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To BOARD OF SUPERVISORS
FROM: PHIL BATCHELOR, C Itra
EXECUTIVE DIRECTOR CWLa
DATE: March 3, 1986 C
oiry
SUBJECT: County Share of Tax Increment from Future City Redeyelopment' Frojects.
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTION
Adopt a resolution electing to receive tax increments
attributable to 1) increases in the tax rate, and 2) increases in
assessed value resulting from the annual 112 percent increase, "
from all future redevelopment projects adopted by any city within
the County.
FINANCIAL IMPACT
Assures that the County will receive at least the minimum share
of tax increment it is entitled to from all future redevelopment
projects in the County. The County may receive a larger portion
.of increment depending upon financial burden or detriment caused
by the project. --
BACKGROUND/REASONS FOR RECOMMENDATION
California Community Redevelopment Law provides that
redevelopment projects may be financed by what is commonly known
as "Tax Increment Financing. " The tax increment being that
portion of increased property tax revenues generated within a
redevelopment project area following project adoption. Normally
all tax increments generated by a redevelopment project would
flow to the respective redevelopment agency, to the extent that
the agency had incurred indebtedness in furthering the project.
The law provides, however, that affected taxing agencies, such as
the County, may elect to receive a portion of the tax increments
generated by a project. Specifically the County is entitled to
the tax increment resulting from:
1. Increases in the tax rate imposed for the benefit of
the County (e.g. an override of the 1 percent tax rate
established by Proposition 13 ) .
2 . Increases in assessed valuation of taxable property in
the project area resulting from the annual inflationary
adjustment ( i.e. limited to a maximum of percent per
year) .
CONTINUED ON ATTACHMENT: X YES SIGNATURE: ! �/
RECOMMENDATION OF COUNTY ADMINISTRATOR RECO EN �ATI N F B ARD C TTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON March 11, 1987-- APPROVED AS RECOMMENDED OTHER
The Board acknowledged receipt' of the aforesaid report and
adopted Resolution No . 86/116 .
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT III AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
Executive Director March 11, 1986
CC: ATTESTED
Redevelopment Director PHIL BATCHELOR, CLERK OF THE BOARD OF
Auditor-Controller SUPERVISORS AND COUNTY ADMINISTRATOR
Assessor
Treasurer-Tax Collector
M382/7-83 BY ,DEPUTY
v
t
Tax Increment Financing
Page 2
The County may elect to receive those portions of tax increment
outlined above by simple resolution. The attached resolution is
intended to apply to all future redevelopment projects adopted by
any city within the County. This does not preclude the County
and any individual city redevelopment agency from mutually
agreeing to a different share of increment for a particular
project at the time of adoption, although the law currently
requires a finding of financial burden or detriment caused by- the
project.
The attached resolution is intended to cover all affected taxing
entities for which the Board of Supervisors is the governing
body.
A: 3-22-86.bo3
attachment
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this order on March 11, 1986 by the following vote:
AYES: Supervisors Fanden, McPeak, Torlakson, Powers
NOES: None
ABSENT: Supervisor Schroder
ABSTAIN: None
Resolution No. 86/116
SUBJECT: County Share of Tax Increment from
Future City Redevelopment Projects
California Community Redevelopment Law provides that prior to adoption by a legislative
body of a Redevelopment Plan providing for tax increment financing an affected taxing
agency may elect to be allocated a certain portion of the tax increment pursuant to Health
and Safety Code Section 33676.
Therefore, the Contra Costa County Board of Supervisors does hereby resolve as follows:
1. The County elects to be allocated, in addition to the portion of taxes allocated
to the County pursuant to subdivision (a) of Health and Safety Code Section
33670, all of the tax revenues allocated to a redevelopment agency pursuant to
subdivision (b) of Health and Safety Code Section 33670 attributable to the
following:
a. Increases in the rate of tax imposed for the benefit of the County which
levy occurs after the tax year in which the ordinance adopting the
redevelopment plan becomes effective.
b. Increases in . the assessed value of the taxable property in the
redevelopment project area, as the assessed value is established by the
assessment roll last equalized prior to the effective date of the ordinance
adopting the redevelopment plan pursuant to subdivision (a) of Health &
Safety Code Section 33670, which are, or otherwise would be, calculated
annually pursuant to subdivision (f) of Section- 110.1 of the Revenue. and
Taxation Code.
2. This resolution shall apply to any redevelopment plan providing for
tax-increment financing pursuant to Section 33670, adopted by any legislative
body within the County of Contra Costa subsequent to the effective date of this
resolution, unless an agreement is entered into between the County and
legislative body providing otherwise.
3. This resolution is intended to apply to all affected taxing entities for which .
the Contra Costa County Board of Supervisors is the governing body, including, _
but not limited to the following:
All Fire Protection Districts
Flood Control and Water Conservation District
Sanitation Districts 5, 7B, 15 and 19
All County Service Areas
Storm Drainage District
Storm .Drain Maintenance District
RESOLUTION NO. 86/116
-4. The County Administrative Officer is directed to transmit this resolution to:
a. The legislative body of all incorporated cities within the County.
b. All redevelopment agencies with the County.
C. The County Assessor.
d. The County Treasurer-Tax Collector.
e. The County Auditor-Controller.
hereby certify that this is a true and correct copy of
an action taken and entered on the minutos of the
Board of Supervisors on the date shown.
ATTESTED: 7X,4_,�, //. //A
PI?IL BATCHELOR, Clerk of the Board
of Supervisors and County Adrr:nistrator
By 0, 0' , Deputy
RESOLUTION N0.