HomeMy WebLinkAboutMINUTES - 02271996 - C.31-32 TO: BOARD OF SUPERVISORS
FROM: PHIL BATCHELOR
COUNTY ADMINISTRATOR
DATE: February 27 , 1996
SUBJECT: Property Tax Administrative Cost Recovery
SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS
1 . Receive the report of the Auditor-Controller of the property
tax related costs of the assessor, tax collector and auditor
for the 1994-95 fiscal year as required by Resolution 95/52
and the proposed charges for the 1995-96 fiscal year.
2 . Fix March 26 , 1996 at 9 :45 AM for a public hearing on th
determination of property tax administrative costs .
3 . Direct the Clerk of the Board to notify affected local
jurisdictions of the public hearing.
4 . Direct the Clerk of the Board to prepare and publish pursuant
to Government Code Section 6062a the required legal notice and
make supporting documentation available for public inspection.
BACKGROUND/REASONS FOR RECOMMENDATIONS
In 1995, the Board adopted Resolution 95/52 which provides
procedures for property tax administrative cost recovery. The
recommended actions are necessary for implementation of resolution
95/52 for the current fiscal year.
CONTINUED ON ATTACHMENT: YES SIGNATURE
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S) :
ACTION OF BOARD ON 2/27/96 APPROVED AS RECOMMENDED x OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
x UNANIMOUS (ABSENT TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED ON THE
ABSENT: ABSTAIN: MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Contact:
Orig: County Administrator ATTESTED February 27 , 1996
cc: County Counsel PHIL BATCHELOR, CLERK OF
Auditor-Controller
THE BOARD OF SUPERVISORS
ANDCC�OAU.NJADMIJ
TRATOR
gy o , DEPUTY
FJB: jw 44 444
a:\proptax.rec
a Office of ' ✓
i AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
February 15, 1996
TO: Contra Costa County Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller '
SUBJECT: 1995/96 Property Tax Administration Charges
Commencing with the 1990/91 fiscal year, Revenue and Taxation Code §95.3
(replacing R&T §97.5), 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 administration 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 February 9, 1993, the Contra Costa County Board of Supervisors adopted
Resolution No. 93/56 governing the procedure for implementing in Contra Costa
County the provisions of Revenue and Taxation Code Section 97.5 for the
recovery by the County of property tax administration costs. Due to the above
Revenue & Taxation Code changes, on February 7, 1995, Resolution No 93/56
was repealed and replaced by Resolution 95/52. The following attachments
comprise the report of the Auditor-Controller pursuant to Resolution No. 95/52 for
the 1995/96 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, and Auditor-Controller for the 1994/95 fiscal year. Also included are
all offsetting revenues received by the County for providing property tax related
services. The 1994/95 net cost of property tax administration was $8,300,538.
Attachment II allocates the $8,300,538 net cost to each incorporated city and to
each local jurisdiction receiving property tax revenues during the 1995/96 fiscal
year. This cost allocation to each entity is based on the net revenues of each
entity as a percentage of total revenues. School districts, community college
districts, and the County Office of Education are exempt from those provisions
authorizing County recovery of their proportionate share of property tax
administrative costs.
