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MINUTES - 02052002 - C12
TO: BOARD OF SUPERVISORS � � Contra Costa FROM:: .John Sweeten County GATE: February 5, 2002 SUBJECT: PROPERTYTAX ADMINISTRATIVE COST RECOVERY Specific Request(s) or Recommendation(s) &Background& Justification RECOMMENDATION: I RECEIVE the report of the Auditor-Controller of the property tax-related costs of the Assessor, Tax Collector,Auditor and Assessment Appeals Board for the 2000-01 fiscal year, as required by Resolution 97/129 2. FIX March 12, 2002 at 9:00 a.m. for a public:hearing on the determination of property tax administrative costs. 3. DIRECT theerl<tf the Board to ratify affected local.'Jurisdictions o#thetic bearing. 4. DIRECT the Clerk of the Board to prepare and publish, pursuant to Government Cade Section 6062a, the required legal notice and make supporting documentation available for ;public inspection. BACKGROUNDIREASOIVS FOR RECOMMENDATION: In 1997,the Beard adopted Resolution 971129 which provides procedures for property tax administrative cast recovery. The recommended actions are necessary for implementation of Resolution 97/129 for the current fiscal year. Continued on Attachment: X YES Signature: ~� Recommendation of County Administrator Recommendation of Board'Committee pprove Other Signature(s): Action of Boar o -Feb. 5, 2Q 2ipproved as Recommended.2 Other Vote of Supervisors: I', HEREBY: CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN _ xx Unanimous(Absent_) AND ENTERED ON 'THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS` ON DATE SHOWN. Absent: Abstain: Contact: Tony Enea (3364094) Attested: cc:' CAO John Sweeten,Clerk of Auditor-Controller the Board of Supervisors County Counsel and County Administrator BY:___, �` DEPUTY Office of AUDITOR-CONTROLLER Conga Costa County' Martinez,California January 31, 2002 TO: Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 2001-2002 Property Tax Administration Charges Commencing with the 1990-91 fiscal year, Revenue and Taxation Code §95.3 (replacing RBST §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, 'County Assessment Appeals Board' and Auditor-Controller, including applicable administrative overhead costs as permitted by Federal OMB Circular A-87 standards. Over the years, 'changes have been made to Revenue and Taxation Code §95.3, the most recent of which, effective September 30,' 1996,'was the inclusion of the County Assessment Appeals Board costs in the total property tax administration cost calculation. On March 11, '1997, the County Board of Supervisors adopted Resolution No. 97/129 updating the procedure for implementing the provisions of R & T Code §95.3 for this most recent change The following attachments comprise the report of the Auditor-Controller pursuant to Resolution No. 97/129 for the 2001-02 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, Assessment ,Appeals Board, and Auditor-Controller for the 2000-01' fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 2000-01 net cost of property tax administration was $10,544,207. This amounts to 1% of all 2000-01 property taxes levied'countywide. Attachment 11 allocates the $10,544,207 net cost to each incorporated city and to each local jurisdiction receiving property' tax revenues during the 2001-02 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. As a result, the County absorbs the Schools' share,' which,'this year, amounts to$5,182,155. ATTACHMENT 1 CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 2001-2002 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'sDepartment 7 County Assessment Appeals Board 8 Federal A-87 