HomeMy WebLinkAboutMINUTES - 03132001 - SD.2 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 11 , 1997, by the following vote:
AYES: Supervisors Rogers, Uilkema, Gerber, Canciamilla, DeSaulnier
NOES: None
ABSENT: None
ABSTAIN: None
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery ) RESOLUTION NO. 971-123
Provisions of Revenue and )
Taxation Code section 95.3. )
The Contra Costa County Board of Supervisors Resolves:
Property Tax Administrative Cost Recovery
A. Purpose and Authority: This resolution governs the procedure for implementing in Contra
Costa County the provisions of Revenue and Taxation Code section 95.3 which provide for the
recovery by counties of property tax administrative costs.
1. Proper Tax Administrative Cost Recovery. In each fiscal year,Contra Costa County
shall be entitled to and shall recover from, or on behalf of,every local jurisdiction,for which the
county provides property tax assessment and collection services, its property tax administrative costs
in accordance with Revenue and Taxation Code section 95.3.
2. "Local Jurisdiction"defined. "Local Jurisdiction"means the County of Contra Costa,
incorporated cities and every school district,community college district, county office of education,
redevelopment agency, special district, or other governmental entity,for or on behalf of which Contra
Costa County provides property tax assessment or collection services.
3. "School Entity"defined. "School Entity"means the school districts,community college
districts and county office of education,for or on behalf of which Contra Costa County provides
property tax assessment or collection services.
4. Auditor-Controller Report. In every fiscal year the Auditor-Controller shall report to the
Board of Supervisors the property tax-related costs of the Assessor,Tax Collector,Auditor, and
Assessment Appeals Board, including the applicable administrative overhead costs permitted by the
federal circular A-87 standards, proportionately attributable to each local jurisdiction and Educational
Revenue Augmentation Fund (ERAF)as provided in Revenue and Taxation Code section 95.3.
Such report shall include the proposed charges against each local jurisdiction, excepting school
entities and ERAFs,for the local jurisdiction's share of such administrative costs.
5. Public Hearing.
(a) After its receipt of the report from the Auditor-Controller of the property tax-related
costs of the Assessor,Tax Collector,Auditor, and Assessment Appeals Board,the Board of
Supervisors and the Auditor-Controller shall jointly hold a public hearing at which any local jurisdiction
may file written objections to the report of the Auditor-Controller,and at which any person may make
oral or written presentations concerning the report, at a regularly scheduled meeting of the board of
supervisors.
RESOLUTION NO. 97/129
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(b) The Clerk of the Board shall publish notice of the time and place of the hearing and
a general explanation of the matter to be considered as required by Government Code section
66018;and the Clerk of the Board shall mail notice of the hearing, including a general explanation of
the matter to be considered and a statement that the data required by the section is available,as
required by Government Code section 54986,to every local jurisdiction in Contra Costa County.
6. Findings and Determinations.
After hearing,the Board of Supervisors and the Auditor-Controller shall make findings
and determinations on the report and on each written objection received,and the Board of
Supervisors and the Auditor-Controller shall determine the property tax administrative costs
proportionately attributable to each local jurisdiction.
7. Collection of Pro er y Tax Administrative Costs.
The Auditor-Controller shall adjust each local jurisdiction's local property tax allocation
in accordance with the requirements of section 95.3 of the Revenue and Taxation Code.
B. Repgal of Resolution 95/52: Resolution 95/52"Property Tax Administrative Cost Recovery"is
hereby repealed.
Orig.Dept: County Counsel
cc: County Administrator
�Ctldt taken end entmeE on the mfnutw p"ft
Auditor-Controller 1oi°01 SapeN;WM 0e""CZ'.'--no".
Arres�
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Clerk of the Board PHIL 1 A CHELCA,C_k r' 1 Dosed
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RESOLUTION NO. 97/ 9
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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 13,2001,by the following vote:
AYES: Supervisors Gioia, Gerber, DeSaulnier, Glover and Uilkema
NOES: None
ABSENT: None
ABSTAIN:None
and the Auditor-Controller by his following signature.
SUBJECT:Implementation of the Property )
Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 2001/129
vision of Revenue and Taxation Code )
section 95.3 )
A public hearing having been held during the Board of Supervisors'meeting of March
13,2001,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 January 31,2001,the Auditor-Controller filed with the Clerk of the Board of
Supervisors a report of the 1999-2000 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 13,2001 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 January 31,2001 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 1999-2000 fiscal year property tax administrative costs
proportionally attributable to local jurisdictions.
4. The additional revenue received by Contra Costa County on account of its 1999-2000
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 2000-2001 may be reallocated to finance other county services. In
the event that the actual 2000-2001 costs for assessing,collecting and allocating property taxes
plus allowable overhead costs are less than the amounts determined in the January 31,2001
RESOLUTION NO.2-00IL129
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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 13,2001 public hearing on the
Auditor-Controller's report of January 31,2001.
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 January 31,2001 are
correct.
4. Notice as required by law was given of the public hearing on March 13,2001.
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 nd determined
/ 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 on the
Kenneth J.Corco date show
Contra Costa County Auditor-Controller ATTESTED: JtLi
JOHN SW TEN,Clerk of the Board
of ervi and C n Administrator
ORIG.DEPT:County Counsel By Deputy
cc:Auditor-Controller
County Administrator
MAM/jh
I:UOAN N',MA"imp1c-p,.pte z 2.wpd
RESOLUTION NO.2bbt lag
-1-
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY,CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY,CALIFORNIA
Adopted this Order on March 13,2001,by the following vote:
AYES: Supervisors Gioia, Gerber, NeSaulnier, Glover and Uilkema
NOES: None
ABSENT:None
ABSTAIN:None
and the Auditor-Controller by his following signature.
