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HomeMy WebLinkAboutMINUTES - 03162004 - SD.6 ' BOARD OF SUPERVISORS •* r _ ��• contra Costa ,... �ee FROM: John Sweeten County a. A- DATE: March 16, 2004 SUBJECT: PROPERTY TAX ADMINISTRATIVE DOST RECOVERY Specific Request(s)or Recommendations)& Background &Justification RECOMMENDATION: 1. CONDUCT ap ublic hearing, fixed for March 16, 2004 at 9:30 a.m., on implementation of the property tax cost recovery provisions of Revenue and Taxation Code section 95.3. p y 2. ADOPT the report of the Auditor-Controller filed on February 5, 2004, of the 2002-2003 fiscal year p property tax-related costs of the Assessor, Tax Collector, Auditor, and Assessment Appeals p y Board including the proposed charges against each local jurisdiction excepting school entities, for the local jurisdiction's proportionate share of such administrative costs. 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 Recommendation of Board Committee Approve Other Signature(s): Of OKA Action of Boao :MARCH 1692004 Approved as Recom mendedX other Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN X Unanimous(Absent MM } AND ENTERED ON THE MINUTES OF THE Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN. Absent: Abstain: Contact: Lara Delaney(335-1097) Attested:MARCH 16, 2004 cc: CAO John Sweeten, Clerk of Auditor-Controller the Board of Supervisors County Counsel and LConty Administrator YB : r EPUTY � THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 16, 2004,by the following vote: AYES: SORS GI0IA9UUM%, ,DeSXff_N Z AND GLOVM NOES: NW ABSENT: NONE ABSTAIN:NONE and the Auditor-Controller by his following signature. SUBJECT: Implementation of the Property ) Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 2004/126 visions of Revenue and Taxation Code ) section 95.3 ) A public hearing having been held during the Board of Supervisors' meeting of March 165 2004, 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 4, 2004, the Auditor-Controller filed with the Clerk of the Board of Supervisors a report of the 2002-2003 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 16, 2004 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 4, 2004, 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 2002-2003 fiscal year property tax administrative costs proportionally attributable to local jurisdictions. 4. The additional revenue received by Contra Costa County on account of its 2002-2003 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 2003-2004 may be reallocated to finance other county services. In the event that the actual 2003-2004 costs for assessing, collecting and allocating property taxes p Y plus allowable overhead costs are less than the amounts determined in the February 4, 2004 RESOLUTION NO. 2004/ 126 1 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 16, 2004, by the following vote: AYES: SUFMVISM GIOIA,Umm%.% ,DeSXff1qIM AND mom NOES: NM ABSENT:NM ABSTAINNONE and the Auditor-Controller by his following signature. SUBJECT: Implementation of the Property ) Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 2004/ 127 visions of Revenue and Taxation Code ) section 95.3 ) A public hearing having been held during the Board of Supervisors' meeting of March 161 2004, 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; 9 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 2002-2003 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 determined C017 C14__ Kenneth J. Cotounty an Contra Costa Auditor-Controller ORIG. DEPT: County Counsel cc: Auditor-Controller County Administrator MAM/j h I:1JOANN\M amlimple-proptax4.wpd RESOLUTION NO. 2004/ -1- 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 16, 2004 public hearing on the Auditor-Controller's report of February 4, 2004. 2. The amounts expressed in the Auditor-Controller's report of February 4, 2004 are correct. 3. Notice as required by law was given of the public hearing on March 16, 2004. 4. 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. 5. 