HomeMy WebLinkAboutMINUTES - 09152015 - C.84RECOMMENDATION(S):
ADOPT the fiscal year 2015-16 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 2015-16 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 $1.9 billion in property tax revenues to be apportioned
to the County, Cities, Schools and other eligible agencies.
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
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 09/15/2015 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II
Supervisor
Karen Mitchoff, District IV
Supervisor
ABSENT:Mary N. Piepho, District III
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 15, 2015
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc: Bob Campbell, Elizabeth Verigin, Haj Nahal, Marie Rulloda, Bobby Romero
C. 84
To:Board of Supervisors
From:Robert Campbell, Auditor-Controller
Date:September 15, 2015
Contra
Costa
County
Subject:Adoption of 2015-16 Secured Property Tax Rates and Authorization to Levy the 2015-16 Property Tax Roll
BACKGROUND: (CONT'D)
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 $1.9 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 $1,671,331,000 1.0000 %
LOCAL SPECIAL DISTRICTS
Contra Costa Water Land Levy 728,500 .0035
Pleasant Hill Rec. & Park 2009 1,588,600 .0238
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 430,000 .0053
Brentwood Elementary 1997 1,236,000 .0151
Brentwood Elementary 2003 1,991,200 .0243
Byron Elementary 2006 789,300 .0294
Lafayette Elementary 1,586,500 .0209
Moraga Elementary 829,100 .0229
Oakley Elementary 1998 730,000 .0231
Oakley Elementary 2004 1,113,000 .0352
Orinda Elementary 1,094,000 .0190
Walnut Creek Elementary 1995 1,063,800 .0091
Walnut Creek Elementary 2002 1,070,600 .0091
HIGH SCHOOL:
Acalanes Union 1997 4,846,200 .0169
Acalanes Union 2002 4,692,100 .0163
Liberty Union 1994 1,331,800 .0092
Liberty Union 2001 2,096,000 .0145
UNIFIED SCHOOL DISTRICTS:
Antioch USD SFID 2008 2,781,200 .0506
Antioch USD SFID 2012 2,227,200 .0406
John Swett 2002 527,100 .0234
John Swett 2008 1,311,600 .0582
Martinez Unified 2010 3,033,300 .0550
Mt Diablo 2002 12,541,500 .0369
Mt Diablo 2010 15,069,200 .0443
Pittsburg Unified 1995 0 .0000
Pittsburg Unified 2004 587,900 .0141
Pittsburg Unified 2006 1,980,100 .0473
Pittsburg Unified 2010 2,267,600 .0542
Pittsburg Unified 2014 1,946,700 .0465
San Ramon Unified 1998 8,035,600 .0196
San Ramon Unified 2002 12,638,700 .0308
San Ramon Unified 2012 4,922,600 .0120
West Contra Costa Unified 1998 1,613,800 .0065
West Contra Costa Unified 2000 14,011,000 .0556
West Contra Costa Unified 2002 15,119,800 .0600
West Contra Costa Unified 2005 15,119,800 .0600
West Contra Costa Unified 2010 12,095,800 .0480
West Contra Costa Unified 2012 12,095,800 .0480
COMMUNITY COLLEGE:
CC Community College 2002 5,547,900 .0034
CC Community College 2006 12,491,800 .0076
CC Community College 2014 17,983,200 .0110
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 .0026 %
East Bay Regional Park .0067
East Bay MUD Dist 1 .0034
Livermore Joint Unified 1999 .0404
Chabot - Las Positas Comm College .0198
CITIES:
Orinda Roads Bond 2014 .0185
Brentwood, City of .0055
Lafayette, City of .0090
Richmond Pension Tax .1400
Martinez Park Bond 2008 .0347
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2015-2016
Rate as Percentage
of Full Value
Countywide Tax 1.5859 %
(UNITARY)