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HomeMy WebLinkAboutMINUTES - 04082008 - D.2 I i `D. 2 TO: BOARD OF SUPERVISORS yE ` CONTRA FROM: John Cullen , COSTA County Administrator ` =' COUNTY 9•!k� �4 DATE: APRIL 8, 2008 SUBJECT: PROPERTY TAX ADMINISTRATIVE COST RECOVERY SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATIONS: 1. CONDUCT a public hearing, previously fixed for April 8, 2008 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 February 26, 2008, of the 2006-2007 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. 3. ADOPT Resolution No. 2008/217 regarding the implementation of the property tax administrative cost recovery provisions of Revenue and Taxation Code section 95.3 for fiscal year 2007-2008. FISCAL IMPACT: The fiscal year 2006-2007 net cost of property tax administration was $14,896,420. This amounts to approximately .74% of all 2006-2007 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 $5,272,558. The net recovery to the County is $6,919,959. BACKGROUND: In 1997, the Board adopted Resolution 197/129 which provides procedures for property tax administrative cost recovery. The reco I mended actions are necessary for implementation of Resolution 97/129 for the current fiscal ,year. CONTINUED ON ATTACHMENT: X YES SIGNATURE: COMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE APPROVE _OTHER SIGNATURE( S ACTION OF BOA ON APPROVED AS RECOMMENDED OTHER VOTE OF SUP VISORS I HEREBY CERTIFY THAT THIS IS A %NIMOUS(ABSENT _. ) TRUE AND CORRECT COPY OF AN A.cs: NOES: ACTION TAKEN AND ENTERED ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. Contact: Lisa Driscoll 5-1023 l' CC: County Administrator ATTESTED - Auditor-Controller I JOHN CULLEN CLERK OF �- County Counsel—R.Hooley ; THE BOARD OF SUPERVISORS I AND Cq01NTY ADMINISTRATOR I BY, :DEPUTY I THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA AND THE AUDITOR-CONTROLLER OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Resolution on April 8, 2008, by the following vote: AYES: NOES: ABSENT: ABSTAIN: and the Auditor-Controller by his fol wing signature. i SUB.IECT: Findings and Determination Concerning the Implementation of the Property ) Tax Administrative Cost Recovery Pro- j RESOLUTION NO. 2008/217 visions of Revenue and Taxation Code ) section 95.3 I ) A public hearing having been Id during the Board of Supervisors' meeting of April 8, 2008, 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 26, 2008, the AI ditor-Controller tiled with the Clerk of the Board of Supervisors a report of the 2006-2007 f seal 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 includedlproposed charges against each local jurisdiction excepting school entities, for the local jurisdiction's proportionate share of such administrative costs. 2. On April 8, 2008 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. 1 3. The report of the Auditor-Controller filed on February 26, 2008, 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 2006-2007 fiscal year property tax administrative costs proportionally attributable to local jurisdictions. 4. The additional revenue received by Contra Costa County on account of its 2006-2007 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 2007-2008 may be reallocated to finance other county services. In the event that the actual 2007-2008 costs for assessing, collecting and allocating property taxes plus allowable overhead costs are less than the amounts determined in the February 26, 2008 I RESOLUTION NO. 2008/217 I 1 I report by the Auditor-Controller, the difference shall be proportionally allocated to the respective local jurisdictions which paid property tax administration charges. B. FINDINGS AND DETERMINATION 1. The amounts expressed in the Auditor-Controller's report of February 26, 2008 are correct. 2. Notice as required by law was given of the public hearing on April 8, 2008. 3. Written objection from the City of Brentwood was received at the April 8, 2008 public hearing on the Auditor-Controller's report of February 26, 2008. The objection is overruled on the ground that the Auditor Controller s report of February 26, 2008 properly includes property tax revenues resulting from the application of Revenue & Taxation Code §§ 97.68 and 97.70 in the calculation of administrative costs II under Revenue and Taxation Code § 95.3. 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. Yb, ra Contra Costa County Auditor-Controller 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 Cullen, Clerk of the Board of Supervisors And County Administrator By Deputy ORIG. DEPT: County Counsel cc: Auditor-Controller County Administrator I RESOLUTION NO. 2008/217 2 ADDENDUM to D.2 April 8, 2008 On this day, the Board of Supervisors conducted a public hearing on implementation of the property-tax cost recovery provisions of Revenue and Taxation Code §95.3, and on the adoption of the report of the Auditor-Controller filed on February 26, 2008, of the 2006/07 Fiscal Year property taxi 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 jurisdictions' proportionate share of such administrative costs. Auditor Controller Steve Ybarra and Finance Director Lisa Driscoll presented the Board with findings concerning the implementation of the