HomeMy WebLinkAboutMINUTES - 01232007 - C.10 TO: BOARD OF SUPERVISORS
CONTRA
FROM: John Cullen kCOSTA
County Administrator l,s COUNTY
DATE: JANUARY 23, 2007
SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY
l
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1. RECEIVE the 2006-07 report of the Auditor-Controller that contains the property tax-
related costs of the Assessor, Tax Collector, Auditor and Assessment Appeals Board for
the 2005-06 fiscal year, as required by Resolution 97/129.
2. FIX March 6, 2007 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 BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOA D N •7' APPROVED AS RECOMMENDED OTHER
VOTES OF SUPERVISORS
Y1 HEREBY CERTIFY THAT THIS IS A
1r UNANIMOUS(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
CC: County Administrator ATTESTED 'VC " G ,ZL'7' � oZ4te/7
Auditor-Controller JOHN CULLEN,CLERK OF
County Counsel THE BOARD OF SUPERVISORS
AND COUNTY ADMINISTRATOR
BY ,DEPUTY
Contra Costa County
Office of �E L
� \
COUNTY AUDITOR- Stephen J.Ybarra
CONTROLLER Auditor-Controller
Elizabeth A.Verigin
625 Court Street Assistant AuditorController
Martinez, California 94553-1282
Telephone (925) 646-2181
rq.couN'fr
Fax (925) 646-2649
January 17, 2007
TO: Contra Costa County Board of Supervisors
FROM: Stephen J. Ybarra, Auditor-Controller
SUBJECT: 2006-2007 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.
The following attachments comprise the 2006-07 Property Tax Administration
report of the Auditor-Controller pursuant to County Board of Supervisor's
Resolution No. 97/129.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, Assessment Appeals Board, and Auditor-Controller for the 2005-06
fiscal year. Also included are all offsetting revenues received by the County for
providing property fax related services. The 2005-06 net cost of property tax
administration was $11,061,768. This amounts to approximately .62%, of all 2005-06
property taxes levied countywide.
Attachment II allocates the $11,061,768 net cost to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 2006-07
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 $3,913,878.
ATTACHMENT I
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
2006-2007 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
2557SLO6.xis Page 2
ATTACHMENT I
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration
fee to be charged in the 2006-07 Fiscal Year shall be based on the 2005-06
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;332,210
Tax Collector 3,488,671
Auditor-Controller 1,065,949
Assessment Appeals Board 66.403
Total $18,953,233
Overhead Cost per Circular A-87:
Assessor $ 799,449
Tax Collector 228,446
Auditor-Controller 38,025
Total $1,065,920
Less: Fees Received for Property Tax Related Services:
County General $ 5,872,698
Assessor 402,740
Tax Collector 1,784,858
Auditor-Controller 897,089
Total $8,957,385
Net Property Tax Administration Cost,
2006-2007 Fiscal Year $11.061.768
Source:
Attachment I Page 4 (2557SCxx.xls)
Attachment I Page 5 (2557SIxx.xls)
Attachment I Page 6 (2557SFxx.xls)
Attachment I Page 7 (2557SMxx.xls)
Attachment I Page 8 (2557SKxx.xls)
Attachment I Page 9 (2557SHxx.xl.$)
2557SE06.xls Page 3
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2005-2006
Salaries & Employee Benefits $ 12,107,383
Services & Supplies 2,390,871
Fixed Assets 0
Other Charges 2,500
Gross Cost $ 14,500,754
Less:
Intrafund Transfers (168,544)
Fixed Assets 0
TOTAL ASSESSOR COST $ 14,332,210
LESS: ASSESSOR REVENUE OFFSETS (402,740)
NET ASSESSOR DEPARTMENT COST 13,929,470
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.
