HomeMy WebLinkAboutFin Paramedic Tax FY 2017-18SAN RAFAEL
THE CITY WITH A MISSION
Agenda Item No: 6.a
Meeting Date: May 1, 2017
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: FINANCE
From: Mark Moses City Manager Approval:
Finance Director
TOPIC: PARAMEDIC TAX FY 17-18
SUBJECT: CONSIDERATION TO ADOPT AN ORDINANCE TO ESTABLISH A TAX RATE FOR
FISCAL YEAR 2017-2018 FOR PARAMEDIC SERVICES FOR BOTH RESIDENTIAL
AND NON-RESIDENTIAL PROPERTIES IN THE CITY OF SAN RAFAEL, CSA 13,
CSA 19 AND MARINWOOD CSD AS PROVIDED FOR IN THE VOTER APPROVED
PARAMEDIC SERVICES SPECIAL TAX
RECOMMENDATION:
Pass the Ordinance to Print Setting the Paramedic Tax Rates for 2017-2018 for Residential and Non -
Residential Dwellings.
BACKGROUND:
In 1979, the voters of San Rafael approved a new tax for the purpose of supporting a paramedic
program. The original ordinance established Municipal Code Chapter 3.28. Included in that Chapter,
under Section 3.28.060, is the authority of the City Council to set the tax rates based upon a budget
recommendation by the City Manager. The tax was applied at a flat rate per residential dwelling. This
tax was also approved by three separate jurisdictions that receive paramedic service from the City of
San Rafael. These areas included the Marinwood Community Services District (CSD), County Service
Area No. 13 (Upper Lucas Valley) and County Service Area No. 19.
In 1988, the voters approved an extension of the tax to non-residential properties, which was levied on
a square footage basis.
In 1996, Proposition 218 was passed by California voters limiting local governments' ability to
implement new or raise existing taxes, assessments and other property related fees. Effectively, under
Proposition 218, no tax can be added or increased without 2/3 voter approval.
In November 2006, the voters of San Rafael passed Measure P which increased the ceiling on the
residential tax rate to $85.00 per living unit and to $0.11 per square foot on non-residential property.
This vote was conducted in accordance with Proposition 218 requirements. The Council passed
Ordinance 1846 in November of 2006 to reflect the changes approved by the voters. All commercial
and industrial sites were levied based upon Assessor square footage records for building size. The
FOR CITY CLERK ONLY
File No.: 9-12-1 x 9-3-31
Council Meeting: 05/01/2017
Disposition: Ordinance 1947 passed to print
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
other service areas approved paramedic tax rate ceilings to coincide with San Rafael's measure. In
November of 2006, CSA No. 13 approved Measure H and CSA No. 19 approved Measure I, each by a
2/3 majority. Both Measures set the tax maximums at $85.00 for residential and $0.11 cents per square
foot for non-residential. Similarly, in November 2006, Marinwood CSD approved Measure M to
establish the same tax ceilings.
In November 2010, the voters of San Rafael passed Measure I. This measure increased the ceiling on
the residential tax rate from $85.00 to $108.00 per living unit and on non-residential tax rate from $0.11
to $0.14 per square foot (based on Assessor records of square footage). This vote was conducted in
accordance with Proposition 218 requirements. The Council subsequently passed Ordinance 1891 in
December 2010 to reflect these changes.
In November 2011, the voters of CSA No. 13 and CSA No. 19 passed Measures E and F, respectively.
These measures increased the ceiling on the residential tax rate from $85.00 to $95.00 per living unit
and on non-residential tax rate from $0.11 to $0.132 per square foot for both service areas. These
ballot measures were conducted in accordance with Proposition 218 laws, and subsequent legal
precedents and clarifications. (Marinwood CSD continues under its Measure M at the rate of $85.00 for
residential and $0.11 cents per square foot for non-residential. That district does not have current plans
to introduce a rate increase issue on future ballots.)
The following table shows the current tax rates and the ceilings for both residential and non-residential
properties.
