HomeMy WebLinkAboutMINUTES - 09092003 - C.121 TO: BOARD OF SUPERVISORS CONTRA
COSTA
FROM: KENNETH J. CORCORAN, Auditor-Controller COUNTY
DATE: September 9, 2003
SUBJECT: Adoption of 2003-04 Secured Property Tax Bates and
Authorization to Levy the 2003-04 Property Tax Roll
RESOLUTION NO.2oo3/548
SPECIFIC REQUEST(S)OR RECOMMENDATION{S} &BACKGROUND AND JUSTIFICATION
Recommendation:
Adopt the fiscal year 2003404 secured property tax rates as shown on Exhibit A,attached.
Authorize the levy of these rates and those adopted by cities and multi-county districts, as shown
in Exhibit B, against the taxable secured property within the County that is subject to each rate.
The anticipated revenues specified in Exhibit A are subject to changes in the secured roll.
Adopt and levy the 2003-04 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 band 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 £
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CONTINUED ATTACHMENT:__X_YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF ARD COMMITTEE
APPROVE OTHER .I
v
SIGNATURE(S)
ACTION OF BOARD ON SnaENM APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
UNANIMOUS (ABSENT 1 I HEREBY CERTIFY THAT THIS IS A TRUE AND
AYES: NOES: CORRECT COPY OF AN ACTION TAKEN AND
ABSENT: V ABSTAIN: ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN,
ATTESTEDS_9, 2003
Contact: Paul Abelson (646-2233) JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
cc: CAO
AUDITOR
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Deputy
RESOLUTION NO2003/548
TaxRateResolut(on.doc
Exhibit A
COUNTYWIDE TAX AND TAX RATES CALCULATED BY THE AUDITOR
Government Code Section 29142 allows a 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 the
County's collection flee.
Amount to be raised Rate as Percentage
on Secured Roil of Full Value
Countywide tax $941,223,000 1.0000 %
QOUNTY SPEgAL DISTRICTS
Storm Drainage District #16 4,800 .0013
Service Area R-8 449,500 .0043
LOCAL SPECIAL DISTRICTS
WATER DISTRICTS:
Contra Costa Water Land Levy 721,400 .0063
HOSPITAL DISTRICT:
Los Medanos Hospital 224,100 .0091
SCHOOL DISTRICTS
ELEMENTARY:
Brentwood Elementary 1990 646,200 .0177
Brentwood Elementary 1997 835,300 .0228
Lafayette Elementary 1,737,300 .0421
Moraga Elementary 703,100 .0323
Oakley Elementary 551,900 .0323
Orinda Elementary 736,700 .0231
Walnut Creek Elementary 1995 1,094,300 .0162
Walnut Creek Elementary 2002 432,900 .0064
HIGH SCHOOL:
Acalanes Union 1988 2,463,400 .0159
Acalanes Union 1997 2,313,800 .0143
Liberty Union 2001 693,700 .0096
Llberty Union 1988 615,400 .0091
Liberty Union 1994 1,584,600 .0218
UNIFIED SCHOOL DISTRICTS:
John Swett 2002 449,900 .0275
Martinez Unified 1988 2,093,600 .0534
Martinez unified 1995 1,826,100 .0466
Mt Diablo 2002 11,803,900 .0525
Pittsburg Unified 1995 1,064,400 .0274
San Ramon Unified 1998 4,807,300 .0216
San Ramon Unified 2002 3,230,300 .0145
West Contra Costa Unified 1998 2,008,500 .0123
West Contra Costa Unified 2000 7,448,300 .0454
West Contra Costa Unified 2002 7,985,100 .0487
COMMUNITY COLLEGE:
Contra Costa Community College 3,768,600 .0038
RESOLUTION NO.2003/548
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Exhibit B
TAX RATES ADOPTED BY OTHER DISTRICTS
Per certifications received from the governing body of each district.
Rate as Percentage
of Full Value
MULTI-COUNTY DISTRICTS:
East Bay Regional Park .0057 %
East Bay MUD D[st 1 .0079
Livermore Joint Unified 1999 .0793
CITIES:
Brentwood .0063
Lafayette .0210
Richmond Retirement .1400
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2003-2004
Rate as Percentage
of Full Value
Countywide Tax 1.1631 %
(UNITARY)
RESOLUTION NO.2003/548
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