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COUNTY OF SAN MATEO
Inter-Departmental Correspondence
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County Manager’s Office
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DATE:
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October 18, 2007
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BOARD MEETING DATE:
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November 6, 2007
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SPECIAL NOTICE/HEARING:
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No
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VOTE REQUIRED:
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Majority
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TO:
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Honorable Board of Supervisors
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FROM:
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John L. Maltbie, County Manager
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SUBJECT:
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Special Tax for Police and Fire Services in County Service Area No. 1
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RECOMMENDATIONS:
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1. Conduct a public hearing to consider adopting a special tax rate to provide structural fire protection and police services in the unincorporated area defined by County Service Area No. 1.
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2. Adopt a resolution calling an election for the purpose of submitting a proposition for the adoption of a special tax for structural fire protection and police services in County Service Area No. 1 for consolidation with the February 5, 2008 election.
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3. Adopt a resolution adopting a special tax to be imposed upon voter approval by a 2/3 vote in County Service Area No. 1.
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VISION ALIGNMENT:
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Commitment: Ensuring basic health and safety for all.
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Goal 7: Maintain and enhance the public safety of all residents and visitors.
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The special tax contributes to this goal by providing funds for fire protection and enhanced police services.
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BACKGROUND:
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County Service Area No. 1 (CSA #1) was formed in 1955 to provide enhanced fire and police services within its boundaries. The Sheriff provides enhanced police service in the form of dedicated patrol coverage on an 18 hour 7 day per week basis, and enhanced fire protection is provided in the form of a dedicated three- person engine company at County Fire Station 17 under contract with the California Department of Forestry (CAL FIRE). CSA #1 contains approximately 1,450 parcels and has an estimated population of 5,000.
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Property tax revenue for CSA #1 was reduced dramatically in 1978 as a result of the passage of Proposition 13. The 1978 reduction in property taxes limited the ability of CSA #1 to provide the level of services deemed necessary by the residents. In 1982, CSA #1 voters approved a ballot measure by a 2/3 vote to impose a special tax not to exceed $110 per parcel to maintain a level of fire and police service. That special tax was renewed by two-thirds votes in 1986, 1991, 1996, 2000, and 2004. Because of the annual increase in property taxes and the level of service required by CSA #1, the actual special tax, set annually by the Board of Supervisors after a public hearing, had never exceeded $65 per parcel. The tax, approved by a two-thirds vote in 1996, reflected a Board approved reduction of the not-to-exceed amount of CSA #1’s Special Tax to $65.
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DISCUSSION:
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Subject to voter approval every four years, the rate of the special tax is established annually by the Board of Supervisors and forwarded to the Controller for inclusion on that year’s tax bill. The $65 capped amount of the special tax is the same rate the tax has been since 1982. The special tax generates about $93,000 in revenue that is used toward ongoing costs for fire protection and police services in CSA #1.
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FISCAL IMPACT:
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The cost to operate CSA #1 for FY 2007-08 totals $2,057,860. The $65 special tax yields approximately $93,000 or 4.5% toward operations. The primary revenue source for CSA #1 is property tax. CSA #1 has reserves of $961,371 for future vehicle and facility replacement costs. There is no impact to the General Fund since CSA #1 is a Special District.
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