Jurisdiction
Current Rates
Tax Ceiling
Tax Ceiling
Residential
Non -Residential
San Rafael
$89 per unit /
$108 per unit
$0.140 per sq ft.
$0.12 per sq ft
CSA No. 13
$89 per unit /
$95 per unit
$0.132 per sq ft.
$0.12 per sq ft
CSA No. 19
$89 per unit /
$95 per unit
$0.132 per sq ft.
$0.12 per sq ft
Marinwood
$85 per unit /
$85 per unit
$0.110 per sq ft.
$0.11 per sq ft
The purpose of this report is to present the proposed budget upon which the recommended tax rates
for fiscal year 2017-2018 have been determined, and the corresponding ordinance that would
implement the recommended rates.
ANALYSIS:
Tax rates and paramedic charges are based upon recovering the cost of service. The cost of the
paramedic program expenditures has historically been determined in a manner consistent with the most
recent business cost study.
Based upon projected costs, revenues and service levels presented in the proposed budget (see
Exhibit 1), staff is recommending an increase in the tax rate in San Rafael, CSA 19, and CSA 13 of
$3.00 for residential living units and of a '/2 cent per square foot for buildings in non-residential zones.
Some of the paramedic program revenue sources are unreliable and/or subject to change (such as
third party billings and grants); the recommended increase will provide additional revenue stability,
covering known costs and supporting the allocation of funds toward critical capital needs. The
paramedic program has been able to operate effectively without raising rates in CSA No. 13 and CSA
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3
No. 19 since July 1, 2012, in the City of San Rafael since July 1, 2011, and in Marinwood CSD since
July 1, 2010. The San Rafael Fire Department has reviewed billing recovery and expenditure trends for
fiscal year 2017-2018 in order to maintain current service levels.
The sources of funds projected to cover the fiscal year 2017- 2018 program expenditures of $7,695,597
are (in descending order) Paramedic Tax, Third Party Billings for medical emergency response and
Medi -Cal reimbursements, Paramedic Tax Back Billings and Other Revenues. Exhibit I provides details
of the proposed revenues and expenditures for fiscal year 2017-2018, as well as the estimated results
for fiscal year 2016-2017 and the previous six years of actual financial results.
Staff recommends that the portion of fund balance not required to support unexpected revenue or
expenditure variances be set aside to support capital improvements to facilities upon which the
paramedic program depends for the delivery of its services. Policy guidelines governing the
accumulation and use of such funds will be recommended to the Finance Committee, prior to the
disposition of these funds. ("Capital Set Aside" in Exhibit 1).
Staff proposes to maintain the current respective residential rates of $85 to be levied in Marinwood
CSD and to change rates for the City and CSAs No.13 and No.19 to $92 per living unit (Exhibit 11).
Total revenue from these taxes as well as third party billings and other reimbursements and revenues is
projected to generate $7,815,136.'
Source
San Rafael
CSA 13
CSA 19
Marinwood
Sub -total: Paramedic Tax
Third Party Billings
Medi -Cal
Reimbursements
Paramedic Tax Back
Billing3
Other Revenues
Total Revenues
Current
Proposed
Projected
Rates
Rates
RevenuesZ
$89 / $0.12
$92 / $0.125
$ 4,180,756
$89 / $0.12
$92 / $0.125
$ 56,923
$89 / $0.12
$92/ $0.125
$ 263,928
$85/$0.11
$85/$0.11
$ 158,791
$ 4,660,398
$ 2,550,000
$ 395,738
$ 200,000
$ 9,000
$ 7,815,136
Notice of the Public hearing on this matter was published in the Marin Independence Journal on
April 21, 2017, per the attached Affidavit of Publication. (See Exhibit III).
COMMUNITY OUTREACH:
For the purpose transparency and sharing relevant information to the service areas for whom
emergency medical services are provided, all service areas have been provided with revenue and
expenses projected for fiscal year 2017- 2018 (Exhibit 1). They have also been advised of the
recommended rate changes contained in this report.
