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HomeMy WebLinkAboutMINUTES - 02112003 - C.30 ell" fe TO: BOARD OF SUPERVISORS Contra Costal FROM: John Sweeten County DATE: February 11, 2003 SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY Specific Request(s)or Recommendation(s)&Background&Justification RECOMMENDATION: 1. 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 2001-02 fiscal year,as required by Resolution 971129 2. FIX March 11, 2003 at 9:30a.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, pursuant to Government Code Section 6062a, the required legal notice and make supporting documentation available for public inspection. BACKGROUND/REASONS FOR RECOMMENDATION: 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: r�-�, _. Recommendation of County Administrator Recommendation of Board Committee Approve Other Signature(s): r� Action of Bo on:FEB• 11/03 Approved as Recommended Xx Other Vote of Supervisors: 1 HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN XX Unanimous(Absent III ) AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: al Abstain: Contact:Tony Enen(336-1894) Attested: FEBRUARY 11, 2001 cc: CAO John Sweeten,Clerk of Auditor-Controller the Board of Supervisors County Counsel and County Administrator By: LEPUTY Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California January 31, 2003 TO: Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 2002-2003 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 2002-03 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, Assessment Appeals Board, and Auditor-Controller for the 2001-02 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 2001-02 net cost of property tax administration was $12,468,986. This amounts to approximately I% of all 2001-02 property taxes levied countywide. Attachment II allocates the $12,468,986 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 2002-03 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 $6,092,745. ATTACHMENT I CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 2002-2003 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 2001-02 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 2557SLO2 Page 2 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2002-2003 NOTE: Per Revenue and Taxation Code Section 95.3, the property tax administration fee to be charged in the 2002-03 Fiscal Year shall be based on the 2001-02 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 $ 11,693,244 Tax Collector 2,650,208 Auditor-Controller 754,725 Assessment Appeals Board 91.229 Total $ 15,189,406 Overhead Cost per Circular A-87: Assessor $ 1,452,801 Tax Collector 209,963 Auditor-Controller 45,309 Total 1,708,073 Less: Fees Received for Property Tax Related Services: County General $ 1,708,902 Assessor 233,424 Tax Collector 1,713,247 Auditor-Controller 772,920 Total (4.428,493) Net Property Tax Administration Cost, 2001-02 Fiscal Year: $ 12.468.986 2557SE02 Page 3 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2002-2003 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2001-02 Salaries & Employee Benefits $ 9,615,919 Services&Supplies 2,108,422 Fixed Assets 0 Gross Cost $ 11,724,341 Less: Intrafund Transfers (31,097) Fixed Assets 0 TOTAL ASSESSOR COST $ 11,693,244 LESS: ASSESSOR REVENUES $ 233,424 NET ASSESSOR DEPARTMENT COST $ 11,459,820 2557SC42 Page 4 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Cha[ges for 2002-2003 TREASURER-TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2001-02 Salaries & Employee Benefits $ 2,555,116 Services &Supplies 1,049,363 Other Charges 4,644 Fixed Assets 74,024 Gross Cost $ 3,993,147 Less: Fixed Assets (74,024) Treasury Function Costs (866,741) Business License Program (92,174) TOTAL TAX COLLECTOR COST $ 2,650,208 