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HomeMy WebLinkAboutMINUTES - 02091999 - SD5 TO: BOAR} OF SUPERVISORS _ CONT FA FROM; Phil Batchelor ;. COSTA County Administrator - { COUNTY KATIE; FEBRUARY 9, 1999 SUBJECT: Property Tax Administrative Cost Recovery SPECIFIC REQUESTS)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATIONS: 1. RECEDE the report of the Auditor-Controller of the property tax related costs of the Assessor, Tax Collector, Auditor and Assessment Appeals Board for the 1997-98 fiscal year as required by Resolution 95/82. 1 FIX March 9, 1999 at 9:00 a.m. for a public hearing on the determination of property tax administrative costs. 8. DIRECT the Clerk of the Board to notify affected local jurisdictions of the public hearing. 4. DIRECT the Clerk of the Board to prepare and publish pursuant to Government Code Section6962a the required legal notice and make supporting documentation available for public inspection. BACKGROUND: In 1995, the Board adopted Resolution 95/52 which provides procedures for property tax administrative'cost recovery. The recommended actions are necessary for implementation of resolution 95/52 for the current fiscal year. CONTINUED ON ATTACHMENT: YES SIGNATURE: —2 -y .. RECOMMENDATION OF COUNTY ADMINISTRATOR—RECOMMENDATION OF BOARD COMMITTEE —APPROVE —OTHER SIGNATURE(S): ACTION OF BOARD ON F br =a 2-A-299 APPROVED AS RECOMMENDED ..&OTHER VOTE OF SUPERVISORS I HERESY CERTIFY THAT THIS IS A X UNANIMOUS(ABSENT V ) TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. Contact: Tony Enea(335-10130 CC: CAO ATTESTED_-Fe;rilarIr—_'Lgca County Counsel PHIL BATCHELOR,CLERK OF Auditor-Control'er HSiPERIORS I ► AN D BY EPUTY 1 Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California February 3, 1999 TO. Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT. 1998/99 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 1984/90 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, 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 1998/99 fiscal year. Attachment I summaries the direct and overhead costs of the Assessor, Tax Collector, Assessment Appeals Board, and Auditor-Controller for the 1997/98 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 1997/98 net cost of property tax administration was $9,438,767. This amounts to 11% of all 1997/98 property taxes levied countywide. Attachment Il allocates the $9,438,767 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 1948/49 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 casts. As a result, the County absorbs the Schools' share, which, this year, amounts to $4,687,225. ATTACHMENT I CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 1998-1999 Table of Contents 3 summary Calculations 4 Centra 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 1997/98 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 27SL98.xis Page 2 ATTACHMENT I CONTRA COSTA COUNTY Propgrty Tax Administration Charges for 1998-1999 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged in the 1998-99 Fiscal Year shall be based on the 1997-98 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 Related Cost, 1997-98 Fiscal Year: Assessor 9,211,093 Tax Collector 1,823,205 Auditor-Controller 761,054 Assessment Appeals Board 67,558 Total 11,862,910 Overhead Cost per Circular A-87, 1997-98 Fiscal Year: Assessor 650,741 Tax Collector 139,841 Auditor-Controller 78146 Total 868,728 Less: Fees Received for Property Tax Related Services, 1997-98: County General 873,554 Assessor 210,736 Tax Collector 1,471,298 Auditor-Controller 737,203 Total :3.292,871 Net Prop"Tax Administration Cost, 1997-98 Fiscal Year. 9,438,767 2567SE98.xis Page 3 ATTACHMENT CONTRA COSTA COUNTY Prooertv Tax Administration Charges for 1998-1999 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1997-98 Salaries & Employee Benefits 7,857,060 Services&Supplies 1,381,666 Other Charges 3,936 Fixed Assets 61,606 Cross Cost 9,304,268 Less: Intrafund Transfers 27,633 Lease