I Proposed Paramedic Tax Budget and rate recommendations were reviewed by the Finance Committee at its meeting of April 17, 2017.
2 Projected revenues are based on a total of approximately 27,000 total living units.
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 4
FISCAL IMPACT:
The budget as presented is within the voter -approved tax rates for both the residential and non-
residential (commercial and industrial) ratepayers in all jurisdictions.
The paramedic services are accounted for in the Emergency Medical Services Special Revenue Fund.
This fund operates self -sufficiently with revenues from paramedic taxes, third party medical billings and
other reimbursements. The total expenditures for fiscal year 2017-2018 are projected to be $7,695,597,
if the tax rate increase is approved. Total resources (including fund balance and projected revenues)
exceed this amount. An Emergency Medical Services Fund final budget, which will incorporate any
changes, if any, to the proposed budget, will be incorporated into the City-wide operating budget for
adoption scheduled for June 5, 2017.
The Ordinance attached sets residential and non-residential paramedic tax rates in the San Rafael city
limits and in the three other jurisdictions in which services are provided.
RECOMMENDED ACTION:
Staff recommends that City Council accept the report and pass the Ordinance to print.
ATTACHMENTS:
1. Ordinance
2. Exhibit I (FY 17-18 Paramedic Tax Budget)
3. Exhibit II (Paramedic Rate and Ratio History)
4. Exhibit III (Affidavit of Publication of Notice of Public Hearing in Marin IJ on April 21, 2017)
ORDINANCE NO. 1947
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL
AMENDING THE PARAMEDIC TAX RATES WITHIN THE VOTER -
APPROVED LIMIT, COMMENCING WITH FISCAL YEAR 2017-2018 FOR
RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN THE CITY OF
SAN RAFAEL, COUNTY SERVICE AREA NO. 13, AND COUNTY SERVICE
AREA NO. 19. ($92.00 FOR RESIDENTIAL AND $0.125 PER SQUARE FOOT
FOR NON-RESIDENTIAL PROPERTIES), AND FOR RESIDENTIAL AND
NON-RESIDENTIAL PROPERTIES IN THE MARINWOOD COMMUNITY
SERVICES DISTRICT ($85.00 FOR RESIDENTIAL AND $0.11 PER SQUARE
FOOT FOR NON-RESIDENTIAL PROPERTIES)
WHEREAS, the electors of the City of San Rafael in 1979 and in 1988, adopted a
paramedic service tax (Chapter 3.28 of the San Rafael Municipal Code) to be imposed annually
upon all residential and commercial properties within the City of San Rafael; and
WHEREAS, the City, pursuant to three separate Joint Powers Agreements, provides
paramedic services to Marinwood Community Services District, County Services Area No. 13,
and County Services Area No. 19; and
WHEREAS, the electors of the City of San Rafael approved Measure "I" on November
2, 2010, increasing the ceiling on the residential tax rate to $108.00 per living unit and on non-
residential property to $0.14 per square foot; and providing a corresponding increase in the
appropriations limit; and
WHEREAS, the City Council, pursuant to its authority under the paramedic tax
ordinance, and based upon a budget recommendation by the City Manager, adopted Ordinance
No. 1891 to reflect the changes approved by the voters; and
WHEREAS, increases in the maximum rates for the Paramedic Service Tax were
approved by the electors of County Service Area No. 13 and County Service Area No. 19 by
elections held in November 2006 and November 2011, and by the electors of Marinwood
Community Services District by an election held in November 2006; and
WHEREAS, the City Council, after reviewing the proposed budget recommendation of
the City Manager, finds that for the City of San Rafael, County Service Area No. 13 and County
Service Area No. 19, the Paramedic Tax Rates for residential living units should be adjusted to
$92.00 and the non-residential properties tax rate should be adjusted to $0.125 per square foot;
and that for Marinwood Community Services District, the Paramedic Tax Rates for residential
living units should remain at $85.00 per year, and the non-residential tax rate should remain at
$0.11 per square foot; these rates will cover the cost of providing paramedic services within
these service areas for fiscal year 2017-2018; and
WHEREAS, County Service Area No. 13 and County Service Area No. 19, based upon
budgets recommended to them, have advised the City that they approved of the setting of the
Paramedic Tax Rate within their respective jurisdictions, at $92.00 per year for each living unit,
and at $0.125 per square foot for each non-residential structure; and
WHEREAS, Marinwood Community Services District, based upon budgets
recommended to them, have advised the City that they approved of the continuing of the
Paramedic Tax Rate within its jurisdiction, at $85.00 per year for each living unit, and at $0.11
per square foot for each non-residential structure.