Property Tax Administrative Cost Recovery Provisions of Revenue hand Tax Code section 95.3 introduced to the Board on February 26, 2008. Ms. Driscoll noted the report included proposed charges against each local jurisdiction except school entities for the local jurisdiction's proportionate share of such administrative costs. She pointed out there was significant drop in property tax administration fees and cost for assessment appeals. She went on to say the amount shown on the report does not exceed actual amount of 2006-2007 fiscal year property tax administrative costs proportionally attributable to local jurisdictions. Ms. Driscoll pointed out notice as required by law was given of the public hearing, and a written objection from the City of Brentwood was received on April 8 public hearing. She said the objection was overruled on the ground that the Auditor Controller's report properly included property tax revenues that resulted from the application of Revenue and Taxation Code § 97.68 and 97.70 in administrative costs under Revenue and Taxation Code § 95.3. Supervisor Piepho voiced her concern about the disagreement between the cities and the county and the cities and the statei and the County' position in between this disagreement, and asked Mr. Ybarra for suggestions to work on this issue together. Mr. Ybarra responded a Guideline Committee was formed in 2004 that consisted of participants from the cities, CSAC, State.Controller's Office,Department of Finance as well as Auditor' Controllers' Office. He said this committee was an offshoot of not just property tax administration, but the implementation of the"triple flip" (As part of the 2003-04 Budget,and to finance a$10.7 billion deficit baud,the Legislature enacted a temporary%cent reduction in the local sales tax and offset the losses to local governments with increased property tares(AB 1766, Committee on Budget, 2003 and AB 7X, oropeza,2003), and the Vehicle License fee swap and said this is the resulting piece with Property Tax Administration and said this specific issue was discussed and . agreed to by all parties. Mr. Ybarra noted the State Controller's office revisited the issue and presented their lawyers with flawed data that allowed an opinion. He indicated this was not a formal opinion, but a letter from their lawyers stating the cost for doing the extra work should not be included. Mr. Ybarra said he disagrees with the allocation basis. He explained the cities objected to Vehicle License Fee funds, which were swapped for property taxes and other sales tax monies that were swapped for property ' 1 taxes brought into this formula and calculation. He said the Counties and CSAC have worked with the Statewide Association of County Councils who supports what the County does as following the law. Supervisor Piepho questioned the reason for this letter, and also asked if the agencies agreed to such letter. Mr. Ybarra responded the cities voiced their concern regarding the calculation even though they had agreed to the guidelines and requested the State Controller for a legal opinion. Supervisor Piepho asked if there was a legal opinion. Mr. Ybarra said the opinion is not enforceable. He indicated that the county' lawyers believe they are following the law. He went on to say special legislation could remedy this situation. Supervisor Piepho stated Brentwood, Oakley, Pittsburg and Pleasant Hill have expressed their concerns. Mr. Ybarra suggested accepting the recommendations as presented, and stated if not done properly adjustments would be made accordingly. Supervisor Gioia asked if the same methodology is used,as all the 57 counties iri California. He said the County is not legally required to hand over revenue and said this County would be the only County in the state of California doing this differently. He stressed that there needs to be a concerted effort to resolve these issues statewide and not on a county level. Mr. Ybarra responded property tax administration fees were authorized in 1990 via statute. He said the County went through 1992, 1993 and 1994 with the original Educational Revenue Augmentation Fund (ERAF) where the state took local property tax entitlements and shifted them to (ERAF), which was fifteen percent of the total pot. He explained for 1992, 1993 and 1994 property tax administration calculations were taken into account and the County reduced shares of property taxes that went away from cities. He said money taken out of(ERAF) in 2004 is restored in the form of Property Tax to cities and the county and making appropriate adjustments to the Property Tax Administration fees. Supervisor Gioia suggested a letter to the cities from the County that explains the methodology is consistent statewide and the increase is due to cost of Assessment Appeals that includes Chevron Assessment Appeals, and less than vibrant supplemental assessments. He reiterated the reasons should be spelled out. Supervisor Gioia asked when (OPEB)would be incorporated into the budget in terms of costs. 