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MINUTES - 03072006 - SD.2
r�. -S Z TO: BOARD OF SUPERVISORS �F CONTRA FROM: John Cullen = �' COSTA n;' �'*'w_ l"C ° 'y County Administrator COUNTY p�A C S`i`COUN'ty DATE: MARCH 7, 2006 SUBJECT: PROPERTY.TAX ADMINISTRATIVE COST RECOVERY SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATIONS: 1. CONDUCT a public hearing, previously fixed for March 7, 2006 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 24, 2006, of the 2004-2005 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 2004-2005 net cost of property tax administration was $12,867,170. This amounts to approximately 1% of all 2004-2005 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 $6,571,305. The net recovery to the County is $4,878,480. BACKGROUND: 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: 6;�7 ECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE .---kPPROVE OTHER SIGNATURE(S): ACTION OF BOAR O r o APPROVED AS RECOMMENDED OTHER VOTE OF SUPERVISORS 6G J A-I —THEREBY CERTIFY THAT THIS IS A UNANIMOUS(ABSENT V ) TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. Contact: Laura Strobel 5-1091 CC: County Administrator ATTESTED Auditor-Controller JOHN CULLEN,CLERK OF County Counsel-M.Mason THE BOARD OF SUPERVISORS AND CO TY ADMINISTRATOR Q BY Addendum to SD.2 March 7, 2006 On this day the Board considered hearing on implementation of the property tax recovery provisions of Revenue and Taxation Code §95.3, including the proposed charges against each local jurisdiction excepting school entities, for the local jurisdiction's proportionate share of property tax administrative costs. Lisa Driscoll, Senior Deputy County Administrator,introduced the item noting no written objections to the Auditor-Controller's report and requested the Board adopt Resolution 1997/129 to implement the property tax administration cost recovery. Chair Gioia asked whether the property tax cost recovery includes assessment and collection of property taxes,to which Ms.Driscoll agreed. He further went on to say School Districts, Community College Districts and the County Office of Education are exempt under State Law. IIe pointed out$6,571,000 of the property taxes are absorbed by the County which could have been recovered from School Districts for their proportionate share. Agreeing with Ms. Driscoll on the net recovery of the County at $4,878,000 from cities and special districts,he pointed out the property tax appeals of oil refineries cost the County a large amount of money. Chair Gioia said he would like to understand whether this is one of the costs calculated in settling the assessment and collection costs. Ms. Driscoll responded she believe it is but would need to verify and return to the Board. Chair Gioia questioned if there has been any precedence in the past for going to School Districts to share the cost of major property tax appeals when there may be large cases needing more spending revenue because they could be a major beneficiary. He noted these funds coming out from the General Fund. Chair Gioia agreed the County puts up a large amount of money from the General Fund for beneficiaries around the County and the cities and special districts bear some of that cost on a proportionate basis. He reiterated one of the major beneficiaries are the School Districts. He said there is nothing preventing a voluntary agreement by any School District on this issue, and requested Ms. Driscoll to provide the Board with some background information. He noted that legally the County cannot compel them to do so, and asked if there is any kind of background material on voluntary agreements. Ms. Driscoll