NOW THEREFORE, the City Council of the City of San Rafael does ordain as follows:
Page 1 of 2
Division 1. Pursuant to Chapter 3.28, Section 3.28.060 thereof, the Council of the
City of San Rafael hereby sets the tax rate for paramedic services within City limits commencing
in fiscal year 2017-2018, at $92.00 per year for each living unit, and $0.125 per square foot for
non-residential structures.
Division 2. The City Council hereby sets the Paramedic Tax Rates for County
Service Area No. 13 and County Service Area No. 19, commencing with fiscal year 2017-2018,
at $92.00 per year for each living unit, and $0.125 per square foot for each non-residential
structure.
Division 3. The City Council hereby sets the Paramedic Tax Rates for Marinwood
Community Services District, commencing with fiscal year 2017-2018, at $85.00 per year for
each living unit, and at $0.11 per square foot for each non-residential structure.
Division 4. If any section, subsection, sentence, clause, or phrase of this ordinance
is for any reason held to be invalid, such holding or holdings shall not affect the validity of the
remaining portions of this ordinance and each section, subsection, sentence, clause and phrase
thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses,
or phrases be declared invalid.
Division 5. This Ordinance shall be published once in full before its final passage in
a newspaper of general circulation, published and circulated in the City of San Rafael, and shall
be in full force and effect thirty days after its final passage.
Attest:
Esther C. Beirne, City Clerk
The foregoing Ordinance No. 1947 was read and introduced at a Regular Meeting of the City
Council of the City of San Rafael, held on the 1 st day of May, 2017, and ordered passed to print
by the following vote, to wit:
AYES: Councilmembers: Bushey, Colin, Gamblin, McCullough & Mayor Phillips
NOES: Councilmembers: None
ABSENT: Councilmembers: None
and will come up for adoption as an Ordinance of the City of San Rafael at a Regular Meeting of
the Council to be held on the 15th day of May, 2017.
ESTHER C. BEIRNE, CITY CLERK
Page 2 of 2
Exhibit I
Paramedic Tax****
Paramedic Tax: Prior Year Billings
Fire Dept.: 3rd Party Billing
BLS Program: 3rd Party Billing*****
Federal Grant - GEMT **
Other Revenue
Transfer in from General Fund
IGT -Intergovernmental Transfer
Total Revenues
Personnel Costs
Supplies and Services
Total Expenditures
Revenues Over/Under Expenditures
Fund balance, beginning of year/restate
Capital Set Aside***
Fund balance, end of year
Paramedic Tax Budget FY 17-18
$ 3,661,064
$
3,807,545
$
3,804,985
$
3,816,070
$
3,820,240
$
4,226,020
$
4,416,424
$
4,660,398
$
800,000
$
200,000
$ 1,661,227
$
2,655,739
$
2,322,937
$
2,426,744
$
2,341,127
$
2,319,676
$
2,300,000
$
2,550,000
$
125,107
$
61,577
$
-
$
-
$
-
$
-
$
344,510
$
77,055
$
275,772
$
125,000
$
130,000
$ 126
$
1,134
$
118
$
1,144
$
1,919
$
7,751
$
2,000
$
9,000
$
270,335
$
247,819
$
265,738
$ 5,322,417
$
6,589,525
$
6,189,617
$
6,588,468
$
6,240,341
$
7,099,554
$
7,891,243
$
7,815,136
$ 4,754,315
$
5,072,665
$
4,746,911
$
4,855,930
$
5,060,775
$
5,469,474
$
5,923,204
$
6,565,565
$ 822,468
$
915,090
$
1,255,233
$
1,111,318
$
1,213,084
$
1,252,827
$
1,338,464
$
1,130,032
$ 5,576,782
$
6,178,791
$
6,002,144
$
5,967,248
$
6,273,859
$
6,722,301
$
7,261,668
$
7,695,597
$ (254,365)
$
410,734
$
187,473
$
621,220
$
(33,518)
$
377,253
$
629,575
$
119,539
$ 400,907
$
146,542
$
557,276
$
599,574
$
1,220,794
$
1,187,276
$
864,529
$
1,394,104
$
(700,000)
$
(100,000)
$ 146,542
$
557,276
$
744,749
$
1,220,794
$
1,187,276
$
864,529
$
1,394,104
$
1,513,644
*The City adjusted its beginning fund balances for FY13-14 to bring the City's financial reporting methodology fully in line with the principles of modified accrual accounting .
