HomeMy WebLinkAboutMINUTES - 01242006 - C.9 TO: BOARD OF SUPERVISORS _ CONTRA
FROM: John Sweeten . - ___ `�• COSTA
County Administrator '• COUNTY
DATE: JANUARY 24, 2006
SUBJECT: PROPERTY.TAX ADMINISTRATIVE COST RECOVERY
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1. RECEIVE the 2005-06 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 by Resolution 97/129.
2. FIX March 7, 2006 at 9:30 a.m. for a public hearing.on the 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 the required legal notice and make
supporting documentation available for public inspection.
BACKGROUND:
In 1997, the Board adopted Resolution 97/129 which provides procedures for property tax
administrative cost 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 OARD CO EE
PPROVE OTHER
SIGNATURE(S):
,
ACTION OF BOARD � APPROVED AS RECOMMENDED_OTHER°Z0D�---
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
_ZUNANIMOUS(ABSENT,...'
TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: . ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Contact: Laura Strobel 5-1091 ---
s
CC: County Administrator ATTESTED�a�� �7�Q( /,�ca
Auditor-Controller JOHN SWEETE , ER
County Counsel THE BOARD OF SUPERVISORS
AND COUNTY ADMINISTRATOR
BY ,DEPUTY
Contra Costa County
se-.. o Stephen J.Ybarra
Office of
-- Auditor-Controller
COUNTY AUDITOR-CONTROLLER Elizabeth A.Verigin
Assistant Auditor-Controller
o
625 Court Street
Martinez, California 94553-1282q�o�K
Telephone (925) 646-2181
Fax (925) 646-2649 January 12, 200b
TO: Contra Costa County Board of Supervisors
FROM: Stephen J. Ybarra, Auditor-Controller
04 /
SUBJECT: 2005-2006 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, 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 2005-06 fiscal year.
Attachment I 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 taxes levied countywide.
Attachment II allocates the $12,867,170 net cost to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 2005-06
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 $6,571,305.
r ATTACHMENT I
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
2005-2006 Property Tax Administration Charges
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 County Assessment Appeals Board
8 Federal A-87 Overhead Allocation
9 2005-06 Department Revenue Offsets
10 Allocation of Cost to Taxing Agencies
2557SL05.xis Page 2
ATTACHMENT I
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
NOTE: Per Revenue and Taxation Code Section 95.3, the property tax administration
fee to be charged in the 2005-06 Fiscal Year shall be based on the 2004-05
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 $ 14,428,089
Tax Collector 3,270,346
Auditor-Controller 11024,124
Assessment Appeals Board 54.709
Total $18,777,268
Overhead Cost per Circular A-87:
Assessor $ 914,225
Tax Collector 247,093
Auditor-Controller 38,168
Total $1,199,486
Less: Fees Received for Property Tax Related Services:
County General $ 4,102,385
Assessor 432,348
Tax Collector 1,716,603
Auditor-Controller 858,248
Total ($7,109,584)
Net Property Tax Administration Cost,
2005-2006 Fiscal Year $12.867,170
Source:
Attachment I Page 4 (2557SCxx.xls)
Attachment I Page 5 (2557SIxx.xis)
Attachment I Page 6 (2557SFxx.x1s)
Attachment I Page 7 (2557SMxx.xls)
Attachment I Page 8 (2557SKxx.x1s)
Attachment I Page 9 (2557SHxx.xls)
2557SE05.xls Page 3
ATTACHMENT
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2004-2005
Salaries & Employee Benefits $ 12,164,979
Services & Supplies 2,624,263
Fixed Assets 0
Gross Cost $ 14,789,242
Less:
Intrafund Transfers (361,153)
Fixed Assets 0
TOTAL ASSESSOR COST $ 14,428,089
LESS: ASSESSOR REVENUE OFFSETS 432,348
NET ASSESSOR DEPARTMENT COST 13,995,741
Costs are related to preparing maps for LAFCO and County GIS related expenses.
** Lease/purchase and fixed asset costs included in the A-87 allocation are
excluded from direct costs.
1
Source:
Cost:
Appendix A-1, Contra Costa Final Budget, Schedule 9F,Assessor Budget Un 2005-2006
Final Budget Statement, Final Expenditure Ledger, JVs 2004-2005
Revenue Offset:
Attachment I Page 9, 2557SHxx.xls, Revenue Offsets, Assessor(2557SH05.xis)
2557SCO5.xls Page 4
ATTACHMENT
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2004-2005
Salaries & Employee Benefits $ 3,255,068
Services & Supplies 1,230,608
Other Charges 6,600
Fixed Assets 0
Gross Cost $ 4,492,276
Less:
Fixed Assets 0
Treasury Function Costs (1,106,506)
Business License Program (115,425)
TOTAL TAX COLLECTOR COST $ 3,270,346
LESS: TAX COLLECTOR REVENUE OFFSETS $ 1,716,603
NET TAX COLLECTOR COST $ 1,553,743
Fixed asset costs included in the A-87 allocation are
excluded from direct costs.