SUBJECT:Implementation of the Property )
Tax Administrative Cost Recovery Pro- ) RESOLUTION NO ;0 .[110
visions of Revenue and Taxation Code )
section 95.3 )
A public hearing having been held during the Board of Supervisors'meeting of March
13,2001,on the Auditor-Controller's 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 1999-2000 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 fou and determine
I hereby certify that this is a true and correct
copy of an action taken and entered on the
Kenneth J.Corcpqan minutes of the Board of Supervisors on the
date shown (�
Contra Costa County Auditor-Controller ATTESTED ��_Om l
JOHN SWEp�EN,Clerk of the Board
of ervi and Cc Administrator
ORIG.DEPT:County Counsel
cc:Auditor-Controller 144, 10 Deputy
County Administrator
MAM/jh
I:V0ANMMAM1i,np1,-propta wpd
RESOLUTION NO. ?.001/110
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• Office of •
AUDITOR-CONTROLLER EXHIBIT A
Contra Costa County
Martinez, California
January 31, 2001
TO: Contra Costa County Board of Supervisors ���"" .�✓
. r
FROM: Kenneth J. Corcoran, Auditor-Controller
SUBJECT: 2000-2001 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
§95.3, 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 2000-01 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, Assessment Appeals Board, and Auditor-Controller for the 1999-00
fiscal year. Also included are all offsetting revenues received by the County for
providing property tax related services. The 1999-00 net cost of property tax
administration was $10,450,400. This amounts to 1% of all 1999-00 property taxes
levied countywide.
Attachment II allocates the $10,450,400 net cost to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 2000-01
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 $5,174,254.
ATTACHMENT
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
Property Tax Administration Charges for 2000-2001
Table of Contents -
3 Summary Calculations
4 Contra Costa County Assessor's Department
5 Contra Costa County Tax Collectors Department
6 Contra Costa County Auditor-Controllers Department
7 County Assessment Appeals Board
8 Federal A-87 Overhead Allocation
9 1999-00 Department Revenue Offsets
10 Allocation of Cost to Taxing Agencies
2557sLOO.As Page 2
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
NOTE: Per Revenue and Taxation Code Section 95.3, the property tax administration
fee to be charged in the 2000-01 Fiscal Year shall be based on the 1999-00
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, 1999-00 Fiscal Year:
Assessor $ 10,793,102
Tax Collector 2,257,632
Auditor-Controller 715,555
Assessment Appeals Board 82.325
Total $ 13,848,614
Overhead Cost per Circular A-87, 1999-00 Fiscal Year:
Assessor $ 396,920
Tax Collector 135,965
Auditor-Controller 41.247
Total 574,132
Less: Fees Received for Property Tax Related Services, 1999-00:
County General $ 1,367,662
Assessor 266,896
Tax Collector 1,610,524
Auditor-Controller 727.264
Total -3,972,346
Net Property Tax Administration Cost,
1999-00 Fiscal Year: $ 10,450,400
2557SEOO.xis Page 3
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1999-00
Salaries& Employee Benefits $ 8,859,425
Services& Supplies 1,962,337
Other Charges 3,594
Fixed Assets 35,046
Gross Cost $ 10,860,402
Less:
Intrafund Transfers -28,660
Lease Purchase -3,594
Fixed Assets -35,046
TOTAL ASSESSOR COST $ 10,793,102
LESS: ASSESSOR REVENUES $ 266,896
NET ASSESSOR DEPARTMENT COST $ 10,526,206
2557SCOO-As Page 4
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charoes for 2000-2001
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1999-00
Salaries&Employee Benefits $ 2,086,115
Services&Supplies 871,094
Other Charges 2,112
Gross Cost $ 2,959,321
Less:
Treasury Function Costs -619,860
Business License Program -81,829
TOTAL TAX COLLECTOR COST $ 2,257,632
LESS: TAX COLLECTOR REVENUE $ 1.610.524
NET TAX COLLECTOR COST $ 647,108
2557s100.x1s Page 5
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX FUNCTION -DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COSTS 1999-00
Salaries&Employee Benefits $ 397,953
Information Technology Costs 222,647
Other Services and Supplies 13,796
Accounts Payable-Supplemental & Other Tax Refunds 8,534
Department Overhead Allocation 72,625
GROSS PROPERTY TAX FUNCTION COSTS $ 715,555
LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 727,264
NET AUDITOR-CONTROLLER COST $ -11,709
2557SFOO.xls Page 6
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRECT AND INDIRECT COSTS i 999-00
Clerk of the Board $ 57,138
Assessment Appeals Board - allowances and postage 23,824
County Counsel 1,363
TOTAL ASSESSMENT APPEAL BOARD COSTS $ 82,325
2557SMOO.xIs Page 7
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
A-87 OVERHEAD ALLOCATION