LESS: TAX COLLECTOR REVENUE $ 1,713,247 NET TAX COLLECTOR COST $ 936,951 25575102 Page 5 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2002-2003 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX FUNCTION - DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 2001-02 Salaries& Employee Benefits $ 361,630 Information Technology Costs 309,240 Other Services and Supplies 38,784 Accounts Payable-Supplemental &Other Tax Refunds 6,422 Department Overhead Allocation 38,649 GROSS PROPERTY TAX FUNCTION COSTS $ 754,725 LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 772,920 NET AUDITOR-CONTROLLER COST $ (18,195) 2557SF02 Page 6 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2002-2003 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 2001-02 Clerk of the Board $ 75,808 Assessment Appeals Board-allowances and postage 14,500 County Counsel 921 TOTAL ASSESSMENT APPEAL BOARD COSTS $ 91,229 2557SM02 Page 7 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2002-2003 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Property Tax Net to Department 2001-02 Actual Related Allocate Assessor $ 1,452,801 100% $ 1,452,801 Tax Collector 291,615 72% 209,963 Auditor-Controller(Tax Division) 45,309 100% 45,309 TOTALS $ 1,789,725 $ 1,708,073 2557SK02 Page 8 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2002-2003 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Tax Administration Fees $ 1,708,902 $ 1,708,902 Assessor 0016 1600 Administration 2,481,860 1600 Excludable revenues: Prior year SB 2557 revenue (730,000) AB 719 revenue from State(Fund 115100) (1,636,436) 0016 1605 Drafting 420 1647 Roll Maintenance 117,580 233,424 233,424 Tax Collector 0015 Tax Collector Revenue 2,479,322 Excludable revenues (Direct credits and (7W075) non-property tax related revenues) 1,713,247 Auditor-Controller 0010 1004 Tax&Cost Accounting Division Revenue 902,985 Excludable revenues (Direct credits and (130,065) non-property tax related revenues) 772,920 TOTAL REVENUE OFFSETS $ 4,428,493 2557SH02 Page 9 z z W M d O R M o d 09 W M 0 r 03 r R O M N O NM M 07 r R r M 0000) ONr0O03A7 � C� tG � M O 0 0 OSMttS �fS03Or � CL7Rr05 � tL1NN � N r R C? 03 NCD 07 N P'O T Cf) M V00 Q + R to U-) Ctj r tt7 r O N h r r e=r N� r 00 p 0� ` t- T O Lj7O0OORtt7 rMtDrMU70304C7SM � rNdCC7RttsRCS7rNCDRCKSO607 � 03 tCiRNU7 � ONUSOtDNNMtDO Mt10Rt;9ORCDrtORrRCCSLCSO c N O 0S LCS Oo r O M CD tD M M it7 U) 0 R 0 117 8 0 0 0 r N M 0 O N OS M M r CD � N 0 0 M N w dt7 `ef N r Cp Cp OCS R d QS r 0 R r O 6D r R LD to vv CCS M 00) `e1° R R Ott OB N N CO R lCs CTs M M r st Qy M r R r 0 N U) R r tD CLS R by N r M M= O Ott7RrU7toU) LL7M �t rRrttSM � CAtDCD MM -t �p Nrr R r 4 � N OSMrr R R00C37CDMMLl OONMd �OON M OUi �t 0 0S C14 L v O O O p d C� CD 0o LL7 0 R tC7 053 R CJs 0 `CPO r R C7) L73 R Ltd M 0 O CTs CRD 0) 0400 CDtnC77 NMdTrOpMCDCD03MrrO0U7 MCVOayMM00 O� tO N Nit? 0NNtf7Or � OrOdMCDRtt7OOOOOrrO0000r O N.ALL. 03 M O 0 0 0 0 0 0 r T O O Cp 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C7 0 0 0 0 0 47 0 0 4 0 0 0 0 O O � OOCiC5C� O0C� O0CiC� O0C� 0C7O0C5OO000C> C� dC7OO st N Ct7 M O R O Lt) � KD O R CCS R R N N OL7 0 et N lC7 CO R et 0'S CD R r � CD N tl7 M R N M O W 00 OLS N +� CD `�P N R O R 0 O M R M R t77 R O t7s LY) N 0S CTs OS Cf) tD F- M CL7 r N N 0> O ct R Ch M tC7 r N r R 03 f-`N tt CO R d 00 R U7 tL) M KS7 O N 0 tt7 0 R W M 0 0 W N LO r R LO N CO LO OV 0 r M W O CA M R LO 0 0)W O +� c 03 O N r 00 CCS 0s US N M r T r tt7 O 07 03 M T r LO LO M N M MCD 057 N Z >:;. 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A copy of the fee proposal will be on file on February 11, 2003, 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 Sharp, Deputy Clerk Date: FEBRUARY 11, 2003 DATES OF PUBLICATION FEBRUARY 14, 2003 FEBRUARY 21, 2003