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HomeMy WebLinkAboutMINUTES - 03122002 - SD2 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 12, 2002,by the following vote: AYES: SUPERVISORS UILKEMA, GERBER, DESAULNIER, GLOVER AND GIOIA 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. 02112A, visions of Revenue and Taxation Code ) section 95.3 ) A public hearing having been held during the Board of Supervisors'meeting of March 12,2002,on implementation of the property tax cost recovery provisions of Revenue and Taxation Code section 95.3, as provided in Beard 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, 2002, the Auditor-Controller filed with the Clerk of the Board of Supervisors a report of the 2000-2001 fiscal year property tax-related costs of the Assessor,Tax Collector,Auditor and Assessment Appeals Beard, including the applicable administrative overhead costs permitted by federal circular A-87 standards,proportionally attributable to each local jurisdiction and EducationalRevenue Augmentation Fund(ERAF) in Contra Costa County, in the ratio of property tax revenue received by each local jurisdiction and ERA.F 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 12,2002 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, 2002 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 2000-2001 'fiscal year property tax administrative costs proportionally attributable to local jurisdictions; 4. The additional revenue received by Contra Costa County on account of its 2000-2001 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 2001-2002 may be reallocated to finance other county services. In the event that the actual 2001-2.002 costs for assessing, collecting and allocating property taxes plus allowable'overhead casts are less than the amounts determined in the January 31,2002 RESOLUTION NO. 02/128 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 12, 2002 public hearing on the Auditor-Controller's report of January 31, 2042, 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 31,2002 are correct. 4. Notice as required by law was given of the public hearing on March 12,2402. 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. Corcor Contra Costa Coun Auditor-Controller I hereby certify that this is a true and correct ORIG.DEPT: County Counsel copy of an action taken and entered on the minutes of the Board of Supervisors on the cc: Auditor-Controller date shown. County Administrator ATTESTED: /Vewx6 1,2 % r JOHN SWEETEN, Cleric of the/ Board MAM/jh of S pervlsors''and Count Administrator 1:V0ANN\MANNmp1e-proptax3:wpd Bet . Deputy RESOLUTION NO. 02/J18 _l_ 9 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY,CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 12, 2002,by the following vote: AYES: SUPERVISORS UILKEMA, GERBER, DESAULNIER, GLOVER AND GIOIA NOES: NONE ABSENT: NONE ABSTA MNON and the Auditor-Controller by his following signature. SUBJECT: Implementation of the Property Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 02/ 136 visions of Revenue and Taxation Code section 95.3 ) A public hearing having been held during the Board of Supervisors' meeting of March 12, 2002,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 2000-2001 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. 971129. So found and determined I hereby certify that this is a true and correct C , r cOPY of an ectitarr taken and entered on the minutes of the Board of Supervisors on the Kenneth J. Corcorw date shown. Contra Costa Couifty Auditor-Controller ATTeSTED:12111 (-A JOHN SWEETEN, Clerk of tre Board of S ervisors and 9.ounty Administrator ORIG. DEPT: County Counsel B ! cc:Auditor-Controller Y Deputy County Administrator MAM/jh IAJ0ANN\MAN imple-proptax4.wpd RESOLUTION NO. 02A 36 _1� Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California January 31, 2002 Y Supervisors Contra Costa Count Board of Su TO; p FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT 2001-2002 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 ward :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 2001-02 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector,; Assessment Appeals Board, and Auditor-Controller for the 2000-01 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 2000-01 net cast of property tax' administration was $10,544,207. This amounts to 1`% of all 2000-01 property taxes levied countywide. Attachment 11 allocates the $10,544,207 net cost to each incorporated city and to each local jurisdiction receiving property tax' revenues during the 2001-02 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 these 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 $5,182,155. ATTACHMENT I' CONTRA COSTA COUNTY' AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 2001-2002 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-87Overhead