Agenda

Return

D.8

To:	Board of Supervisors
From:	David Twa, County Administrator
Date:	March 7, 2017

Contra

Costa

County

Subject:

Property Tax Administrative Cost Recovery

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 03/07/2017

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Diane Burgis, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:

Lisa Driscoll, County Finance Director (925) 335-1023

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 7, 2017
David Twa,

BY:	, Deputy

RECOMMENDATION(S):

OPEN a public hearing, previously fixed for March 7, 2017 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 17, 2017 of the 2015-2016 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. 2017/21 regarding the implementation of the property tax administrative cost recovery provisions of Revenue and Taxation Code section 95.3 for fiscal year 2016-2017.

RECOMMENDATION(S): (CONT'D)

FISCAL IMPACT:

The fiscal year 2015-2016 net cost of property tax administration was $14,624,028. This amounts to approximately 0.59% of all 2015-2016 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 $7,082,189. The net recovery to the County is $5,783,295.

Total cost of property tax administration	$14,624,028
Exempt School share	-$7,082,189
County share	-$1,758,544
Net recovery to the County	$5,783,295

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.

The Auditor-Controller's 2016-17 report was filed on January 17, 2017, and the hearing was fixed for the February 14, 2017 Board of Supervisors agenda. The hearing was then determined to be incorrectly noticed and was rescheduled for March 7, 2017.

CONSEQUENCE OF NEGATIVE ACTION:

The County would not recover $5,783,295 in property tax administrative costs.