HomeMy WebLinkAboutMINUTES - 02271996 - C31 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 OFBOARDCOMMITTEE
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
AND COUNT ADMI TRATOR
BY o , DEPUTY
FJB: jw
a:\proptax.rec
Office of
@ . 31
Iv1 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
2557SL95.XLS Page 2
C - 3/
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
ATTACHMENT
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
ATTACHMENT
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
. C • 3�
ATTACHMENT
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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