The adjustment consists of the full recognition of payroll -related expenses in the year incurred. The impact for paramedic fund is $145,173.
** GEMT - Ground Emergency Medical Transport
***700,000 in Fund Balance was set-aside to support Capital Enhancements in FY 16, an additional $100,000 will be reserved in FY 17.
****FY 17-18 Paramedic Tax Assumes a Tax Increase in San Rafael and the CSA's from $89 to $92 per living unit and from $0.12 t0 $0.125 per sq. ft. non-residential
*****This assumes changes to the Ambulance Billing Fee Schedule in FY 2017-18.
CITY OF SAN RAFAEL
PARAMEDIC SERVICE AREA ZONE B
HISTORY OF TAX RATES AND CAPS
Fiscal
Residential
Authorized
Non -Residential
Authorized
Year
Year
Tax Rate
Cap
Tax Rate
Cap
2008-09
$
77.00
$ 85.00
$ 0.0960
$
0.1100
2009-10
$
81.00
$ 85.00
$ 0.1030
$
0.1100
2010-11
$
85.00
$ 85.00
$ 0.1100
$
0.1100
2011-12
$
89.00
$ 108.00
$ 0.1200
$
0.1400
2012-13
$
89.00
$ 108.00
$ 0.1200
$
0.1400
2013-14
$
89.00
$ 108.00
$ 0.1200
$
0.1400
2014-15
$
89.00
$ 108.00
$ 0.1200
$
0.1400
2015-16
$
89.00
$ 108.00
$ 0.1200
$
0.1400
2016-2017 adopted
$
89.00
$ 108.00
$ 0.1200
$
0.1400
2017-2018 proposed
$
92.00
$ 108.00
$ 0.1250
$
0.1400
CSA# 13, and CSA# 19
PARAMEDIC SERVICE AREA ZONE B
HISTORY OF TAX RATES AND CAPS
Fiscal
Residential
Authorized
Authorized
Non -Residential
Authorized
Year
Tax Rate
Tax Rate
Cap
Cap
Cap
Tax Rate
$
Cap
2008-09
$
77.00
0.0960
$
85.00
2009-10
$
0.0960
$
0.1100
2009-10
$
81.00
0.1100
$
85.00
85.00
$
0.1030
$
0.1100
2010-11
$
85.00
$
$
85.00
85.00
$
0.1030
$
0.1100
2011-12
$
85.00
$
$
85.00
0.1100
$
0.1100
$
0.1100
2012-13
$
89.00
$
$
95.00
0.1100
$
0.1200
$
0.1320
2013-14
$
89.00
$
$
95.00
$
$
0.1200
$
0.1320
2014-15
$
89.00
2016-2017 adopted
$
95.00
$
$
0.1200
$
0.1320
2015-16
$
89.00
85.00
$
95.00
$
$
0.1200
$
0.1320
2016-2017 adopted
$
89.00
Tax Ratio
$
95.00
$
0.1200
$
0.1320
2017-2018 proposed
$
92.00
$
95.00
2008-09
$
0.1250
$
0.1320
MARINWOOD (CSD)
PARAMEDIC SERVICE AREA ZONE B
HISTORY OF TAX RATES AND CAPS
Fiscal
Residential
Authorized
Non -Residential
Authorized
Year
Tax Rate
Cap
Tax Rate
Cap
2008-09
$
77.00
$
85.00
$
0.0960
$
0.1100
2009-10
$
81.00
$
85.00
$
0.1030
$
0.1100
2010-11
$
85.00
$
85.00
$
0.1100
$
0.1100
2011-12
$
85.00
$
85.00
$
0.1100
$
0.1100
2012-13
$
85.00
$
85.00
$
0.1100
$
0.1100
2013-14
$
85.00
$
85.00
$
0.1100
$
0.1100
2014-15
$
85.00
$
85.00
$
0.1100
$
0.1100
2015-16
$
85.00
$
85.00
$
0.1100
$
