HomeMy WebLinkAboutRESOLUTIONS - 05102004 - 2004-480 TO: BOARD OF SUPERVISORS CONTRA
COSTA
FROM-. STEPHEN J. YBARRA, Auditor-Controller COUNTY
By: Paul Abelson, Chief Accountant
DATE: September 14, 2004
SUBJECT: Adoption of 2004-05 Secured Property Tax Rates and
Authorization to Levy the 2004-05 Property Tax Roll
RESOLUTION NO. 20(0+/480
SPECIFIC REQUEST(S) OR RECOMMENDATIONS} &BACKGROUND AND JUSTIFICATION
Recommendation:
Adopt the fiscal year 2004-05 secured property tax rates as shown on Exhibit A, attached.
Authorize the levy of these rates and those adopted by cities and multi-county districts, as shown
in Exhibit B, against the taxable secured property within the County that is subject to each rate.
The anticipated revenues specified in Exhibit A ate subject to changes in the secured roll.
Adopt and levy the 2004-05 tax rate shown on Exhibit B for the Unitary and Operating Non-
Unitary property assessed by the State Board of Equalization with a single countywide value.
Reasons for Recommendation:
Under Government Code Section 29100, the Board of Supervisors is responsible for the adoption
by resolution of the tax rates for the current year secured property tax roll. The General
Obligation bond rates are provided by the Auditor at a level adequate to support the annual
debt service requirements and necessary bond reserves,
Government Code Section 29101 requires that the Board levy these rates on the appropriate
taxable property in the County.
Revenue & Taxation Code Section 100(b) provides for the tax rate to be applied to the Unitary
and Operating Non-Unitary property
CONTINUED ATTACHMENT: X _YES SIGNATURE:
--A.--RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
-APPROVE OTHER
SIGNATURE(S)
APPROVED AS RECOMMENDED ACTION OFB R 0 MENDED .944EIk
VOTE OF SUPERVISORS
-X-UNANIMOUS (ABSENT--Z?I-t-011� I HEREBY CERTIFY THAT THIS IS A TRUE AND
AYES:- NOES: CORRECT COPY OF AN ACTION TAKEN AND
ABSENT: ABSTAIN: ENTERED ON THE MINUTES OF THE BOARD
141 E�'V"ORI ON THE DATE SHOWN
_ a _ _
ATTESTED i&;� _
JO SW N CL 0
Contact! Paul Abelson (646-2233) SWEETEN.
SUPERVISORS AND COUNTY ADMINISTRATOR
cc: CAO
AUDITOR
BY Deputy
RESOLUTION NO. 2004/48D
TaxRateResolufion.doc
Exhibit A
COUNTYWIDE TAX AND TAX RATES CALCULATED BY THE AUDITOR
Government Code Section 29142 allows a collection fee for debt service requirements
on brands authorized and issued by special districts up to one-fourth of one percent. The tax
amounts and rates for special districts include an additional one-fourth of one percent as the
County's collection fee.
Amount to be raised Rate as Percentage
on Secured Roll of Full Value
Countywide tax $1,125,433,000 1.0000%
COUNTY SPECIAL QISTRICTS
Storm Drainage District#16 5,000 0012
Service Area R-8 465,400 .0042
LOCAL SPECIAL DISTRICTS
WATER DISTRICTS:
Contra Costa Water Land Levy 726,600 .0057
HEALTHCARE DISTRICTS:
Los Medanos Healthcare Dist Refund* (850,000) {.0370}
SCHOOLISTt3 RICTS
ELEMENTARY:
Brentwood Elementary 1990 592,300 .0127
Brentwood Elementary 1997 986,800 .0212
Brentwood Elementary 2003 829,400 .0178
Lafayette Elementary 1,836,800 .0415
Moraga Elementary 803,200 .0344
Oakley Elementary 595,500 .0314
Orinda Elementary 848,600 .0247
Walnut Creek Elementary 1995 1,222,300 .0168
Walnut Creek Elementary 2002 351.600 .0049
HIGH SCHOOL:
Acalanes Union 1988 2,494,100 .0149
Acalanes Union 1997 2,462,500 .0141
Liberty Union 2001 1,920,200 .0221
Liberty Union 1988 652,000 .0081
Liberty Union 1994 1,629,100 .0187
UNIFIED SCHOOL DISTRICTS:
John Swett 2002 489,600 .0273
Martinez Unified 1988 2,322,500 .0525
Martinez Unified 1995 1,757,400 .0398
Mt Diablo 2002 9,932.200 .0411
Pittsburg Unified 1995 1,199,900 .0309
San Ramon Unified 1998 5,281,000 .0218
San Ramon Unified 2002 7,240,000 .0299
West Contra Costa Unified 1998 2,980,900 .0161
West Contra Costa Unified 2000 8,682,900 .0469
West Contra Costa Unified 2002 9,686,600 .0523
COMMUNITY COLLEGE:
Contra Costa Community College 4,593,000 .0042
*The LMCHD bond matured this past year;the District is returning the remaining
Reserve funds to taxpayers through a negative tax rate.
RESOLUTION NO. 2004/480
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Exhibit B
TAX RATES ADOPTED BY OTHER DISTRICTS
Per certifications received from the governing body of each district.
Rate as Percentage
of Full Valve
MULTI-COUNTY DISTRICTS:
East Bay Regional Park .0057 %
East Bay MUD Dist 1 .0076
Livermore Joint Unified 1999 .4793
Chabot-Las Positas Comm College .0186
CITIES:
Brentwood .4051
Lafayette .0210
Richmond Retirement .1400
TAX LEVY FOR UNITARY AND OPERATING NON-UNITARY PROPERTY FOR 2044-2045
Rate as Percentage
of Full Valve
Countywide Tax 1.2063 %
(UNITARY)
RESOLUTION NO. 20041480
BOW040AA.A.EAU 8