HomeMy WebLinkAboutMINUTES - 09092014 - C.160RECOMMENDATION(S):
ADOPT the fiscal year 2014-15 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 2014-15 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 tax agencies.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 09/09/2014 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
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 9, 2014
David Twa, County Administrator and Clerk of the Board of Supervisors
By: , Deputy
cc: Bob Campbell, Elizabeth Verigin, Haj Nahal, Marie Rulloda
C.160
To:Board of Supervisors
From:Robert Campbell, Auditor-Controller
Date:September 9, 2014
Contra
Costa
County
Subject:Adoption of 2014-15 Secured Property Tax Rates and Authorization to Levy the 2014-15 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.
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 $1,549,845,000 1.0000 %
LOCAL SPECIAL DISTRICTS
Contra Costa Water Land Levy 720,500 .0037
Pleasant Hill Rec. & Park 2009 1,613,400 .0258
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 516,900 .0071
Brentwood Elementary 1997 1,281,500 .0176
Brentwood Elementary 2003 2,007,100 .0275
Byron Elementary 2006 597,000 .0236
Lafayette Elementary 1,703,200 .0241
Moraga Elementary 831,400 .0243
Oakley Elementary 1998 714,500 .0246
Oakley Elementary 2004 1,071,500 .0368
Orinda Elementary 1,235,900 .0232
Walnut Creek Elementary 1995 1,163,900 .0108
Walnut Creek Elementary 2002 1,125,200 .0104
HIGH SCHOOL:
Acalanes Union 1988 533,000 .0020
Acalanes Union 1997 4,545,800 .0171
Acalanes Union 2002 4,225,700 .0159
Liberty Union 1994 1,409,800 .0108
Liberty Union 2001 2,160,600 .0165
UNIFIED SCHOOL DISTRICTS:
Antioch USD SFID 2008 2,306,200 .0433
Antioch USD SFID 2012 1,761,400 .0331
John Swett 2002 608,600 .0288
John Swett 2008 1,268,900 .0600
Martinez Unified 2010 2,961,100 .0568
Mt Diablo 2002 13,153,900 .0414
Mt Diablo 2010 13,927,500 .0439
Pittsburg Unified 1995 0 .0000
Pittsburg Unified 2004 1,033,200 .0268
Pittsburg Unified 2006 2,226,100 .0577
Pittsburg Unified 2010 2,291,700 .0594
San Ramon Unified 1998 7,933,400 .0209
San Ramon Unified 2002 12,599,600 .0331
San Ramon Unified 2012 4,192,500 .0111
West Contra Costa Unified 1998 1,993,500 .0087
West Contra Costa Unified 2000 9,805,100 .0556
West Contra Costa Unified 2002 11,236,600 .0600
West Contra Costa Unified 2005 12,402,300 .0600
West Contra Costa Unified 2010 8,637,300 .0480
West Contra Costa Unified 2012 9,183,900 .0480
COMMUNITY COLLEGE:
CC Community College 2002 5,978,400 .0040
CC Community College 2006 12,452,800 .0082
CC Community College 2014 20,779,700 .0130
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 .0045 %
East Bay Regional Park .0085
East Bay MUD Dist 1 .0047
Livermore Joint Unified 1999 .0497
Chabot - Las Positas Comm College .0217
CITIES:
Orinda Roads Bond 2014 .0130
Brentwood, City of .0059
Lafayette, City of .0120
Richmond Pension Tax .1400
Martinez Park Bond 2008 .0347
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2014-2015
Rate as Percentage
of Full Value
Countywide Tax 1.5032 %
(UNITARY)