C. 31
ATTACHMENT I
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
Property Tax Administration Charges for 1995-1996
Table of Contents
3 Summary Calculations
4 Contra Costa County Assessor's Department
5 Contra Costa County Tax Collector's Department
6 Contra Costa County Auditor-Controller's Department
7 Federal A-87 Overhead Allocation
8 1994/95 Department Revenue Offsets
9 Allocation of Cost to Taxing Agencies
2M7SL95.XLS Page 2
C - 31
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1995-1996
NOTE: Per Revenue and Taxation Code Section 95.3, the property tax administration
fee to be charged in the 1995-96 Fiscal Year shall be based on the 1994-95
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 Cost, 1994-95 Fiscal Year:
Assessor 7,857,068
Tax Collector 1,648,173
Auditor-Controller 939.609
Total 10,444,850
Overhead Cost per Circular A-87, 1994-95 Fiscal Year:
Assessor 404,732
Tax Collector 230,482
Auditor-Controller 74.470
Total 709,684
Less: Fees Received for Property Tax Related Services, 1994-95:
County General 641,165
Assessor 227,575
Tax Collector 1,099,207
Auditor-Controller 886,049
Total -2.853.996
Net Property Tax Administration Cost,
1994-95 Fiscal Year: 8,300,538
2557SE95.XLS Page 3
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1995-1996
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1994-95
Salaries& Employee Benefits 6,904,781
Services& Supplies 973,909
Other Charges 791
Fixed Assets 40,274
Gross Cost 7,919,755
Less:
Intrafund Transfers -21,622
Lease Purchase -791
Fixed Assets -40,274
TOTAL ASSESSOR COST 7,857,068
TOTAL ASSESSOR REVENUES 227,575
NET ASSESSOR DEPARTMENT COST 7,629,493
2557SC95.XLS Page 4
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1995-1996
TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1994-95
Salaries & Employee Benefits 1,603,625
Services& Supplies 631,776
Other Charges 8,827
Fixed Assets 1,658
Gross Cost 2,245,886
Less:
Treasury -494,265
Business License Program -101,790
Fixed Assets -1,658
TOTAL TAX COLLECTOR COST 1,648,173
REVENUES
Gross Revenue 1,605,854
Less: 94-95 Contractual Collection Fee -21,567
Investment Services Fees -184,966
Costs for Delinquent Taxes -230,604
Redemption fees -69,510
TOTAL TAX COLLECTOR REVENUE 1,099,207
NET TAX COLLECTOR COST 548,966
2557SI95.xLS Page 5
. e • 3r
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1995-1996
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX DIVISION- DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COSTS 1994-95
Salaries& Employee Benefits 641,148
Data Processing Charges 207,242
Department Indirect Costs 51,901
Accounts Payable- Supplemental & Other Tax Refunds 39,318
Gross Tax Division Costs 939,609
TOTAL TAX DIVISION REVENUES -886.049
NET AUDITOR-CONTROLLER COST 53,560
2557SF95.XLS Page 6
C . 31
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1995-1996
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Prop Tax Net to
Department 94-95 Actual Related Allocate
Assessor 404,732 100% 404,732
Tax Collector 315,729 73% 230,482
Auditor-Controller 74,470 100% 74,470
TOTALS 794,931 709,684
2557SK95.XLS Page 7
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1995-96
REVENUE OFFSETS
County General Revenues
0005 9608 Supplemental Administration Fees 641,165
641,165
Assessor
0016 1600 Administration 748,329
1600 Less: Prior year SB 2557 revenue -593,400
0016 1605 Drafting 180
1647 Roll Maintenance 72.466
227,575
Auditor
0010 1004 Tax& Special District Division Revenue 1,083,348
Prior year SB 2557 revenue offsetts -197.299
886,049
Tax Collector
0015 Net Tax Collector Revenue 1,099,207
TOTAL REVENUE OFFSETS 2,853,996
2557SH95.XLS Page 8
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To. BOARD OF SUPERVISORS 3
FROM: Alfred P. Lomeli, Treasurer-Tax Collector Contra
rCosta
DATE*. V`,"'"' "1
SUBJECT; PROPOSED FEE FOR COLLECTION OF DELINQUENT
UNSECURED PROPERTY TAX ACCOUNTS
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AM JUSTIFICATION
RECOMMENDATIONS:
Set March 19, 1996, 1:15 p.m., for hearing on the imposition of a $20 fee by the
Tax Collector for the collection of the delinquent unsecured personal property
tax accounts.
FINANCIAL IMPACT:
This fee is needed to offset the cost of collection on delinquent accounts.
BACKGROUND/REASONS FOR RECOMMENDATIONS:
Section 2903 of the Revenue & Taxation Code (R&T) requires the Tax Collector
to collect taxes on unsecured property. Section 2922(e) of the R&T code
authorizes the Tax Collector to collect actual costs of collection by the county to
the time the delinquency is paid. The average actual cost of collection on
delinquent accounts has been determined to be $20.
The Tax Collector enforces delinquent collections using one or more of the
following methods: 1) Filing and recording a certificate of lien with the
Recorder; 2) Seizure and sale of property; 3) Suit for taxes, and or; 4) Summary
judgments. This fee will recover the costs of preparing the delinquent rolls,
notification requirements and collection enforcement actions.
CONTINUED ON ATTACHMENT' _ YES SIGNATURE;
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATUREISI:
ACTION OF BOARD ON February 27 , 1996 +APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
i HEREBY CERTIFY THAT THIS IS A TRUE
X 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.
