HomeMy WebLinkAboutMINUTES - 03081994 - 1.53 5 7� C
TO: BOARD OF SUPERVISORS s.---L-
� Contra
FROM. Phil Batchelor, County Administrator
Costa
40¢ County
DATE: gsrq cGuK�
March 8, 1994
SUBJECT:
PROPERTY TAX ADMINISTRATION CHARGES
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1. Accept the attached findings of the Board of Supervisors and Auditor-Controller
regarding the March 1, 1994 Public Hearing on property tax administrative
charges for fiscal year 1993-94.
2. Adopt.the attached resolution implementing property tax administrative charges
for fiscal year 1993-94.
BACKGROUND:
On February 15, 1994 the Auditor-Controller filed, with the Clerk of the Board, a report
on the 1993-94 fiscal year property tax charges for each local jurisdiction receiving
property taxes in Contra Costa County (see report attached). On March 1, 1994, the
Board of Supervisors and the Auditor-Controller held a public hearing on the report, and
prior written was given as required by law. No written objections or oral objections were
presented at the hearing.
Attached to this Board order are two documents which are recommended for Board
approval. First, a statement of findings on the public hearing process and of the
background surrounding the process. Second, a resolution which formally implements
the administrative charges. If adopted, this will be the fourth year that property tax
administrative charges have been in place.
CONTINUED ON ATTACHMENT:. YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD CnMMITTVIE
APPROVE - OTHER
SIGNATURE(S):
ACTION OF BOARD ON March 8 , 1 9 9 4 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT IV ) 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.
ATTESTED March 8 , 1994
Contact: PHIL BATCHELOR,CLERK OF THE BOARD OF
CC: Auditor-Controller SUPERVISORS AND COUNTY ADMINISTRATOR .
County Counsel
County Administrator
BY 0a DEPUTY
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 8 , 1994 , by the following vote:
AYES: Supervisors Smith, Bishop, Torlakson and Powers
NOES: None
ABSENT: Supervisor McPeak
ABSTAIN: None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Admini- ) FINDINGS
strative Cost Recovery )
Provisions of Revenue )
and Taxation Code )
section 97 . 5 . )
The Contra Costa County Board of Supervisors and Auditor-Controller
having on March 1, 1994 held a public hearing on implementation of the
property tax cost recovery provisions of Revenue and Taxation Code section
97 . 5(d) , as provided in Board of Supervisors ' Resolution No . 93/56 , the
Board of Supervisors , and the Auditor-Controller, hereby make the following
findings and determinations .
A.
PROPERTY TAX ADMINISTRATIVE COST RECOVERY
1 . On February 15 ,1994 , the Auditor-Controller filed with the Clerk
of the Board of Supervisors a report of the 1992-1993 fiscal year property
tax-related costs of the assessor, tax collector and auditor, including the
applicable administrative overhead costs permitted by federal circular A-87
standards , proportionally attributable to each local jurisdiction in Contra
Costa County, in the ratio of property tax revenue received by each local
jurisdiction divided by the total property tax revenue received by all
local jurisdictions in the county for the current fiscal year. The report
included proposed charges against each local jurisdiction, for its
proportionate share of such administrative costs .
2 . On March 1 , 1994 , the Board of Supervisors and the Auditor-
Controller held a public hearing on the Auditor-Controller' s report, notice
of which was given as required by law and by Board of Supervisors '
Resolution 93/56 .
3 . The report of the Auditor-Controller filed on February 15 , 1994 is
hereby adopted, and the Board of Supervisors and the Auditor-Controller
find that amounts expressed in said report do not exceed the actual amount
of 1992-93 fiscal year property tax administrative costs proportionally
attributable to local jurisdictions .
4 . The additional revenue received by Contra Costa County on account
of its 1992-1993 fiscal year property tax administrative costs pursuant to
Revenue and Taxation Code section 97 . 5 shall be used only to fund the
actual costs of assessing, collecting and allocating property taxes . An
equivalent amount of the revenues budgeted to finance assessing, collecting
and allocating property taxes in fiscal year 1993-1994 may be reallocated
to finance other county services . In the event that the actual 1993-1994
costs for assessing, collecting and allocating property taxes plus
allowable overhead costs are less than the amounts determined in the
February 15, 1994 report by the Auditor-Controller, the difference shall be
proportionally allocated to the respective local jurisdictions which paid
property tax administration charges .
r
B.
