Due to six overlapping tax rate areas by the Discovery Bay Community Services District and the Byron-Bethany Irrigation District, a total of $684,246 could be potentially reallocated to one or more of the other affected taxing agencies.
The Contra Costa County Board of Supervisors will take up the issue on Tuesday where if they approve to pursue the issue, it means good news for special districts like the East Contra Costa Fire Protection District who could get a portion of the money—or all of it.
For the East Contra Costa Fire Protection District, this would help the cash-strapped District who has already attempted to pass two-taxes which voters overwhelmingly rejected.
They are currently contemplating attempting a third-try while seeking temporary relief courtesy of a Task Force who are seeking final approval to fund a fourth-fire station for a period of 16-months with funds from the County and the cities of Brentwood and Oakley at a cost of $2.4 million.
In May of 2015, the District shuttered its Knightsen fire station. The closure came nearly two weeks after the 53.04% of the public rejected the idea of a Benefit Assessment to help supplement the District with $4.2 million for a period of 5-years to ensure a five-station model to serve the district. A majority of the public would have paid around $100 annually.
Currently, the District will now be served by just 3-stations covering 249-square miles. The stations to remain open are Brentwood (Balfour), Discovery Bay (Bixler), and Oakley (O’Hara).
In total, according to the Board of Supervisors Staff Report, 13 agencies could benefit from the reallocation which include: the County, County library, County Service Areas )-6 and L-100, Flood Control, East Contra Costa Fire Protection District, Contra Costa Resource Conservation District, Contra Costa Mosquito and Vector Control District, Byron, Brentwood, Knightsen Union Cemetery District, Bay Area Rapid Transit District, Bay Area Air Quality Management District.
The Board will accept or reject a number of recommendations:
- ACKNOWLEDGE that the Discovery Bay Community Services District (DBCSD) and the Byron-Bethany Irrigation District (BBID) have overlapping boundaries.
- ACKNOWLEDGE that both the DBCSD and BBID receive funding for water service, through property taxes or fees, but only DBCSD actually provides water service to the overlap areas.
- ACKNOWLEDGE that the 2014 Contra Costa LAFCO Second Round Water/Wastewater Municipal Service Review indicated that it appears unlikely Discovery Bay residents will use BBID water and recommended that consideration be given to detaching the overlapping areas.
- ACKNOWLEDGE that there are six Tax Rate Areas (TRAs) that overlap which, if detached from BBID, would result in nearly $685,000 being reallocated to other affected taxing agencies each year.
- DIRECT the County Administrator to return to the Board with a resolution of application for detachment in order to initiate the detachment process, and to provide notice to Contra Costa LAFCO, San Joaquin LAFCO and other interested agencies.
- DIRECT the County Administrator to explore allocation of the BBID property tax revenues from the overlap areas to the East Contra Costa Fire Protection District (ECCFPD).
Should the Contra Costa County Board of Supervisors elect not to pursue the detachment, then the status quo, i.e. areas of overlap between BBID and the DBCSD, would continue.
For the full staff report and supporting documents, click here and view item D.9.
This is an issue that we brought up to the County Auditor-Controller when we asked about Tax Rate Areas several months ago as to why folks in the Vintage Parkway neighborhood in Oakley were paying into school districts in Brentwood, Knightsen and Byron.
Also interesting is that when you compare multiple Tax Rate Areas against one another, you will see each pays a different percentage to each allocated fund instead of the same flat rate regardless of home value. This means people can live in the same city but pay different percentages of their property tax bill into the same pot.
When we asked the Auditor-Controller about this several months ago, his response was in the end, the percentages all equal out.
Going a step further for example… What you will see is that this Tax Rate Area (10010) in Brentwood is paying not only for the Brentwood Elementary School District, but it’s also paying into Byron Elementary (0.33631%), Knightsen Elementary (0.23996%) and Oakley Elementary (3.39866%). What you have here is Brentwood assisting funding of other school districts and visa versa.
Here is a look at Tax Rate Area’s where we have provided it side by side for comparison purposes.
|County General||9.93462 %||5.71466 %||7.81442 %||8.63219 %||6.33550 %|
|County Library||1.47537 %||1.78442 %||1.63362 %||1.78839 %||1.78260 %|
|CC Flood Control||0.17308 %||0.20934 %||0.19168 %||0.20987 %||0.20791 %|
|Flood Control Z-1||1.64499 %||1.98954 %||1.82174 %||1.99458 %||1.98193 %|
|Co Water Agency||NA||0.04265 %||0.04257 %||0.04250 %|
|East Co Co Fire||6.47777 %||7.19547 %||7.11324 %||13.60251%||7.80181 %|
|CC Res Consv||0.01597 %||0.01934 %||0.01772 %||0.01929 %||0.01923 %|
|Co Co Mosquito ABA||1.52480 %||1.84510 %||1.69169 %||0.19919 %||1.80506 %|
|Byron B K U Cemetery||0.39414 %||0.47647 %||0.43654 %||0.47796 %||0.46932 %|
|BART||0.62429 %||0.75509 %||0.69126 %||0.75673 %||0.75430 %|
|Bay Area Air MGMNT||0.18197 %||0.22007 %||0.20151 %||0.22061 %||0.21988 %|
|East BayRegnl Pk||0.00001 %||NA|
|East CC Irrigation||4.34025%||NA||5.13664 %|
|City of Brentwood||13.38022 %||13.04929 %||10.70163 %||9.10907 %||13.25044 %|
|Brentwd Recr & Park||3.10942 %||0.78995 %||3.88670 %||NA||2.27588 %|
|NO Brtw RDA AMD 2||NA||0.00000 %||0.00000 %||NA||0.00000 %|
|Liberty High||14.50837 %||17.45545 %||15.87511 %||18.02738 %||18.27567 %|
|Brentwood Elem||12.99808 %||2.57949 %||14.21499 %||16.14218 %||16.36120 %|
|Byron Elementary||0.39464 %||1.51125 %||0.43241 %||0.49102 %||0.49807 %|
|Knightsen Elem||0.27226 %||18.61312 %||0.30852 %||0.35035 %||0.35984 %|
|Oakley Elem||3.99458 %||3.03003 %||4.36985 %||4.96228 %||5.03016 %|
|CO Supt. Schools||1.80986 %||2.17748 %||1.98039 %||2.24890 %||2.27963 %
|K-12 Schools ERAF||15.79259 %||13.06138 %||14.31362 %||12.08655 %||12.56840 %
|Co Co Comm College||4.60092||5.53560 %||5.03435 %||5.71685 %||5.79571 %
|Comm College ERAF||2.35180 %||1.94481 %||2.13237 %||1.79977 %||1.88496 %
To view your TRA to see where your Property Taxes go: visit