0.1100
2016-2017 adopted
$
85.00
$
85.00
$
0.1100
$
0.1100
2017-2018 proposed
$
85.00
$
85.00
$
0.1100
$
0.1100
Paramedic
Tax Ratio
Fiscal Year
Residential
Non -Residential
2008-09
63.80%
36.20%
2009-10
63.70%
36.30%
2010-11
63.30%
36.70%
2011-12
63.70%
36.30%
2012-13
63.70%
36.30%
2013-14
63.50%
36.50%
2014-15
63.60%
36.40%
2015-16
63.60%
36.40%
2016-17
adopted
56.99%
43.01%
2017-18
proposed
53.97%
46.03%
Explanations
Passage of Measure I
Explanations
Passage of Measure E & F
Explanations
EXHIBIT II
Marin Independent Journal
4000 Civic Center Drive, Suite 301
San Rafael, CA 94903
415-382-7335
legals@marinij.com
2070419
CITY OF SAN RAFAEL
CITY OF SAN RAFAEL
CITY CLERK, ROOM 209
1400 FIFTH AVENUE, SAN RAFAEL, CA 94901
SAN RAFAEL, CA 94915-1560
PROOF OF PUBLICATION
(2015.5 C.C.P.)
STATE OF CALIFORNIA
County of Marin
I am a citizen of the United States and a resident of the
County aforesaid: I am over the age of eighteen years, and
not a party to or interested in the above matter. I am the
principal clerk of the printer of the MARIN INDEPENDENT
JOURNAL, a newspaper of general circulation, printed and
published daily in the County of Marin, and which
newspaper has been adjudged a newspaper of general
circulation by the Superior Court of the County of Marin,
State of California, under date of FEBRUARY 7, 1955,
CASE NUMBER 25566; that the notice, of which the
annexed is a printed copy (set in type not smaller than
nonpareil), has been published in each regular and entire
issue of said newspaper and not in any supplement
thereof on the following dates, to -wit:
04/2112017
I certify (or declare) under the penalty of perjury that the
foregoing is true and correct.
Dated this 21th day of April, 2017.
���G��(fi1/Lff✓�
Signature U
PROOF OF PUBLICATION
r BPI 11/10110
Legal No. 0005941063
CITY OF SAN RAFAEL
NOTICE OF PUBLIC HEARING
The City Council of the City of San Rafael will
hold a public hearing:
PURPOSE:
Public Hearing: To consider setting the voter
approved paramedic services special tax in
the City of San Rafael, CSA 13, CSA 19 and
Marinwood CSD, and adoption of an ordinance
establishing tax rates for fiscal year 2017/2018,
within voter -authorized maximum limits, for
both residential and non-residential proper-
ties.
DATE/TIME/PLACE:
Monday, May 1, 2017 at 7:00 PM
City Council Chambers, City Hall,
1400 Fifth Avenue, San Rafael
WHAT WILL HAPPEN:
You may comment on the proposed Ordinance.