FINDINGS
1 . No written objections were received at the March 1 , 1994 public
hearing on the Auditor-Controller' s report of February 15 , 1994 .
2 . The Board of Supervisors and the Auditor-Controller find that SB
1559 ( 1992. Statutes , chapter 697 ) is a lawful enactment, lawfully adopted .
No evidence to the contrary has been introduced .
3 . The amounts expressed in the Auditor-Controller' s report of
February 15 , 1994 are correct .
4 . Notice as required by law was given of the public hearing of March
1, 1994 on the Auditor-Controller' s report.
5 . The grounds stated herein to support findings are not exclusive
and any findings may be supported on any lawful ground, whether or not
expressed herein.
6 . If any finding herein is held invalid, such invalidity shall not
affect findings which can be given effect without the invalid provision,
and to this end, the invalid finding is severable.
So found and determined
Kenneth J. rcoran
Contra Cost County Auditor-Controller
1 hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the
Board of Supervisors on�the date shown.
ATTESTED: Idd'.di►a�1�
PHIL ElAtCHELOR,C erk of the Board
Superyrs and Co ty dministrator
J
MAM/f j b By .Deputy
fjb 3-93:a:\mam\findings.tax 4
Orig. Dept:
cc:
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I,S3
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 8 , 1994 , by the following vote:
AYES: Supervisors Smith, Bishop, Torlakson and Powers
NOES: None Y
ABSENT: Supervisor McPeak
ABSTAIN: None
and the Auditor-Controller by his following signature .
SUBJECT: Implementation of the )
Property Tax Admini- ) RESOLUTION NO. 94/ 141
strative Cost Recovery )
Provisions of Revenue )
and Taxation Code )
section 97 . 5 (d) )
The Contra Costa County Board of Supervisors and the Contra Costa County
Auditor-Controller having jointly and severally held a public hearing on
March 1, 1994 on the Auditor-Controller' s report of the property tax-
related costs of the Assessor, Tax Collector and Auditor 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 1992-93 fiscal year are as set forth in 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 97 . 5 (d ) as provided in Board of
Supervisors ' Resolution No . 93/56 .
So found and determined
Kenneth J . C coran
Contra Costa County Auditor-Controller
hereby certify that this is a true and correct copy of
an action taken and entered on the minutes of the
Board of Sup ora on the date shown
ATTESTED: IT{
PHIL BA HELOR,Clerk of the Board
Supery rs and 77 Administrator
By ,D@Duty
MAM/f j b
fjb 3-93:a:\mam\proptax.res
Orig. Dept:
cc:
Office of
AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
February 15, 1994
TO: Contra Costa County Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: 1993/94 Property Tax Administration Charges
Commencing with the 1990/91 fiscal year, Revenue and Taxation Code Section 97
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,
and Auditor, including applicable administrative overhead costs as permitted by Federal
Circular A-87 standards.
On February 9, 1993, the Contra Costa County Board of Supervisors adopted Resolution
No. 93/56 governing the procedure for implementing in Contra Costa County the
provisions of Revenue and Taxation Code Section 97.5 for the recovery by the County of
property tax administration costs. The following attachments comprise the report of the
Auditor-Controller pursuant to Resolution No. 93/56 for the 1993/94 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector,
and Auditor-Controller for the 1992/93 fiscal year. Also shown are the offsetting
revenues received by the County for providing various property tax related services. As
shown, the net cost in 1992/93 of property tax administration was $8,301,086.
Attachment II allocates amounts from the $8,301,086 proportionally attributable to each
incorporated city and to each local jurisdiction which received net property tax revenues
during the 1993/94 fiscal year. The cost allocation to each entity was based on the net
revenues of each entity as a percentage of total net revenues. Revenue and Taxation Code
Section 97.5 (d)(3) exempts school districts, community college districts, and the County
Office of Education from those provisions authorizing County recovery of proportionate
amounts of property tax administrative costs.