Overhead Allocation 9 2000-01 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 2557SLOI Page 2 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Cbarges for 2001-2002 NOTE: Per Revenue and Taxation Code Section 95.3, the property tax administration fee to be charged in the 2001-02 Fiscal Year shall be based on the 2000-01 property tax related costs of the Assessor, Tax Collector, Auditor and Assessment Appeals Board including applicable overhead costs as permitted by Federal Circular A-87 standards.'' Property Tax Related Cost: Assessor $ 11,341,914 Tax Collector 2;498,330 Auditor-Controller 916,993 Assessment Appeals Board 91,243 Total $ 14,849,480 Overhead Cost per Circular A-87: Assessor $ 396,920 Tax Collector 123,442 Auditor-Controller 41.247 Total561,609 Less: Fees Received for Property Tax Related Services: County General $ 2;435,184 Assessor 208,015 Tax Collector 1,468,149 Auditor-Controller 755,531 Tota[' 4.866,882 Net Property Tax Administration Cost, 2000-01'Fliscal'Year; $ 10,544;,207 2557SEGI Page 3 ................................................................................................................................................... ATTACHMENT I CONTRA COSTA COUNTY Propgrty Tax Administration Charges for 20012002 ASSESSOWS DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2000-01 Salaries& Employee Benefits $ 9,033,950 Services&Supplies 2,340,220 Fixed Assets 322,560 Gross Cost $ 11,696,720 Less: Intrafund Transfers -32,256 Fixed Assets -322,550 TOTAL ASSESSOR COST $ 11,341,914 LESS: ASSESSOR REVENUES $ 208,015 NET ASSESSOR DEPARTMENT COST $ 11,133,899 2557SO01 Page 4 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2001-2002 TREASURER-TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2000-01? Salaries&Employee Benefits $ 2,286,662 Services&Supplies 1,040,759 Other Charges 5,844 Fixed Assets 286,863 Grass Cost $ 3,B20,128 Less: Fixed Assets -286,863 Treasury Function Costs -747,502 Business License Program 86,433 TOTAL TAX COLLECTOR COST $ 2,499,330 LESS: TAX COLLECTOR REVENUE $ 1,468,149 NET TAX COLLECTOR COST $ 1,031,181 2557sIo1 Page 5 ATTACHMENTI CONTRA COSTA COUNTY Property Tax Administration Charges for 2001-2002 AUDITOR-CONTROLLER'SDEPARTMENT PROPERTY TAX FUNCTION'-DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS " 2000-01 Salaries& Employee Benefits $ 489,940 Information Technology Costs 249,258 Other Services and Supplies 37,416 Accounts Payable-Supplemental&Other Tax Refunds 5,806 Department Overhead:Allocation 134,574 GROSS PROPERTY TAX FUNCTION COSTS $ 916,993 LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 755,534 NET AUDITOR-CONTROLLER COST $ 161,459 2557SFOI Page 6 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2001-2002 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 2000-01 Clerk of the Board $ 69,557 Assessment Appeals Board-allowances and postage19,530' County Counsel 2,156' TOTAL ASSESSMENT APPEAL BOARD COST $ 91,243' 2557SM01 Page 7 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2001-2002 A-87 OVERHEAD ALLOCATION Percent A-87'Plan Property Tax Netto Department 1999-00 Actual Related" Allocate Assessor $396,920 100% $ 3961920 Tax Collector 178,901 69% 1231442 Auditor-Controller(Tax Division) 41,247 100% 41,247 TOTALS $ 617,068 $ 5611609 " The 2002-03 CAP(2000-01 Actuals)has not yet been finalized. Therefore,the"actual" Indirect costs shown here are from the 2001-02 CAP. '* In order to reflect the most accurate information available,the Property"fax Related percentages'are calculated using 2000-01 actual expenditures 2557SK01 Page 8 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2001-2092 