Source:
Cost:
Appendix B-1,Contra Costa Final Budget,Schedule 9F,Treasurer-Tax Collector Budget Unit,Actual 2005-2006
Final Budget Statement 2004-2005
Appendix B-2 Treasurer-Tax Collector Dept SB2557 Excluded Cost Total Expenditures 2004-2005
Revenue Offset:
Attachment I Page 9,Revenue Offsets,Tax Collector(2557SHxx.xls)
2557SI05.xls Page 5
ATTACHMENT
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX FUNCTION - DIRECT AND ACTUAL
DIRECT DEPARTMENTAL COSTS 2004-2005
Salaries & Employee Benefits $ 525,262 (1)
Information Technology Costs 338,532 (2)
Other Services and Supplies 55,119 (3)
Accounts Payable-Supplemental & Other Tax Refunds 5,707 (3)
Department Overhead Allocation 99,504 (4)
GROSS PROPERTY TAX FUNCTION COSTS $ 1,024,124
LESS: TOTAL PROPERTY TAX FUNCTION REVENUE OFFSETS $ 858,248 (5)
NET AUDITOR-CONTROLLER COST $ 165,876
Source:
Cost:
(1)Appendix D-1 Total Salary& Benefits-Tax Functions(2557SBxx.x1s)
(2)Appendix E-1
(3)Appendix F-1
(4)Appendix F-2
Revenue Offset:
Attachment 1 Page 9, Revenue Offsets, Auditor Controller(2557SHxx.xls)
2557SF05.xls Page 6
ATTACHMENT
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRECT AND INDIRECT COSTS 2004-2005
Clerk of the Board $ 37,615
Assessment Appeals Board -allowances and postage 16,773
County Counsel 321
TOTAL ASSESSMENT APPEAL BOARD COSTS $ 54,709
Source:
Appendix H-1
2557SM05.xls Page 7
ATTACHMENT
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Property Tax Net to
Department '* 2004-2005 Related Allocate
Actual
Assessor $ 914,225 100% $ 914,225
Tax Collector 338,484 73% 247,093
Auditor-Controller(Tax Division) 38,168 100% 38,168
TOTALS $ 1,290,877 $ 1,199,486
**A-87 Plan 2003-04 Actual is used since A-87 2004-05 is not yet available.
Source:
Appendix G-2
Attachment I Page 5 Gross &Total Tax Collector Cost(2557S105.xls)
2557SK05.xls Page 8
ATTACHMENT I
CONTRA COSTA COUNTY
2005-2006 Property Tax Administration Charges
REVENUE OFFSETS
County General
0005 9608 Supplemental Tax Administration Fees $ 4,102,385
$ 4,102,385
Assessor
0016 1600 Administration 2,155,391
1600 Excludable revenues(Direct credits and
non-property tax related revenues) (1,852,512)
0016 1605 Drafting 120
1610 Appraisal 30
1647 Roll Maintenance 129,319
$ 432,348
Tax Collector
0015 Tax Collector Revenue 2,791,736
Excludable revenues (Direct credits and (1,075,133)
non-property tax related revenues)
$ 1,716,603
Auditor-Controller
0010 1004 Tax &Cost Accounting Division Revenue 1,064,505
Excludable revenues (Direct credits and (206,257)
non-property tax related revenues)
$ 858,248
TOTAL REVENUE OFFSETS $ 7,109,584
Source :
County General: Appendix C-5(Calculation of Revenue Offset)
Assessor:Appendix C-2 (Calculation of Revenue Offset)
Tax Collector: Appendix C-3 (Calculation of Revenue Offset)
Auditor Controller:Appendix C-4(Calculation of Revenue Offset)
2557SH05.xis Page 9
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PROOF OF PUBLICATION /(J
(2015.5 C.C.P.) I � '
STATE OF CALIFORNIA
County of Contra Costa
I am a citizen of the United States and a resident of the
County aforesaid; I am over the age of eighteen years,
and not a party to or interested in the above-entitled
matter.
I am the Principal Legal Clerk of the Contra Costa Times,
a newspaper of general circulation, printed and published
at 2640 Shadelands Drive in the City of Walnut Creek,
County of Contra Costa, 94598.
And which newspaper has been adjudged a newspaper of
general circulation by the Superior Court of the County of
Contra Costa, State of California, under the date of
October 22, 193,4. Case Number 19764.
