HomeMy WebLinkAboutMINUTES - 03062007 - SD.3 TO: BOARD OF SUPERVISORS CONTRA
E
FROM: John Cullen - COSTA
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o: �ili`ap
County Administrator aoz COUNTY
a coun'c{
DATE: MARCH 6, 2007
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 6, 2007 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 23, 2007, of the 2005-2006
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 2005-2006 net cost of property tax administration was $11,061,768. This
amounts to approximately .62% of all 2005-2006 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 $3,913,878. The net recovery to the County is
$5,143,150.
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:
�AMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE
APPROVE _OTHER
SIGNATURE(S):
ACTION OF BO D N APPROVED AS RECOMMENDED OTHER
VOTE OF SU ISO
p I HEREBY CERTIFY THAT THIS IS A
UNANIMOUS(ABSENT IV N _ ) 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 t" � &
Auditor-Controller JOHN CULLEN,CLERK OF
County Counsel—M.Mason THE BOARD OF SUPERVISORS
AND=DMINISTRATO
BY ,
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 6, 2007, by the following vote:
AYE0,I
NOES: fioNR
ABSENT-None,
ABSTAIN: Ko t4 _..
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery Pro- } RESOLUTION NO. 2007/
visions of Revenue and Taxation Code )
section 95.3 )
A public hearing having been held during the Board of Supervisors' meeting of March 6,
2007, 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 23, 2007, the Auditor-Controller filed with the Clerk of the Board of
Supervisors a report of the 2005-2006 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 6, 2007 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 23, 2007, 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 2005-2006 fiscal year property tax administrative costs
proportionally attributable to local jurisdictions.
4. The additional revenue received by Contra Costa County on account of its 2005-2006
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 2006-2007 may be reallocated to finance other county services. In
the event that the actual 2006-2007 costs for assessing, collecting and allocating property taxes
plus allowable overhead costs are less than the amounts determined in the January 23, 2007
RESOLUTION NO. 2007/
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 6, 2007 public hearing on the
Auditor-Controller's report of January 23, 2007.
2. The amounts expressed in the Auditor-Controller's report of January 23, 2007 are
correct.
3. Notice as required by law was given of the public hearing on March 6, 2007.
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. Ybarr
Contra Costa County Auditor-Controller
ORIG. DEPT: County Counsel
cc: Auditor-Controller
County Administrator
CFIITIFIED C®PY
I certify that this is a full,true and correct cogof the on ggfinal document which
m
is on file in y office. ATTEST, JOHN CULLEN, Cferk of the Board of
Su rvisors and County Administrator by Deputy Clerk.
�O t
on_L44,0�;,
RESOLUTION NO. 2007/A,j
2
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
AND
THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Order on March 6, 2007, by the following vote:
AYES-T,1.1--1!!i-- )
NOES:Nos B
ABSENT: No"(:--
ABSTAIN:
(:--
ABSTAIN: Nom
and the Auditor-Controller by his following signature.
SUBJECT: Implementation of the Property )
Tax Administrative Cost Recovery Pro- ) RESOLUTION NO. 2007/4
visions of Revenue and Taxation Code )
section 95.3 )
A public hearing having been held during the Board of Supervisors' meeting of March 6,
2007, 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 2005-2006 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
2044,—�z
Stephen J. Yba
Contra Costa County Auditor-Controller
ORIG. DEPT: County Counsel
cc: Auditor-Controller
County Administrator
CERTIFIED Copy
i certify that this is a full,true and correct coppyy of the original document which
is on file in m office. ATTEST, JOHN CULLEN Clerk of the Board of
Sucre sors antl County Adminisfrafor by Deputy Clerk.
®� 3
on� r�
RESOLUTION NO. 2007/
1
Contra Costa County
Office of
N"e•¢� o, Stephen J.Ybarra
COUNTY AUDITOR-CONTROLLER . ji Auditor-Controller
Elizabeth A.Verigin
'S Assistant Auditor-Controller
625 Court Street °
Martinez, California 94553-1282
Telephone (925) 646-2181
Fax (925) 646-2649
January 17, 2007
TO: Contra Costa County Board of Supervisors
FROM: Stephen J. Ybarra, Auditor-Controller
SUBJECT: 2006-2007 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.
The following attachments comprise the 2006-07 Property Tax Administration
report of the Auditor-Controller pursuant to County Board of Supervisor's
Resolution No. 97/129.
Attachment I summarizes the direct and overhead costs of the Assessor, Tax
Collector, Assessment Appeals Board, and Auditor-Controller for the 2005-06
fiscal year. Also included are all offsetting revenues received by the County for
providing property tax related services. The 2005-06 net cost of property tax
administration was $11,061,768. This amounts to approximately .62% of all 2005-06
property taxes levied countywide.
Attachment 11 allocates the $11,061,768 net cost to each incorporated city and
to each local jurisdiction receiving property tax revenues during the 2006-07
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 $3,913,878.
