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MINUTES - 03082005 - SD.2
TO: BOARD OF SUPERVISORS *;� _� =_ '�;. Contra Costa �as� _ FROM: John Sweeten ��., ,:�° County �osrA•c uK't';,, DATE: March 8, 2005 SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY Specific Request(s) or Recommendations) & Background & Justification RECOMMENDATION: 1. CONDUCT a public hearing, previously fixed for March 8, 2005 at 9:30 a.m., on implementation of the property tax cost recovery provisions of Revenue and Taxation Code section 95.3. 2. ADOPT the report of the Auditor-Controller filed on January 27, 2005, of the 2003-2004 fiscal year property tax-related costs of the Assessor, Tax Collector, Auditor, and Assessment Appeals Board, including the proposed charges against each local jurisdiction excepting school entities, for the local jurisdiction's proportionate share of such administrative costs. FISCAL IMPACT: The fiscal year 2003-2004 net cost of property tax administration was $12,857,535. This amounts to approximately 1% of all 2003-04 property taxes levied countywide. This cost is allocated to each taxing entity in the county based on 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 cost recovery. As a result, the County absorbs the schools' share, which this year amounts to $6,725,747. The net recovery to the County is $4,721,145. 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 amittee :/Approve Other Signature(s). Action of Boar n: bllovaolr 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: Lara DeLaney (335-1097) Attested: cc: CAO Lara DeLaney John Sweeten, Clerk of Auditor-Controller the Board of Supervisors County Counsel--M. Mason and County Administrator B --Go vo� \,) DEPUTY THE BOARD OF SUPERVISORS OF CONTRA. COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 8, 2005, by the following vote: AYES: S u?E K�L301e S GICIA, ANT> U t L�EM A NOES: 9013E. ABSENT: N o O� ABSTAIN: and the Auditor-Controller by his following signature. SUBJECT: Implementation of the Property ) Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 2005/ 1301' visions of Revenue and Taxation Code ) section 95.3 ) A public hearing having been held during the Board of Supervisors' meeting of March 8, 2005, 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 27, 2005, the Auditor-Controller filed with the Clerk of the Board of Supervisors a report of the 2003-2004 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 8, 2005 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 27, 2005, 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 2003-2004 fiscal year property tax administrative costs proportionally attributable to local jurisdictions. 4. The additional revenue received by Contra Costa County on account of its 2003-2004 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 2004-2005 may be reallocated to finance other county services. In the event that the actual 2004-2005 costs for assessing, collecting and allocating property taxes plus allowable overhead costs are less than the amounts determined in the January 27, 2005 RESOLUTION NO. 2005/_x' 1 THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on March 8, 2005, by the following vote: AYES: 5U )r1:vZUt5tKS Cio%N, IP tt1PK.o, �S��Ni�.r�.� Cctovkw Apo utL44EM^A NOES: NnNE ABSENT: Np1d& ABSTAIN: and the Auditor-Controller by his following signature. SUBJECT: Implementation of the Property ) Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 2005/ 1 g visions of Revenue and Taxation Code ) section 95.3 ) A public hearing having been held during the Board of Supervisors' meeting of March 8, 2005, 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 2003-2004 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 found and determined Stephen J. Ybarra Contra Costa County Auditor-Controller ORIG. DEPT: County Counsel cc: Auditor-Controller County Administrator I hereby certify that this Is a true and correct copy of an action taken and entered on the MAM/jh minutes of the Board of Supervisors on the date shown. I:IJOANN\Mainlimple-proptax4.wpd ATTESTED: JOHN SW ttN, Jerk of the Board of Superv' rs d County Administrator BY 4=4 Deputy RESOLUTION NO. 2005/A_16 -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 object-ions were received at the March 8, 2005 public hearing on the Auditor-Controller's report of January 27, 2005. 2. The amounts expressed in the Auditor-Controller's report of January 27, 2005 are correct. 3. Notice as required by law was given of the public hearing on March 8, 2005. 