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HomeMy WebLinkAboutMINUTES - 02082000 - SD9 SD.9 TO: BOARD OF SUPERVISORS Contra y M FROM: Phil Batchelor .I Mosta County DATE: February 8, 2000 SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY Specific Request(s) or Recommendations) & Background & Justification RECOMMENDATION: 1. RECEIVE the report of the Auditor-Controller of the property tax-related costs of the Assessor, Tax Collector, Auditor and Assessment Appeals Board for the 1998-99 fiscal year, as required by Resolution 97/129 2. FIX March 14, 2000 at 9:00 a.m. for a public hearing on the determination of property tax administrative costs. 3. 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 Section 6062a, the required legal notice and make supporting documentation available for public inspection. BACKGROUND/REASONS FOR RECOMMENDATION: In 1997, the Board adopted Resolution 97/129 which provides procedures for property tax administrative cost recovery. The recommended actions are necessary for implementation of Resolution 97/129 for the current fiscal year. Continued on Attachment:®YES Signature: Recommendation of County Administrator Recommendation of Board Committee Approve Other Signature(s): Action of Board on: 2/8/2000 Approved as Recommended x Other Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN X Unanimous{Absent�� AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Tony Enea(335-1094) Attested: February 8, 2000 cc: CAO Phil Batchelor, Clerk of Auditor-Controller the Board of Supervisors County Counsel and un minist t By: , DEPUTY Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California February 2, 2000 TO: Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 1999-2000 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 casts 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, County Assessment Appeals Board and Auditor-Controller, 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. 971129 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. 971129 for the 1999-00 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, Assessment Appeals Board, and Auditor-Controller for the 1998-99 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 1998-99 net cost of property tax administration was $10,319,029. This amounts to 1% of all 1998-99 property taxes levied countywide. Attachment 11 allocates the $10,319,029 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 1999-00 fiscal year. This cast 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. As a result, the County absorbs the Schools' share, which, this year, amounts to$5,113,808. ATTACHMENT I CONTRA CQSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 1999-2000 Table of Contents 3 Summary Calculations 4 Contra Costa County Assessor's Department 8 Contra Costa County Tax Collector's Department 8 Contra Costa County Auditor-Controllers Department 7 County Assessment Appeals Board 8 Federal A-87 Overhead Allocation 9 1998-99 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 2W7st.ss.we Page 2 J1J� ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charaes for 1999-2000 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged In the 1999-00 Fiscal Year shall be based on the 1998-99 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, 1998-99 Fiscal Year: Assessor $ 10,505,181 Tax Collector 1,983,317 Auditor-Controller 856,745 Assessment Appeals Board 86.147 Total $ 13,431,390 Overhead Cost per Circular A-87, 1998-99 Fiscal Year: Assessor $ 377,187 Tax Collector 152,088 Auditor-Controller 4.5.584 Total 574,859 Less: Fees Received for Property Tax Related Services, 1998-99: County General $ 1,373,395 Assessor 222,894 Tax Collector 1,366,563 Auditor-Controller 724.358 Total -3,687,220 Net Property Tax Administration Cost, 1998-99 Fiscal Year: $ 10,319,029 2557SE99.xis Page 3 V ATTACHMENTI CONTRA COSTA COUNTY Property Tax Administration Chanes for 1999-2000 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1998-99 Salaries& Employee Benefits $ 8,457,528 Services&Supplies 2,062,093 Other Charges 3,617 Fixed Assets 6,710 Gross Cost $ 10,529,946 Less: intrafund Transfers -14,438 Lease Purchase -3,617 Fixed Assets -6,710 TOTAL ASSESSOR COST $ 10,505,181 TOTAL ASSESSOR REVENUES $ 222,894 NET ASSESSOR DEPARTMENT COST $ 10,282,287 2W78C99.xle Page 4 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 1999-2000 TREASURER-TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 1998-99 Salaries& Employee Benefits $ 1,935,053 Services&Supplies 732,021 Other Charges 2,748 Gross Cost $ 2,669,822 Less: Treasury Function Costs 623,216 Business License Program 63,289 TOTAL TAX COLLECTOR COST $ 1,983,317 TOTAL TAX COLLECTOR REVENUE $ 1,366,563 NET TAX COLLECTOR COST $ 616,754 2%78199.x19 Page 5 JD ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Chanes for 1999-2000 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX FUNCTION- DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 1998-99 Salaries& Employee Benefits $ 533,529 Data Processing Charges 250,052 Other Services and Supplies 2,738 Accounts Payable- Supplemental &Other Tax Refunds 20,826 Department Overhead Allocation 49,800 GROSS PROPERTY TAX FUNCTION COSTS $ 858,745 TOTAL PROPERTY TAX FUNCTION REVENUES $ 724,368 NET AUDITOR-CONTROLLER COST $ 132,377 2W7SF99.xls Page 6 AT'T'ACHMENT I CONTRA COSTA COUNTY Property Tax Administratlon Chames_for 1999-2000 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 1998-99 Cleric of the Board $ 55,329 Assessment Appeals Board-allowances and postage 23,558 County Counsel 7,262 TOTAL ASSESSMENT APPEAL BOARD COSTS $ 86,147 2W7SM99.)ds Page 7 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 1999-2000 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Property Tax Net to Department 1998-99 Actual Related Allocate Assessor $ 377,187 100% $ 377,187 Tax Collector 205,524 74% 152,088 Auditor-Controller(Tax Division) 53,828 85% 45,584 TOTALS $ 636,389 $ 574,859 2557S09.x1a Page 8 ATTACHMENTI CONTRA COSTA COUNTY ProiDerty Tax Administration Charges for 1999-2000 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Tax Administration Fees $ 1,373,395 $ 1,373,395 0018 1600 Administration 2,721,268 1800 Excludable revenues: Prior year SB 2557 revenue -530,000 AB 719 revenue from State -2,084,355 0018 1805 Drafting 1,080 1647 Roll Maintenance 114,901 222,894 Tax Collector 0015 Tax Collector Revenue 1,920,418 Excludable revenues (Direct credits and -553,853 non-property tax related revenues) 1,368,563 Auditor-Controller 0010 1004 Tax&Cost Accounting Division Revenue 835,175 Excludable revenues(Direct credits and -110,807 non-property tax related revenues) 724.368 TOTAL REVENUE OFFSETS $ 3,687,220 2557SH99.xls Page 9 we s c " i °tr, °1wwwnsn�"'i � �i r� 2S -4uj -40 ® wc�i �W Ian n` -`a 'scon wn7i W W ' ►U -* o -a -ac� tn rr� �nr c�, crs s n r„� -n -nr, -nr, ,n �, n -n -nmvstnt usv, tnu, woommo o o p D > > 3y > 3yD80° 8ggocgd 00002 ca ea � 0v 0 c o a _rrv © - -r - - a �a sesta a tLna `2l 2 § t' @ @ 2 t2 8 Ira)0 ', , � r� _. to " N n 0 n 0 0 0 n 0 0 0 0 C7 n3 00000000000019 n m ur r 0 c pp O Q Q D O t7 0 0 N C o N W 21 a - tlt ro cl to NNN N0 � � � � � ac. m tD 7 7 7 7 3 7 ® 4 O 0 0 W N i '+ sv 0 -40) tD m °1 � t�otQ0 otDet°oe�ocomtomC) CD 0 � v 00 i QQ�� i iV Wt3f i f J CS 0-O�D h3 Js O CD V CO i N O Cb<0 0 O CD oO Gt -+ to i0 V CD % O i s i Nw W to O g :. 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