said School Districts have not been approached to volunteer to pay property taxes. Supervisor Uilkema said she would like to pursue this matter in a slightly different way, and asked whether gross costs could be anticipated and paid proportionately under the administrative cost recovery formula rather than come out from the General Fund. Chair Gioia said this was his .first question to Ms. Driscoll who said she would return with an answer. He said his second question is—asking whether the School Districts would be willing to voluntarily pay some cost. Supervisor Uilkema said she does not want to get into the issue with School Districts but is trying to spread a cost for the County's defense. March 7, 2006 SD.2 Page 2 of 2 Chair Gioia said the County might be collecting taxes legally as much as they can both to the County's benefit and also to the benefit potentially of other jurisdictions. He noted—large appeals that take much more than these-the questionis how much General Fund is used and whether there are other opportunities. Supervisor DeSaulmer suggested Ms. Driscoll and the Auditor Controller, Stephen I Ybarra return to the Board with a report including supporting the recommendations to the State Board of Equalization. The Board of Supervisors took the following action by a 4-0 vote,with Supervisor Glover absent: CONDUCTED a public hearing, previously fixed for March 7, 2006 at 9:30 a.m. on implementation of the property tax recovery provisions of Revenue and Taxation Code section 95.3; ADOPTED the report of the Auditor-Controller filed on January 24, 2006, of the 2004-2005 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. Contra Costa County Office of sen` Stephen J.Ybarra ,i %�:: Auditor-Controller COUNTY AUDITOR-CONTROLLER Elizabeth A.Verigin I Assistant Auditor-Controller 625 Court Street Martinez, California 94553-1282 Telephone (925) 646-2181 Fax (925) 646-2649 January 12, 2006 TO: Contra Costa County Board of Supervisors FROM: Stephen J. Ybarra, Auditor-Controller 4 / SUBJECT: 2005-2006 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 2005-06 fiscal year. Attachment I summarizes the direct and overhead costs of the Assessor, Tax Collector, Assessment Appeals Board, and Auditor-Controller for the 2004-05 fiscal year. Also included are all offsetting revenues received by the County for providing property tax related services. The 2004-05 net cost of property tax administration was $12,867,170. This amounts to approximately 1% of all 2004-05 property taxes levied countywide. Attachment II allocates the $12,867,170 net cost to each incorporated city and to each local jurisdiction receiving property tax revenues during the 2005-06 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 $6,571,305. t ATTACHMENT I CONTRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on 2005-2006 Property Tax Administration Charges 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 2005-06 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies 2557SL05.xls Page 2 ATTACHMENT I CONTRA COSTA COUNTY 2005-2006 Property Tax Administration Charges NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration fee to be charged in the 2005-06 Fiscal Year shall be based on the 2004-05 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 $ 14,428,089 Tax Collector 3,270,346 Auditor-Controller 1,024,124 Assessment Appeals Board 54,709 Total $18,777,268 Overhead Cost per Circular A-87: Assessor $ 914,225 Tax Collector 247,093 Auditor-Controller 38.168 Total $1,199,486 Less: Fees Received for Property Tax Related Services: County General $ 4,102,385 Assessor 432,348 Tax Collector 1,716,603 