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CITY COUNCIL AGENDA ITEM NO. 24


Meeting Date: August 22, 2000

Subject/Title: Proposed Tax Sharing Agreement between the City and Contra Costa County

Submitted by: Jon Elam, City Manager

Approved by: Jon Elam, City Manager


RECOMMENDATION 
The appointed City Council Subcommittee, after review and discussions with Supervisor Joe Canciamilla regarding property in the Central Annexation area, recommends adoption of the proposed Tax Sharing Agreement with the County.

PREVIOUS ACTION
This matter was discussed and continued at the July 25th City Council meeting. 

BACKGROUND
Councilmembers Wade Gomes and Mike McPoland will report on their meeting with the Supervisor. There are no changes to the agreement as proposed at the July 25th meeting.

Staff is prepared to discuss this agreement as well. As it exists today, the Sales Tax Provision of this proposal would apply to a 20-acre parcel proposed for commercial use along Highway 4. The remaining 890 acres of the annexation area are proposed for residential and non-retail commercial uses.

Attached are copies of the proposed agreement.

RESOLUTION 

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD FOR THE DETERMINATION OF PROPERTY TAX EXCHANGE FOR THE CENTRAL AREA ANNEXATION TO THE CITY OF BRENTWOOD/CONTRA COSTA COUNTY

WHEREAS, Section 99 of the Revenue Taxation Code provides that a City and County, shall agree by resolution to exchange property tax revenues among themselves and any affected agencies in the event of a jurisdiction change; and

WHEREAS, the Central Area Annexation to the City of Brentwood, (LAFC 00-25) involving annexation of the territory to the City of Brentwood is excluded from the application of the master property tax transfer agreement between the City and the County because the assessed value of the affected territory exceeds $10,000,000; and

WHEREAS, the City of Brentwood and the County have agreed that, notwithstanding the amount of the assessed value of the territory of the subject annexation, the master property tax transfer agreement shall apply to the annexation subject to the condition that the total amount of property tax revenues the City is to receive from the County in any tax year pursuant to the provisions of the master agreement from the territory of the subject annexation shall be reduced by an amount equal to 50% of the sum of the sales tax revenue and transient occupancy tax revenue received by the City during the preceding tax year from the area annexed. Any such reduction however, shall not result in a “negative transfer”, i.e., a net transfer from City to County. The total amount of transient occupancy tax and sales tax revenue received by the City from the territory of the subject annexation during the preceding tax year, as specified above, shall be reported to the county Auditor-Controller by August 1 of each year, and the Auditor-Controller shall have the right to audit the City’s books to verify such amount.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Brentwood in accordance with Section 99 of the Revenue and Taxation Code the property tax transfer for the affected agencies in the area of the Central Area Annexation to the City of Brentwood (LAFC 00-25) shall be in accordance with the master property tax agreement subject to the sales and transient occupancy tax offset condition specified above. Said property tax transfer agreement applies to the affected territory as submitted or revised by the Local Agency Formation Commission. This resolution does not change the property tax revenues accruing to other agencies serving the subject territory or the affected districts’ rights to collect taxes for existing bonded indebtedness.

PASSED by the City Council of the City of Brentwood at its regular meeting of August 22, 2000 by the following vote:

AYES: 
NOES: 
ABSENT: 

City Administration
City of Brentwood City Council
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Brentwood, CA 94513
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E-mail allcouncil@brentwoodca.gov