HomeMy WebLinkAboutMINUTES - 03071995 - 1.43 TO: BOARD OF SUPERVISORS
FROM: Phil Batchelor, County Administrator
DATE: March 7 , 1995 '
SUBJECT: Property Tax Administration Charges
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS
1 . Adopt the attached findings of the Board of Supervisors and
Auditor-Controller regarding the February 28, 1995 Public
Hearing on property tax administrative charges for fiscal year
1994-95 .
2 . Adopt the attached resolution implementing property tax
administrative charges for fiscal year 1994-95 .
BACKGROUND/REASONS FOR RECOMMENDATIONS
On February 14, 1995 the Auditor-Controller filed, with the Clerk
of the Board, a report on the 1994-95 fiscal year property tax
charges for each local jurisdiction receiving property taxes in
Contra Costa County. On February 28, 1995 during the Board of
Supervisor' s meeting a noticed public hearing was held on the
report . 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 fifth year
that property tax administrative charges have been in place.
CONTINUED ON ATTACHMENT: YES SIGNATURE
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S) :
ACTION OF BOARD ON marcn 1 , 1995 APPROVED AS RECOMMENDED x_ OTHER
IT IS BY THE BOARD ORDERED that recommendation 1 is APPROVED and
Resolution 95/91 is ADOPTED; and recommendation 2 is APPROVED and
Resolution 95/92 is ADOPTED.
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
x UNANIMOUS (ABSENT 1 TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED ON THE
ABSENT: ABSTAIN: MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Orig: County Administrator ATTESTED March 7 , 1995
cc: County Counsel PHIL BATCHELOR, CLERK OF
Auditor-Controller
THE BOARD OF SUPERVISORS
AND TT ADMI TRATOR
BY J , DEPUTY
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THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 7 , 1995, by the following vote:
AYES: Supervisors Smith, DeSaulnier, Torlakson, and Bishop
NOES: None
ABSENT: Supervisor Rogers
ABSTAIN: None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Administrative ) RESOLUTION NO. 95/ 91
Cost Recovery Provisions of )
Revenue andTaxation Code )
section 95 . 3 . )
A public hearing having been held during the Board of Supervisors
meeting on February 28, 1995, on implementation of the property tax cost
recovery provisions of Revenue and Taxation Code section 95 . 3, as provided
in Board of Supervisors ' Resolution No. 95/52, the Board of Supervisors,
and the Auditor-Controller, hereby make the following findings and
determination.
A.
Property Tax Administrative Cost Recovery
1 . On February 14 , 1995, the Auditor-Controller filed with the Clerk
of the Board of Supervisors a report of the 1993-1994 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 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 excepting
school entities, for the local jurisdiction' s proportionate share of such
administrative costs .
2 . On February 28, 1995 at the Board of Supervisors meeting a public
hearing was held on the Auditor-Controller' s report, notice of which was
given as required by law and by Board of Supervisors ' Resolution 95/52 .
3 . The report of ,the Auditor-Controller filed on February 14 , 1995 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 1993-1884 fiscal year property tax administrative costs proportionally
attributable to local jurisdictions .
4 . The additional revenue received by Contra Costa County on account
of its 1993-1994 fiscal year property tax administrative costs pursuant to
Revenue and Taxation Code section 95 . 3 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 1994-1995 may be reallocated
to finance other county services . In the event that the actual 1994-1995
costs for assessing, collecting and allocating property taxes plus
allowable overhead costs are less than the amounts determined in the
February 14 , 1995 report by the Auditor-Controller, the difference shall be
proportionally allocated to the respective local jurisdictions which paid
property tax administration charges .
RESOLUTION NO. 95/ 91
-1-
B
FINDINGS
1 . No written objections were received at the February 28 , 1995
public hearing on the Auditor-Controller' s report of February 14 , 1995 .
2 . The Board of Supervisors and the Auditor-Controller find that AB
3347 ( 1994 Statutes , chapter 1167 ) 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 14 , 1995 are correct.
4 . Notice as required by law was given of the public hearing of
February 28 , 1995 on the Auditor-Controller' 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. OrCOrari 1 hereby certify that this is a true and correct copy of
an action taken and entered on the minutes of the
Contra Co a County Auditor-Controller Board of Supervisors on the date shown.
ATTESTED: idC^� , �q ci
PHIL RAThHELOR,Clerk of the Board
Orig. Dept: County Counsel o j/)AA^
pervisors d County Administrator
cc: County Administrator
Auditor-Controller ByDecuty
Clerk of the Board
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F
RESOLUTION NO. 95/x_
-2-
f
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 7 , 1995 , by the following vote:
AYES: Supervisors Smith, DeSaulnier, Torlakson and Bishop
NOES: None
ABSENT: Supervisor Rogers
ABSTAIN: None
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the )
Property Tax Administrative ) RESOLUTION NO. 95/ 92
Cost Recovery Provisions of )
Revenue and Taxation Code )
section 95 . 3 . )
A public hearing having been held during the Board of Supervisors '
meeting of February 28 , 1995 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 1993-1994 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. 95/52 .
So found and determined
I Itereby certify that this Is a true and correct copy of
Kenneth J. 96 rcoran an action taken and entered on the minutes of the
Contra Costa County Auditor-Controller Board of Supervi ors on a dtatte shown..