Auditor-Controller 858.248 Total ($7,109,584) Net Property Tax Administration Cost, 2005-2006 Fiscal Year $12.867.170 Source: Attachment I Page 4 (2557SCxx.xfs) Attachment I Page 5 (2557SIxx.xls) Attachment I Page 6 (2557SFxx.xls) Attachment I Page 7 (2557SMxx.x1s) Attachment I Page 8 (2557SKxx.xls) Attachment I Page 9 (2557SHxx.xls) 2557SE05.xls Page 3 { ATTACHMENT CONTRA COSTA COUNTY 2005-2006 Property Tax Administration Charges ASSESSOR'S DEPARTMENT DIRECT AND ACTUAL_ INDIRECT DEPARTMENTAL COST 2004-2005 Salaries & Employee Benefits $ 12,164,979 Services & Supplies 2,624,263 Fixed Assets 0 Gross Cost $ 14,789,242 Less: Intrafund Transfers (361,153) Fixed Assets 0 TOTAL ASSESSOR COST $ 14,428,089 LESS: ASSESSOR REVENUE OFFSETS 432,348 NET ASSESSOR DEPARTMENT COST 13,995,741 - " Costs are related to preparing maps for LAFCO and County GIS related expenses. Lease/purchase and fixed asset costs included in the A-87 allocation are excluded from direct costs. Source: Cost: Appendix A-1, Contra Costa Final Budget, Schedule 9F,Assessor Budget Un 2005-2006 Final Budget Statement, Final Expenditure Ledger, JVs 2004-2005 Revenue Offset: Attachment I Page 9, 2557SHxx.xls, Revenue Offsets, Assessor(2557SH05.xls) 2557SCO5.xis Page 4 ATTACHMENT CONTRA COSTA COUNTY 2005-2006 Property Tax Administration Charges TREASURER-TAX COLLECTOR'S DEPARTMENT DIRECT AND ACTUAL INDIRECT DEPARTMENTAL COST 2004-2005 Salaries & Employee Benefits $ 3,255,068 Services & Supplies 1,230,608 Other Charges 6,600 " Fixed Assets 0 Gross Cost $ 4,492,276 Less: Fixed Assets 0 Treasury Function Costs (1,106,506) Business License Program (115,425) TOTAL TAX COLLECTOR COST $ 3,270,346 LESS: TAX COLLECTOR REVENUE OFFSETS $ 1,716,603 NET TAX COLLECTOR COST $ 1,553,743 Fixed asset costs included in the A-87 allocation are excluded from direct costs. Source: Cost: Appendix B-1,Contra Costa Final Budget,Schedule 9F,Treasurer-Tax Collector Budget Unit,Actual 2005-2006 Final Budget Statement 2004-2005 Appendix B-2 Treasurer-Tax Collector Dept SB2557 Excluded Cost Total Expenditures 2004-2005 Revenue Offset: Attachment I Page 9, Revenue Offsets,Tax Collector(2557SHxx.xls) 2557SIO5.xis Page 5 f ATTACHMENT CONTRA COSTA COUNTY 2005-2006 Property Tax Administration Charges AUDITOR-CONTROLLER'S DEPARTMENT PROPERTY TAX FUNCTION - DIRECT AND ACTUAL DIRECT DEPARTMENTAL COSTS 2004-2005 Salaries & Employee Benefits $ 525,262 (1) Information Technology Costs 338,532 (2) Other Services and Supplies 55,119 (3) Accounts Payable- Supplemental & Other Tax Refunds 5,707 (3) Department Overhead Allocation 99.504 (4) GROSS PROPERTY TAX FUNCTION COSTS $ 1,024,124 LESS: TOTAL PROPERTY TAX FUNCTION REVENUE OFFSETS $ 858,248 (5) NET AUDITOR-CONTROLLER COST $ 165,876 Source: Cost: (1)Appendix D-1 Total Salary& Benefits-Tax Functions(2557SBxx.xls) (2)Appendix E-1 (3)Appendix F-1 (4)Appendix F-2 Revenue Offset: Attachment I Page 9, Revenue Offsets, Auditor Controller(2557SHxx.xls) 2557SF05.xls Page 6 ATTACHMENT CONTRA COSTA COUNTY 2005-2006 Property Tax Administration Charges COUNTY ASSESSMENT APPEALS BOARD ACTUAL DIRECT AND INDIRECT COSTS 2004-2005 Clerk of the Board $ 37,615 Assessment Appeals Board - allowances and postage 16,773 County Counsel 321 TOTAL ASSESSMENT APPEAL BOARD COSTS $ 54,709 Source: Appendix H-1 2557SM05.xls Page 7 r ATTACHMENT CONTRA COSTA COUNTY 2005-2006 Property Tax Administration Charges A-87 OVERHEAD ALLOCATION Percent A-87 Plan Property Tax Net to Department 2004-2005 Related Allocate Actual Assessor $ 914,225 100% $ 914,225 Tax Collector 338,484 73% 247,093 Auditor-Controller(Tax Division) 38,168 100% 38,168 TOTALS $ 1,290,877 $ 1,199,486 **A-87 Plan 2003-04 