HomeMy WebLinkAboutMINUTES - 03142000 - SD10 TO: BOARD OF SUPERVISORS
,•, Contra
FROM: Phil Batchelor Costa
Bounty Administrator County
DATE: March 14, 2000
SUBJECT: PROPERTY TAX ADMINISTRATION CHARGES
Specific Request(s) or Recommendation(s) & Background & Justification
RECOMMENDATION:
1. After hearing, adopt the attached findings for the Board of Supervisors and Auditor-Controller
regarding the March 14, 2000 Public Hearing of the property tax administrative charges for fiscal
year 1999-2000.
2. ADOPT the attached resolution implementing property tax administrative charges for fiscal year
1999-2000.
BACKGROUND/REASONS FOR RECOMMENDATION:
On February 2, 2000 the Auditor-Controller filed, with the Clerk of the Board, a report on the 1999-2000
fiscal year property tax charges for each local jurisdiction receiving property taxes in Contra Costa
County. On March 14, 2000 during the Board of Supervisors' meeting, a noticed public hearing will be
held on the report.
Attached to this Board Order are two documents that are recommended for Board approval. First is a
statement of findings on the public hearing process and of the background surrounding the process.
Second, a resolution that formally implements the administrative charges.
Continued on Attachment: YES Signature:
Recommendation of County Administrator Recommendation of Board Committee
Approve Other
Signature(s):
Action of Board on: pproved as Recommended„ -Other
Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
Unanimous(Absent AND ENTERED ON THE MINUTES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent: Abstain:
Contact: Tony Enea(335-1084) Attested:
cc: CAO Phil Batchelor, Clerk of
Auditor-Controller the Board of Supervisors
County Counsel and County Administrator
By: ` EPUTY
F
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 14, 2000, by the following vote:
AYES: SUPERVISORS GIOIA, UILKEMA, DESAULNIER, CANCIAMILLA and GERBER
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery Provisions ) RESOLUTION NO. 200.QLUO
of Revenue and Taxation Code section 95.3. )
A public hearing having been held during the Board of Supervisors meeting on March 14, 2000,
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 2, 2000, the Auditor-Controller filed with the Clerk of the Board of Supervisors
a report of the 1998-1999 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 14, 2000 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 2, 2000 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 1998-1999 fiscal year property tax administrative costs proportionally
attributable to local jurisdictions.
4. The additional revenue received by Contra Costa County on account of its 1998-1999 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 1999-2000 may be reallocated to finance other county services. In the event that the actual 1999-
RESOLUTION NO. 2001110
-1-
. - 459
2000 costs for assessing, collecting and allocating property taxes plus allowable overhead costs are less
than the amounts determined in the February 2, 2000 report 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 14, 2000 public hearing on the Auditor-
Controller's report of February 2, 2000.
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 2, 2000 are correct.
4. Notice as required by law was given of the public hearing on March 14, 2000.
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. Co Oran
Contra Costa County Auditor-Controller
I hereby certify that this Is a true and correct copy of
an action taken and entered on the minutes of the
Board of Supervisors o the date shown.
ATTESTED:
PHIL BATCHELOR, Perk of the Board
of Supervisors and County Administrator
BY
,Deputy
Orig. Dept: County Counsel
cc: County Administrator
Auditor-Controller
MAM:fjb
h:fbent\mam\proptax2
RESOLUTION NO.2000/110
-2-
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 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, 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
§95.8, 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 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 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. As a result, the County absorbs the Schools' share,
which, this year, amounts to $5,113,808.
ATTACHMENT I
CONTRA COSTA C UNTY
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
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 1998-99 Department Revenue Offsets
10 Allocation of Cost to Taxing Agencies
2WSL99.xls Page 2
yid
ATTACHMENT 1
CONTRA COSTA COUNTY
Property Tax Administration Cho-rues 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 47
Total $ 13,431,390
Overhead Cost per Circular A-87, 1998-99 Fiscal Year:
Assessor $ 377,187
Tax Collector 152,088
Auditor-Controller 45.584
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 724.366
Total -3887,220
Net Property Tax Administration Cost,
1998-99 Fiscal Year $ 10,319,029
2557sEaa.ft Page 3
ATTACHMENT 1
CONTRA COSTA COUNTY
Property Tax Administration Chames 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 3,817
Fixed Assets 6,710
Gross Cost $ 10,529,946
Less:
Intrafund Transfers -14,438
Lease Purchase -3,617
Fixed Assets -8,710
TOTAL ASSESSOR COST $ 10,505,181
TOTAL ASSESSOR REVENUES $ 222,894
NET ASSESSOR DEPARTMENT COST $ 10,282,287
25578c99.xis Page 4
ATTACHMENT I
CONTRA COSTA COUNTY
ooerty Tax Administration Chanes for 1999-2000
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
WDIRECT DEPARTMENTAL COST 1998-99
Salaries& Employee Benefits $ 1,935,053
Services&Supplies 732,021
Other Charges 2,748
Gross Cost $ 2,889,822
Less:
Treasury Function Costs -823,218
Business License Program -83,289
TOTAL TAX COLLECTOR COST $ 1,983,317
TOTAL TAX COLLECTOR REVENUE $ 1,388,583
NET TAX COLLECTOR COST $ 818,754
2W78199•xls Page 5
�I
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges 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 $ 856,745
TOTAL PROPERTY TAX FUNCTION REVENUES $ x,68
NET AUDITOR-CONTROLLER COST $ 132,377
2557SFOO.)b Page 6
121
/a
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax A ministration Cherries for 1999-2000
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRE T Na INDIRECT, COSTS 1996-999
Cleric of the Board $ 55,329
Assessment Appeals Board-allowances and postage 23,556
County Counsel 7,262
TOTAL ASSESSMENT APPEAL BOARD COSTS $ 66,147
2W7SM9Q.)ds Page 7
i1
ATTACHMENT
CONTRA COSTA COUNTY
Prcprty Tax Adminlstration Charges for 1999-2000
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Property Tax Net to
ap rtment 1998=99 Actual Related Allocate
Assessor $ 377,187 100% $ 377,187
Tax Collector 205,524 74% 152,088
Auditor-Controller(Tax Division) 53,628 85% 45,584
TOTALS $ 636,339 $ 574,859
25s7s Page 8
ATTACHMENT I
CONTRA COSTA COUNTY
Proggrty Tax Administration Ch rtes for 1999-2000
REVENUE OFFSETS
County General Revenues
0005 9608 Supplemental Tax Administration Fees $ 1,379,395
$ 1,373,395
Assesso
0016 1800 Administration 2,721,268
1600 Excludable revenues:
Prior year SB 2557 revenue -590,000
AB 719 revenue from State -2,084,955
0016 1605 Drafting 1,080
1647 Roil Maintenance 114,901
222,894
Tax Collector
0015 Tax Collector Revenue 1,920,416
Excludable revenues(Direct credits and _M3.853
non-property tax related revenues)
1,966,563
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
2W7SHWAS Page 9
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