ATTESTED: 1 I I S"l �
BAT6HELOR,Clerk of the Board
Supervisors ond County Administrator
a
By J DeDuty
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ORIG. DEPT:
cc:
RESOLUTION NO. 95/ 92
-1-
f Office of
AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
February 14, 1995
TO: Contra Costa County Board of Supervisors
FROM: Kenneth J. Corcoran, Auditor-Contr Her
SUBJECT: 1994/95 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, 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. Due to the above
Revenue & Taxation Code changes, on February 7, 1995, Resolution No 93/56
was repealed .and replaced by Resolution 95/52. The following attachments
comprise the report of the Auditor-Controller pursuant to Resolution No. 95/52 for
the 1994/95 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, and Auditor-Controller for the 1993/94 fiscal year. Also included are
all offsetting revenues received by the County for providing property tax related
services. The 1993/94 net cost of property tax administration was$7,351,507.
Attachment II allocates the$7,351,507 net cost to each incorporated city and to
each local jurisdiction'receiving property tax revenues during the 1994/95 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.
EXHIBIT A
ATTACHMENT 1
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
Property Tax Administration Charges for 1994-1995
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 1993/94 Department Revenue Offsets
9 Allocation of Cost to Taxing Agencies
2557sL94.XLs Page 2
i
r•
ATTACHMENT 1
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1994-1995
NOTE: Per Revenue and Taxation Code Section 95,the property tax administration
fee to be charged in the 1994-95 Fiscal Year shall be based on the 1993-94
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, 1993-94 Fiscal Year.
Assessor 7,511,476
Tax Collector 1,611,091
Auditor-Controller 991.546
Total 10,114,113
Overhead Cost per Circular A-87, 1993-94 Fiscal Year:
Assessor 413,731
Tax Collector 106,954
Auditor-Controller 87,036
Total 607,721
Less: Fees Received for Property Tax Related Services, 1993-94:
County General 955,007
Assessor, 295,558
Tax Collector 1,329,816
Auditor-Controller87 9.946
Total -3,370,327
Net Property Tax Administration Cost,
1993-94 Fiscal Year: 7,351,507
2557sE94.xLs Page 3
l
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Chames for 1994-1995
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1993-94
Salaries&Employee Benefits 6,692,131
Services&Supplies 849,378
Other Charges 1,724
Fixed Assets 59,533
Gross Cost 7,602,766
Less:
Intrafund Transfers -30,033
Lease Purchase -1,724
Fixed Assets -59,533
TOTAL ASSESSOR COST 7,511,476
TOTAL ASSESSOR REVENUES 295,558
NET ASSESSOR DEPARTMENT COST 7,215,918
2557SC94.xLS Page 4
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Chames for 19941995
TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1993-94
Salaries& Employee Benefits 1,516,668
Services& Supplies 583,487
Other Charges 38,976
Fixed Assets 36,268
Gross Cost 2,175,399
Less:
Treasury -480,038
Business License Program -48,002
Fixed Assets -36,268
TOTAL TAX COLLECTOR COST 1,611,091
REVENUES
Gross Revenue 2,434,718
Less 93-94 1% Contractual Collection Fee -29,732
Less Investment Services Fees -154,927
Less Miscellaneous Service Revenues 920,243
TOTAL TAX COLLECTOR REVENUE 1,329,816
NET TAX COLLECTOR COST 281,275
2557SI94.XLS Page 5
I
ATTACHMENT
i
CONTRA COSTA COUNTY
Property Tax Administration Charoes for 1994-1995
AUDITOR-CONTROLLER'S DEPARTMENT
G
PROPERTY TAX DIVISION-DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COSTS 1993-94
Salaries&Employee Benefits 642,991
Data Processing Charges 204,948
Department Indirect Costs 109,436
Accounts Payable-Supplemental &Other Tax Refunds 34.171
Gross Tax Division Costs 991,546
TOTAL TAX DIVISION REVENUES -789.946
NET AUDITOR-CONTROLLER COST 201,600
2WSF94-XLS Page 6
1
ATTACHMENTI
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1994-1995
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Prop Tax Net to
Department 93-94 Actual Related Allocate
Assessor 413,731 100% 413,731
Tax Collector 144,533 74% 106,954
Auditor-Controller 87,036 100% 87,036
TOTALS 645,300 607,721
25WSK9A.XLs Page 7
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 1994-95
REVENUE OFFSETS
County General Revenues
0005 9608 Supplemental Administration Fees 697,963
0005 9174 Penalty&Costs Delinquent Tax 257,044
955,007
Assesso
0016 1600 Administration 547,388
1600 Less: Prior year SB 2557 revenue -300,000
0016 1605 Drafting 1,768
1630 Public Service 276
1647 Roll Maintenance 46.126
295,558
Auditor
0010 1004 Tax& Special District Division Revenue 974,336
0010 9610 Exclude: Special District Accounting Fees -61,950
0010 9607 Redevelopment Reimbursement -51,434
9607 1/4 of 1% County Special Districts Revenues -52,100
9607 1993-94 Contractual Fees -18.906
789,946
Tax Collector
0015 Net Tax Collector Revenue 1.329,816
TOTAL REVENUE OFFSETS 3,370,327
2WSH94.XLS Page 8
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