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Board adopts 2025 property-tax administration cost-recovery resolution
Summary
After a public hearing, the Contra Costa County Board of Supervisors unanimously adopted Resolution 2025-50 to implement charges for property-tax administration costs under Revenue and Taxation Code section 95.3, with staff saying recoverable costs cover about 40% of the county's net expenses.
Contra Costa County supervisors voted unanimously March 11 to adopt Resolution 2025-50, implementing the county's property-tax administration cost-recovery charges under Revenue and Taxation Code section 95.3.
The board's action followed a presentation from county finance staff, who said the auditor's report for the 2023-24 fiscal year allocates about $19 million in property-tax administration costs across jurisdictions and special districts and that roughly 40% of those costs are recoverable from local governments.
Laura (staff), presenting the calculations, said, "The auditors report for the 2324 fiscal year on which the charges for the current year are based allocates over 19,000,000 in cost to each city and jurisdiction receiving property taxes. This amount reflects a 7% increase in net cost from last year, which is approximately 1,300,000.0. Of the total amount of costs, approximately 7,800,000.0 or 40% is recoverable. The county's general fund will pay 11,500,000.0 towards this, which is 9,200,000.0 for the school's share along with 2,300,000.0 for our own share of the costs. To date, we've received no, written objection to the auditor's report."
County staff told the board that schools are exempt from the recoverable share, so the county's general fund will carry the portion attributable to school districts. Bob Campbell, described in the meeting as the county's soon-to-be-retired under controller, joined staff to answer supervisors' questions about the allocation methodology.
The board held no public testimony on the item; staff recommended adopting the resolution after the hearing and the motion passed unanimously.
The resolution implements the standard statutory charge process used to allocate assessor, auditor-controller, treasurer-tax collector and assessment-appeals costs to cities and special districts. Staff noted increases over last year largely reflect higher net costs and the absence of shared school cost recovery.
The board's adoption means cities and special districts will receive invoices reflecting their share of the $19 million-plus net cost, while the county general fund will absorb the school portion as described by staff.
The matter was presented during the board's March 11 meeting and completed the same day with the unanimous vote.