Actual is used since A-87 2004-05 is not yet available. Source: Appendix G-2 Attachment I Page 5 Gross &Total Tax Collector Cost (2557S105.xls) 2557SK05.xls Page 8 i ATTACHMENT I CONTRA COSTA COUNTY 2005-2006 Property Tax Administration Charges REVENUE OFFSETS County General 0005 9608 Supplemental Tax Administration Fees $ 4,102,385 $ 4,102,385 Assessor 0016 1600 Administration 2,155,391 1600 Excludable revenues (Direct credits and non-property tax related revenues) (1,852,512) 0016 1605 Drafting 120 1610 Appraisal 30 1647 Roll Maintenance 129,319 $ 432,348 Tax Collector 0015 Tax Collector Revenue 2,791,736 Excludable revenues (Direct credits and (1.075.133) non-property tax related revenues) $ 1,716,603 Auditor-Controller 0010 1004 Tax & Cost Accounting Division Revenue 1,064,505 Excludable revenues (Direct credits and (206,257) non-property tax related revenues) $ 858,248 TOTAL REVENUE OFFSETS $ 7,109,584 Source : County General:Appendix C-5(Calculation of Revenue Offset) Assessor: Appendix C-2 (Calculation of Revenue Offset) Tax Collector: Appendix C-3 (Calculation of Revenue Offset) Auditor Controller. 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N N N A CA Q1 0 A W W NJONJ000 V OODA O -+ N Ctp;: W A0:•: W ) J JA V A W p =Z CD fICDv N ? W "-J? - -NNn N nIW0C - A O O V CO O O n — 0 O V O O O Cl A A or. CCD Cn - O CNOO O JjO N Cn D ANb A OV CD N O O J J --I A w O W A W Cn O Cn s C: m'OC) 0 0 to.CD 0 0 C) 0 0 � za; OD CD CD pWNp cp O CD ts C 0 CO co 0 C) 0 So 7. 0 o .4 Ln L" -C, oc> we_ rn C) "Co 0 rno 0CA U) 0 V-.4 00 CD Sj No CD 0 IrIl- t- 0 00 0 m 0 70 CO V) 0, 3;p Ln O CD co 00 CP CP 00 Arnoz. co CO. LO 00 co IS 00 co tj CP rn CONSULTING SERVICES AGREEMENT Number AMENDMENT AGREEMENT# 2 Fund/Org# VA R00015 Account# 1. Identification of Contract to be Amended. Other# Vendor Number: 48795 Consulting Services Agreement with Finger Art& Desigc Orl Effective Date: April 20,2004 to December 31,2007 (per Amendment #1) Department: Public Works Department Subject: Consultant Duties for the Public Works Logo and Website Design Projects Payment Limit (s): $128,959 (per Amendment #1) 2. Parties. The County of Contra Costa, California.(County), for its Department named above, and the following named Consultant mutually agree and promise as follows: Consultant Name: Finger Art and Design Capacity: Consultant Address: 1241 Mountain View Blvd. Walnut Creek, CA 94596 3. Amendment Date. The effective date of this Contract Amendment Agreement is December 1, 2005. 4. Amendment Specifications. The Contract identified above is hereby amended as follows: I. Payment Limit II. Scope of Work 5. Amendment Payment Limit. Increase the payment limit by$24,300 from $128,959 to the new total payment limit of$153,259. 6. Signatures. These signatures attest the parties' agreement hereto: COUNTY OF CONTRA COSTA, CALIFORNIA CONSULTANT Public Agency Consultant Name By O B 1 :i rN ( Itsly, y _ Maurice M. 1911fu (print name) Public Works Director o (S' nature a d b iness capacity) REC MMENDED FO OVAL: B (2) By GregC naught (print name) Assis nt Public s Director (Signature and business capacity) Note to Contractor:For corporations(profit or nonprofit),the contract must be signed by two officers. Signature A must be that of the president or vice president and Signature B must be that of the secretary or assistant secretary(Civil Code Section 1190 and Corporations Code Section 313). G:\GrpData\EngSvc\ENVIRO\CSA's\Forms\Amendment sheet-BOS.doc CALIFORNIA ALL-PURPOSE ACKNOWLEDGEMENT State of Ceo/0 rn /y` OPTIONAL SECTION County off C 4 CAPACITY CLAIMED BY SIGNER On O( jD/ZG© ,before me, l� '1</tj 1/ PIA01'C' Though statute does