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HomeMy WebLinkAboutMINUTES - 03091999 - SD4 TO: BOARD OF SUPERVISORS CONTRA FROM: Phil Batchelor '-/__ � COSTA County Administrator COUNTY - •G DATE: MARCH 9, 1999 SUBJECT: Property Tax Administration Charges SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATIONS: 1. After hearing, adapt the attached findings of the Board of Supervisors and Auditor-Controller regarding the March 9, 1999 Public Hearing of the property tax administrative charges for fiscal year 1998--99. 2. Adopt the attached resolution implementing property tax administrative charges for fiscal year 1998-99. BACKGROUNDIREASON(S) FOR RECOMMENDATnN SI: On February 4, 1999 the Auditor-Controller filed, with the Clerk of the Board, a report on the 1998- 99 99899 fiscal year property tax charges for each local jurisdiction receiving property taxes in Contra Costa County, On March 10, 1999, during the Board of Supervisor's meeting, a noticed public hearing will be held on the report. 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. CONTINUED ON ATTACHMENT: _ SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON 1 APPROVED AS RECOMMENDED Z GT+4eR VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A UNANIMOUS{ABSENT. __ ) TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF SUPERVISORSZTJ,"ATE SHOwN. Contact: Tony Enea,5-1094 CC: CAO ATTESTED . County Counsel PHIL BATCHELOR,CLERK OF Auditor-Controller THE BOARD OF SUPERVISORS ;AND NTY AD ISTRATOR �:", EPUTY TIE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 9, 1999, by the following vote: AYES: SUPERVISOR UILKEMA, GERBER, DE:SAULNIER and CANCIAMILLA NOES: NONE ABSENT: GIOTA ABSTAIN: NONE and the Auditor-Controller by his following signature. SUBJECT: Implementation of the } Property Tax Administrative } RESOLUTION NO. 99/ 93 Cost Recovery Provisions of } Revenue and Taxation Code ) section 95.3. } A public hearing having been held during the Board of Supervisors meeting on March 9, 1999, 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. 97/129, the Board of Supervisors, and the Auditor-Controller, hereby make the following findings and determination. A. Property Tax Administrative Cost Recovery 1. On February 3, 1999, the Auditor-Controller filed with the Clerk of the Board of Supervisors a report of the 1997-1998 fiscal year property tax-related costs of the Assessor, Tax Collector, Auditor and Assessment Appeals Board, including the applicable administrative overhead costs permitted by federal circular A-87 standards, proportionally attributable to each local jurisdiction and Educational Revenue Augmentation Fund (ERAF) in Contra Costa County, in the ratio of property tax revenue received by each local jurisdiction and ERAF divided by the total property tax revenue received by all local jurisdictions and ERAFs 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 March 9,1999 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 97/129. 3. The report of the Auditor-Controller filed on February 3, 1999 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 1997-1998 fiscal year property tax administrativecosts proportionally attributable to local jurisdictions. 4. The additional revenue received by Contra Costa County on account of its 1997-1998 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 1998-1999 may be reallocated to finance other county services. In the event that the actual 199€3-1999 costs for assessing, collecting and allocating property taxes plus allowable RESOLUTION NO. 99/ 93 -1- overhead costs are less than the amounts determined in the February 3, 1999report by the Auditor- Controller, the difference shall be proportionally allocated to the respective local jurisdictions which paid property tax administration charges. B FINDINGS 1. No written objections were received at the March 9,1999 public hearing on the Auditor- Controller's report of February 3, 1999, 2. The Board of Supervisors and the Auditor-Controller find that AB 3347 (1994 Statutes, chapter 1167) and AB 1055 (1996 Statutes, chapter 1073) are lawful enactments, lawfully adopted. 