Percent - -
A-87 Plan Property Tax Net to
Department 1999-00 Actual Related Allocate
Assessor $ 396,920 100% $ 396,920
Tax Collector 178,901 76% 135,965
Auditor-Controller(Tax Division) 41,247 100% 41,247
TOTALS $ 617,068 $ 574,132
2557SK00.x1s Page 8
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
REVENUE OFFSETS
County General Revenues
0005 9608 Supplemental Tax Administration Fees $ 1,367,662
$ 1,367,662
Assessor
0016 1600 Administration 3,008,216
1600 Excludable revenues:
Prior year SB 2557 revenue -530,000
AB 719 revenue from State -2,329,014
0016 1605 Drafting 1,830
1647 Roll Maintenance 115,864
266,896
Tax Collector
0015 Tax Collector Revenue 2,426,046
Excludable revenues(Direct credits and -815,522
non-property tax related revenues)
1,610,524
Auditor-Controller
0010 1004 Tax&Cost Accounting Division Revenue 1,029,763
Excludable revenues(Direct credits and -302,499
non-property tax related revenues)
727,264
TOTAL REVENUE OFFSETS $ 3,972,346
2557SHOO.xis Page 9
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PROOF OF PUBLICATION
OIC(2015.5 C.C.P.) A PUBLIC HEARING
BEFORE THE BOARD OF
SUPERVISORS COUNTY
STATE OF CALIFORNIA OF CONTRA COSTA,
County of Contra Costa CALIFORNIA
NOTICE is hereby given
I am a citizen of the United States and a resident of the that on Tuesday,March 13,
2001 at 9:00 a.m., in the
County aforesaid; I am over the age of eighteen years, and Board of Supervisors
not a party to or interested in the above-entitled matter. Chambers, Room 107, of
the County Administration
Building, 651 Pine Street,
I am the Principal Legal Clerk of the Contra Costa Times, a Martinez,California,a pub-
to
newspaper of eneral circulation, printed and published at pub-
lic hearing will op need or
9 P P consider and adopt fees for
2640 Shadelands Drive in the City of Walnut Creek, County property tax administration.
of Contra Costa,94598. A copy of the fee proposal
will be on file on February 6,1
2001, In the office of--the!
And which newspaper has been adjudged a newspaper of Clerksoof the
ai Board
of Su-
Pine
general circulation by the Superior Court of the County of Street, Room 106, Marti-
Contra Costa, State of California, under the date of October nez,California.
22, 1934.Case Number 19764. PHIL BATCHELOR
Clerk of the Board
of Supervisors and County
The notice, of which the annexed is a printed copy (set in Adminlstrator
type not smaller than nonpareil),has been published in each By:Ann Cervelli,
regular and entire issue.of said newspaper and not in an Chief Clerk
9Y La al CCT 1328
supplement thereof on the following dates,to-wit: 2001§h Februery e, 14,
�r
February 8, 14
all in the year of 2001
I certify (or declare) under penalty of perjury that the
foregoing is true and correct.
ecutedjdaof
Creek,Californ'
this 1ebruary, 200
............. .. .• .......
Signature
Contra Costa Times
P O Box 4147
Walnut Creek,CA 94596
(925)935-2525
Proof of Publication of:
(attached is a copy of the legal advertisement that published)
TO: BOARD OF SUPERVISORS
,;%� -- • Contra
FROM: Phil Batchelor Costa
�'•••�` � •-�
DATE: February 6,2001 a County
SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY
Specific Request(s)or Recommendation(s)&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 1999-00 fiscal year, as required by
Resolution 97/129.
2. FIX March 13, 2001 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:X YES Signature: ..�
Recommendation of County Administrator 0 Recommendation of Board Committee
v'Approve Other
Signature(s): [
Action of Boar o .g Approved 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(335-1094) Attested:
cc: CAO Phil Batchelor, rk 6f
Auditor-Controller the Board of Su rvisors
County Counsel an oun dministr t r
By. ,DEPUTY
• Office of
AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
January 31, 2001
TO: Contra Costa County Board of Supervisorsz �.�
FROM: Kenneth J. Corcoran, Auditor-Controller Lti
SUBJECT: 2000-2001 Property Tax Administration Charges
Commencing with the 1990-91 fiscal year, Revenue and Taxation Code §95.3
(replacing RST §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
§95.3, 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 2000-01 fiscal year.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, Assessment Appeals Board, and Auditor-Controller for the 1999-00
fiscal year. Also included are all offsetting revenues received by the County for
providing property tax related services. The 1999-00 net cost of property tax
administration was $10,450,400. This amounts to I% of all 1999-00 property taxes
levied countywide.
Attachment II allocates the $10,450,400 net cost to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 2000-01
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$5,174,254.