Allocation 9 2000-01 Department Revenue Offsets 10 Allocation of Cast to Taxing Agencies 2557SLOI Page ATTACHMENT # CONTRA COSTA COUNTY` Property Tax Administration Charges for 2001-2402 NOTE: Per Revenue and Taxation Cade Section 95.3, the property tax administration fee to be charged in the 2001-02 Fiscal Year shall be based on the 2000-01 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 Cast: Assessor $ 11,341,914 Tax Collector 2,499,330 Auditor-Controller916,993 Assessment Appeals Board 91,243 Total $ 14,849,480 Overhead Cost per Circular A-87: Assessor $ 396,920 Tax Collector 123,442 Auditor-Controller 4,1.247 Total 561,609 Less: Fees Received for Property Tax Related Services: County General $ 2,435,184 Assessor 208,015 Tax Collector 1,468,149 Auditor-Controller 755.534 Total 4,866.882 Net Property Tax Administration Cost, 2004-01 Fiscal Year: $ ! 9Z 2557SE OI Page 3 , ATTACHMENT i CONTRA COSTA COUNTY Propedy-.Tax Administration ChaLges for 2001-200 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 200£-01-01 Salaries& Employee Benefits $ 9,033,950 Services&Supplies 2,340,220 Fixed Assets 322,550 Grass Cast $ 11,696,720 Less: Intrafund Transfers -32,256 Fixed Assets -322,550 TOTAL ASSESSOR COST $ 11,341,914 LESS: ASSESSOR REVENUES $ 208,015 NET ASSESSOR DEPARTMENT COST $ 11,133,899 2557SCOl Page 4 ATTACHMENT CENTRA COSTA COUNTY Property Tax Administration Charges for 2001-2002 TREASURER-TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2000-01 Salaries& Employee Benefits $ 2,286,662 Services&Supplies 1,040,759 Other Charges 5,844 Fixed Assets 286,863 Grass Cast $ 3,620,128 20,, $ Less: Fixed Assets 286,863 Treasury Function Costs 747,502 Business License Program -86,433 TOTAL:TAX COLLECTOR COST $ 2,499,330 LESS.TAX COLLECTOR REVENUE $ 1.468.149 NET TAX COLLECTOR COST $ 1,031,181 2557S101 Page 5 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2041-2442' AUDITOR-CONTROLLEWS DEPARTMENT PROPERTY TAX FUNCTION-DIRECT AND; ACTUAL INDIRECTDEPARTMENTAL COSTS 2000-01 Salaries& Employee'Benefits $ 489,944 Information Technology Costs- 249;258 Other Services and Supplies 37,416 Accounts Payable-Supplemental &Other Tax Refunds 5,805 Department Overhead Allocation 134.574 GROSS PROPERTY TAX FUNCTION COSTS 916,993 LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 755;534 NET AUDITOR-CONTROLLER COST $ 161,459 2557SFO t Page 6 ATTACHMENT I CONTRA COSTA COUNTY Properly Tax Administration Charggs for 2001-2002 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 2000-01 Clerk of the Board $ 69,557 Assessment Appeals Board-allowances and postage 19,530 County Counsel: 2,156 TOTAL ASSESSMENT APPEAL BOARD COST., $ 51,243 2557SMOI Page 7 ATTACHMENTI CONTRA COSTA COUNTY ProyerW Tax Administration Charges for 2001-2OL2 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Property Tax Net to, Department 1999-00 Actual* Related" Allocate Assessor $ 396,920 100% $ 396,92() Tax Collector 178,901 69% 123,442 Auditor-Controller(Tax Division) 41,247 105% 41,247 TOTALS $617,068; 8 561,609 * The 2002-03 CAP(2000-01 Actuals)has not yet been finalized. Therefore,the"actual" Indirect coasts shown here are from the 2001-02 CAP: *" In order to reflect the most accurate information available,the Property Tax Related percentages are calculated using 2000-01 actual expenditures 2557SKOI Page 8 ATTACHMENT CONTRA COSTA COUNTY Property Tax Administration Charges for 2001-2002' REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Tax Administration Fees $ 2,435,184 $ 2,435,184 Assessor 0016 1600 Administration 2,948,957 1600 Excludable revenues': Prior year SB 2557 revenue -730,000 AB 719 revenue from State -2,128,946 0016 1605 Drafting 690 1647 Roll Maintenance 117,314 208,015 Tax Collector 0015 Tax Collector Revenue 2,368,883 Excludable revenues (Direct credits and -900,734 non-property tax related revenues) 1,468,149 Auditor-Controller 0010 1004 Tex&Cost Accounting Division Revenue 885,949 Excludable revenues{Direct credits and 130,415' non-property tax related revenues} 755,534 TOTALREVENUE OFFSETS $ 4,866,882 2557SHOI Page 9 z w : CS too Mr~ 'tr- r- P ci rr sj MON 00007 tt rd �1FN I,- OMNI-- rMOP- Cf W oo W W to N — — 20 0 r } GS3 t- s r ttY W r M'Oq tK7 C1 N aT CO �i 'CNS 1 Cl t+') tt3mm W W c alMrMrCV I- U) N 'd rr tL1r;P �tN p r tib N 00 M to r t' N 'i M d Ib ,tA N M P N MNN tC�IttiirN � MoNOdMtC) YWattW� rW- C�tlCC/ � W N G33 N C> W r to tr> 0 CO t�- CO It to W M to � r- (4 Cf) W � M it7 0Ntpr N �-y/+� 0m 00r- 00 N0 r- Mt- toIT � r- m tyc N U) 8MtC7 EJP MU) 4 W �j � P W r MV) N �yCVtt r- � t� t�) t-- CS09Cbcc) - ,..., co N {(mayy s T t€3 o) CV N C,4 SogoM �tS to 'F N h- N h- 'et' t8F V W t7) W N r ¢)) N C3) 3 tt9 tt) I-- 1"" + CJDrE> NNtt7 {VipCOv CDs+sMPe- ' ti7LOC7 N 4 PCb N } _-. # Q� p rf} CST!} NdtL N rC�'? 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