HomeMy WebLinkAboutMINUTES - 11281989 - 2.4 TO: BOARD OF SUPERVISORS �` 5. `"" Contra
r"
FROM: Costa
RICHARD K. RAINEY, SHERIFF-CORONER .a
" County
DATE: November 17, 1989 OTT1 P iN '
SUBJECT: Increase in maximum tax rate for special tax areas in East County.
SPECIFIC REOUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION
The Board increase the current maximum tax rate applied to new special tax
areas formed in East County for the purpose of providing additional police
services, with new rates as outlined on the attached schedule. Furthermore, the
Board increase the maximum cost-of-living increase to 8% per year.
BACKGROUND
On June 2, 1987, the Board authorized the County Administrator to develop a
plan to fund additional police services in the unincorporated areas of Contra
Costa County. A model ordinance was developed and applied to new
Subdivisions in East County.
The initial ordinance provided for a maximum tax rate of $100 per improved
residential parcel, and an annual cost-of-living adjustment, based upon the
Consumer Price Index, of up to 5%. Other parcels were charged according to
their assigned use code, up to a maximum rate four times that applied to single
family residences.
The intent of the ordinance was to provide sufficient funds to maintain a per
capita ratio of .91 officers per thousand residents, and to help fund ancillary
services such as Investigations and Crime Lab. At the time of enactment,
however, the Sheriff's Department determined the rate was far below that
needed to maintain such service. Additionally, the 5% annual cost-of-living
adjustment cap was insufficient to maintain the target level.
Increasing the maximum tax rate to $200 per improved, single family re ' ial
parcel, adjusted for cost-of-living increases up to 8% per year, wou suppo
the target level, maintaining the integrity of urr t services and fu filling th
intent of the original ordinance.
CONTINUED ON ATTACHMENT: YES SIGNATURE: �•���
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOA O EE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON November 28 , 1 C)R Q APPROVED AS RECOMMENDED _X OTHER
Supervisors Fanden and Schroder voted NO, stating their opposition
to the concept of a special tax area because it places an additional
burden on the residents .
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMO S(ABSENT AND CORRECT COPY OF AN ACTION TAKEN
AYES: .1 I V,V NOES: I I , III AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: Sheriff ATTESTED �J �� AMM
Treasurer-Tax Collector PHIL BATCHELOR.CLERK OF THE BOARD OF
Auditor-Controller SUPERVISORS AND COUNTY ADMINISTRATOR
County Administrator
BY ,DEPUTY
M382 (10/88)
.J
EXHIBIT C
PROPERTY USE ANNUAL TAX
CODE CATEGORY EXPLANATION PER PARCEL
11 Single Family Residence - $ 200
1 res., 1 site
12 Single Family Residence - $ 200
1 res., 2 or more sites
13 Single Family Residence - $ 200
2 res. on 1 or more sites
14 Single Family Residence- $ 200
other than single fam. land
15 Misc. Improvements - 1 site $ 200
16 Misc. improvements - $ 200
2 or more sites
17 Vacant - 1 site $ 100
18 Vacant - 2 or more sites $ 100
19 Single Family Residence - - $ 200
Det. wlcommon.area
20 Vacant - Multiple $ 100
21 Duplex $ 200
22 Triplex $ 200
23 Fourplex $ 200
24 Combinations $ 200
25 Apartments (5 -12 units) $ 400
26 Apartments (13 - 24 units) $ 400
27 Apartments (25 - 59 units) $ 600
~ I
j
28 Apartments (60+ units) $ 800
29 Attached PUDs: $ 200
Cluster Homes, Condos, etc.
30 Vacant - Commercial $ 100
31 Commercial Stores - $ 600
Not Supermarkets
32 Small Grocery Stores $ 600
(7-11, etc.)
33 Office Buildings $ 400
34 Medical, Dental $ 400
35 Service Stations, Car Wash $ 400
36 Garages $ 400
37 Community Facilities $ 800
(recreational, etc.)
38 Golf Courses $ 400
39 Bowling Alleys $ 400
40 Boat Harbors $ 400 ,
41 Supermarkets $ 600
(not shopping centers)
42 Shopping Centers $ 800
43 Financial Buildings $ 400
(Ins., Title, Banks, S&L)
44 Motels, Hotels & Mobile $ 600
Home Parks
45 Theaters $ 600
46 Drive-In Restaurants $ 400
47 Restaurants (not drive-in) $ 400
48 Multiple & Commercial $ 400
49 New Car Agencies $ 400
50 Vacant Land ( not part of $ 100
ind. park or P. & D.)
51 Industrial Park $ 800
52 Research & Development $ 400
53 Light Industrial $ 400
54 Heavy Industrial $ 400
55 Mini Warehouses (public Storage) $ 600
56 Misc. Improvements $ 400
61 Rural, Res. Improvement 1A-10A $ 200
62 Rural, w/or w/o Structure 1 A-10A $ 200
70 Convalescent Hospitals/ $ 400
Rest Homes
73 Hospitals $ 400
74 Cemeteries/Mortuaries $ 400
75 Fraternal & Service Organizations $ 400
76 Retirement Housing Complex $ 600
78 Parks & Playgrounds $ 800
85 Public & Private Parking $ 400
87 Common Area $ 400
88 Mobile Homes $ 200
89 Other (split parcels in different $ 200
tax code areas)
99 Awaiting Assignment $ 200
r.
=moi;
t
a