HomeMy WebLinkAboutMINUTES - 09102013 - C.136RECOMMENDATION(S):
ADOPT the fiscal year 2013-14 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 2013-14 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: 09/10/2013 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: Marie Rulloda,
925-646-2186
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 10, 2013
David Twa, County Administrator and Clerk of the Board of Supervisors
By: Stephanie Mello, Deputy
cc: Bob Campbell, Elizabeth Verigin, Marie Rulloda, Bobby Romero
C.136
To:Board of Supervisors
From:Robert Campbell, Auditor-Controller
Date:September 10, 2013
Contra
Costa
County
Subject:Adoption of 2013-14 Secured Property Tax Rates and Authorization to Levy the 2013-14 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:
Not applicable.
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 $1,416,672,000 1.0000 %
LOCAL SPECIAL DISTRICTS
Contra Costa Water Land Levy 719,900 .0042
Pleasant Hill Rec. & Park 2009 1,618,800 .0281
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 543,400 .0089
Brentwood Elementary 1997 1,271,900 .0207
Brentwood Elementary 2003 2,110,200 .0343
Byron Elementary 2006 701,000 .0315
Lafayette Elementary 1,746,600 .0267
Moraga Elementary 835,800 .0264
Oakley Elementary 1998 729,500 .0299
Oakley Elementary 2004 1,118,200 .0458
Orinda Elementary 1,251,300 .0255
Walnut Creek Elementary 1995 1,131,900 .0113
Walnut Creek Elementary 2002 1,109,500 .0111
HIGH SCHOOL:
Acalanes Union 1988 1,662,000 .0068
Acalanes Union 1997 3,400,900 .0138
Acalanes Union 2002 3,822,100 .0155
Liberty Union 1988 275,200 .0025
Liberty Union 1994 1,460,400 .0131
Liberty Union 2001 1,912,000 .0172
UNIFIED SCHOOL DISTRICTS:
Antioch USD SFID 2008 2,230,400 .0478
Antioch USD SFID 2012 1,545,600 .0331
John Swett 2002 563,600 .0234
John Swett 2008 1,100,800 .0456
Martinez Unified 1988 3,476,600 .0658
Mt Diablo 2002 14,372,800 .0493
Mt Diablo 2010 7,191,000 .0247
Pittsburg Unified 1995 0 .0000
Pittsburg Unified 2004 1,011,400 .0284
Pittsburg Unified 2006 2,056,200 .0576
Pittsburg Unified 2010 1,895,800 .0531
San Ramon Unified 1998 7,835,700 .0223
San Ramon Unified 2002 11,970,000 .0340
San Ramon Unified 2012 4,657,100 .0133
West Contra Costa Unified 1998 2,116,000 .0102
West Contra Costa Unified 2000 8,516,800 .0556
West Contra Costa Unified 2002 10,776,000 .0600
West Contra Costa Unified 2005 13,015,700 .0600
West Contra Costa Unified 2010 4,012,400 .0480
West Contra Costa Unified 2012 10,098,100 .0480
COMMUNITY COLLEGE:
CC Community College 2002 5,966,200 .0043
CC Community College 2006 6,320,700 .0090
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 .0075 %
East Bay Regional Park .0078
East Bay MUD Dist 1 .0066
Livermore Joint Unified 1999 .0596
Chabot - Las Positas Comm College .0214
CITIES:
Brentwood, City of .0068
Lafayette, City of .0125
Richmond Retirement .1400
Martinez, City of .0347
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2013-2014
Rate as Percentage
of Full Value
Countywide Tax 1.4394 %
(UNITARY)