HomeMy WebLinkAboutMINUTES - 11061990 - 1.61 IJ^
TO: BOARD OF SUPERVISORS Contra
FROM: Phil Batchelor, County Administrator Costa
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DATE: October 25, 1990 c4-' County
SUBJECT: POLICY ON APPROACHING PROPERTY TAX
NEGOTIATIONS UPON ANNEXATION
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION•
Review the proposed policy, provide any comments you feel are
appropriate and refer the policy to the City/County Relations
Committee.
FINANCIAL IMPLICATION:
If the proposed policy is adopted, the county will be able to
bring sales tax' and room tax issues into property tax
negotiations disculssions with city consent, for certain types of
annexations, but not others. The more favorable negotiating
climate may prove beneficial to the county.
BACKGROUND:
The attached proposed policy is the result of ten months of
meetings attended by Supervisors Schroder and Torlakson and
Council members Bennet and Parent. Committee member concerns
were very diverse at the onset of discussions, but over time it
was determined that the cities and county have many common
interests that could form the nucleus of an agreement. The
proposed policy does not represent a viewpoint that addresses
all of the county' s financial problems, but it does present a
structure for approaching property tax negotiations fairly and
amicably. This should help avoid prolonged, divisive
negotiations with individual cities.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
;l
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S): I
ACTION OF BOARD ON NOV 6 1990
1 APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: ATTESTED NOV 6 1990
County-,Ad;#n�:s-trAtor
PHIL BATCHELOR,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
BY DEPUTY
M382 (10/88)
OFFICE OF THE COUNTY ADMINISTRATOR
C 0 N t R A C 0 S T A C 0 U N T Y
Administration Building
651 Pine Street, 11th Floor
Martinez, California
DATE: October 11, 1990
TO: Board of Supervisors.. Mayors' Conference Members
FROM: City/County Revenue Committee
SUBJECT: PROPOSED POLICY ON APPROACH TO PROPERTY
TAX EXCHANGE NEGOTIATIONS UPON ANNEXATION
You will find attached a copy of a proposed policy on approaching
property ' tax exchange negotiations upon annexation. Our
Committee was charged by the Mayors' Conference and Board of
Supervisors with developing the proposed policy, among other
things. The proposed policy is the result of over one year' s of
meetings and represents a compromise between - city and county
interests. Under '' this proposal, the master agreement would
remain in effect.: The policy would supplement the master
agreement by establishing4i� guidelines for approaching the
negotiations process in a cooperative manner. A process is
. .
suggested on those1,1 situations when no agreement can be reached
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after six months are allowed for negotiations.
Our recommendation:' is that you consider the policy, develop any
questions or concerns you may have, and forward both to the newly
formed City/CountyRelations Committee for further review and
recommendation back to your bodies for your final consideration
in January of 1991:.
We also recommend that you ask the City/County Relations
Committee to develop specific criteria for when the city or
county should provide notification of applications for
development, as contained in the general policy statement.
I
Finally, we extend our offer to the City/County Relations
Committee to designate one of our representatives, or our entire
Committee, to attend the meeting of that Committee which first
considers our proposal, to explain in more detail the thought
process that went into the final product.
With completion of this work, we consider our mission to have
been accomplished; and have disbanded.
KHT:cd
Attachment
Policy Statement on
Property Tax Negotiations
General Policy Statement: The Cities and County believe that
annexations should be beneficial to all parties, and will
approach property tax negotiations with that goal in mind. The
Cities and County agree that they will notify each other of
applications for development in areas of mutual concern.
It is recognized by the Mayors Conference and Board of
Supervisors that past conflicts over the transfer of property
taxes upon annexation have been primarily due to the County' s
financial problems, brought about by the fact that the revenues
available to the County and many cities do not fully fund the
services required to be provided by the State or desired by the
citizens. The Mayors Conference and Board of Supervisors
determine to work together to address the revenue short-fall
problems until a resolution is achieved.
Until this occurs, however, it is recognized that the County is
not in a position to transfer additional property taxes above
those contemplated in existing property tax transfer agreements.
However, it is believed that the County and Cities can proceed to
reach agreements on transfers on a more amicable basis than in
the past. The following procedure will aid in this process.
Agreements on Basis of Property Tax Exchange Negotiations
1. The Cities and County agree to pursue a process of regional
planning to maximize the possibility of agreements related
to the development of County unincorporated areas not in
city. spheres, County unincorporated areas within city
spheres, and development within cities.
2. The Cities and County agree that appropriate redevelopment
is a tool that can have a number of positive public
benefits. Cities and the County pledge to deal fairly with
each other in redevelopment pass-through negotiations.
3. The Cities and , the County agree that already developed
residential annexations are generally "break even"
financially, at best, and that the most equitable way to
process these annexations is based on existing master
property tax exchange agreements, whereby existing City and
County ratios of property tax in the rest of the city are
maintained in the annexed area.
4. The Cities and County agree that non-residential annexations
often have revenues associated with them in addition tc
property taxes. These additional revenues can be considered
in determining an equitable proportion of property to}:
revenues to be retained by the Cit- and County, until suc:-
time as the County has a revenue source that back-fill-s
losses of existing or future revenues as a result o=
Policy Statement on -3-
Property Tax Negotiations
continued
9. In the event that agreement on property tax exchanges cannot
be reached in six months by the involved parties, a
Committee made up of two city representatives appointed by
the Mayors' Conference and two Board of Supervisor members
will meet to review each agency' s last proposal and make a
recommendation to both parties to resolve the differences.
A recommendation will be forwarded to the city and county
within 60 days after the appointments are made.
10. If the negotiations are not completed in six months due to
the City' s action, the six month deadline can be
re-initiated at the City' s request.
11. If negotiations are not completed due to the County' s lack
of availability for negotiations, the master property tax
exchange agreement shall become effective.
12. The six-month deadline can be extended for any length of
time, based on the mutual agreement of the parties.