek Elementary 1995 1,220,700 .0132
Walnut Creek Elementary 2002 1,001,000 .0108
HIGH SCHOOL:
Acalanes Union 1988 2,465,300 .0113
Acalanes Union 1997 2,737,600 .0120
Acalanes Union 2002 2,275,100 .0100
Liberty Union 1988 770,800 .0079
Liberty Union 1994 1,674,800 .0160
Liberty Union 2001 1,536,800 .0147
UNIFIED SCHOOL DISTRICTS:
Antioch USD SFID 1 1,659,800 .0417
John Swett 2002 37,200 .0016
John Swett 2008 985,800 .0402
Martinez Unified 1988 3,204,900 .0608
Mt Diablo 2002 15,359,800 .0543
Mt Diablo 2010 1,949,200 .0069
Pittsburg Unified 1995 0 .0000
Pittsburg Unified 2004 1,152,500 .0323
Pittsburg Unified 2006 2,036,200 .0570
Pittsburg Unified 2010 1,703,100 .0550
San Ramon Unified 1998 7,151,000 .0216
San Ramon Unified 2002 14,849,200 .0448
West Contra Costa Unified 1998 1,779,900 .0086
West Contra Costa Unified 2000 10,748,200 .0556
West Contra Costa Unified 2002 12,118,400 .0600
West Contra Costa Unified 2005 12,324,100 .0600
West Contra Costa Unified 2010 9,947,500 .0480
COMMUNITY COLLEGE:
CC Community College 2002 6,420,300 .0049
CC Community College 2006 12,543,800 .0095
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 .0041 %
East Bay Regional Park .0071
East Bay MUD Dist 1 .0067
Livermore Joint Unified 1999 .0627
Chabot - Las Positas Comm College .0214
CITIES:
Brentwood, City of .0068
Lafayette, City of .0130
Richmond Retirement .1400
Martinez, City of .0347
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2011-2012
Rate as Percentage
of Full Value
Countywide Tax 1.4039 %
(UNITARY)