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. Sofou-,- and determi e 7 KeAneth J. CoV't an Contra Costanty Auditor-Controller ORIG. DEPT: County Counsel cc: Auditor-Controller County Administrator MAM/j h I:\JOANN\MAM\imple-proptax3.wpd RESOLUTION NO. 2004/126 2 Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California February 4, 2004 TO: Contra Costa County Board of Supervisors FROM: Kenneth J. Corcoran, Auditor-Controller SUBJECT: 2003-2004 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 2003-04 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, Assessment Appeals Board, and Auditor-Controller for the 2002-03 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 2002-03 net cost of property tax administration was $11,222.379. This amounts to approximately I% of all 2002-03 property taxes levied countywide. Attachment 11 allocates the $11,,222,379 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 2003-04 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 $5,462,.637. ATTACHMENT I CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 2003-2004 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 2003-04 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 2557SLO3 Page 2 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged in the 2003-04 Fiscal Year shall be based on the 2002-03 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: Assessor $ 12,7469307 Tax Collector 218292031 Auditor-Controller 889,384 Assessment Appeals Board 92,956 Total $16,557,678 Overhead Cost per Circular A-87: Assessor $ 9009628 Tax Collector 167,445 Auditor-Controller 38,110 Total $1,106,183 Less: Fees Received for Property Tax Related Services: County General $ 31613,791 Assessor 433,036 Tax Collector 11589,826 Auditor-Controller 804,829 Total ($69441,482) Net Property Tax Administration Cost, 2003-04 Fiscal Year: $11.222,379 2557SE03 Page 3 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2002-03 Salaries& Employee Benefits $ 10,709,073 Services & Supplies 21132,737 Fixed Assets 49,363 Gross Cost $ 12,891,173 Less: Intrafund Transfers (95,503) Fixed Assets (49,363) TOTAL ASSESSOR COST $ 12,746,307 LESS: ASSESSOR REVENUES $ 4337036 NET ASSESSOR DEPARTMENT COST $ 12,313,271 2557SC43 Page 4 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 TREASURER-TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2002-03 Salaries& Employee Benefits $ 21791,729 Services&Supplies 11103,422 Other Charges 61862 Fixed Assets 23,248 Gross Cost $ 31925,261 Less: Fixed Assets (23,248) Treasury Function Costs (958,748) Business License Program (1149234) TOTAL TAX COLLECTOR COST $ 218299031 LESS: TAX COLLECTOR REVENUE $ 1,589,826 NET TAX COLLECTOR COST $ 12239,205 2557S103 Page 5 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX FUNCTION -DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 2002-03 Salaries & Employee Benefits $ 449,899 Information Technology Costs 309,240 Other Services and Supplies 31,752 Accounts Payable-Supplemental &Other Tax Refunds 69812 Department Overhead Allocation 91,681 GROSS PROPERTY TAX FUNCTION COSTS $ 889,384 LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 804,829 NET AUDITOR-CONTROLLER COST $ 84,555 2557SF03 Page 6 ATTACHMENT I CONTRA COSTA COUNTY Property_Tax Administration Charges for 2003-2004 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 2002-03 Clerk of the Board $ 69,473 Assessment Appeals Board-allowances and postage 19,971 County Counsel 31512 TOTAL ASSESSMENT APPEAL BOARD COSI $ 92,956 2557SM03 Page 7 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 A-87 OVERHEAD ALLOCATION Percent A-87 Plan Property Tax Net to Department 2002-03 Actual Related Allocate Assessor $ 900,628 100% $ 900,628 Tax Collector 2329563 72% 1679445 Auditor-Controller(Tax Division) 38,110 100% 38,110 TOTALS $ 1,171,301 $ 11106,183 2557SK03 Page 8 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2003-2004 REVENUE OFFSETS County General Revenues 0005 9608 Supplemental Tax Administration Fees $ 3,613,791 $ 31613,791 Assessor 0016 1600 Administration 21236,198 1600 Excludable revenues: Prior year SB 2557 revenue (730,000) AB589 revenue from State(Fund 115100) (11193,521) 0016 1605 Drafting 300 1635 Standards 60 1647 Roll Maintenance 119,999 $ 433,036 Tax Collector 0015 Tax Collector Revenue 215689003 Excludable revenues (Direct credits and (978,177) non-property tax related revenues) $ 19589,826 Auditor-Controller 0010 1004 Tax& Cost Accounting Division Revenue 9312070 Excludable revenues (Direct credits and (126,241) non-property tax related revenues) $ 804,829 TOTAL REVENUE OFFSETS $ 694419482 2557SH02 Page 9 O r }- CA It 0 0 0 r- O d• I` MN O M t r M r,%, O 00 CO I` M CD d• CA r O N O O O O M v� 00 O M O O CO N I` r M O M CO O N I` M MCD M r M C� 00 O �' O CO O cl• 0p Z O CO I� N O r N f` O r N CO CD I` I` M r r I` P r �t N O O O N d• COO M M CD N I' N-: M M ti r r r = .. 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