HomeMy WebLinkAboutMINUTES - 02041992 - H.2 H. 2
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on February 4, 1992 by the following vote:
AYES: Supervisors Powers, Fanden, Schroder, Torlakson, McPeak
NOES: None
ABSENT: None
ABSTAIN: None
-------- ----------------
SUBJECT: Hearing on Property Tax Administration Fees
The Chair convened the hearing to determine Property Tax
Administrative cost charges for Fiscal Year 1991-1992 pursuant to
Revenue and Taxation Code Section 97. Board members received the
report and recommendation of the County Administrator on the
referenced charges. (A copy of that. report is attached and included
as a part of this document. )
The following persons spoke:
Kent Peterson, representing Crockett Valona Sanitary District,
615 First Avenue, Crockett; and
Bob Berggren, Contra Costa Chapter Special Districts
Association, (no address given) .
It was noted for the record that letters on this matter had been
received from:
Charles Beesley, Chairman, and Bob Berggren, Vice Chair, Contra
Costa Chapter Special Districts Association;
Jack K. Waller, Chief Executive Officer, Los Medanos Community
Hospital, 2311 Loveridge Road, Pittsburg 94565;
Jay M. Goldstone, Director of Finance, City of Richmond, P. O.
Box 4046 , Richmond 94804 ;
Richard G. Heggie, Mayor, City of Orinda, 26 Orinda Way, Orinda
94563 ; and
Ed Seegmiller, General Manager, Contra Costa Water District,
P. O. Box H2O, Concord 94524.
All persons desiring to speak having been heard, IT IS BY THE
BOARD ORDERED that the hearing is CLOSED, that the proposed
resolution determining property tax administrative cost charges is
INTRODUCED, and that February 11, 1992 is FIXED as the time for the
Board to approve the findings and adoption of the resolution.
IT IS FURTHER ORDERED that the. County° s representatives on the
City/County Relations Committee are REQUESTED. to propose the
expansion of the special membership category on the Committee to
include representation from the Contra Costa Chapter Special
Districts Association.
1 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: ��
cc: County Administrator PHIL BATCHELOR ei rk of the Board
Auditor-Controller of Supervisors and County Administrator
County Counsel t,�
By ...�� .Deputy
� 61
...,,, .�...............__....,._ . ..... rl'A
1#. Z
TO: BOARD OF SUPERVISORS
SE L
Contra
FROM: Costa
;f,.. CJ J
Phil Batchelor, County Administrator � :. Cos
Count
DATE:
February 4 , 1992
SUBJECT:
PROPERTY TAX ADMINISTRATION CHARGES
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION•
1. Introduce a resolution to determine property tax administrative
cost charges, pursuant to Revenue and Taxation Code Section 97 ,
and schedule for adoption on February 11 , 1992.
BACKGROUND:
The Final 1990-91 State Budget included $708 million in cuts for
counties and new revenue raising capabilities from SB 2557 . In
Contra Costa County, the state revenue reduction amounted to $13 . 8
million with a potential offset of $6. 8 million in estimated revenues.
Therefore, the county endured a $7 million budget reduction which
caused the elimination of 114 positions, service reductions at Health
Clinics, the closure of the Girls Center and a permanent hiring
freeze.
One of the revenue offsets to state budget cuts was the property tax
administrative charges. On January 15, 1991, the Board established the
charges for Schools , Cities and Special Districts totalling $5.7
million. The Board is required to adopt the attached resolution to
adjust the charges to be made this fiscal year.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
— e
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER
O
VOTE OF SUPERVISORS
I BY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CO CT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS O E DATE SHOWN.
>M3828)
Administrat ATTESTED
-Contro er PHIL BATCHELOR,CLERK HE BOARD OF
Coun SUPERVISORS AND COUNTY AD STRATOR
BY EPUTY
l
t
-2-
The attached Auditor' s report presents this year ' s charges and the
methodology utilized to develop the charges. Charges to cities and
special districts will total $3 , 271 ,986 . These charges represent a
$2,428, 014 decrease from last year because the State has exempted
School Districts effective in the 1991-1992 fiscal year.
The cost of property tax administration in fiscal year 1990-91 was
$8, 477,622 which represents a 2. 3% increase over the prior year.
Under SB 2557 , the County charges costs for fiscal 1990-91 in this
fiscal year. These costs were distributed among the types of agencies
receiving property taxes as follows:
County $2, 262 , 413 260
County Governed 824, 281 100
Special Districts
Autonomous Special 957 , 547 110
Districts
City and City Special 844 ,707 100
Districts
Redevelopment Agencies 645,451 80
School Districts $2 ,943 , 233 350
$8,477,632
As can be seen, the County is charging 390 of the costs for property
tax administration, when the schools, and County are excluded.