ATTACHMENT I
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
Property Tax Administration Charges for 2000-2001
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 1999-00 Department Revenue Offsets
10 Allocation of Cost to Taxing Agencies
2557SLOO.xls Page 2
ATTACHMENT I
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration
fee to be charged in the 2000-01 Fiscal Year shall be based on the 1999-00
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, 1999-00 Fiscal Year:
Assessor- $ 10,793,102
Tax Collector 2,257,632
Auditor-Controller 715,555
Assessment Appeals Board 82,325
Total $ 13,848,614
Overhead Cost per Circular A-87, 1999-00 Fiscal Year:
Assessor $ 396,920
Tax Collector 135,965
Auditor-Controller 41,247
Total 574,132
Less: Fees Received for Property Tax Related Services, 1999-00:
County General $ 1,367,662
Assessor 266,896
Tax Collector 1,610,524
Auditor-Controller 727,264
Total -3,972,346
Net Property Tax Administration Cost,
1999-00 Fiscal Year: $ 10,450,400
2557SE00.xIs Page 3
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1999-00
Salaries& Employee Benefits $ 8,859,425
Services&Supplies 1,962,337
Other Charges 3,594
Fixed Assets 35,046
Gross Cost $ 10,860,402
Less:
Intrafund Transfers -28,660
Lease Purchase -3,594
Fixed Assets -35,046
TOTAL ASSESSOR COST $ 10,793,102
LESS: ASSESSOR REVENUES $ 266,896
NET ASSESSOR DEPARTMENT COST $ 10,526,206
2557scoo.As Page 4
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 1999-00
Salaries&Employee Benefits $ 2,086,115
Services& Supplies 871,094
Other Charges 2,112
Gross Cost $ 2,959,321
Less:
Treasury Function Costs -619,860
Business License Program -81,829
TOTAL TAX COLLECTOR COST $ 2,257,632
LESS: TAX COLLECTOR REVENUE $ 1,610,524
NET TAX COLLECTOR COST $ 647,108
2557SIOO.xIs Page 5
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX FUNCTION - DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COSTS 1999-00
Salaries& Employee Benefits $ 397,953
Information Technology Costs 222,647
Other Services and Supplies 13,796
Accounts Payable- Supplemental &Other Tax Refunds 8,534
Department Overhead Allocation 72,625
GROSS PROPERTY TAX FUNCTION COSTS $ 715,555
LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 727.264
.NET AUDITOR-CONTROLLER COST $ -11,709
2557SFOO.xis Page 6
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRECT AND INDIRECT COSTS 1999-00
Clerk of the Board $ 57,138
Assessment Appeals Board - allowances and postage 23,824
County Counsel 1,363
TOTAL ASSESSMENT APPEAL BOARD COSTS $ 82,325
2557SM00.xIs Page 7
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Property Tax Net to
Department 1999-00 Actual Related Allocate
Assessor $ 396,920 100% $ 396,920
Tax Collector 178,901 76% 135,965
Auditor-Controller(Tax Division) 41,247 100% 41,247
TOTALS $ 617,068 $ 574,132
2557SK00.xIs Page 8
ATTACHMENT
CONTRA COSTA COUNTY
Property Tax Administration Charges for 2000-2001
REVENUE OFFSETS
County General Revenues
0005 9608 Supplemental Tax Administration Fees $ 1,367,662
$ 1,367,662
Assessor
0016 1600 Administration 3,008,216
1600 Excludable revenues:
Prior year SB 2557 revenue -530,000
AB 719 revenue from State -2,329,014
0016 1605 Drafting 1,830
1647 Roll Maintenance 115,864
266,896
Tax Collector
0015 Tax Collector Revenue 2,426,046
Excludable revenues(Direct credits and -815,522
non-property tax related revenues)
1,610,524
Auditor-Controller
0010 1004 Tax&Cost Accounting Division Revenue 1,029,763
Excludable revenues (Direct credits and -302,499
non-property tax related revenues)
727,264
TOTAL REVENUE OFFSETS $ 3,972,346
2557SHOO.xis Page 9
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5�! L
LEGAL PUBLICATION 'QUISTION
��.• ,.J� Contra Costa County
JT' OIwT
From: Clerk of the Board To: Contra Costa Times
651 Pine St., Room 106 PO Box 5124
Martinez, CA 94553 Walnut Creek, CA 94596
Requested by: a Date: AA, / a-o o I
Phone No:(A�5� 36R5" I go Reference No:
Org: Sub Object: -iWn Task: Activity:
Publication Date (s): oG
No. of Pages: �---
r--
LEGAL PUBLICATION-_ ;
A()IAA4A)
'••'Immediatelyupon expiration of publication,••••
send in one affidavit for each publication in
order that the auditor may be authorized to pay your bill.
Authorized Signature., a
Please confirm date of publication & receipt of this fax.
NOTICE OF A PUBLIC HEARING
BEFORE THE BOARD OF SUPERVISORS
COUNTY OF CONTRA COSTA, CALIFORNIA
NOTICE IS HEREBY GIVEN that on Tuesday, March 13, 2001, at
9 a.m., in the Board of Supervisors Chambers, Room 107, of the
County Administration Building, 651 Pine Street, Martinez,
California, a public hearing will be held to consider and adopt fees for
property tax administration. A copy of the fee proposal will be on file
on February 6, 2001, in the office of the Clerk of the Board of
Supervisors at 651 Pine Street, Room 106, Martinez, California.
PHIL BATCHELOR, Clerk of the Board
Of Supervisors and County Administrator
By: Ann Cervelli, Chief Clerk
BOARD OF SUPERVISORS,CONTRA COSTA COUNTY,CALIFORNIA
AFF.ADAVIT OF MAILING
In the Matter of )
Property Tax Administration Hearing )
On March 13, 2001 at 9 a.n. )
I declare under penalty of perjury that I am now,and at all times herein
mentioned have been,a citizen of the United States,over age 18;and that today I
deposited in the United States Postal Service in Martinez,California,postage fully
prepaid,a certified copy of 11otice of HearinF,
to the following:
DENNIS J.RAZZARI SEENO CONSTRUCTION CO.
