HomeMy WebLinkAboutMINUTES - 01242005 - C9 co
TO: BOARD OF'SUPERVISOR .... :'
CONTRA
FROM: John Sweeten
COSTA
County Ad in istr d �i,-- r COUNTY
DAT . JANUARY 24, 2006
SUBJECT. PROPERTY TAX ADMI1NISTRATIVE COST RECOVERY
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND UND AND JUSTIFICATION
!MCQMINII�
1. RECEIVE the 2005-O6 report of the Auditor.-Controller that contains the property tax-
related costs of the Assessor, Tax Collector, Auditor and Assessment Appeals Board for
the 2004--05 fiscal year, as required ired b Resolution on 97/12 .
2. FIX March 7, 2006 at 9:30 a.m. for a public hearing on the determination of property r tax
ad m i n iStratie cots
. DIRECT the Clerk of the Board to notify affected ocai jurisdictions of the public hearing.
. DIRECT theClerk of the Board tc� prepare n publish the required legal,�r1 n ticeY and make
unp rtin documentation available for public inspection.
Thor
BACKGR!2Lffl0:
In 1997, the Board adopted. 'Re cluticr 97/12 rhich provides procedures for property tai
administrative cast r co . The recommended actions are necessary for implementation of
Resolution 97/129 for the current fiscal year.
CONTINUED ON ATTACHMENT: YES SIGNATURE: �
ECO ENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION IMENDATION O ARD CO' EE
PROVE OTHER
SIG ATURE S
ACTION OF BOARjz,
APPROVED AS RECOMMENDED_.�.OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
UN NIMOU ABSENT; '""., TRIBE AND CORRECT COPY OF AN
Imo+.i.lq- 1Y M1 1A •w Ilblr1�1 i Ii I�
AYES: NOES: ACTION TAKEN AND ENTERED
ABSENT. ABSTAIN. ON MINUTES F THE 130ARD O
SUPERVISORS 01N THE DATE SHOWN.Con act. Laura Strobel 5-1091
CC. CountyAdministrator Inistratc�r ATTESTED . .Auditor-Controller JOHN JOHN SWE TE ER
Counter Counsel THS BOARD OF SU ERYIS�"}RS
AND COUNTY ADMINISTRATOR
BY ,[DEPUTY
Contrd4w& Cu5td, COunty
Stephen J.Ybarra
Office of
Auditor-Controller
COUNTY AUDITOR-CONTROLLER Elizabeth A.Verigin
Assistant Auditor-Controller
Al #
625 Court Street ga
' r
Martinez California 94553- 2 2 '
Telephone 925 646-2181 January 12, 2006
Fax (925) 646-264
TO contra costa County Board of Supervisors
FROM: Stephen J. Ybarra, Auditor-controller
SUBJECT: 2005-2006 Property TaxAdministration Charges
Commencing with the 1990-91 fiscal year, Revenue and Taxation Cocke §9.x.3
(replacing R&T §97.5).. provides for the county Auditor-Controller to annually
determine property tax administration costs proportionately attributable to
incorporated rated 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 g applicable administrative tive overhead
costs as permitted by Federal OMB Circular r - standards,
Over the years, changes have been rade to Revenue and Taxation code
95.3, the most recent of which, effectiveSeptember 30, 1996, was the inclusion
of the County Assessment Appeals Board casts in the total property tax
administration cast calculation. On March I 1, 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 chance.
The following attachments comprise the report of the Auditor-Controller pursuant
to Resolution No. 97/129 for the 2005-06 fiscal year.
Attachment 1 summarizes the direct and overhead costs of the Assessor, Tax
Collector, Assessment Appeals Board, and Auditor-controller for the 2004-05
fiscal year. Also included are all offsetting revenues received by the County for
providing property tax related services. The 2004_05 net cost of property tax
administration was $12,.867,170. This amounts to approximately 1% of all 2004-05
property tacos levied countywide.
Attachment 11 allocates the $12,.867,,170 net cast to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 20 -0
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 aro exempt from those
provisions authorizing County ty recovery of their proportionate share of property
tax administrative costs. As a result., the county absorbs the Schools' share,
which, this year, amounts to $6,571305.
ATTACHMENT
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
On
2005-2006 f!,roperty Tax Administration Chir
Table of Contents
3 Summary Calculations
4 Contra Costa county Assessor's Department
Contra Caste County Tax Collector's Department
Contra Costa County Auditor-Controller's Department
County Assessment Appeals Board
8 Federal A-87 Overhead Allocation
2005-06 Department revenue Offsets
10 Allocation of Cast to Taxing Agencies
557s .O5.xsPage
AT `AC HMENT I
CONTRA COSTA COUNT
2005=2006 Property Tax Administration Charges
es
NOT Per Revenue and Taxation Cade Section 95.3,the property tax administration
fee to be charged in the 2005-06,Fiscal Year shall be based on the 2004-0
property tax related casts 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 14,428,089
Tax Collector too 3127 ,
Auditor-Controller 7024,12
Assessment Appeals Board 54,709
Total $18,777,268
Overhead Cast per Circular A-87.-
Assessor
-87:Assessor 914,22
Tax Collector 247109 '
Auditor-Controller 382168
Total $19199148
Less: Fees Received for Property Tax Related services:
County General 41102138
Assessor 432Y348
Tax Collector 11716,60
Auditor-Controller 858248
Total [$79109,,5841
Not Property Tax Administration Cost,
2005-20LO6 f'is'cal Year �
source:
Attachment ent I Page 4 57SC x. is
Attachment I Page 5 55 SIx c.xl )
Attachment I Page 57SFxx.x s
Attachment I Page7SMXx.xls
Attachment I Page 8(255 K x. s)
Attachment I Page 25' TSH x. is
2557SE05.xIs Page'"
ATTACHMENT
CONTRA COSTA COUNTY
2005-2006 'Property Tax Adminlistration Charges
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2004.200
Salaries & Employee Benefits $ 12,164,979
Services &Supplies 21+ 24,25
Fixed Assets
Gross Cost 14,789,242
Less;
Intrafund Transfers (361,153)
Fixed Assets
TOTAL.ASSESSOR COSI' 14,4289089
.ESS. ASSESSOR REVENUE OFFSETS 432,348
NET ASSESSOR DEPARTMENT COST 1 , 3574'
Cess are related top reparing maps for LAF O and County CAIS related expenses.
