HomeMy WebLinkAboutMINUTES - 03112014 - D.9RECOMMENDATION(S):
OPEN a public hearing, previously fixed for March 11, 2014 at 9:00 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.
ADOPT the report of the Auditor-Controller filed on February 11, 2014 of the 2012-2013 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
2.
ADOPT Resolution No. 2014/61 regarding the implementation of the property tax administrative cost recovery provisions of
Revenue and Taxation Code section 95.3 for fiscal year 2013-2014.
3.
FISCAL IMPACT:
The fiscal year 2012-2013 net cost of property tax administration was $14,601,860. This amounts to approximately .71% of all
2012-2013 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 $7,085,772. The
net recovery to the County is $5,728,236.
$14,601,860 = Total cost of property tax administration
-$7,085,772 = Exempt School share
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 03/11/2014 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: March 11, 2014
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc:
D.9
To:Board of Supervisors
From:David Twa, County Administrator
Date:March 11, 2014
Contra
Costa
County
Subject:Property Tax Administrative Cost Recovery
FISCAL IMPACT: (CONT'D)
-$1,787,852 = County share
$5,728,236 = 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 $5,728,236 in property tax administrative costs.
CHILDREN'S IMPACT STATEMENT:
None.
CLERK'S ADDENDUM
CLOSED the hearing; ADOPTED the report, including the proposed charges against each local jurisdiction
excepting school entities, for the local jurisdiction's proportionate share of such administrative costs; and
ADOPTED Resolution No. 2014/61 regarding the implementation of the property tax administrative cost
recovery provisions of Revenue and Taxation Code section 95.3 for fiscal year 2013-2014.
ATTACHMENTS
Resolution No. 2014/61
2013-14 Property Tax Administration Charges