The City Council will consider all public testi-
mony and will then decide whether to adopt
the Ordinance.
IF YOU CANNOT ATTEND:
You may send a letter to Esther Beirne, City
Clerk, City of San Rafael, P.O. Box 151560, San
Rafael, CA 94915-1560. You may also hand de-
liver a letter prior to the meeting.
FOR MORE INFORMATION:
You may contact Mark Moses, Finance Director
(415) 458-5018. Office hours are Monday
through Friday, 8:30 a.m. to 5:00 p.m.
SAN RAFAEL CITY COUNCIL
/s/ Esther Beirne
ESTHER BEIRNE City Clerk
NO.483 April 21, 2017
ROUTING SLIP / APPROVAL FORM
INSTRUCTIONS: Use this cover sheet with each submittal of a staff report before approval
by the City Council. Save staff report (including this cover sheet) along
with all related attachments in the Team Drive (T:) --> CITY COUNCIL
AGENDA ITEMS 4 AGENDA ITEM APPROVAL PROCESS 4 [DEPT -
AGENDA TOPIC]
Agenda Item #
Date of Meeting: Click here to enter a date.
From: Danielle Ferrigno
Department: Fire/Finance
Date: 4/21/2017
Topic: Paramedic Tax
Subject:
Type: ® Resolution ® Ordinance
❑ Professional Services Agreement ❑ Other:
APPROVALS
® Finance Director
Remarks: MM 4/21
® City Attorney
Remarks: Approved with recommended changes to the Staff Report ETD. 4/24/17.
® Author, review and accept City Attorney / Finance changes
Remarks: DF 4/24/17 and a few additional edits MM 4/25/17 & 4/26/17
® City Manager
Remarks:
CITY COUNCIL
MEETING
MAY 11 2017
Vx RA
z
WITH p'
PARAMEDIC TAX
ORDINANCE
FISCAL YEAR 2017-2018
HISTORY
• Original Tax 1979
• The original Ordinance established the authority of City Council
to set the tax rates based upon a budget recommendation by
the City Manager.
• The tax was also approved by 3 separate jurisdictions
—County Service Area 13 (CSA 13)
— County Service Area 19 (CSA 19)
— Marinwood Community Service District (Marinwood)
QT DOES ' TAX FUND?
The tax base makes up 60% of the Paramedic Program Fund
Budget, the remaining 40% of revenue comes from 3rd party
medical billings & MediCAL cost recovery programs
he $7.8 Million in Revenue Supports
19.2 Full Time Equivalent Firefighter-Paramedics
•
Vehicles,, Equipment & Supplies
• 24/7 Emergency response service that includes a
paramedic on every Fire Engine
CURRENT RATES
$89 per unit
$89 per unit
$89 per unit
MOMMEMEL.A.
$85 per unit
k... :A
$0.12 per sq ft
$0.12 per sq ft
$0.12 per sq ft
1 per sq ft
L6.
2011the last change to the Tax Rate in San Rafael & CSA's
2006 the last change to the Tax Rate in Marinwood
Marinwood
$89 per unit
$89 per unit
$89 per unit
MOMMEMEL.A.
$85 per unit
k... :A
$0.12 per sq ft
$0.12 per sq ft
$0.12 per sq ft
1 per sq ft
L6.
2011the last change to the Tax Rate in San Rafael & CSA's
2006 the last change to the Tax Rate in Marinwood
PROPOSED RATES
$89 / $0.12 $92 / $0.125 $108 / $0.14
$89 / $0.12 $92 / $0.125 $95 / $0.132
$89 / $0.12 $92/ $0.125 $95 / $0.132
$85 / $0.11 $85 / $0.11
$85/$0.11
3 increase for residential
,% Cent (per square foot) increase for non-residential
In San Rafael & CSA's 13 & 19
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SAN RAF EL FIRE DEPARTMENT
STAFF
RECOMMENDS
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COUNCIL
ACCEPT
THE STAFF
REPORT
AND
PASS
THE ORDINANCE TO PRINT
QUESTIONS?