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. So found and determined Stephen J. Ybarra Contra Costa County Auditor-Controller ORIG. DEPT: County Counsel cc: Auditor-Controller County Administrator MAM/jh 1AJ0ANN\Mam\imp1e-proptax3.wpd 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 date shown. ATTESTED: JOHN SWEETtN�, Clerk of the'Board Of n SuPe"Aiiso nd County Administrator By--- so Deputy RESOLUTION NO. 2005/L31 2 Office of AUDITOR-CONTROLLER Contra Costa County Martinez, California January 27, 2005 TO: Contra Costa County Board of Supervisors FROM: Stephen J. Ybarra, Auditor-Controller XA0 SUBJECT: 2004-2005 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 I 1 1 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 2003-04 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 2003-04 net cost of property tax administration was $12,857,535. This amounts to approximately 1% of all 2003-04 property taxes levied countywide. Attachment 11 allocates the $12,857,535 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 2004-05 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 $6,,725..747. ATTACHMENT I CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on Property Tax Administration Charges for 2004-2005 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 2004-05 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 2557SL04.xis Page 2 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2004-2005 NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged in the 2004-05 Fiscal Year shall be based on the 2003-04 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 $ 13,748,349 Tax Collector 311059167 Auditor-Controller 930,831 Assessment Appeals Board 82,128 Total $17,866,475 Overhead Cost per Circular A-87: Assessor $ 9009628 Tax Collector 1679445 Auditor-Controller 38,110 Total $1,106,183 Less: Fees Received for Property Tax Related Services: County General $ 315129847 Assessor 283,873 Tax Collector 1,514,410 Auditor-Controller 803,993 Total ($6,1159123) Net Property Tax Administration Cost, 2004-05 Fiscal Year: $12.857.535 2557SE04.xis Page 3 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2004-2005 ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2003-04 Salaries & Employee Benefits $ 11,912,536 Services & Supplies 21188,155 Fixed Assets 69491 Gross Cost $ 14,107,182 Less: Intrafund Transfers (3529342) Fixed Assets (69491) TOTAL ASSESSOR COST $ 139748,349 LESS: ASSESSOR REVENUES $ 283,873 NET ASSESSOR DEPARTMENT COST $ 13,464,476 2557SCO4.xis Page 4 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2004-2005 TREASURER-TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2003-04 Salaries& Employee Benefits $ 31060,768 Services & Supplies 11204,250 Other Charges 61166 Fixed Assets 241058 Gross Cost $ 4,295,242 Less: Fixed Assets (24,058) Treasury Function Costs (11037,976) Business License Program (128,041) TOTAL TAX COLLECTOR COST $ 31105,167 LESS: TAX COLLECTOR REVENUE $ 1,514,410 NET TAX COLLECTOR COST $ 19590,757 2557S104.xis Page 5 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2004-2005 AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX FUNCTION - DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COSTS 2003-04 Salaries & Employee Benefits $ 437,979 Information Technology Costs 339,008 Other Services and Supplies 39,195 Accounts Payable-Supplemental & Other Tax Refunds 61504 Department Overhead Allocation 108,145 GROSS PROPERTY TAX FUNCTION COSTS $ 9309831 LESS: TOTAL PROPERTY TAX FUNCTION REVENUES $ 803,993 NET AUDITOR-CONTROLLER COST $ 126,838 2557SF04.xls Page 6 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2004-2005 COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 2003-04 Clerk of the Board $ -57,552 Assessment Appeals Board - allowances and postage 22,299 County Counsel 21277 TOTAL ASSESSMENT APPEAL BOARD COST$ 82,128 2557SM04.xls 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 2327563 72% 1671445 Auditor-Controller(Tax Division) 389110 100% 38,110 TOTALS $ 11171,301 $ 11106,183 **A-87 Plan 2002-03 Actual is used since A-87 2003-04 is not yet available. 2557SK04.xls Page 8 ATTACHMENT I CONTRA COSTA COUNTY Property Tax Administration Charges for 2004-2005 REVENUE OFFSETS County General Revenues - 0005 9608 Supplemental Tax Administration Fees $ 3,512,847 $ 3,512,847 Assessor 0016 1600 Administration 21891,945 1600 Excludable revenues: Prior year SB 2557 revenue (730,000) AB589 revenue from State (Fund 115100) (2,002,415) 0016 1605 Drafting 240 1647 Roll Maintenance 124,103 $ 283,873 Tax Collector 0015 Tax Collector Revenue 2,346,501 Excludable revenues (Direct credits and (832,091) non-property tax related revenues) $ 1,514,410 Auditor-Controller 0010 1004 Tax & Cost Accounting Division Revenue 1,000,224 Excludable revenues (Direct credits and (196,232) non-property tax related revenues) $ 803,993 TOTAL REVENUE OFFSETS $ 6,115,123 2557SH04.xls Page 9 ny D cn N N N N (� C i O) Cn C3) C3) to tT1 Ut tJt C?1 cn Ln U1 C.n U"i Ut Cn -A► .p. .A- .A► 4 �. .A. 4 4 C) o O N C) �Z c �„ C7 Cat CJl Cn tJ1 U1 W W Cn N --�► C) " © •J a C) U1 m -P N (D w w Ul O " Q w O m Ca► Q CL z t-- N -J CaA C.n w N Z C7 C) Cn U3 U) Cn Cn �l► �1 �l �1 �1 -?1 �l T1 �1 ?1 ?1 ?1 �1 0 C7 G7 cn a o o a o 0 0 0 0 0 0 0 0 C �' �" �' o o o o o o o o o o o o 0 0 2 2 2 C C) a c C z r- � � "_v � � "ocz ,a. s2cLCZ. o c:�. c�. � o c�. a �. y 0. 0. 0- 0. 0• 0• �,- om col) � � Z .� m -� o "' C3 C7 C7 C7 C7 C3 C3 t� C3 C� t7 C7 c� tarn Q 0 0 m 0 0 o4 ^�' �' U1NN 0a00oaaao000owDDDDDD > :3 � C NCD ;UU N Q 3 3 0 3 0 3 3 3 3 o a o ;� rn N CD c� CD N cr G? = r c rn C— m a & o o a) o A- ,+. ,*. ,q. .1. ,.� -� -, -- 3 C 3 3 o C7 D Q t7 o a o o N o o N o a) a) w w a) cv w -� Qy 0 CD n a. 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