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D.10
To: Board of Supervisors
From: David Twa, County Administrator
Date: February  26, 2019
The Seal of Contra Costa County, CA
Contra
Costa
County
Subject: Property Tax Administrative Cost Recovery

APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE

Action of Board On:   02/26/2019
APPROVED AS RECOMMENDED OTHER
Clerks Notes:

VOTE OF SUPERVISORS

AYE:
John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V Supervisor
ABSENT:
Diane Burgis, District III Supervisor
Contact: Lisa Driscoll, County Finance Director (925) 335-1023
cc: Robert Campbell, 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:     February  26, 2019
David Twa,
 
BY: , Deputy

 

RECOMMENDATION(S):


  • OPEN a public hearing, previously fixed for February 26, 2019 at 9:30 a.m., on implementation of the property tax cost recovery provisions of Revenue and Taxation Code section 95.3;



RECOMMENDATION(S): (CONT'D)
  • RECEIVE testimony and CLOSE the public hearing;
  • ADOPT the report of the Auditor-Controller filed on January 22, 2019 of the 2017-2018 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. 2019/35 regarding the implementation of the property tax administrative cost recovery provisions of Revenue and Taxation Code section 95.3 for fiscal year 2018-2019.
  • FISCAL IMPACT:

    The fiscal year 2017-2018 net cost of property tax administration was $16,754,408. This amounts to approximately 0.81% of all 2017-2018 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 $8,077,555. The net recovery to the County is $6,671,653.  
      

    Total cost of property tax administration $16,754,408
    Exempt School share of costs -$8,077,555
    County share of costs -$2,005,200
    Net recovery to the County $6,671,653
      
      
      
      
      
      

    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 $6,671,653 in property tax administrative costs.

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