_
.ease/purchase and fixed asset costs included in the -87 allocationare
excluded from direct casts.
Source;
Cost;
Appendix A-1, Contra Costa Final Budget, Schedule 9F,Assessor Budget lin 2005-2006
Final Budget Statement, Final Expenditure Ledger, JA's 2004-2005
Revenue Offset;
Attachment I Page 0,25'57SHxx.xls, Revenue Offsets,Assessor 2557SHO5.xls
257SCO .x Page 4
ATTAC HMENT l:
CONTRA COSTA COUNTY
200 5-2006 Property Tax Administration Charge
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL OST 2004-2005
Salaries&Employee Benefits 31255,068
Services & Supplies 11230,608
Other Charges 6X600
Feed Assets
Cross Cost 41492127
Less:
Fixed Assets
Treasury Function Costs (1,1067506)
Business License Program (115,425)
TOTAL TAX COLLECTOR COST $ 31270,346
LESS: TAX COLLECTOR REVENUE OFFSETS $ 1
716,603
NET TAX COLLECTOR COST 19553,743
Fixed asset costs included In the A-87 allocation ars
excluded from direct casts.
Source:
Cost.
Appendix B-1,Contra Costa Final Budget,Schedule 9F,Treasurer-Tax Collector Budget Unit,Actual 2005-200
Final Budget Statement 004-200
Appendix B-2 Treasurer-Tax collector Dept SB2557 Excluded ed Cost Total Expenditures 2004-2005
Revenue offset.
Attachment#Page 9,Revenue Offsets,Tax Collector(2557SHxx.xl )
25?sio ,xis
Pale 5
8
ATTACHMENT l
CONTRA COSTA COUNTY
2€95-2006 Property Taxi inistri n barge
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX FUNCTION- DIRECT AND ACTUAL
DIRECT DEPARTMENTAL COSTS 2004-2005
Salaries& Employee Benefits
Information Technology Dusts 338,532 (2)
Other''Services and Supplies
Accounts Payable-Supplemental &{ether Tex Refunds 51707 (3)
Department Overhead Allocation
GROSS PROPERTY TAX FUNCTION COSTS
E-ESB: TOTAL PROPERTY TAX FUNCTION REVENUE OFFSETS
NET AUD TOR- NTROILLER COST 1
Source:
Cost:
(1)Appendix D-1 Total Salary&Benefits-Tax Functions` 7SBx
;2
(2)A � x.xls�
Appendix E=-
(3)Appendix I=-
4)Appendix P-2
RevenueOffset:
Attachment I Page 9, Revenue Offsets, Auditor Controller 255
SHxx.xls)
7 F0 .xis
Page
ATTACHMENT I''
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
COUNTY ASSESSMENT APPEALS BOARD
DIRECT AND INDIRECT COSTS ACTUAL
2g4-20{
Clerk of the Beard
Assessment Appeals Board-allowances and postage 16,773
County Counsel 321
TOTAL ASSESSMENT APPEAL~BOARD OST 549709
Source.
Appendix H-'I
257M05,xls
Page 7
t
ATTACHMENT l
CONTRA COSTA COUNT
2005-2006 Propert ►Tax Adminlstrat loo Charge
A-87 OVERHEAD ALLOCATION
Percent
A--87 Plan Property Tax Net to
C epartrnent 2004-2005 Related Allocate
Actual
Assessor 0149225 100 914,225
Tex Collector 888,484 73% 247,093
Auditor- ontroller(Tax Division) 38,168 100% 38,168
TOTALS 12 04877 11199,486
A--87 Plan 2008-04 Actual is used since A-87 2004-05 is not yet available.
Source.-
Appendix
ource:Appendix G-2
Attachment l Page 5 Gross &Total Tax Collector Cost( 557 105.xls
2 57SK05As
Page
8
ATTACHMENT
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
EvERE OFFSET
County General
0005 9608 Supplemental Tax Administration Fees $ 4102385
4,'102,385
Assessor
0016 1800 Administration 21155,391
155 391
1 600 Excludable revenues (Direct credits and
non-property tax related revenues) (17852,51
0015 1695 Drafting 1
20
1610 Appraisal 3
1647 loll Maintenance 129,319
432,348
Tax Collector
0015 Tex Collector Revenue 21791,736
Excludable revenues Direct credits and J1,075 t 133
non-property tax related revenues
$ 11716,603
Audff r- on rol er
0010 1004 Tax&Cost Accounting Division Revenue 1 084 5
,_ 05
Excludable revenues Direct credits and 206 257
non-property tax related revenues
85 243
TOTAL REVENUE OFF ETA
71 09,58
Source
County General:Appendix C-5(Calculation of Revenue Offset)
Assessor:Appendix C-2 (Calculation of Revenue Offset
Tax Celle �
Collector:Appendix C- (Calculation of revenue Offset
Auditor Controller;Appendix C- (C lcdlativn of RevenueOffset)
2557SH05.x s
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