ATTACHMENT I
CONTRA COSTA COUNTY
AUDITOR-CONTROLLER'S REPORT
on
2006-2007 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
2557sLo6.xls Page 2
J
ATTACHMENT I
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
NOTE: Per Revenue and Taxation Code Section 95.3,the property tax administration
fee to be charged in the 2006-07 Fiscal Year shall be based on the 2005-06
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 $ 14,332,210
Tax Collector 3,488,671
Auditor-Controller 1,065,949
Assessment Appeals Board 66,403
Total $18,953,233
Overhead Cost per Circular A-87:
Assessor $ 799,449
Tax Collector 228,446
Auditor-Controller 38.025
Total $1,065,920
Less: Fees Received for Property Tax Related Services:
County General $ 5,872,698
Assessor 402,740
Tax Collector 1,784,858
Auditor-Controller 897,089
Total S8.957,385
Net Property Tax Administration Cost,
2006-2007 Fiscal Year 511.061.768
Source:
Attachment I Page 4 (2557SCxx.xls)
Attachment I Page 5 (2557SIxx.xls)
Attachment I Page 6 (2557SFxx.xls)
Attachment I Page 7 (2557SMxx.xis)
Attachment I Page 8 (2557SKxx.xls)
Attachment I Page 9 (2557SHxx.xls)
2557SE06.xls Page 3
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
ASSESSOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2005-2006
Salaries & Employee Benefits $ 12,107,383
Services & Supplies 2,390,871
Fixed Assets 0
Other Charges 2,500
Gross Cost $ 14,500,754
Less:
Intrafund Transfers (168,544)
Fixed Assets 0
TOTAL ASSESSOR COST $ 14,332,210
LESS: ASSESSOR REVENUE OFFSETS (402,740)
NET ASSESSOR DEPARTMENT COST 13,929,470
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 Unit, Actual 2006-2007
Final Budget Statement, Final Expenditure Ledger, JVs 2005-2006
Revenue Offset:
Attachment I Page 9, 2557SHxx.xls, Revenue Offsets, Assessor
Page 4
2557SC06.xis
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
TREASURER-TAX COLLECTOR'S DEPARTMENT
DIRECT AND ACTUAL
INDIRECT DEPARTMENTAL COST 2005-2006
Salaries & Employee Benefits $ 3,415,562
Services & Supplies 1,357,197
Other Charges 20,993
Fixed Assets 0
Gross Cost $ 4,793,752
Less:
Fixed Assets 0
Treasury Function Costs (1,184,086)
Business License Program (120,995)
TOTAL TAX COLLECTOR COST $ 3,488,671
LESS: TAX COLLECTOR REVENUE OFFSETS $ (1,784,858)
NET TAX COLLECTOR COST $ 1,703,813
' 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 2006-2007
Final Budget Statement 2005-2006
Appendix B-2 Treasurer-Tax Collector Dept SB2557 Excluded Cost Total Expenditures 2005-2006
Revenue Offset:
Attachment I Page 9, Revenue Offsets,Tax Collector
Page 5
2557SI06.xls
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
AUDITOR-CONTROLLER'S DEPARTMENT
PROPERTY TAX FUNCTION - DIRECT AND ACTUAL
DIRECT DEPARTMENTAL COSTS 2005-2006
Salaries & Employee Benefits $ 497,291 (1)
Information Technology Costs 382,280 (2)
Other Services and Supplies 94,339 (3)
Accounts Payable -Supplemental & Other Tax Refunds 4,674 (3)
Department Overhead Allocation 87,365 (4)
GROSS PROPERTY TAX FUNCTION COSTS $ 1,065,949
LESS: TOTAL PROPERTY TAX FUNCTION REVENUE OFFSETS $ (897,089) (5)
NET AUDITOR-CONTROLLER COST $ 168,860
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:
(5)Attachment I Page 9, Revenue Offsets, Auditor Controller
Page 6
2557SF06.xls
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
COUNTY ASSESSMENT APPEALS BOARD
ACTUAL
DIRECT AND INDIRECT COSTS 2005-2006
Clerk of the Board $ 42,708
Assessment Appeals Board -allowances and postage 12,860
County Counsel 10,835
TOTAL ASSESSMENT APPEAL BOARD COSTS $ 66,403
Source:
Appendix H-1
2557SM06.xls Page 7
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
A-87 OVERHEAD ALLOCATION
Percent
A-87 Plan Property Tax Net to
Department *' 2005-2006 Related Allocate
Actual
Assessor $ 799,449 100% $ 799,449
Tax Collector 312,940 73% 228,446
Auditor-Controller(Tax Division) 38,025 100% 38,025
TOTALS $ 1,150,414 $ 1,065,920
*' A-87 Plan 2004-05 Actual is used since A-87 2005-06 is not yet available.
Source:
Appendix G-2
Attachment I Page 5 Gross &Total Tax Collector Cost(2557S105.xls)
2557SK06.xls Page 8
ATTACHMENT
CONTRA COSTA COUNTY
2006-2007 Property Tax Administration Charges
REVENUE OFFSETS
County General
0005 9608 Supplemental Tax Administration Fees $ 5,872,698
$ 5,872,698
Assessor
0016 1600 Administration 1,497,412
1600 Excludable revenues (Direct credits and
non-property tax related revenues) (1,304,000)
0016 1605 Drafting 14,286
1610 Appraisal 0
1647 Roll Maintenance 195,043
$ 402,740
Tax Collector
0015 Tax Collector Revenue 2,833,080
Excludable revenues (Direct credits and (1,048,222)
non-property tax related revenues)
$ 1,784,858
Auditor-Controller
0010 1004 Tax&Cost Accounting Division Revenue 1,121,460
Excludable revenues (Direct credits and (224,371)
non-property tax related revenues)
$ 897,089
TOTAL REVENUE OFFSETS $ 8,957,385
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: Appendix C-4(Calculation of Revenue Offset)
2557SH06.xls Page 9
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