Agenda

Return

D. 7

To:	Board of Supervisors
From:	David Twa, County Administrator
Date:	March 1, 2016

Contra

Costa

County

Subject:

Property Tax Administrative Cost Recovery

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 03/01/2016

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Mary N. Piepho, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:	Lisa Driscoll, County Finance Director (925) 335-1023
cc:	Robert Campbell, County Auditor-Controller Gus Kramer, County Assessor

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: March 1, 2016
David Twa,

BY:	, Deputy

RECOMMENDATION(S):

OPEN a public hearing, previously fixed for March 1, 2016 at 9:30 a.m., on implementation of the property tax cost recovery provisions of Revenue and Taxation Code section 95.3; RECEIVE testimony and CLOSE the public hearing;

ADOPT the report of the Auditor-Controller filed on January 19, 2016 of the 2014-2015 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; and

ADOPT Resolution No. 2016/55 regarding the implementation of the property tax administrative cost recovery provisions of Revenue and Taxation Code section 95.3 for fiscal year 2015-2016.

RECOMMENDATION(S): (CONT'D)

FISCAL IMPACT:

The fiscal year 2014-2015 net cost of property tax administration was $14,713,471. This amounts to approximately 0.62% of all 2014-2015 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 $7,133,547. The net recovery to the County is $5,806,565.

Total cost of property tax administration	$14,713,471
Exempt School share	-$7,133,547
County share	-$1,773,359
Net recovery to the County	$5,806,565

BACKGROUND:

In 1997, the Board adopted Resolution No. 97/129, which provides procedures for property tax administrative cost recovery. The recommended actions are necessary for implementation of Resolution No. 97/129 for the current fiscal year.

CONSEQUENCE OF NEGATIVE ACTION:

The County would not recover $5,600,317 in property tax administrative costs.

CLERK'S ADDENDUM

CLOSED the public hearing; ADOPTED the report of the Auditor-Controller of the 2014-2015 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; and ADOPTED Resolution No. 2016/55 regarding the implementation of the property tax administrative cost recovery provisions of Revenue and Taxation Code section 95.3 for fiscal year 2015-2016.