The notice, of which the annexed is a printed copy (set in
type not smaller than nonpareil), has been published in
each regular and entire issue of said newspaper and not
in any supplement thereof on the following dates, to-wit:
January 27,
all in the year of 2006
1 certify (or declare) under penalty of perjury that the
foregoing is true and correct.
Executed at Walnut Creek, California.
On this 30 day of January, 20006
Signature
Contra Costa Times
P O Box 4147
Walnut Creek, CA 94596
(925) 935-2525
Proof of Publication of:
(attached is a copy of the legal advertisement that
published)
BOARD OF SUPERVISORS
COUNTY OF CONTRA
COSTA,CALIFORNIA
NOTICE OF A
PUBLIC NEARING
NOTICE IS HEREBY GIVEN
that on Tuesday,March 7,
2006 at 9:30 a.m. in the
Board of Supervisor
Chambers, Room 107, of
the County Administra-
tion Building, 651 Pine
Street, Martinez, Califor-
nia,a public hearing will
be held for the Determi-
nation of Property Tax
Administrative Cost Re-
covery for 2005/06. A
copy of the Property Tax
Calculation Report wily be
on file on January 24,
2006, in the office of the
Clerk of the Board of Su-
pervisors at 651. Pine
Street, Room 106, Marti-
nez California
JOHN SWEETEN,Clerk of
the Board of Supervisors
and County Administrator
By:Emy L.Sharp-
Deputy Clerk
Date:January 24,2006
Legal CCT 4714
Publish January 27,2006
Anashia Lloyd To: EShar@cob.cccounty.us
<cctle als cctimes.c cc:
om> Subject: Re: 2005-06 PROPERTY TAX ADMINISTRATIVE COST RECOVERY
01/24/2006 10:35 AM
Please respond to
cctlegals
THE FOLLOWING e-mail contains pertinent information; please read it carefully in its
entirety.
PLEASE NOTE:All of our offices ivill be closed Presidents'Day,Monday, February 20,
2006.
Good Morning. if you have any questions regarding the he legal notice confirmed below, please
reference the legal number provided. Please only e-mail tocctle6als cctimes.com regarding
Contra Costa Times, Concord Transcript, or Contra Costa Sun legal notices. Thanks!
** LEGAL SCHEDULE CONFIRMATION **
TYPE: In-Column Liner, Classified Section
LEGAL NUMBER: 4714
PO#: 1129
Publication: CCT
Run Date(s): 01/27
Legal Acct#: 200 4197 .
Total Amount: $56.00
REVISIONS/CANCELLATIONS: I will need a cancellation requestreferencina the legal
number—or all changes attached in a final draft Microsoft Word Document—e-mailed to
cctle6als(a,,cctimes.com by no later than 4 PM tomorrow, Wed., 01/25. Otherwise, the legal will
publish as you e-mailed. Thanks!
Anashia Lloyd
Legal Advertising Coordinator
(925) 943-8019
(925) 943-8359 —fax
Contra Costa Times
ATTN: Legal Dept.
P.O. Box 4718
Walnut Creek, CA 94596
cetlegals@cctimes.com
EShar@cob.cccounty.us wrote:
Dear Anashia,
4
LEGL PUB CATION
A L RE UI STI ON
Q
�= Contra Costa County I 04
From: Clerk of the Board To: Contra Costa Times
651 Pine St., Room 106 PO Box 5124
Martinez, CA 94553 Walnut Creek,-CA'94596
EMY L. SHARP
Requested by: , Date: JANUARY 24, 2006
Phone No 510-335-1903 Reference No:- 1129
Org: Sub Object: 2190 Task: sAs Activity: _
Publication Date (s): JANUARY 27, 2006
2006
No. of Pages: (2)
LEGAL PUBLICATION- .2005/06 PROPERTY TAX ADMINISTRATIVE COST .
RECOVERY
"e-mail"
-—Immediately upon aspiration of publication••••t — —
send in one affidavit for each publication in
order that the auditor may be authorized to pay your bill.
Authorized Signature: r
Please confirm date of publication & receipt of this fax.
tA
BOARD OF SUPERVISORS
COUNTY OF CONTRA COSTA, CALIFORNIA
NOTICE OF A PUBLIC HEARING
NOTICE IS HEREBY GIVEN that on Tuesday, March 7, 2006 at 9:30 a.m. in the
Board of Supervisor Chambers, Room 107, of the County Administration
Building, 651 Pine Street, Martinez, California, a public hearing will be held for
the Determination of Property Tax Administrative Cost Recovery for 2005/06. A
copy of the Property Tax Calculation Report will be on file on January 24, 2006,
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: Emy L. Sharp — Deputy Clerk
Date: January 24, 2006
Date of Publication: January 27, 2006