2 i i Mr. Ybarra noted(OPEB) costs reflect pay as you go, and said next year's costs would reflect this year. Supervisor Bonilla did not agree to a letter being sent to the cities, but suggested County Administrator John Cullen work with the City Managers Association to try to resolve this issue. She stressed passing along the (OPEB) problem would not be fair to the cities, and said this was the County' problem. She asked Mr. Ybarra reasons for the dramatic increase. i Mr. Ybarra explained the increased cost comes.from the basis of the property tax administrative allocation. He explained school districts, community college districts, and the County Office of Education are exempt from cost recovery, and the County absorbs the schools' share. Supervisor Bonilla said her preference would be for Mr. Cullen to go back to the City Managers and have a detailed discussion prior to the board voting on it. Mr. Cullen informed the Board this issue has come up several times at the PMA meetings and information has been presented both for League of California Cities view as well as CSAC'S view. He went on to say this issue would only be resolved at the state level between CSAC and the League level. Supervisor Uilkema said she would like to make sure the letter goes to all cities and that Mr. Cullen continues his work with City Managers. She concurred this needs to be at the CSAC and League level. Chair Glover said it would be prudent for the Board to move forward with the letter to the cities. Chair Glover asked the public fol their opinion and the following people spoke: • Margaret Lefebrae, City of Concord, requested the Board to waive the Property Tax Administrative Fee and direct staff to recalculate the portion of the fee attributed to the "triple-flip" and the VLF in-Lieu so that its imposition is in compliance with State law, and • Ralph Hoffman, Walnut Creek resident, referred to history of the Government and quoted excerpts regarding taxation without representation. Supervisor Bonilla asked to send the letter to the cities, and wait one or two weeks till there is adequate dialogue with the cities. Mr. Ybarra said he would follow the guidelines in the law, and he could not waiver on that. i i i 3 Chair Glover requested more time be allowed for this matter to be brought on May 13, 2008 at 9:30 am. Mr. Cullen said he would host aeeting with Mr. Ybarra, and cities to discuss the history, and formula and bring bacmk their views on May 13, 2008. By an unanimous vote, with none absent, the Board took the following action • Continued hearing on May 13, 2008 at 9:30 a.m. on implementation of the property tax recovery; I I I I 4 i ATTACHMENT I CONTIRA COSTA COUNTY AUDITOR-CONTROLLER'S REPORT on 2007-2008 Property Tax Administration Charges I Table of Contents 3 Summaryl Calculations 4 Contra Costa County Assessor's Department 5 Contra Costa County Treasurer-Tax Collectors Depar 6 Contra Costa County Auditor-Controller's Department 7 County Assessment Appeals Board 8 Federal A-87 Overhead Allocation 9 Department Revenue Offsets 10 Allocation of Cost to Taxing Agencies I I i 2557sLo7.Xis Page 2 i ATTACHMENT I CONTRA COSTA COUNTY 1 2007-2008 Property Tax Administration Charges ASSESSOR'S DEPARTMENT DIRECT AND 1 ACTUAL INDIRECT DEPARTMENTAL COS TI 2006-2007 Salaries & Employee Benefits $ 13,239,832 Services & Supplies I 2,920,036 Fixed Assets 0 Other Charges I 5,000 Gross Cost $ 16,164,868 Less: Intrafund Transfers (293,824) *' Fixed Assets I 0 TOTAL ASSESSOR COST I $ 15,871,044 LESS: ASSESSOR REVENUE OF (393,156) NET ASSESSOR DEPARTMENT COST 15,477,888 Costs are related to preparing maps for LAFCO and County GIS related expenses. 'r 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 Final Budget Statement, Final Expenditure Ledger, JVs Revenue Offset: Attachment I Page 9, 2557SHxx.xls, Revenue Offsets, Assessor I2557SCO7.xls Page 4 I i ATTACHMENT CONTRA COSTA COUNTY 2007-2008 Pr i perty Tax Administration Charges AUDITOR!CONTROLLER'S DEPARTMENT I PROPERTY TAX FUNCTION- DIRECT AND ACTUAL DIRECT DEPARTMENTAL COSTS 2006-2007 Salaries & Employee Benefits $ 575,626 (1) Information Technology Costs 382,176 (2) Other Services and Supplies 91,783 (3) Accounts Payable - Supplemental & Other Tax Refunds 9,689 (3) Department Overhead Allocation 108,602 (4) GROSS PROPERTY TAX FUNCTION COSTS $ 1,167,876 LESS: TOTAL PROPERTY TAX FUNCTION REVENUE OFFSETS $ 932.733 (5) NET AUDITOR-CONTROLLER COST $ 235,143 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 I i I Page 25575F07.xls Pae 6 ATTACHMENT CONTRA COSTA COUNTY 2007-1008 Property Tax Administration Charges A187 OVERHEAD ALLOCATION Percent A-87 Plan Property Tax Net to Department 2006-2007 Related Allocate Actual Assessor $ 1,724,925 100% $ 1,724,925 Tax Collector 413,214 74% 305,778 Auditor-Controller(Tax Division) 58,497 100% 58,497 TOTALS $ 2,196,636 $ 2,089,200 Source: Appendix G-2 Attachment I Page 5 Gross&Total Tax Collector Cost(2557SI05_xls) 2557SK07_x!s Page 8 N _ Tl v m m m m m m A A A Z c A A A A A A O O O N O I C7 W W N N N O O CD (D M W J J J O O N N O O 0 7 > 3 O J O m O A N CD CO CD m O O m O m W O_ �1 TI T TI m -n cn cn (n cn cn fn Cn fn Cn m C) 0 Q 0 C) l7 < < m m m m m m m m O o O o m 0 00 00 00 0 °o D D 2 Z 2 Z Z 2 2 On 3 c 3 Z CL a o_ a o_ CL —o• B' F- —o- —0• F)' C7 m y Z m C) C) n n n C) m m m m m m m m m O x o o o o o o m m D D D D D D D � C7 C '< m D w A ' o �. 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