HomeMy WebLinkAboutMINUTES - 02282012 - D.3RECOMMENDATION(S):
OPEN a public hearing, previously fixed for February 28, 2012 at 9:30 a.m., on
implementation of the property tax cost recovery provisions of Revenue and Taxation
Code section 95.3; RECEIVE testimony and CLOSE the public hearing; and
1.
2.
APPROVE OTHER
RECOMMENDATION OF CNTY
ADMINISTRATOR
RECOMMENDATION OF BOARD
COMMITTEE
Action of Board On: 02/28/2012 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Mary N. Piepho, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V
Supervisor
ABSENT:Gayle B. Uilkema, District II
Supervisor
Contact: Lisa Driscoll, County Finance
Director (925) 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: February 28, 2012
David Twa, County Administrator and Clerk of the Board of
Supervisors
By: June McHuen, Deputy
cc:
D. 3
To:Board of Supervisors
From:David Twa, County Administrator
Date:February 28, 2012
Contra
Costa
County
Subject:Property Tax Administrative Cost Recovery
RECOMMENDATION(S): (CONT'D)
ADOPT the report of the Auditor-Controller filed on January 24, 2012 of the 2010-2011
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. 2012/37 regarding the implementation of the property tax
administrative cost recovery provisions of Revenue and Taxation Code section 95.3 for
fiscal year 2011-2012.
FISCAL IMPACT:
The fiscal year 2010-2011 net cost of property tax administration was $14,393,707. This
amounts to approximately .72% of all 2010-2011 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 $5,247,226. The net recovery to
the County is $6,509,624.
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 $6,509,624 in property tax administrative costs.
CHILDREN'S IMPACT STATEMENT:
None.
CLERK'S ADDENDUM
CLOSED the public hearing; ADOPTED the report; and ADOPTED Resolution No.
2012/37 regarding the implementation of the property tax administrative cost recovery
provisions of Revenue and Taxation Code section 95.3 for fiscal year 2011-2012.
ATTACHMENTS
Resolution No. 2012/37
Exhibit A - 2011-12 Property Tax Admin Charges