Staff has notified all agencies affected by the charge in writing on
January 16, 1992.
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
and
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on 1992, The Board of
Supervisors by the following vote:
AYES:
NOES: �-
ABSENT:
ABSTAIN:
and the Auditor-Controller by his following signature.
----------------------------------------------------------------------
----------------------------------------------------------------------
SUBJECT: Implementation of the )
Property Tax )
Administrative Cost ) Resolution No. 92/
Recovery Provisions of )
SB 2557 )
The Contra Costa County Board of Supervisors and the Contra Costa
County Auditor-Controller having jointly and severally held a public
hearing on February 4, 1992 on the Auditor-Controller ' s report of the
property tax-related costs of the Assessor, Tax Collector and Auditor
proportionately attributable to each incorporated city and to each
local jurisdiction in Contra Costa County;
And the Board of Supervisors and the Auditor-Controller having jointly
and severally made findings and determinations on the report and on
each written objection received;
The Contra Costa County Board of Supervisors and the Contra Costa
County Auditor-Controller hereby jointly and severally determine that
the property tax administrative costs proportionately attributable to
each incorporated city and to each local jurisdiction for the 1990-91
fiscal year are as set forth in Exhibit A attached hereto and that
such property tax administrative costs shall be collected as provided
in Board of Supervisors ' Resolution No. 90/822 .
So determined:
Ken Corcoran
Contra Costa County
Auditor-Controller
-1-
Resolution No. 92/ i
AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
January 17, 1992
TO: Contra Costa County Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: 1991-92 Property Tax Administration Charges
Commencing with the 1990-91 fiscal year, Revenue and Taxation Code Section 97
provides for the County Auditor-Controller to annually determine property tax
administration costs proportionately attributable to incorporated cities and
local jurisdictions for fiscal year 1989-90 and thereafter. For purposes of
this section, property tax administrative costs are the property tax related
costs of the Assessor, Tax Collector, and Auditor, including applicable
administrative overhead costs as permitted by federal Circular A-87 standards.
on December 18, 1990, the Contra Costa County Board of Supervisors adopted
Resolution No. 90/822 governing the procedure for implementing in Contra Costa
County the provisions of Revenue and Taxation Code Section 97 for the recovery
by the County of property tax administration costs. The following attachments
comprise the report of the Auditor-Controller pursuant to Resolution No.
90/822 for the 1991-92 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, and Auditor for the 1990-91 fiscal year. Also shown are the
offsetting revenues received by the County for providing various property tax
related services. As shown, the net cost in 1990-91 of property tax
administration was $8,477,632.
Attachment II allocates amounts from the $8,477,632 proportionally
attributable to each incorporated city and to each local jurisdiction which
received net property tax revenues during the 1990-91 fiscal year. Revenue &
Taxation Code Section 97(f) exempts school districts, community college
districts, and the County Office of Education from those provisions
authorizing County invoices for proportionate amounts of property tax
administrative costs. The cost allocation to each entity was based on the net
revenues of each entity as a percentage of total net revenues.
RECEIVED
JAN 1 61992
CLERK BOARD OF SUPERVISORS
CONTRA COSTA CO.
ATTACHMENT I
Property Tax Administration Charges for 1991-1992
CONTRA COSTA COUNTY
NOTE: Per Revenue and Taxation Code Section 97, the property tax administration
fee to be charged in the 1991-92 Fiscal Year shall be based on the 1990-91
property tax related costs of the Assessor, Tax Collector, and Auditor,
including applicable overhead costs as permitted by Federal Circular A-87
standards.
Property Tax Related Costs, 1990-91 Fiscal Year:
Assessor 7,727,370
Tax Collector 1,707,938
Auditor 921,322
Total 10,356,630
Overhead Costs per Circular A-87, 1990-91 Fiscal Year:
Assessor 617,167
Tax Collector 166,280
Auditor 75,246
Total 858,693
Less: Fees Received for Property Tax Related Services, 1990-91:
General County 1,446,020
Assessor 151,649
Tax Collector 736,111
Auditor 403,911
Total -2,737,691
Net Property Tax Administration Costs,
1990-91 Fiscal Year: 8,477,632
Source: Contra Costa County Auditor-Controller's Office 1/17/92
SH2557SE.XLS Page 3
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