HomeMy WebLinkAboutRESOLUTIONS - 01012001 - 2001-110 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 13, 2001, by the following vote:
AYES: Supervisors Gioia, Gerber, DeSaulnier, Glover and Uilkema
NOES: None
ABSENT: None
ABSTAIN: None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery Pro- ) RESOLUTION NO Fit)OIL
110
visions of Revenue and Taxation Code )
section 95.3 )
A public hearing having been held during the Board of Supervisors' meeting of March
13, 2001, on the Auditor-Controller's report of the property tax related costs of the Assessor, Tax
Collector, Auditor, and Assessment Appeals Board proportionately attributable to each local
jurisdiction in Contra Costa County;
And no written objection to the report having been received;
And the Board of Supervisors and the Auditor-Controller having jointly and severally
made findings and determinations on the report;
The Contra Costa County Board of Supervisors and the Contra Costa County Auditor-
Controller hereby jointly and severally determine that the property tax administrative costs
proportionately attributable to each local jurisdiction for the 1999-2000 fiscal year are as set forth
in the Auditor-Controller's report, Exhibit A attached hereto. The Auditor-Controller will collect
from each local jurisdiction such property tax administrative costs in accordance with Revenue
and Taxation Code section 95.3 as provided in Board of Supervisors' Resolution No. 97/129.
So fou and determined
I hereby certify that this is a true and correct
copy of an action taken and entered on the
Kenneth J. Corcpqan minutes of the Board of Supervisors on the
Contra Costa County Auditor-Controller date shown in i Al 13 �rn I
ATTESTED:
JOHN SWE EN, Clerk of the Board
of ervi and Co Administrator
ORIG. DEPT: County Counsel
cc: Auditor-Controller
4.44 1 `� Deputy
County Administrator
MAM/jh
I:VOANN\MAM\imple-proptax.wpd
RESOLUTION NO. 2001/110
-1-
Office of
AUDITOR-CONTROLLER EXHIBIT A
Contra Costa County
Martinez, California
January 31, 2001
TO: Contra Costa County Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: 2000-2001 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 2000-01 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, Assessment Appeals Board, and Auditor-Controller for the 1999-00
fiscal year. Also included are all offsetting revenues received by the County for
providing property tax related services. The 1999-00 net cost of property tax
administration was $10,450,400. This amounts to 1% of all 1999-00 property taxes
levied countywide.
Attachment II allocates the $10,450,400 net cost to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 2000-01
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 $5,174,254.
ATTACHMENT I
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
Property Tax Administration Charges for 2000-2001
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 1999-00 Department Revenue Offsets
10 Allocation of Cost to Taxing Agencies
2557SLOO.xis Page 2
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
NOTE: Per Revenue and Taxation Code Section 95.3, the property tax administration
fee to be charged in the 2000-01 Fiscal Year shall be based on the 1999-00
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 Relate,Cost, 1999-00 Fiscal Year:
Assessor $ 10,793,102
Tax Collector 2,257,632
Auditor-Controller 715,555
Assessment Appeals Board 82.325
Total $ 13,848,614
Overhead Cost per Circular A-87, 1999-00 Fiscal Year:
Assessor $ 396,920
Tax Collector 135,965
Auditor-Controller 41.247
Total 574,132
Less: Fees Received for Property Tax Related Services, 1999-00:
County General $ 1,367,662
Assessor 266,896
Tax Collector 1,610,524
Auditor-Controller 727.264
Total -3.972,346
Net Property Tax Administration Cost,
1999-00 Fiscal Year: $ 10,450,400
2557sE00.xIs Page 3
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1999-00
Salaries & Employee Benefits $ 8,859,425
w.. Services &Supplies 1,962,337
Other Charges 3,594
Fixed Assets 35,046
Gross Cost $ 10,860,402
Less:
Intrafund Transfers -28,660
Lease Purchase -3,594
Fixed Assets -35,046
TOTAL ASSESSOR COST $ 10,793,102
LESS: ASSESSOR REVENUES $ 266,896
NET ASSESSOR DEPARTMENT COST $ 10,526,206
2557SCo0.xls Page 4
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1999-00
Salaries& Employee Benefits $ 2,086,115
Services& Supplies 871,094
Other Charges 2,112
Gross Cost $ 2,959,321
Less:
Treasury Function Costs -619,860
Business License Program -81,829
TOTAL TAX COLLECTOR COST $ 2,257,632
LESS: TAX COLLECTOR REVENUE $ 1,610,524
NET TAX COLLECTOR COST $ 647,108
2557s100.x1s Page 5
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX FUNCTION -DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COSTS 1999-00
Salaries&Employee Benefits $ 397,953
Information Technology Costs 222,647
Other Services and Supplies 13,796
Accounts Payable-Supplemental &Other Tax Refunds 8,534
Department Overhead Allocation 72.625
GROSS PROPERTY TAX FUNCTION COSTS $ 715,555
LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 727.264
NET AUDITOR-CONTROLLER COST $ -11,709
2857sFo0.xls Page 6
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRECT AND INDIRECT COSTS 1999-00
Clerk of the Board $ 57,138
Assessment Appeals Board - allowances and postage 23,824
County Counsel 1,363
TOTAL ASSESSMENT APPEAL BOARD COSTS $ 82,325
2557SM00.xIs Page 7
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
A-87 OVERHEAD ALLOCATION
Percent -
A-87 Plan Property Tax Net to
Department 1999-00 Actual Related Allocate
Assessor $ 396,920 100% $ 396,920
Tax Collector 178,901 76% 135,965
Auditor-Controller(Tax Division) 41,247 100% 41,247
TOTALS $ 617,068 $ 574,132
2557SKo0.xls Page 8
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
REVENUE OFFSETS
County General Revenues
0005 9608 Supplemental Tax Administration Fees $ 1,367,662
$ 1,367,662
Assessor
0016 1600 Administration 3,008,216
1600 Excludable revenues:
Prior year SB 2557 revenue -530,000
AB 719 revenue from State -2,329,014
0016 1605 Drafting 1,830
1647 Roll Maintenance 115,864
266,896
Tax Collector
0015 Tax Collector Revenue 2,426,046
Excludable revenues (Direct credits and -815,522
non-property tax related revenues)
1,610,524
Auditor-Controller
0010 1004 Tax&Cost Accounting Division Revenue 1,029,763
Excludable revenues(Direct credits and -302,499
non-property tax related revenues)
727,264
TOTAL REVENUE OFFSETS $ 3,972,346
2557SHOO.)ds Page 9
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