3. The amounts expressed in the Auditor-Controller's report of February 3, 1999 are correct, 4. Notice as required by law was given of the public hearing on March 9,1999. 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. Cor an Contra Costa County Auditor-Controller Orig. Dept: County Counsel cc: County Administrator Auditor-Controller Clerk of the Board MAM:fjb h:bent\mam\proptax2 RESOLUTION NO. 99/--93 -2- THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 9,1999, by the following vote: AYES: SUPERVISORS UILKEMA, GERBER, DESAULNIER,and CANCIAMILLA NOES: NONE ABSENT: SUPERVISOR GIOIA ABSTAIN: NONE and the Auditor-Controller by his following signature. SUBJECT: Implementation of the ) Property Tax Administrative ) RESOLUTION NO. 99/113 Cost Recovery Provisions of ) Revenue and Taxation Code ) section 95.3. ) A public hearing having been held during the Board of Supervisors' muting of March 9,1999 on the Auditor-Controllers report of the property tax-related costs of the Assessor, Tax Collector, Auditor, and Assessment Appeals Board 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 1997-1998 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. 97/129. So found and determined Kenneth J. C Oran Contra Costa County Auditor-Controller I hereby cartify that this to a true and oormt copy or ar action taken and entered on tt minutes cf the Board Of sups 1 date i�rvn. a PHI BATCHELO , fork of the Board f Of Sa rvisom f CountyAdministrator Deputy MAM:fjb ° h Afbent\ream\proptax'1 RESOLUTION NO. 99/113 -1- z Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California February 3, 1999 i It- TO: -TC): Contra Costa County Beard of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 1998/99 Properly 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 flax related costs of the Assessor, Tax Collector, County Assessment Appeals Board and Auditor, including applicable administrative overhead costs as permitted by Federal COMB 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 properly tax administration cost calculation. On March 11, 1947, the County Board of Supervisors adopted Resolution No. 97/1.29 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 summarizes the direct and overhead costs of the Assessor, Tax Collector, Assessment Appeals Board, and Auditor-Controller for the 1997/98 fiscal year. Also included ore 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 1% of all 1997/98 property taxes levied countywide. Attachment it allocates the $9,438,767 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 1948/99 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 ore exempt from those provisions authorizing County recovery of their proportionate share of property tax administrative costs. 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 Contra 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 9 Federal A-97 Overhead Allocation 9 1997199 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 2M7SLW.)dS Page 2 ATTACHMENT t CONTRA COSTA COUNTY Property Tex Administration Chargee 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 78.146 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 7372-03 Total -3.292.671 Not Property Tax Administration Cost, 1997-98 Fiscal Year. 9,438,767 2557SE98.xis Page 3 ATTACHMENT1 CONTRA COSTA COUNTY Property Tai Administration Charges for 199 -1999 ASSESSOWS DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1997- 8 Salaries&Employee Benefits 7,857,060 Services&Supplies 1,381,666 Other Charges 3,936 Fixed Assets 61,606 Gross Cost 9,304,268 Less: lntrafund 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 9,000,357 255'7SC98.Xdt Page 4 ATTACHMENT CONTRA COSTA COUNTY Property TM Administration Charges for 1998-1999 TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1997-98 Salaries & Employee Benefits 1,872,188 Services& Supplies 622,307 Cather Charges 663 Gross Cost 2,495,158 Less; Treasury -564,456 Business License Program -107,497 TOTAL TAX COLLECTOR COST 1,823,205 REVENUES Gross Revenue 1,970,017 Excludable revenues -498,719 TOTAL TAX COLLECTOR REVENUE 1,471,298 NET TAX COLLECTOR COST 351,907 2sv7S198.)ds