|
|
|
|
COUNTY OF SAN MATEO
Inter-Departmental Correspondence
|
COUNTY MANAGER’S OFFICE
|
|
|
|
|
DATE:
|
June 8, 2009
|
BOARD MEETING DATE:
|
June 23, 2009
|
SPECIAL NOTICE/HEARING:
|
No
|
VOTE REQUIRED:
|
Majority
|
|
|
TO:
|
Honorable Board of Supervisors
|
FROM:
|
David S. Boesch, County Manager
|
SUBJECT:
|
Revised Resolution redistributing property tax revenues of Skyline County Water District upon dissolution.
|
|
|
|
RECOMMENDATION:
|
Adopt a revised resolution of County of San Mateo making determination of property tax exchange pursuant to provisions of Chapter 282, Section 59, Part .05, implementation of article XIIIA of the California Constitution commencing with Section 95, Division 1, of the Revenue and Taxation Code
|
|
|
VISION ALIGNMENT:
|
Responsible, effective and collaborative government
|
Goal 22: County and local governments effectively communicate, collaborate and develop strategic approaches to issues affecting the entire County.
|
|
|
BACKGROUND:
|
At your April 14, 2009 hearing your Board adopted a resolution redistributing property tax of the Skyline County Water District, upon dissolution of the District. The County Controller’s office has since requested that the language in the resolution be amended to more clearly reflect the intent of the Board to redistribute all of the District’s property tax proportionately to remaining districts, and that language referencing “incremental factor” be removed from the resolution.
|
|
|
DISCUSSION:
|
Your Board previously directed that property tax of the dissolved SCWD be redistributed proportionately to remaining agencies upon dissolution of the District because there is no public agency that would be the long-term successor to the SCWD’s service responsibilities. However, the resolution incorrectly only referred to “incremental factor”. Adoption of the revised resolution directing that all property tax of the District shall be redistributed to remaining agencies more accurately reflects the Board’s direction and clarifies instructions to the County Controller.
|
|
|
FISCAL IMPACT:
|
There is no change in fiscal impact by adoption of the revised resolution. SCWD’s property tax revenue is approximately $231,000 annually, after shift of property tax to local school districts through the Educational Revenue Augmentation Fund (ERAF). Increases in tax receipts for affected agencies will vary according to each agency’s proportional share of revenues within the tax rate areas.
|