HomeMy WebLinkAboutMINUTES - 05191987 - 1.42 -9 -042
To BOARD OF SUPERVISORS
FROM: Phil Batchelor Contra
County Administrator
Costa
DATE'. May 13 , 1987 County
SUBJECT:
Legislation: Senate Bill 134 (Deddeh)
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
'Adopt a position of opposition to SB 134 by Senator Wadie Deddeh
which would exclude "fixtures" as defined from the definition of
property subject to the supplemental property tax.
BACKGROUND:
Under existing law, property which changes ownership, or which is
newly constructed after the lien date, is assessed on the date
the change in ownership occurs or on the date the new
construction is complete and is thereafter subject to the
supplemental property tax assessment.
Fixtures--which generally includes such item as equipment and
machinery--are currently subject to the supplemental property tax
as well as the buildings in which they may be contained.
Senator Deddeh has introduced SB 134 which woul�q exclude fixtures
from the supplemental property tax roll. The County Assessor
estimates that the supplemental roll contains fixtures valued at
$100 million and that their exclusion from the supplemental roll
would result in a property tax loss to the County General Fund
alone of $250,000 per year. Other jurisdictions of local
government would likewise lose approximately $750,000 per year.
SB 134 provides no reimbursement for the loss of property tax
revenue and this office, therefore, joins the Assessor in
recommending that the Board oppose SB 134 as amended in the
Senate on March 25, 1987 .
CONTINUED ON ATTACHMENT: _ YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
_ APPROVE OTHER
S I GNATURE(S I: ( �l�a��C F� ff�&
ACTION OF BOARD ON May N, LQ)Z APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT 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.
CC: County Administrator ATTESTED _ 0"
County Assessor PHIL BATCHELOR, CLERK OF THE BOARD OF
Jackson/Barish & Associates SUPERVISORS AND COUNTY ADMINISTRATOR
Senator Wadie Deddeh
BY
M382/7-83 .DEPUTY