HomeMy WebLinkAboutMINUTES - 09091997 - C140 TO: BOARD OF SUPERVISORS CONTRA
COSTA
FROM: KENNETH J. CORCORAN, Auditor-Controller COUNTY
DATE: September 9, 1997
SUBJECT: Adoption of 1997-98 Secured Property Tax Rates and
Authorization to Levy the 1997-98 Property Tax Roll
RESOLUTION NO. 97/467
SPECIFIC REQUEST(S) OR RECOMMENDATION(5) &BACKGROUND AND JUSTIFICATION
Recommendation:
Adopt the fiscal year 1997-98 secured property tax rates as shown on Exhibit A, attached.
Authorize the levy of these rates and those adopted by cities, multi-county districts, and the
two school lease/purchase bonds, as shown in Exhibit B, against the taxable secured property
within the County which is subject to each rate. The anticipated revenues specified in Exhibit A
are subject to changes in the secured roll.
Adopt and levy the 1997-98 tax rate shown on Exhibit B for the Unitary and Operating Non-
Unitary property assessed by the State Board of Equalization with a single countywide value.
Reasons for Recommendation:
Under Government Code Section 29100 the Board of Supervisors is responsible for the adoption
by resolution of the tax rates for the current year secured property tax roll. The General
Obligation bond rates are provided by the Auditor at a level adequate to support the annual
debt service requirements and necessary bond reserves.
Government Code Section 29101 requires that the Board levy these rates on the appropriate
taxable property in the County.
Revenue & Taxation Code Section 100(b) provides for the tax rate to be applied to the Unitary
and Operating Non-Unitary property
CONTINUED ATTACHMENT: X YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF B RD COMMITTEE
APPROVE OTHER
SIGNATURE(S)
ACTION OF BOARD ON / APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
UNANIMOUS (ABSENT ) I HEREBY CERTIFY THAT THIS IS A TRUE AND
AYES: NOES: CORRECT COPY OF AN ACTION TAKEN AND
ABSENT: ABSTAIN: ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED �d_¢.' 9. l 9 ! 7
Contact: Paul Abelson (646-2233) PHIL BATCHELOR,&ERK OF THE B
SUPERVISORS AND COUNTY ADMINISTRATOR
cc: CAO
AUDITOR Q
BY �ct�i"r�LA. �1�_ e, 1�11�, ,Deputy
RESOLUTION NO. 97/467
Exhibit A
COUNTYWIDE TAX AND TAX RATES CALCULATED BY THE AUDITOR
Government Code Section 29142 allows collection fee for debt service requirements
on bonds authorized and issued by special districts up to one-fourth of one percent. The tax
amounts and rates for special districts include an additional one-fourth of one percent as
county's collection fees.
Amount to be raised Rate as Percentage
on Secured Roll of Full Value
Countywide tax $646,226,000 1.000070
COUNTY SPECIAL DISTRICTS
Storm Drainage District #16 6,400 .0024
Sanitation District #15 113,000 .0549
County Service Area R-8 438,000 .0062
LOCAL SPECIAL DISTRICTS
SANITARY DISTRICTS:
West County Wastewater 285,000 .0107
WATER DISTRICTS:
Crockett-Valona Water 41,300 .0310
Contra Costa Water Land Levy 722,000 .0103
HOSPITAL DISTRICT:
Los Medanos Hospital 834,900 .0398
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 530,400 .0500
Lafayette Elementary 1,694,100 .0627
Moraga Elementary 661,400 .0445
Orinda Elementary 667,400 .0319
Walnut Creek Elementary 699,500 .0156
HIGH SCHOOL:
Acalanes Union 2,441,500 .0232
Liberty Union 792,600 .0267
Liberty Union 1994 Bonds 1,475,200 .0459
UNIFIED SCHOOL DISTRICTS:
Martinez Unified 2,087,800 .0689
Martinez Unified 1995 Bonds 1,210,700 .0400
Pittsburg Unified 1995 Bonds 528,700 .0238
San Ramon Unified 76,500 .0007
RESOLUTION NO. 97/467
TurtresAs
Exhibit B
TAX RATES ADOPTED BY OTHER DISTRICTS
Per certifications received from the governing body of each district.
Rate as Percentage
of Full Value
SCHOOL DISTRICTS:
Livermore Joint Unified
SSB-Lease/Purchase .1438 %
San Ramon Unified
1991 Lease/Purchase .0470
MULTI-COUNTY DISTRICTS:
S.F. Bay Area Rapid Transit .0220
East Bay Regional Park .0081
East Bay MUD Dist 1 .0096
CITIES:
Hercules .0310
Lafayette .0205
Richmond Retirement .1400
1
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 1997-98
Rate as Percentage
of Full Value
Countywide Tax 1.1248 %
(UNITARY)
RESOLUTION NO.97/467
Taxresl.xls