Source:
Cost:
Appendix A-1, Contra Costa Final Budget, Schedule 9F, Assessor Budget Unit, Actual 2006-2007
Final Budget Statement, Final Expenditure Ledger, JVs 2005-2006
Revenue Offset:
Attachment I Page 9, 2557SHxx.xls, Revenue Offsets, Assessor
Page 4
2557SC06.xls
ATTACHMENT I
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2005-2006
Salaries & Employee Benefits $ 3,415,562
Services & Supplies 1,357,197
Other Charges 20,993
Fixed Assets 0
Gross Cost $ 4,793,752
Less:
Fixed Assets 0
Treasury Function Costs (1,184,086)
Business License Program (120,995)
TOTAL TAX COLLECTOR COST $ 3,488,671
LESS: TAX COLLECTOR REVENUE OFFSETS $ (1,784,858)
NET TAX COLLECTOR COST $ 1,703,813
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 2006-2007
Final Budget Statement 2005-2006
Appendix B-2 Treasurer-Tax Collector Dept SB2557 Excluded Cost Total Expenditures 2005-2006
Revenue Offset:
Attachment I Page 9, Revenue Offsets,Tax Collector
Page 5
2557S106.xis
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX FUNCTION - DIRECT AND ACTUAL
DIRECT DEPARTMENTAL COSTS 2005-2006
Salaries & Employee Benefits $ 497,291 (1)
Information Technology Costs 382,280 (2)
Other Services and Supplies 94,339 (3)
Accounts Payable- Supplemental &Other Tax Refunds 4,674 (3)
Department Overhead Allocation 87,365 (4)
GROSS PROPERTY TAX FUNCTION COSTS $ 1,065,949
LESS: TOTAL PROPERTY TAX FUNCTION REVENUE OFFSETS $ (897,089) (5)
NET AUDITOR-CONTROLLER COST $ 168,860
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:
(5) Attachment I Page 9, Revenue Offsets, Auditor Controller
Page 6
2557SF06.xls
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRECT AND INDIRECT COSTS 2005-2006
Clerk of the Board $ 42,708
Assessment Appeals Board -allowances and postage 12,860
County Counsel 10,835
TOTAL ASSESSMENT APPEAL BOARD COSTS $ 66,403
Source:
Appendix H-1
2557SM06.xls Page 7
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Property Tax Net to
Department ** 2005-2006 Related Allocate
Actual
Assessor $ 799,449 100% $ 799,449
Tax Collector 312,940 73% 228,446
Auditor-Controller(Tax Division) 38,025 100% 38,025
TOTALS $ 1,150,414 $ 1,065,920
**A-87 Plan 2004-05 Actual is used since A-87 2005-06 is not yet available.
Source:
Appendix G-2
Attachment I Page 5 Gross &Total Tax Collector Cost(2557S105.xis)
2557SK06.xis Page 8
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
REVENUE OFFSETS
County General
0005 9608 Supplemental Tax Administration Fees $ 5,872,698
$ 5,872,698
Assessor
0016 1600 Administration 1,497,4.12
1600 Excludable revenues (Direct.credits and
non-property tax related revenues) (1,304,000)
0016 1605 Drafting 14,286
1610 Appraisal 0
1647 Roll Maintenance 195,043
$ 402,740
Tax Collector
0015 Tax Collector Revenue 2,833,080
Excludable revenues (Direct credits and (1,048,222)
non-property tax related revenues)
$ 1,784,858
Auditor-Controller
0010 1004 Tax & Cost Accounting Division Revenue 1,121,460
Excludable revenues (Direct credits and221 4,371)
non-property tax related revenues)
$ 897,089
TOTAL REVENUE OFFSETS $ 8,957,385
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)
2557SH06.xls Page 9
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"Contra Costa Times To: EShar@cob.cccounty.us
Legals" cc:
` :• <cctlegals@cctimes.c Subject: Re: PROPERTY TAX ADMINISTRATIVE COST RECOVERY FOR
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01/29/2007 03:45 PM
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FROM: Clerk of the Board TO: Contra Costa Times
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LEGAL PUBLICATION NOTICE OF PUBLICATION HEARING ON
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JOHN CULLEN, Clerk of the Board
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By: Emy L. Sharp — Deputy Clerk
Date: January 23,2007
Date of Publication: February 06, 2007