1
EXHIBIT A
r
ATTACHMENT 1
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
Property Tax Administration Charges for 1993-1994
Table of Contents
3 Summary Calculations
4 Contra Costa County Assessors Department
5 Contra Costa County Tax Collectors Department
6 Contra Costa County Auditor-Controllers Department
7 Federal A-87 Overhead Allocation
8 1992/93 Department Revenue Offsets
9 Allocation of Cost to Taxing Agencies
2557SL93.xLs Page 2
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1993-1994
NOTE: Per Revenue and Taxation Code Section 97,the property tax administration
fee to be charged in the 1993-94 Fiscal Year shall be based on the 1992-93
property tax related costs of the Assessor,Tax Collector, and Auditor,
including applicable overhead costs as permitted by Federal Circular A-87
standards_
Property Tax Related Cost, 1992-93 Fiscal Year:
Assessor 7,881,485
Tax Collector 1,726,684
Auditor-Controller 895,833
Total 10,504,002
Overhead Cost per Circular A-87, 1992-93 Fiscal Year.-
Assessor
ear:Assessor 574,583
Tax Collector 143,453
Auditor-Controller 62,836
Total 780,872
Less: Fees Received for Property Tax Related Services, 1992-93:
County General 1,047,385
Assessor 253,409
Tax Collector 1,030,412
Auditor-Controller 652,582
Total -2,983,788
Net Property Tax Administration Cost,
1992-93 Fiscal Year: 8,301,086
2557SE93-XLS Page 3
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1993-1994
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1992-93
Salaries& Employee Benefits 6,910,538
Services& Supplies 1,003,086
Other Charges 2,656
Fixed Assets 7,845
Gross Cost 7,924,125
Less:
Intrafund Transfers -32,139
Lease Purchase -2,656
Fixed Assets -7,845
TOTAL ASSESSOR COST 7,881,485
TOTAL ASSESSOR REVENUES 253,409
NET ASSESSOR DEPARTMENT COST 7,628,076
2557SC93.xLs Page 4
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1993-1994
TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1992-93
Salaries& Employee Benefits 1,549,067
Services&Supplies 594,346
Other Charges 76,030
Fixed Assets 4,385
Gross Cost 2,223,828
Less:
Treasury -437,950
Business License Program -54,809
Fixed Assets -4,385
TOTAL TAX COLLECTOR COST 1,726,684
REVENUES
Gross Revenue 1,238,736
Less 92-93 1% Contractual Collection Fee -22,424
Less Investment Services Fees -185,900
TOTAL TAX COLLECTOR REVENUE 1,030,412
NET TAX COLLECTOR COST 696,272
2557SI93.XLS Page 5
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1993-1994
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX DIVISION- DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1992-93
Salaries& Employee Benefits 584,218
Data Processing Charges 184,846
Department Indirect Cost 90,000
Accounts Payable - Supplemental & Other Tax Refunds 36,769
Gross Tax Division Cost 895,833
TOTAL TAX DIVISION REVENUES -652,582.
NET AUDITOR-CONTROLLER COST 243,251
2557SF93.XLS Page 6
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1993-1994
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Prop Tax Net to
Department 92-93 Actual Related Allocate
Assessor 574,583 100% 574,583
Tax Collector 183,914 78% 143,453
Auditor-Controller 71,405 88% 62,836
TOTALS 829,902 780,872
2557SK93.XLS Page 7
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1993-94
REVENUE OFFSETS
County General Revenues
0005 9608 Supplemental Administration Fees 766,320
0005 9040 Penalty& Costs Delinquent Tax 281,065
1,047,385
Assessor
0016 1600 Administration 202,346
0016 1605 Drafting 1,526
1610 Appraisal 7
1620 Business Division 863
1630 Public Service 342
1647 Roll Maintenance 48,325
253,409
Auditor
0010 1004 Tax& Special District Division Revenue 727,599
0010 9610 Less: Special District Accounting Fees -58,209
9610 Less: Direct Redevelopment Agency Fees -2,549
9607 Less: 1992-93 Contractual Collection Fees -14,259
652,582
Tax Collector
0015 Net Tax Collector Revenue 1,030,412
TOTAL REVENUE OFFSETS 2,983,788
2557SH93.XLS Page 8
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