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HomeMy WebLinkAboutMINUTES - 08062013 - D.3RECOMMENDATION(S): ADOPT Blackhawk GHAD Resolution No. 2013/04 to continue provision of GHAD services for Tax Rate Area (TRA) 66343, pursuant to County establishment of base revenue for TRA 66343; and permit access to GHAD reserve funds pursuant to payment into reserve on behalf of TRA 66343 based on analysis and recommendation in Engineer’s Report. FISCAL IMPACT: The Transfer and Reallocation of M-23 funds to TRA 66343 is to be revenue neutral to the GHAD. Separately, the GHAD is funded 100% through assessments levied on properties within the GHAD. Therefore, there is no impact on the County General Fund. BACKGROUND: County Service Area (CSA M-23) was initially formed in 1977 as a special district. On April 22, 1986, the Contra Costa County Board of Supervisors adopted Resolution No. 86/210 approving the formation of the Blackhawk GHAD and appointed itself to serve as the GHAD Board of Directors. The GHAD boundaries were intended to be coterminous with CSA M-23. Property owners pay a one percent ad valorem tax of which the revenues are shared by a number of public agencies. A percentage of the tax is allocated to CSA M-23. In late 1990, the County Board of Supervisors created TRA 66343 (encompassing the Canyons development consisting of 37 parcels) and annexed TRA 66343 into the CSA M-23 boundaries. The annexation was approved under the acknowledgment that there would be no transfer of property tax conferred to M-23 from TRA 66343. At that time three other TRAs (66050, 66162, 66166) were already within CSA APPROVE OTHER RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE Action of Board On: 08/06/2013 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: Patricia E. Curtin, (510) 622-7660 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: August 6, 2013 David Twa, County Administrator and Clerk of the Board of Supervisors By: June McHuen, Deputy cc: D.3 To:Blackhawk GHAD Board of Directors From:GHAD Attorney Patricia Curtin Date:August 6, 2013 Contra Costa County Subject:Blackhawk GHAD Resolution No. 2013/04 M-23 and GHAD boundaries. The existing TRAs were contributing a portion of their tax to M-23. On September 26, 2006 the GHAD Board of Directors accepted the Second Amended Blackhawk GHAD Plan of Control (POC) which was revised to reflect the annexation of TRA 66343 into the GHAD. The annexation was to have no fiscal impact as all costs for GHAD operation would be derived from M-23. It was assumed that TRA 66343 was contributing a portion of its BACKGROUND: (CONT'D) ad valorem tax to M-23 and therefore the GHAD. It was determined in December 2012 that TRA 66343 was not allocating any of its tax revenue to M-23. Therefore the GHAD had been providing services without contribution since 2006. The County wishes to adjust the allocation of property tax revenues in the TRAs by transferring base revenue between the County and M-23 in the TRAs 66343, 66050, 66162, and 66166 so that each TRA within CSA M-23 allocates a percentage of property taxes to support the operations of M-23 and the GHAD. However M-23 and the GHAD will not receive any additional funding through this transfer and reallocation of base revenue. The GHAD also commissioned an Engineer’s Report, dated June 24, 2013, which establishes the level of financial contribution of TRA 66343 to the GHAD. The Engineer’s Report, attached to the Resolution as Exhibit A, recommends that $22,753 be the inflation adjusted reserve contribution for the Canyons to receive continued services from the GHAD and access the GHAD reserve funds, assuming that the transfer and reallocation of tax revenue to TRA 66343 is approved for prospective contribution. CONSEQUENCE OF NEGATIVE ACTION: Without contribution from TRA 66343 through the recommended contribution amount stated in the Engineer’s Report and the transfer and reallocation of tax revenue by the County, the GHAD may not continue to provide GHAD services in the Canyons pursuant to the Second Amended Plan of Control which states that areas that do not contribute funding to CSA M-23 are not covered by GHAD services. CHILDREN'S IMPACT STATEMENT: Not applicable. CLERK'S ADDENDUM Speaker: Mark Goldberg, Blackhawk Homeowners Association. ATTACHMENTS Blackhawk GHAD Resolution No. 2013/04