CONTACT: Joseph L. Martinez, 646-4134
CC: Assessor ATTESTED February 27 , 1996
Auditor-Controller PHIL BATCHELOR, CLERK OF THE BOARD OF
Treasurer-Tax Collector SUPE VISORS AND COUNTY ADMINISTRATOR
n" (
BYJ ,DEPUTY
M382/7-83 - -
Tax, Collector's OfficeAlfred P.Lomeli
Contra County Treasurer-Tax Collector
625 Court Street Costa Joseph L.Martinez
Finance Building, Room 100 Tax Collections Manager
P.O.Box 631
Martinez,California 94553-1280 County Nancy L.Webster
(510)646-4122 s _. c Assistant Tax Collections Manager
Srq coUU
NOTICE
NOTICE IS HEREBY GIVEN that on March 19, 1996, at 1:15 P.M., in the San
Ramon City Hall Council Chambers, 2222 Camino Ramon, San Ramon, CA
94583, a public hearing will be held to hear oral or written presentations on the
adoption of a $20 fee for the collection of delinquent unsecured personal.
property tax accounts. A copy of the fee proposal is on file in the Clerk of the
Board of Supervisor's Office at 651 Pine Street, 1 st Floor, Martinez, CA.
DATED: Martinez, California
February 20, 1996
ALFRED P. LOMELI,
TREASURER-TAX COLLECTOR
CONTRA COSTA COUNTY
625 COURT STREET, ROOM 100
P.O. BOX 631
MARTINEZ, CA 94553-0063
CONTACT: JOSEPH L. MARTINEZ,
(510) 646-4125
PUBLISH: MARCH 7 & 14, 1996
Property Taxes Law Guide 3189
PROPERTY TAXATION V2—M95-1
2913.5. Machine-prepared lists. [Repealed by Stats. 1993, Ch. 1187,in
effect January 1, 1994.]
2921.5. Transfer from secured roll. (a) Except as provided in
subdivision (b), taxes, penalties, and costs on unsecured property as
defined in subdivision (b) of Section 134, shall be transferred from the
"secured roll" to the "unsecured roll" of the corresponding year by the
county auditor on order of the board of supervisors with the written
consent of the county legal advisor pursuant to Article 5 (commencing
with Section 5081) of Chapter 4 of Part 9 at the same time the taxes are
canceled on the property, and shall be collected in the same manner as
other delinquent taxes on the "unsecured roll." Amounts transferred
pursuant to this subdivision shall continue to be subject to delinquent
penalties until the amounts are paid, and are collectible from either the
person from whom the property was acquired or the public entity that
acquired the property.
(b) No delinquent penalty shall attach to taxes transferred pursuant to
subdivision (a),except to those taxes which carried delinquent penalty on
the secured roll at the time the property involved was acquired by a
public entity.
History.—Added by State.1947,p.2021,In affect September 19,1947.Stats.1961,p.1631,In effect September a
1951,added clause relating to delinquent penalty.Stats.1959,P.3044,in effect September It 1M.added"on order
of the board of supervisors with the written consent of the district attorney pursuant to Section 4936 of this
code,"Inserted"the"
before"time"and substituted-public agency"for"Political subdivIslom"State.1979,Ch.31.
!n effect January 1,19x0 designated first and second sentences as subdivisions(a)and(b)respectively;added
"Except as provided in subdivision(b),"substituted"subdivision W for"subparagraph (b),added"Article 6
(commencing with Section Wei)of Chapter 4 of Part V,and substituted"property'for"estate"in subdivision
(a);and deleted"provided,that"before"No delinquent"and"such"and"to"before the first"taxes",and
substituted"property"for-estate",and substituted"entity"for"agency"in subdivision(b).State.19$8,Ch.&1o,
In effect January 1,1989.added",penalties.and costs"before"on secured property"and substituted"advisor"
for"advisor"in subdivision(a).Stalls.1992,Ch.M.in effect January 1,1993,added"Amounts . ..property."as
the second sentence In subdivision(*).
Nota—.Section 31 of Stats.1998,Ch,830,provided that this act shall be applicable to the 1989-90 fiscal year and fiscal years
thereafter,
2922. Unsecured taxes delinquent. [Repealed by Stats. 1987,Ch. 11842
in effect January 1, 1988, operative July 1, 1988.1
2922. Unsecured taxes delinquent. .(a) Taxes on the unsecured roll
as of July 31, if unpaid, are delinquent at 5 p.m.,or the close of business,
whichever is later, on August 31 and thereafter subject to a delinquent
penalty of 10 percent.