Page 5 ATTACHMENT€ CONTRA COSTA COUNTY PropertyTax Administration Charges fpr 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 199,381 Department Indirect Costs 4,759 Accounts Payable-Supplemental &Other Tax Refunds 41&_87 GROSS TAX DIVISION COSTS 761,054 TOTAL TAX DIVISION REVENUES 737.283 NET AUDITOR-CONTROLLER COST' 23,771 2557SF9e.)ds Page 6 A"RACHMNT I CONTRA COSTA COUNTY Property TaxAdministration Cha es for 1998-1989 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 19 7-98 Cleric of the Board 53,205 Assessment Appeals Board-allowances and postage 12,700 County Counsel 1,853 TOTAL ASSESSMENT APPEAL BOARD COSTS 87,558 2557SM s." Page 7 6LTACHMENT € CONTRA COSTA COUNTY Property TaxAdministration Chace for 1998-1999 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Prop Tax Net to Department 97-98 Act �1 elated Assessor 850,741 100% 850,741 Tax Collector 191,583 73% 139,841 Auditor-Controller 93,031 84% 78,148 TOTALS 935,335 888,728 2WSK98.)ds Wage 8 ATTAQHMENTI CONTRA COSTA COUNTY Property Tax Administration Charges for 1998-99 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Administration Fees 873,554 873,554 ssessor 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 Crafting 660 1647 Roll Maintenance 3:172 210,738 Auditor 0010 1004 Tax&Special District Division Revenue 859,494 Excludable revenues -122.211 737,283 Tax Collector 0015 Net Tax Collector Revenue 1,471,298 TOTAL REVENUE OFFSETS 3,292,871 2%7sri9e.)as Page 9 343 {�lt-3 N 61t? 3V 11si-s "ON tJNR3tJN3�JnJtJi�pV i�sR7RsitJia} NCDNS-J -a a T h css N : C�aitat ' Y�1 -+ � ' � v t s tV (C) 0100C) ' gym � m -� 5 0 rn 210 tr tv� �m CA CA to D 'T 29 r A .tt� -►w + rne� dactrr 6, .. rrswa' rry22 .,. c.t en css o t cow to L5 I.i CD C7 o 0 CA CA) _Ut + iJ -3 ai tQi� cis �3p 1+�3 -i Giti tsD A tir tis _s #s Q} tir tis to CS 0 V ns G G�yMs1 {J2 4 Cis th Csl N f�i♦3 .S G7 I'SSSt . 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Cas owt + css -> tst+) `s' .3018 n �+xc� �. nscrs t� � ' o -4 -1 ow o of c7c�nr� v ww a 4st KaF toa -�* 0 CD a0 Cal co `q -+ C� V � L7 W tD a `4 -04 ro a. �► ,- 40 0 �> W 00 N V COTpptq�p ^d .lb, �-pF {0 #► thTJ �j r7 � _aJ #a .+ W �y C�34Y � yf 0 i4 t a �VC3tyttWatitCNy} S?ttJo "w -��# CtCA -► Co0tm2 to CA7s w � NA0 '© m a Cr+ PROOF OF PUBLICATION NOTICE CM A PUSUC (2015.5 C.C.P.) HEARING MW ORE THE OONM COSTA COUNTY BOARD OF SUPERVISORS ST ATE OF CALIFORNIA C COSTA,,CAUFORTtI RA County of Contra Costa : N0110E IS HEREBY GIVEN am a citizen of the United States and a resident of the IWlat on 9 TU"day, March i #f53S at 9 am �n tris 6carci County aforesaid I am over the age of eighteen years, of iuperosora Cambers and not a party to or interested in the above-entitled 'Arl altolln°fgeild 1 matter. Pine street,Marir;z,ballfor- Me,a public headr�uASt hold to conalcler and adopt%, w I am the Principal Legal Clark of the Contra Costa Times, for property tax adminlatra- a newspaper of general circulation, printed and published tion.A copy of the feepro at 2640 Shade€ands Drive in the City of Walnut Creek, apoagt 19All�, In on file on oeb of County of Contra Costa, 9x4598. sne 66 fc of the Board of Su- r�envl1aora at e6l Pine street, Room 106,Martinez,CaSifor- And which newspaper has been adjudged a newspaper of nta. general circulation by the Superior Court of the County of PHIL BATCHELOR Contra Costa, State of California, under the date of Clark of the Board October 22, 1934. Case Number 19764. Cou/qr1 AdminSatrd By at Ann CervaSI The notice,of which the annexed is a printed copy (set in Lang1atCCfir 212 type not smaller than nonpareil), has been published in PubS#anabruary#7,28,#s943 as each regular and entire issue of said newspaper and riot • in any supplement thereof on the following dates,to-wit, February 17.23 all in the year of 1999 i certify for declare) under penalty of perjury that the foregoing is true and correct. Executed at Walnut Creek, California. On this 23 day of February 999 /r Signature e� Contra Costa Times P O Box 4147 Walnut Creek, CA 94596 (510) 935-2525 Proof of Publication of; {attached is a copy of the legal advertisement that published)