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• ARD OF SUPERVISORS *� w
Contra
TO. BO _ s
Costa
John Sweeten ' -� County
FROM: '� '
C
DATE: May 24, 2005 •
SUBJECT: REVISED PROPERTY TAX ADMINISTRATIVE COST RECOVERY FY 2004-05
Specific Request(s) or Recommendation(s) & Background &Justification
RECOMMENDATION:
1. CONDUCT a public hearing, fixed for May 24, 2005 at 9:30 a.m., on the revised property tax
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administration charges for redevelopment agencies for FY 2004-05.
2. ADOPT the "Schedule for Administrative Cost Allocation Adjustment for 2004-05" of the Auditor-
Controller filed on April 26, 2005, of the revised proposed charges against redevelopment
agencies, for the agencies' proportionate share of property tax administrative costs.
3. ADOPT Resolution 20051315 and Resolution 20051316 regarding implementation of the Property
Tax Administrative Cost Recovery Provisions of Revenue and Taxation Code section 95.3.
FISCAL IMPACT:
The revisions willp rovide for an additional $109,645 in recoverable property tax administrative costs from
redevelopment agencies in the county.
BACKGROUND/REASONS FOR RECOMMENDATION:
Health and Safety Code 33681.12 requires redevelopment agencies (RDAs) to remit a specified
amount to the Auditor-Controller for deposit into the ERAF. The original directive from statewide
g regarding guidelines re ardin the implementation of this law was to incorporate this amount in the calculation
of the Property Tax Administration fees, which resulted in a reduced fee charge to RDAs. (The net
p Y
revenue for the agencies was lower because of the ERAF III adjustment. Consequently the
allocation factor was lower and the resulting charge was lower as well.)
Theg uidelines were revised in March 2005. It was determined that H&S Code 33681.12 only requires
RDAs to remitpaY ment to the Auditor-Controller, does not mandate a reduction of taxes allocated to
RDAs, and the RDAs' Property Tax Administration charges should not be reduced. Accordingly, the
Auditor's Office has adjusted the calculation of r coverable cost for 2004-05.
Continued on Attachment: X YES Signature: _
✓ Recommendation of County Administrator Recommendation of Boa committee
�- Approve Other
Signature(s t_ r
Action of Bo rd onApproved as RecommendedOther
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---B. Cayme the Board of Supervisors
County Counsel--A. Grace and County Administrator
B : , DEPUTY
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on May 24, 2005, by the following vote:
AYES: SUPERVISORS GI OIA, PI EPHO, DESAULNI ER, 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. 2005/315
visions of Revenue and Taxation Code )
section 95.3 )
A public hearing having been held during the Board of Supervisors' meeting of May 24,
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. On April 26, 2005, the Auditor-Controller filed with the Clerk of the Board of
Supervisors an amended schedule for administrative cost allocation adjustment for 2004-05.
This amended schedule supersedes that filed on January 27, 2005.
4. On May 24, 2005, at the Board of Supervisors' meeting, a public hearing was held on
the Auditor-Controller's amended schedule, notice of which was given as required by law and by
Board of Supervisors' Resolution 97/129.
5. The amended schedule of the Auditor-Controller filed on April 26, 2005, is
hereby adopted, and the Board of Supervisors and the Auditor-Controller find that amounts
expressed in said schedule do not exceed the actual amount of 2003-2004 fiscal year property tax
administrative costs proportionally attributable to local jurisdictions.
6. The previous adoption of the schedule of the Auditor-Controller filed on January 27,
2005 by Resolution No. 2005/138 adopted on March 9, 2005, is hereby revoked.
4. The additional revenue received by Contra Costa County on account of its 2003-2004
fiscalyear 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
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 May 24, 2005 public hearing on the
Auditor-Controller's amended schedule of April 26, 2005.
2. The amounts expressed in the Auditor-Controller's schedule of April 26, 2005 are
correct.
3. Notice as required by law was given of the public hearinp,on May 24, 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 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
Step en J. Warr date shown.
Contra Costa County Auditor-Controller
ATTESTED: (5 C3
JOHN R. SWEETEN, Clerk of the Board
of 5uperviso nd County Administrator
ORIG. DEPT: County Counsel By Deputy
cc: Auditor-Controller
County Administrator
ARG/jh
1:\JOANN\Matn\imple-proptax3.wpd
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on May 24, 2005, by the following vote:
AYES: SUPERVISORS GIOIA, PIEPHO, DESAULNIER GLOVER R AND UILKEMA
NOES: NONE
ABSENT:
ABSTAIN: NE
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 2005/316
visions of Revenue and Taxation Code )
section 95.3 )
A public hearing having been held during the Board of Supervisors' meeting of May 24,
2005, on the Auditor-Controller's Schedule for Administrative Cost Allocation Adjustment For
2004-2005;
And no written objection to the schedule having been received;
And the Board of Supervisors and the Auditor-Controller having jointly and severally
made findings and determinations on the schedule;
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 schedule, 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 determin d 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
Stephe J. Ybarrar/
date shown.
Contra Costa County Auditor-Controller
ATTESTED:
-JOHN R. SWEETEN, Clerk of the Board
of Supervisors and aunty Administrator
B Deputy
ORI
G. DEPT: County Counsel
cc: Auditor-Controller
County Administrator
ARG/j hi:\JOMMMamlimple-proptax4.wpd
RESOLUTION NO. 2005/316
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PROOF OF PUBLICATION
(2015.5 C.C.P.)
STATE OF CALIFORNIA
County of Contra Costa
I am a citizen of the United States and a resident of the
County aforesaid; I am over the age of eighteen years,
and not a party to or interested in the above-entitled
matter.
I am the Principal Legal Clerk of the Contra Costa Times,
a newspaper of general circulation, printed and published
at 2640 Shadelands Drive in the City of Walnut Creek,
County of Contra Costa, 94598.
And which newspaper has been adjudged a newspaper of
general circulation by the Superior Court of the County of
Contra Costa, State of California, under the date of
October 22, 1934. Case Number 19764.
The notice, of which the annexed is a printed copy (set in
type not smaller than nonpareil), has been published in
each regular and entire issue of said newspaper and not
in any supplement thereof on the following dates,to-wit:
May 2, 7
all in the year of 2005
1 certify (or declare) under penalty of perjury that the
foregoing is true and correct.
Executed at Walnut Creek, California.
On thi daLofay, 2005
.........S. .... ..200.5
. • .. .................. .......
Signat: e
Contra osta Times
P 0 Box 4147
Walnut Creek, CA 94596
(925) 935-2525
Proof of Publication of:
(attached is a copy of the legal advertisement that
published)
•
NOTICE OF A
PUBLIC HEARING
BEFORE THE BOARD OF
SUPERVISORS
COUNTY OF CONTRA
COSTA,CALIFORNIA
NOTICE IS HEREBY GIVEN
that on Tuesday, May 24,
2005 at 9:30 a.m. in the
Board of Supervisor Cham-
bers, Room 107, of the
County Administration
Building, 651 Pine Street,
Martinez,California,a pub-
lic hearing11 be held for
the revised w)i Determination
of Property Tax Adminis-
trative Cost Recovery for
2004/05. A copy of the re-
vised Property Tax Calcu-
lation Report will be on
file on April 26,2005,in the
office of the Clerk of the
Board of Supervisors at
651 Pine Street,Room 106,
Martinez California
JOHN SWEETEN,
Clerk of the Board of
Supervisors and County
Administrator
By:Emy L.Sharp-
Deputy Clerk
Date:April 26,200S
Legal CCT 2695
Publish May 2,7,2005