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Tax Administration Fees $ 2,435,184' $ 2,435,184 Assessor 0016 1600 Administration 2,948,957 1600 Excludable revenues: Prior year SB 2557 revenue 730,000 AB 719 revenue from State 2,128,946 0016 1605 grafting 690' 1647 Roll Maintenance 117,314' 208,015 Tax Collector 0015 Tax Collector Revenue 2,368,883 Excludable revenues (Direct credits and -900,734' non-property fax related revenues) 1,468,149 Auditor Controller 0010 1004 Tax&Cost Accounting Division Revenue 885,949' Excludable revenues(Direct credits and -130,415 non-property tax related revenues)' 755,534 TOTAL REVENUE OFFSETS $ 4,866,882 2557SH01 Page 9 r z m w o r O 10QSr) t* vP- t- t- ti Tr d l3Tfff NinMio0 a r- d i1JlV t- QMNi- 000r- to U<CCo t704000i Q �3itpNrTgDtDTh- U3 0) t- r — i+joo rMC3 (00C*4 ., co OT 'Nor L} N c! 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F- Q � J � < CN Rl } VJ C7 d 0 R Q'O 'LLI "r�) � `t O CN O H 0 co CA M0 QCN'3w Cts 00 'L3 © � Lo� M Q Qom"' S CA O m «- 0 m CA NO C d U a b <6 � o E b b 0 O N to 0 w 01— N C 0 OOQ�i LLZ� coo 0 'o ao v J C3 u4 N PROOF OF PClBUCA'TION (2015.5 C.C.P.) toTfr; or-Auar HEARiND RE THE 8lfPERY1SOR$ Ct31)1+E3Y , STATE OF CALIFORNIA OFCot3TA County of Contra Costa NOTiCS Is her gghren that on Tussdfay arort 12 I am a citizen of the United States and a resident of the 2002, at 9 a.m., to the Board of Supervisors County aforesaid;l am over the age of eighteen years, and Chambers xoom 107, rof s not a party to or interested in the above-entitled matter. the coup AdmtnIstratwn Buflding, 1 Pine Street, Martinez,Callfomia,a b I am the Principal legal Clerk of the Contra Costa Times, a iic hearing w1H be heia 1; newspaper of general circulation, printed and published'at consider and adopt fee for tax adminlsk(dtion. 26411 Shadelands Drive in the City of Walnut Creek,County A Dopy,of be fap ctea[ of Contra Costa,94598.. ? eonfdted tFa�rue s 2002, In the affloe ref the Clerk of the Board of Su- And which newspaper leas been adjudged a newspaper'of a cors at ss1 Pine l gtreet Room tae, Martl- ggeneral circulation by the Superior Court of the County of nez, all Mia. Contra Costa,State of California, under the date of October John sweeten, 22, 1934.Case!~lumber 19764. Clerk of the Board of supe18ore and County The notice,of which the annexed is a printed copy(set in Adrnrgtrator type not smaller than nonpareil),has been published in each Gina Martin regular and entire issue of said newspaper and not in any Cfdef Clerk to elCCT4061 supplement thereof on the following slates,to wit: st; bn�ary e:14 Februlru 8. 14 all in the year of 2002 l certify (or declare) 'under penalty of perjury that the foregoing is true and correct. Executed at Walnut Creek,California. On this# 4 da f Fe uary 02 ' . '.j s1�`-.. Sign .ire Conti Mosta Times P O 4147 Walnut Creek,CA 94596 (925)935-2525 Proof of Publication of: (attached is a copy of the legal advertisement that published) Eh LEGAL PUBLICATION REQUISTION Contra Costa County From: Clerk of the Board To: Contra Costa Times 651 Pine St., Room 106 PO Box 5124 Martinez, CA 94553 Walnut Creep, CA 94596 Requested by: 677X4,waDate-. , V" OL.r ,. '.w Phone No: ?_!�f-_-53,5 �'�'� Reference No; alit Org; `//#0 Sub Object: ala Task: 4A5 Activity: e Publication Date (s ; No. of Pages- LEGAL ages•LEGAL PUBLICATION- /. ., hrrr ire .*"Immediately upon expiration of publication,*'" send in one affidavit for each publication in order that the auditor may be audhuriud to pay your bill. Authorized Signature: ~ " Please confirm date of Publication &receipt of this fax. ............ NOTICE OF A PUBLIC HEARING BEFORE THE BOARD OF SUPERVISORS COUNTY OF CONTRA COSTA,CALIFORNIA NOTICE IS HEREBY GIVEN that on Tuesday,March 12, 2002; at 9 a.m., in the Board of Supervisors Chambers,Room 107,of the County Administration Building,651 Pine Street, Martinez, California,a public hearing will be held to consider and adopt fees for property tax administration. A copy of the fee proposal will be on file on February 5,2002, in the office of the Clerk of the Board of Supervisors at 651 Pine Street,Room 106,Martinez, California.. JOHN SWEETEN, Clerk of the Board Of Supervisors and County Administrator By: Gina Martin,Chief Clerk DATES OF PUBLICATION: FEBRUARY 08, 2002 FEBRUARY 14 , 2002 PUBLISHING COMPANIES : CONTRA COSTA TIMES PROOF OF PPSL1CAMN A (2 15. C.C.P.) tuXIC Ec� Pt1�ia 19TWS.. STATE OF CALIFORNIA �sra,c lL1F0 a County of Contra Costa NOTICE is HEREBY LIVEN I✓ that on Tuesday.,Me2 # r I am a citizen of the United rck y.States and a resident of the 2002, At 9 a.m., in the Countyaforesaid; I am over the a of eighteen ears, and Board of supervisors Y Chambers,Rooms 107 of not a party to or interested in the above-entitled matter. t rdCoun Admkisiiiion ding, 651 Pine Street, Martinez,California,a ub- am the Principal Legal Cleric of the Ledger Dispatch and Do hesring war pe held to Brentwood News.Newspaper of general circulation,printed consideranda�toptfeeskar a Pro i;-taxads l iatratian. and published at 2640 Shadelands Drive in the City'of Aoor or the€ee reesi Walnut Creek,County of Contra Costa,94598. i tie on fi♦son. i 2002, in the offite of the Clerk of the Board of su- And which newspaper has been adjudged a newspaper of BerMors at 651 Pine neral circulation b the Superior Court of the County of Street Boom 106, Marti- Y P nez,Lalifaia. ontra Costa, State of California, under the date of March idt�N swni, 28, 1870, Case Number 748370. Clerk of the Board of supervisrsrs and The notice, of which the annexed is a printed copy (set in couniy.Adminlstrator type not smaller than nonpareil),has been published in each8y�Gna Mann, regular and entire issue of said newspaper and not in any Chlef Clerk L 4 Ds0 8663 supplement thereof on the followring dates,to wit: rh; Pet#ua€y Februanl8. 148. t4' all in the year of 2002 1 certify (or declare) under penalty of perjury that the foregoing is true and correct. Executed at Walnut Creek,Calif rnia. On this�4 ay of Febrp-rq, 00 .k. L� 2 .+. ..........4.igauLedgettwood News POBo Antioch,CA 84531-2299 (925)757-2525 Proof of Publication of: (attached is a copy of the legal advertisement that published) LEGAL PUBLICATION REC UISTI( N p�,. .. Centra Costa County From: Clerk of the Beard To: ` Luger spa., 651 Pine St., Room106 PO Box 2299 Martinez, CA 94553 Antioch, CA 94549 Requested y: m CM"'10 _ Date: " '- Phone To: = # / Reference No: Org: /!0 0 Sub Object: ° `ask: Activity: •?f Publication "'Date (s): !-ter-CP 0'/No:of age : LEGAL, PUBLICATION- ****Immediately upon expiration of publication,** send in one affidavit for each publication in order that the auditor may be authorized to pay your bill. Authorized;Signature: :" ' Please confirm date of publication & receipt of this fax.,76r , ' 1' NOTICE OF A PUBLIC HEARING BEFORE THE BOARD OF SUPERVISORS COUNTY OF CONTRA COSTA,CALIFORNIA NOTICE IS HEREBY GIVEN that on Tuesday, March 12, 2002, at 9 a.m.,in the Beard of Supervisors Chambers,Room 107,of the County Administration Building, 651 fine Street,Martinez, California,a public hearing will be held to consider and adopt fees for property tax administration. A copy of the fee proposal will be on file on February 5,2002, in the office of the Clerk of the Board of Supervisors at 651 Pine Street,Room 106,';Martinez,California. JOHN SWEETEN,Clerk of the Board'. Of Supervisors and County Administrator By: Gina.Martin,Chief Clerk DATES OF PUBLICATION: FEBRUARY 08, 2002 FEBRUARY 14 , 2002 PUBLISHING COMPANIES: LEDGER DISPATCH ............ PROOF OF PUBLICATION i(2615.t C.C.P.) MORIONE IHG9 SUPFF OP A 00,11"M STATE OF CALIFORNIA qN RA-COSTAI County of Contra Costa N01I0U11 * V4van that P .JY . 12, 2002, at 9 a.m., In the I am a citizen of the.United.States and a resident of the Board of Supervisors County aforesaid;.1,am over the age of eighteen years,and Chambers, Room 107, of nota party to or interested In the above-entitled matter. the Con Administration t Building, 61 Pine Street, Martinet,06111omia I am the Principal Legal Clerk.of the West County Times,a tic hearing will Iu,.'h'pFd1. consider and;;adopt fees tet` newspaper of general circulation, rited and published at rop P, W&Iwu d M161660116M: tW W 2,640 Shadelands Drive in the City of i Walnut Creek, County Of Contra Costa,94-598. Will 066ftfMortP r;ua 2002,In the vl� Clens of the Aillrdo 001 Sue And which newspaper has been adjudged a newspaper of BerviSms at 651 Pine treat Room 108, Men]-' general circulation by the Superior Court of the County of nez,dailtorria Contra Costa, State of California, under the date of August 29,1978. Case Number 188884. John Sweeten, Clark of the Board of Supervisors and County The notice, of which the annexed is a printed copy (set in Administrator type not smaller than nonpareil),has been published in each E Gin.Martin regular and entire issue of said newspaper and not in any C.ief Clark 3590 su pplomerit thareof on the following dates,to-wit: :V a gl WCT Febrcr 8,,i4! all in the year of 2002 1 certify (or declare) under penalty of perjury that the foregoing is true and correct. Executed at Walnut Creek,California. On this 4 ayof6b ory, . . ........ ii6naiu West my Tirxies Pt38o t06 Pinole,CA 94564 (510)262-2740 Proof of Publication of: (attached is a copy of the legal advertisement that published) LEGAL PUBLICATION REQUISTION v Contra Costa County From: Clerk of the Board To: West County Times 651 Pine S ., Room 106 PPO Box 100 Martinez, CA 94553 Pinole, CA 94564 Requested by: i � c - Date: , , v �y Phone No: X26-- 0 0 5- Ifeo Reference No: Org: 114 6 Sub Object: -2/A6 Task: �r�.5 Activity: 'v Publication Date (s): No. of Pages: LEGAL PUBLICATION- u.�a6f ,y n ®°c✓G.Y' ""Immediately upon expiration of publication," send in one affidavit for each publication in order that the auditor may be authorized to pay your bill. Authorized Signature: Please confirm date of publication &'receipt of this fax. o� ' ' NOTICE OF A PUBLIC HEARING BEFORE THE BOARD OF SUPERVISORS COUNTY OF CONTRA COSTA, CALIFORNIA NOTICE IS HEREBY GIVEN that on,Tuesday,March 12, 2002, at 9 a.m.,in the Board of Supervisors Chambers,Room 107,of the County Administration Building,651 Pine Street, Martinez, California,a public hearing will be held to consider and adopt fees for property taxadministration. A copy of the fee proposal will be on file on February 5, 2002, in the office of the Clerk of the Board of Supervisors at 651 Pine Street,Room 106,'',Martinez, California. JOHN SWEETEN, Clerk of the Board Of Supervisors and County Administrator By: Gina Martin, Chief Clerk DATES OF PUBLICATION: FEBRUARY 08, 2002 FEBRUARY 14 , 2002 PUBLISHING COMPANIES: WEST COUNTY TIMES > > O © � F=t1 b ., 0 0 00 -0 r C4 C) o eD ch z z CL CD CD -n > 0 z > m 0 (D' 0 mi X��g (V 0 CD --4 m CD CD CDI(0 Ln 0 > 0 CDi 0 0 M C). 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