DAVIDON HOMES ATTN: GEORGIA OLVERA
1600 SOUTH MAIN STREET,#150 4021 PORT CHICAGO HWY.
WALNUT CREEK CA 94596 P.O.BOX 4113
CONCORD CA 94524-4113
JEFF LAWRENCE
BRADDOCK&LOGAN
4155 BLACKHAWK PLAZA CIRCLE,STE.201
DANVILLE CA 94506
GUY BJERKE
HOME BUILDERS ASSN.OF NORTHERN CALIFORNIA
P.O.BOX 5160
SAN RAMON CA 94583-5160
DAVID LENNON ROBERT SELDERS
HOFMAN COMPANY DIRECTOR OF FORWARD PLANNING
P.O.BOX 907 WESTERN PACIFIC HOUSING
CONCORD CA 94522 1210 CENTRAL BOULEVARD
BRENTWOOD CA 94513
also mailed to affected. jurisdictions shoo7h:.on attached copies of envelopes
I declare under penalty of perjury that the foregoing is true and correct.
Dated February 5, 2001 ,at Martinez,California.
A n Ce velli Deputy Clerk
CCC FLOOD CONTROL AND
WATER CONSERVATION DISTRICT
255 Glacier Drive
MARTINEZ,CA 94553
USA
33
CONTRA COSTA CO. SHERIFF
ADMINISTRATIVE SVCS-FINANCE
651 Pine Street 7`h Floor
MARTINEZ,CA 94553
CONTRA COSTA-PUBLIC WORKS
MISCELLANEOUS SPEC.DISTRICTS
255 Glacier Drive
MARTINEZ, CA 94553
OAKLEY REDEVELOPMENT
AGENCY
PO BOX 6
OAKLEY,CA 94561
BETHEL ISLAND FIRE DISTRICT
P.O. Box 623
Bethel Island, CA 94511
33
EAST DIABLO FIRE DISTRICT
134 Oak Street
Brentwood, CA 94513
CONTRA COSTA FIRE DISTRICT
MIKE GEORGE
2010 Geary Road
Pleasant Mill, CA 94523
USA
�33
CROCKETT CARQUINEZ
FIRE DISTRICT
746 Loring Avenue
Crockett, CA 94525
SAN RAMON REDEVELOPMENT
AGENCY
222 Camino Ramon
San Ramon,CA 94583
CONTRA COSTA COUNTY
REDEVELOPMENT AGENCY
651 Pine Street
Martinez, CA 94553
33-
CONTRA COSTA COUNTY
WATER AGENCY
651 Pine Street North Wing
MARTINEZ, CA 94553
33
CONTRA COSTA CO. LIBRARY
ANNE CAIN
1750 Oak Park Blvd
Pleasant Hill,CA 94523
.33
EAST BAY MUD SPECIAL
DISTRICT 1
P.O. Box 24055
Oakland, CA 94623
33 }
CONTRA COSTA COUNTY
COUNTY ADMINISTRATOR
651 Pine Street
Martinez,CA 94553
PLEASANT HELL
REDEVELOPMENT AGENCY
100 Gregory Lane
Pleasant Hill, CA 94523
33
LAFAYETTE REDEVELOPMENT
AGENCY
P.O. Box 1968
Lafavette- CA 94549
BAY AREA AIR QUALITY
MANAGEMENT DISTRICT
939 Ellis Street
San Francisco,CA 94109
BAY AREA RAPID TRANSIT DIST.
TREASURY OFFICE
P.O.Box 12688
Oakland,CA 94604
EAST BAY MUNICIPAL UTILITY
DISTRICT
P.O. Box 24055
Oakland,CA 94623
192, GA 94551,4293 - i USA
33
EAST BAY REGIONAL PARK.
DISTRICT
P.O.Bax 5381
Oakland,CA 94605
!USA
'33
CASTLE ROCK COUNTY WATER
DISTRICT
190 Pine Creek Road
Walnut Creek,CA 94598
Street, Room 106
CA mms-1293 I USA
133
CONTRA COSTA WATER DISTRICT
P.O. Box H2O
Concord,CA 94524
ALAMO-LAFAYETTE CEMETERY
DISTRICT
3285 Mt. Diablo Blvd.
Lafayette,CA 94549
ALAMEDA-CONTRA COSTA
TRANSIT DISTRICT
1600 Franklin Street
Oakland,CA 94612
AMBROSE RECREATION AND
PARK DISTRICT
3105 Willow Pass Road
Pittsburg, CA 94565
BRENTWOOD RECREATION AND
PARK DISTRICT
740 B 3rd Street
Brentwood, CA 94513
GREEN VALLEY RECREATION&
PARK DISTRICT
P.O. Box 112
Diablo,CA 94528
CONTRA COSTA RESOURCE
CONSERVATION
5552 Clayton Road
Concord, CA 94521
WEST COUNTY WASTEWATER
DISTRICT
2910 Hilltop Drive
Richmond, CA 94806
MORAGA-ORINDA FIRE
PROTECTION DISTRICT
33 Orinda Way
Orinda, CA 94563
CONTRA COSTA MOSQUITO
ABATEMENT DISTRICT
155 Mason Circle
Concord, CA 94520
y Adminlstrabon Bldg.