(b) Taxes added, to the unsecured roll after July 31, if unpaid are
delinquent and subject to a penalty of 10 percent at 5 p.m.,or the close of
business, whichever is later, on the last day of the month succeeding the
month of enrollment.
(c) Taxes transferred to the unsecured roll pursuant to any provision-of
law and already subject to penalties also transferred, shall be subject only
to the additional penalties and costs prescribed in subdivisions.(d) and
(e),which shall attach beginning July 1 and on the first day of each month
thereafter.
(d) Unsecured taxes remaining unpaid at 5 pm., or the close of
business,whichever is later, on the last day of the second month after the
10-percent penalty attaches shall be subject to an additional penalty of 11/2,
3190 Property Taxes Law Guide
V2-M95-1 PROPERTY TAXATION
percent attaching on the first day of each succeeding month on the
amount of the original tax. The additional penalties shall continue to
attach until the time of payment or until the time a court judgment is
entered for the amount of unpaid taxes and penalties, whichever occurs
first.
(e) In addition to the penalties imposed by this section, the tax
collector may collect actual costs of collection incurred by the county up
to the time the delinquency is paid.
(f) When the last day of a month falls on Saturday, Sunday, or a legal
holiday, any penalty to which the tax becomes subject on that date shall
not attach if the tax collector receives payment in full by 5 p.m., or the
close of business,whichever is later,on the next business day. If the board
of supervisors, by adoption of an ordinance or resolution, closes the
county's offices for business prior to the time of delinquency on the"next
business day- or for that whole day, that day shall be considered a legal
holiday for purposes of this section.
History.—Added by Stats.1987,Ch.1164,In effect January 1,1986,orarstIve,July 1,11911111,State.1990.Ch.997-In
affect January 1, 1911, added "and costs" after "additional penalties", substituted "subdivisions" for
"subdivision"after-in-,and added 'and (a)-after"d"In subdivision (c);substituted "'10-percent" for '10
percent"after"the"In the first sentence of subdivision(d):added now subdivision(a),and r*19mrod former
subdivision(0)as(1).State.M,Ch.53Z in effect January 1.M2.deleted"August 31"after"are delinquent"and
added" ,
Or the close of business.whichever Is later,on August 31"In subdivision(a):added",or the close of
busa
tine ,whichever *later.-after-5 p.m.'In subdivisions(b),id),and(f):and substituted"on"for"of"after
"whichever Is later,"In subdivision (f).Stats.1994,Ch.M In*"act January 1,1996,deleted"(This Section
and added second sentence in subdivision(f),
2922.5. Unsecured taxes when assessment reduced after application.
Notwithstanding Section 2922,with respect to taxes on the unsecured roll
where an application for reduction in assessment has been filed pursuant
to Section 1607 and the board reduces the assessment in dispute, Section
4985 shall apply.
If a taxpayer does not pay by the delinquency date established by
Section 2922 and indicated on the unsecured assessment roll, interest at
the rate of 1 percent per month on the unpaid tax shall be charged from
that date to the date of correction.Taxes unpaid by 5 p.m.,or the close of
business, whichever is later, on the date established by Section 4985 are
delinquent and thereafter a delinquent penalty of 10 percent attaches to
them. ti
If taxes are not paid by 5 p.m.,or the close of business,whichever is later,
on the last day of the) second succeeding month after the 10-percent
penalty attaches,an additional penalty of 1V2 percent attaches to them on
the first day of each month thereafter until the time of payment or until
the time a court judgment is entered for the amount of the unpaid taxes
and penalties, whichever occurs first.
This section is not applicable to assessments made pursuant to Section
501,or to assessments made pursuant to Section 531.2 where the escape is
the result of an act or omission of the assessee and to assessments made
pursuant to Sections 531.3,531.4, and 531.5.
History—Added by State.1973,Ch.1003,p.IM.In effect January 1,1974,State.1961,Ch.366,In effect January
1,198Z substituted"16or'for"Ill=after the second"section-In the first paragraph:substituted"I"for"A"after
""rate Win the first sentence and"ir for-irafter"penalty of"In the second sentence of the second paragraph;
and.substituted"W for"r after'after the"and'1%"for-11"after"penalty of'In the third paragraph.Stats.
196s,Ch.930,In effect January 1,1989.substituted"where"for"to which"after"unsecured roll",deleted"of this
code" after "Section 4995" In the first paragraph:substituted "delinquency'for'*delinquent" before "date
es's blishad",substituted"that"for"such"after"charged from".substituted"correction"for"payment"in the