HomeMy WebLinkAboutMINUTES - 02262013 - D.1RECOMMENDATION(S):
OPEN a public hearing, previously fixed for February 26, 2013 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: 02/26/2013 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Mary N. Piepho, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V 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 26, 2013
David Twa, County Administrator and Clerk of the Board of Supervisors
By: Stacey M. Boyd, Deputy
cc: Robert Campbell, Auditor-Controller
D. 1
To:Board of Supervisors
From:David Twa, County Administrator
Date:February 26, 2013
Contra
Costa
County
Subject:Property Tax Administrative Cost Recovery
RECOMMENDATION(S): (CONT'D)
ADOPT the report of the Auditor-Controller filed on January 22, 2013 of the 2011-2012 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. 2013/96 regarding the implementation of the property tax administrative cost recovery
provisions of Revenue and Taxation Code section 95.3 for fiscal year 2012-2013.
FISCAL IMPACT:
The fiscal year 2011-2012 net cost of property tax administration was $14,460,531. This amounts to
approximately .71% of all 2011-2012 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 $7,081,782. The net recovery to the County is $5,652,644.
$14,460,531 = Total cost of property tax administration
-$7,081,782 = Exempt School share
-$1,726,105 = County share
$5,652,644 = Net recovery to the County
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 $5,652,644 in property tax administrative costs.
CHILDREN'S IMPACT STATEMENT:
None.
CLERK'S ADDENDUM
CLOSED the hearing; ADOPTED report from the Auditor-Controller; and ADOPTED Resolution No.
2013/96 regarding implementation of Revenue and Taxation Code §95.3 for fiscal year 2012/13.
ATTACHMENTS
Resolution No. 2013/96
PTAF Report 2012-13