i
ine Street, Room 106
Fez, GA 84563-1293
USA
33
BETHEL ISLAND MUNICIPAL
IMPROVEMENT
P.O. Boa 244
Bethel Island, CA 94511
IRONHOUSE SANITARY DISTRICT
PO Box 1105
Oakley, CA 94561
MT. VIEW SANITARY DISTRICT
P.O.Bot 2757
Martinez, CA 94553
RODEO SANITARY DISTRICT
800 San Pablo Avenue
Rodeo, CA 94572
Administraklon Bldg.
ie Street, Roem 106
j2, CA 84563x1299 USA
33
STEGE SANITARY DISTRICT
7500 Schmidt Lane
El Cerrito, CA 94530
BYRON SANITARY DISTRICT
P.O. Box 1105
Oakley,CA 94561
USA
33'
CENTRAL CONTRA COSTA
SANITARY DISTRICT
5019 Imhoff Place
Martinez,CA 94553
CROCKETT-VALONA SANITARY
DISTRICT
P.O.Box 578
Crockett,CA 94525
y Administration Bldg.
'ine Street, Room 106
uez, CA 94563-1299 v
jUSA
33
DELTA DIABLO SANITATION
DISTRICT
2500 Pittsburg-Antioch Highway
Antioch, CA 94509
• 33
BYRON-BETHANY IRRIGATION
DISTRICT
P.O.Box 273
Byron, CA 94514
EAST CONTRA COSTA IRRIGATION
DISTRICT
P.O. Box 696
Brentwood, CA 94513
33
RECLAMATION DISTRICT 800
P.O. Box 262
Discovery Bay,CA 94514
----------------
DISCOVERY BAY RECLAMATION/
DRAINAGE DISTRICT
P.O. Box 262
Byron,CA 94514
• �JJ
SAN RAMON VALLEY FIRE
PROTECTION
1500 Bollinger Canyon Road
San Ramon, CA 94583
LOS MEDANOS HEALTHCARE
DISTRICT
P.O. Box 8698
Pittsburg, CA 94565
MT. DIABLO HEALTHCARE
DISTRICT
2540 East Street
Concord, CA 94520
- -- - – ---- . ._...... ....__ .—...-- -....... .
USA-
333
WEST CONTRA COSTA
HEALTHCARE DISTRICT
2000 Valc Road
San Pablo,CA 94806
KENSINGTON COMMUNITY
SERVICES DISTRICT
Zl7Arlington Avenue
Kensington,CA 94707
--------�--' ---�------- - -- ivs^
` | 33
�
RECREATION AND PARK
z]9jGreenwood Drive
San Pablo, C& 94806
.... _ ---- _' _ ........KENSINGTON FIRE DISTRICT
2l7Arlington Avenue
Kensington, CA 94707
FIRE
PROTECTION DISTRICT
1680Refugio Valley Road
Hercules,CA 94547
SAN PABLO
REDEVELOPMENT AGENCY
ONE ALVARADO SQUARE
SAN PABLO CA 94806
BYRON,BRENTWOOD,
KNIGHTSEN UNION CEMETERY
P.O. Box 551
Brentwood, CA 94513
DIABLO COMMUNITY SERVICE
DISTRICT
P.O. Box 321
Diablo, CA 94528
Martine¢, CA 84563-1293 -- -�
PLEASANT HILL RECREATION&
PARK DISTRICT
147 Gregory Lane
Pleasant Hill,CA 94523
USA
• 33
PITTSBURG
REDEVELOPMENT AGENCY
65 CIVIC AVENUE
PITTSBURG CA 94565
� Street; Room-.1Oa.... ...-----_•_.:---
CA 94.55&3*-1299
j USA
33
RICHMOND
REDEVELOPMENT AGENCY
PO BOX 4046
RICHMOND CA 94804
---------
WALNUT CREEK
REDEVELOPMENT AGENCY
1666 N MAIN STREET
WALNUT CREEK CA 94596
rte=--�---- ....-- ....._... . ...... . . ...... .._..- . - — - _ _ _..._.
DANVILLE
REDEVELOPMENT AGENCY
510 LA GONDA WAY
DANVILLE CA 94526
3 or supervisors
tY Administration Bldg.
Owl
line Street, Room 106 •
M, CA 94553-1293 s
USA
;33
HERCULES
REDEVELOPMENT AGENCY
111 CIVIC DRIVE
HERCULES CA 94547
d of Supervisors
my Administration Bldg.
Pine Street, Room 106
inez, CA 94563-1293
USA
:33
EL CERRITO
REDEVELOPMENT AGENCY
10890 SAN PABLO AVENUE
EL CERRITO CA 94530
PINOLE
REDEVELOPMENT AGENCY
2131 PEAR STREET
PINOLE CA 94564
Board of Supervisors
County Administration Bldg. 10
O
651 Pine Street, Room 106
Martinez, CA 94563-1293
U
3
BRENTWOOD
REDEVELOPMENT AGENCY
708 THIRD STREET
BRENTWOOD CA 94513
USA
33
CONCORD
REDEVELOPMENT AGENCY
1950 PARKSIDE DRIVE
CONCORD CA 94519
ioard of Supervisors
;ounty Administration Bldg.
61 Pine Street, Room 106
aartim, CA 94563-1293
USA
33
CLAYTON
REDEVELOPMENT AGENCY
6000 HERITAGE TRAIL
rr eVTnNI 0A nnciI
F u Board of Supervisors
se
county Administration Bldg. A
651 Pine Street, Room 105
Martinez, GA 94563-1293
us.