not require the Notary to fill DATE $ NAME,TITLE OF OFFICER E.G.," E DOE,NOTARY PUBLIC" in the data below,doing so may prove invaluable personally appeared cid h Y\ W' `! h B/✓ f o persons relying on the document. NAME(S)OF SIGNER(S) INDIVIDUAL personally known to me-OR- proved to me on the basis of satisfactory evidence to CORPORATE OFFICER(S) be the person( whose name(<is/ares' subscribed to the within instrument and TITLE(S) acknowledged to me that he/sk6/thLey PARTNER(S) LIMITED executed the same in his/h&/thy authorized capacity(ies'f and that by GENERAL �' MN his/hen/thir signatureX on the instrument ATTORNEY-IN-FACT I)wfi. 401 the person(s�'or the entity upon behalf of TRUSTEE(S) t;otae;PI;(..-C-C? which the personWacted,executed the GUARDIAN/CONSERVATOR Conira .es!:' instrumen . OTHER: w Comm.I?:he! r. WIT m d and officiaTseal, ' SIGNER IS REPRESENTING: {NAME OF PERSON(S)OR ENTITY(IES)) �� H, KIANI "° ,m Comm.#1438861 SIGNATURE OF NOTARY * COMM ossa ounty }Ay Comm.Fzplres October B,2(107 "" OPTIONAL SECTION THIS CERTIFICATE MUST BE ATTACHED Title or Type of Document TO THE DOCUMENT AT RIGHT. Number of Pages Though the data below is not required by law,it may prove valuable Date of Document to persons relying on the document and could prevent fraudulent Signer(s)Other Than Named Above re-attachment of this form INSTRUCTIONS TO NOTARY The following information is provided in an effort to expedite processing of the documents. Signatures required on documents must comply with the following to be acceptable to Contra Costa County. I. FOR ALL SIGNATURES -The name and interest of the signer should be typed or printed BENEATH the signature. The name mus a signed exactly as it is typed or printed. II. SIGNATURES FOR INDIVIDUALS-The name must be signed exactly as it is printed ortyped. The signer's interest in tfie property must be s ate . III. SIGNATURES FOR PARTNERSHIPS - Signing party must be either a general partner or be authorized in writing to have the authority to sign for and bind the partnership. IV. SIGNATURES FOR CORPORATIONS Documents should a signed y two officers, one from each of the following two groups: GROUP 1. (a)The Chair of the Board b The President c Any Vice-President GROUP 2. jai The Secreta b An Assistantlecretary c The Chief Financial Officer d The Assistant Treasurer If signatures of officers from each of the above two groups do not appear on the instrument, a certified copy of a resolution of the Board of Directors authorizing the person signing the Instrument to execute instruments of the type in question Is required. A currently valid power of attorney, notarized, will suffice. Notarization of only.one corporate signature or signatures from only one group, must contain the following phrase: ..and acknowledged to me that such corporation executed the within instrument pursuant to its by-laws or a resolution of its Board of Directors." Rev:Augwt 1.2601 Amendment Specifications Scope of Services; Section 11 shall be amended as follows: Task A: Develop Program Logo Add: 5. Develop the design of a logo for each the Public Works Department (PWD) and the Flood Control District (FCD) a) Consult with designated staff on possible design concepts. b) Present design concepts. e) Finalize artwork in various file formats as specified by County staff. Task 13: Program Web Page Design Add: 2. Develop visual designs that will offer an effective interface to access each the PWD and FCD websites a) Consult with designated staff on possible design concepts. b) Present design concepts. e) Interface with the County web programmers to insure that the design is compatible with system requirements .