Purchase -3,936 Fixed Assets -61,606 TOTAL ASSESSOR COST 9,211,093 TOTAL ASSESSOR REVENUES 210,736 NET ASSESSOR DEPARTMENT COST 9,000,357 2557Se98.x?5 Page 4 ATTACHMENT CONTRA COSTA COUNTY Progerty Tax Administration Charges for 1998-1899 TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1997-98 Salaries&Employee Benefits 9,872,188 Services&Supplies 822,307 Other Charges 663 Cross Cost 2,495,158 Less; Treasury -564,456 Business License Program -107,497 TOTAL TAX COLLECTOR COST 1,823,205 REVENUES Cross Revenue 1,970,017 Excludable revenues -498,719 TOTAL TAX COLLECTOR REVENUE 1,471,298 NET TAX COLLECTOR COST 351,907 2557SI98.xfs Page 5 ATTACHMENT I CONTRA COSTA COUNTY Prope&Tax Administration Charges for 1998-1999 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX DIVISION- DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 1997-98 Salaries& Employee Benefits 515,227 Data Processing Charges 189,381 Department Indirect Costs 4,759 Accounts Payable- Supplemental & Other Tax Refunds 41.587 GROSS TAX DIVISION COSTS 761,054 TOTAL TAX DIVISION REVENUES 7370283 NET AUDITOR-CONTROLLER COST 23,771 2557SF98.xss Page 6 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 1998-1999 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 1997-98 Clerk of the Board 553,205 Assessment Appeals Board-allowances and postage 12,700 County Counsel 1,853 TOTAL ASSESSMENT APPEAL BOARD COSTS 87,558 2557sM98.xds Page 7 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Cha es for 1998-1939 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Prop Tax Net to Depart►nent 97-98 Actual Related Allocate Assessor 850,741 100% 850,741 Tax Collector 191,553 73% 139,841 Auditor-Controller 93,031 84% 78,146 TOTAL g 935,395 868,728 2657SK98,xis Page 8 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Chames for 1998-99 REVENUE OFFSETS Counter General Revenues 0005 9608 Supplemental Administration Fees 873,554 873,554 Assessor 0016 1600 Administration 2,406,904 1600 Excludable revenues: Prior year SB 2557 revenue -530,000 AB 818 revenue from State -1,760,000 0016 1605 Drafting 660 1647 Roll Maintenance 210,736 Auditor 0010 1004 Tax&Special District Division Revenue 859,494 Excludable revenues -122,211 737,283 Tax Collector 0015 Net Tax Collector Revenue 1471,298 TOTAL REVENUEOFFSETS 3,292,871 2557 H96.x?s Page 9 N3 f� x � �a €vs �a �s �. � r� n� tvrvrvrs �vnaEvt� tvnar.� nsn� � r.� rar� nsyvn� r.� nara .a .� �9 C73 673 C33 C73 C?7 C37 CTi C1T GST GA Lh fTi GA cn yr cs� cn cn b. z. as 446 a to s� r3 cs ra �s ty o sz r_ LE CA CA CA CST Cit tit ts7 CA to GSE W W N N TaJ L3 iL3 til G33 c35 V V ,i © N tJ -+ C5 C) O iC � 9aJ a C33 Gh W N -� W W N e a C3 -* o S i C CSi i A N (D tab w CA C3 — txi 0 W W CSi W Ca cnenG�sCrs nu� cn re n n �n � �^ �rr nvstnrstTitntntntn �ist7t`7rnca� c7 0 cioacs0 0 o M o o tJ a O CS 0 0 0 o 0 O :z c m • r.� t) M ' �'3K'� C) C7t7L'7t`) �`} t') 000R�p a�p m@@ M m m m ro CD Ca t 3 � O 0 C7 0 0 0 0 0 0 CS © b3 fl3 , i > > > D > � 0 o EY# 0 0 0 0 o tee. — - �+ �N � � w � � � � K .�J m CD - � CD CC CD � C�t3 � � � m T• C- 0 C3 C7 l7 b C7 Q o G o N cs o N C7 �a m or 9ai a� �' ?T Q) o Cf) m m G -, -, y -r : W Da SS }�S y� { CD C? m w m 0 0 0 � � � m � o ^* C3 R. m +� (0 (a Tba = CO m c� eD m t) 07 c4 RI m m m m m as cxi W s ro x7 K C'3< 6� W ca 6�D m a p3 m cn 0 � j co o CSJ 0 CSS 0) Cl) N C. � � N CNA � JD Cwa3 co �► w -+ N � R tn (S O N to -q 0 � - 63 COB c Cs _ a fa 3 C CA CC7 4 CS C7-1f CS til N �► Cil C i7C3 GS A d5 A CTI ta) p C)X C+T Cal A N -* fA CSt t73 CC Ge W 0 VI 0 1�3 CX3 C37 0 h a to Sa N -4 �J CA t71-a CSE CXS GEt Na sbi CSt -a Ch Ct7 W Gl A �t CTE - m to CoCA.Ta CY 01 0 Cat a OD CSs tT3 W C� (�E of P tV W W 67S W GSE Cat 9� (A � to CNE 09 €A 0 al co CA '�Ca. 0 �p � � 4 03 E 3 O W Cx01 Cwt o t\W7 W W O ( Q 'mss} C(£t P 3co P C0O (P � $ 03 a CS} m OD NJ G�3 c 0 CjJ N "" a PJ 1.3 (jJ 1 W a r Cal JC CS $ N 2 mz Cal C3`i W 94; W Ut N -•>• CS W .G'+ 9a3 r.i -•3 -A. 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