3
CITY OF ORINDA
FINANCE DIRECTOR
26 ORINDA WAY
ORINDA CA 94563
I Pine Street, Room 106 ?1
rtinerz, GA 94553.1283 j
j USA
33
CITY OF OAKLEY
ATTN: MIKE OLIVER
PO BOX 6
OAKLEY,CA 94561
and of Supervisors
unty Administration Bldg. j
! Pine Streot, Room 106
rtinez, GA 94563-1293 `
IUSA
33
ANTIOCH
REDEVELOPMENT AGENCY
PO BOX 130
ANTIOC14 re, QdI;AO
Supervisors •
administration Bldg.
Street, Room 106 O
CA 94563-1293
USA
33
TOWN OF MORAGA
KAREN STEIN
PO BOX 1888
MORAGA CA 94556
TOWN OF DANVILLE
ELIZABETH HUDSON
510 LA GONDA WAY
DANVILLE CA 94526
joy Ad'minlstr'atlon-Bldg ---
Pine Street, Room 106 �r
Inez, CA 94553-1293
USA
X33
CITY OF SAN RAMON
LORI ROSE
2222 CAMINO RAMON
SAN RAMON CA 94593
--- _....... .. ...,.W.
651 Pine Street,.Room 106
Martinez, CA W6.3-12931
USA
.33
CITY OF PINOLE
CATHY HEATER
2131 PEAR STREET
PINOLE CA 94564
CITY OF RICHMOND
ANNA A. VEGA
PO BOX 4046
RICHMOND CA 94804
CITY OF LAFAYETTE
FINANCE DIRECTOR
PO BOX 1968
LAFAYETTE CA 94549
USA
33
rd of Supervisors
my Administration Bldg.
Pine Street, ROOM 106
aruem, CA 945634"1.93
USA
33
CITY OF HERCULES
MARIE SIMONS
11I CIVIC DRIVE
HERCULES CA 94547
CITY OF PITTSBURG
JIM HOLMES
65 CIVIC AVENUE
PITTSBURG CA 94565
CITY OF MARTINEZ
FINANCE DIRECTOR
525 HENRIETTA STREET
MARTINEZ CA 94553
CITY OF ANTIOCH
JOHN TASKER
PO BOX 5007
ANTIOCH CA 94531-5007
supervisors 00
ministraWn Bldg.
Street, Room 106
!A 94563.1293
USA
33
CITY OF CONCORD
RON HOWARD
1950 PARKSIDE DR
CONCORD CA 94519-2578
supervisors
lministratbon Bldg.
;treat, Room 106
;A 94563-1293
USA
:33
CITY OF PLEASANT HILL
RICH RICCI
100 GREGORY LANE
PLEASANT HILL CA 94523
CITY OF EL CERRITO
JULIE BROWN
10890 SAN PABLO AVENUE
EL CERRITO CA 94530
CITY OF WALNUT CREEK
ROSIE COAN
1666 N MAIN STREET
WALNUT CREEK CA 94596
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am, CA 94563-1293
,USA
33
DUBLIN-SAN RAMON
SERVICES DISTRICT
7051 DUBLIN BLVD
DUBLIN,CA 94568
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
625 Court St. Room 103
Martinez, CA 94553 REASUPERVISORS
DEC
December 19, 2000
CLERK BOARCONTR
TO: Clerk of the Board
Attn: Ann Cervelli, Chief Clerk .
'?FROM: Kenneth J. Corcoran, Auditor-Contr er L/
By: Paul Abelson, Chief Accountant
SUBJECT: 2000-2001 Property Tax Administration Cost Recovery
Since we did not hear any comments from the participants of the Property Tax Administration
Cost recovery process, the proposed schedule sent out first week of December has been finalized
as attached. Please call Bobby Romero at 6-2225 if you have questions.
Cc: County Administrator's Office, Lara Delaney
County Counsel, Silvano Marchesi I
Tax Collector's Office
Assessor's Office
PA:rnr
2557 final sched ltr to Clerk Board 00/01
I
Duos
r
J
CONTRA COSTA COUNTY
AUDITOR CONTROLLER ' S OFFICE
2000/01 Property Tax Administration Cost Recovery Schedule
Date Action Responsible Party
12/04/00 Prepare draft schedule for calculation, approval, Bobby Romero
and collection of Property Tax Administration costs.
Notify participants of their scheduled deadlines.
01/02/01 Net Cost Detail Provided by Affected Departments:
A-87 Cost Plan Jeff Lee
Tax Collector's Office Cost & Revenue Detail. Marty Martinez
Assessment Appeals Board Cost Detail. Ann Cervelli
Auditor Controller's Office Cost & Revenue Detail. Bobby Romero
Assessor's Office Cost & Revenue Detail. Bobby Romero
01/25/01 Add Auditor-Controller's Report to 2/6 Board agenda. Lara Delaney
Auditor-Controller's Report available to Board 2/1. Bobby Romero
02/06/01 Set hearing for 3/13 on Property Tax Administration Costs. Board of Supervisors
Direct Clerk of the Board to:
Notify affected jurisdictions of the public hearing, & (Clerk of the Board
Prepare and publish required legal notice, and &Tax Division*)
Make Auditor-Controller's Report available to public.
03/13/01 Public Hearing on Report by Board of Supervisors Board of Supervisors
& County Auditor-Controller
Consider &Adopt Finding of Property Tax Costs. Board of Supervisors
Notification to Affected Jurisdictions of their Share Auditor Staff
of Property Tax Administration Costs.
03/13/01 Charge administrative costs to affected jurisdictions. Auditor-Controller
Journal to charge affected jurisdictions. Bobby
Journals to charge County General for:
Redevelopment Costs Leslie
Contractual Costs Bobby
1/4% of Special District Revenues Bobby
cc: County Administrator's Office, Lara Delaney
Treasurer-Tax Collector, Bill Pollacelc
Assessor, Gus Kramer
County Counsel, Silvano Marchesi
Clerk of the Board, Ann Cervelli
*Tax Division will provide addressed envelopes for the Clerk of the Board.
2557schedule.xls 12/19/00
v
Office of
COUNTY AUDITOR-CONTROLLER RECEIVED
-
625
Costa County
625 Court St. Room 103 DEC - 6 2000
Martinez, CA 94553
CLERK BOARD OF SUPERVISORS
CONTRA COSTA CO.
December 4, 2000
TO: Victor J. Westman, County Counsel
Attn: Silvano Marchesi, Assistant County Counsel
FROM: Kenneth J. Corcoran, Auditor-Controller
By: Paul Abelson, Principal Accountant
SUBJECT: 2000-2001 Property Tax Administration Cost Recovery
Attached are copies of the following:
1. The proposed 2000-01 schedule for calculation, approval, and collection
of the net 1999-00 property tax administration costs,
2. Board actions related to the 1999-00 cost recovery process.
Lara Delaney will coordinate all Board related activities. Our office will work with her and Ann
Cervelli on proper notification of affected jurisdictions.
Please contact Bobby Romero if you have any suggestions or questions. He can be reached at 6-
2225.
Cc: County Administrator's Office, Lara Delaney
--Clerk--of.-the Board.-Ann Cervelli-
25571tr to Co. Counsel 00/01
DRAFT
CONTRA COSTA COUNTY
AUDITOR CONTROLLER ' S OFFICE
2000/01 Property Tax Administration Cost Recovery Schedule
Date Action Responsible Party
12/04/00 Prepare draft schedule for calculation, approval, Bobby Romero
and collection of Property Tax Administration costs.
Notify participants of their scheduled deadlines.
01/02/01 Net Cost Detail Provided by Affected Departments:
A-87 Cost Plan Jeff Lee
Tax Collectors Office Cost & Revenue Detail. Marty Martinez
Assessment Appeals Board Cost Detail. Ann Cervelli
Auditor Controllers Office Cost & Revenue Detail. Bobby Romero
Assessor's Office Cost & Revenue Detail. Bobby Romero
01/25/01 Add Auditor-Controller's Report to 2/6 Board agenda. Lara Delaney
Auditor-Controllers Report available to Board 2/1. Bobby Romero
02/06/01 Set hearing for 3/13 on Property Tax Administration Costs. Board of Supervisors
Direct Clerk of the Board to:
Notify affected jurisdictions of the public hearing, & (Clerk of the Board
Prepare and publish required legal notice, and &Tax Division*)
Make Auditor-Controllers Report available to public.
03/13/01 Public Hearing on Report by Board of Supervisors Board of Supervisors
& County Auditor-Controller
Consider &Adopt Finding of Property Tax Costs. Board of Supervisors
Notification to Affected Jurisdictions of their Share Auditor Staff
of Property Tax Administration Costs.
03/13/01 Charge administrative costs to affected jurisdictions. Auditor-Controller
Journal to charge affected jurisdictions. Bobby
Journals to charge County General for:
Redevelopment Costs Leslie
Contractual Costs Bobby
1/4%of Special District Revenues Bobby
cc: County Administrators Office, Lara Delaney
Treasurer-Tax Collector, Bill Pollacek
Assessor, Gus Kramer
County.Counsel, Silvano Marchesi
`.Clerk of the Board, Ann Cervelli
*Tax Division will provide addressed envelopes for the Clerk of the Board.
B:2557schedule.xls 12/4/00
CORRECTED COPY!
TO: BOARD OF SUPERVISO PLEASE DESTROY antra
PREVIOUS ISSUE
FROM:- Phil Batchelor Z Costa
County
DATE: February 8, 2000
SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY
Specific Request(s)or Recommendation(s)&Background&Justification
RECO MM
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.
i J
Continued on Attachment:_YES Signature: Ell
Recommendation of County Administrator Recommendation of Board Committee 1J f FI
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(Absents 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 r
By: DEPUTY
Office of
AUDITOR-CONTROLLER
Contra Costa County
Martinez, California �F ,� 9F
G�
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
§95.3, 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 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 II 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.
• • GD1
TO: BOARD OF SUPERVISORS
Contra
FROM: Phil Batchelor _•� .;s Costa
County Administrator '• :Je: 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: x YES Signature: .7 EI-A —
Recommendation of County Administrator Recommendation of Board Committee
Approve Other
Signature(s):
Action of Board on:�atLypiOApproved as Recommended_X_Other
Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
_Unanimous(Absents AND ENTERED ON THE MINUTES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent:_Abstain:
Contact:Tony Enea(335-1094) Attested: l ��f1
cc: CAO Phil Batchelor,Clerk of
Auditor-Controller the Board of Supervisors
County Counsel and County Administrator
By: ! EPUTY
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.20ODLUO
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. 2QU0/110
-1-
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
1 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,tlerk 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-