HomeMy WebLinkAbout2011-06-20_cityofsanrafael_1e34ac4cb67419097ba0bd2e8fca1462CITYn' 1
OF
Agenda Item No: 19
Meeting Date: July 5, 2011
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: MANAGEMENT SERVICES
Prepared by: Janet Pendole)('
Interim Finance Director
City Manager Approvals
SUBJECT: CONSIDERATION TO ADOPT AN ORDINANCE TO ESTABLISH A TAX RATE
FOR FISCAL YEAR 2011-2012 FOR PARAMEDIC SERVICES FOR BOTH
RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN THE CITY OF SAN
RAFAEL, CSA19, CSA13 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
2011-2012 for Residential and Non -Residential Dwellings.
BACKGROUND:
In 1979, the citizens of San Rafael approved a new tax for the sole purpose of supporting a
paramedic program. 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 San Rafael.
These areas included the Marinwood Community Services District, County Service Area #19
and County Service Area #13 (Upper Lucas Valley).
Adoption of the original ordinance in 1979 established Municipal Code Section 3.28. Included
in the Code under Section 3.28.060 the Council has the authority to set the tax rates based
upon a budget recommendation by the City Manager.
In 1988, the voters approved an extension of the tax to non-residential properties. This tax was
levied on a square footage basis, and was set at a $500 cap per each one -cent ($0.01) of tax
charged. A $0.05 tax rate cap was established as part of this vote.
When the City electorate first approved the paramedic program and related tax, language was
contained in the ballot measure that allowed the City Council, as the lead agency for this
service, to approve tax rates based upon cost of operating the paramedic program. Historically,
staff would determine the cost of the paramedic program, and take a recommendation to the
Council that established the rates for the coming year. Changes in tax law and voter authority
have modified how this process has worked over the last few years.
FOR CITY CLERK ONLY
File No.:
Council Meeting:
Disposition:
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
The passage of Proposition 218 by California voters in 1996 put severe limits on local
governments' ability to implement new or raise existing taxes, assessments and other property
related fees. In summary, no tax can be increased under Proposition 218 without a vote of the
people. Exceptions.can be made where the cost of a service is tied to an inflationary index or
costing methodology such as the City's business license tax (adjusted upward by CPI). When
the City's paramedic tax was put into place, no specific formula was defined in the Ordinance
that meets the criteria under Proposition 218. Based upon review from City legal staff, no
change could be made to the San Rafael residential portion of this tax without a 2/3 majority
approval.
The purpose of this report is to establish tax rates for fiscal year 2011-2012. An ordinance has
been prepared which provides the necessary information to establish said tax rates.
ANALYSIS:
In November of 2006, the citizens of San Rafael passed Measure P. This measure increased
the ceiling on the residential tax rate to $85.00 per living unit and on non-residential property to
$0.11 per square foot. This vote was done in accordance with Proposition 218 laws, and also
provided under Proposition IV a corresponding increase in the appropriations limit (GANN
calculation). The Council passed Ordinance 1846 in November of 2006 to reflect the changes
approved by the voters in both the tax rates and GANN limit calculation. All commercial and
industrial sites were levied based upon Assessor square footage records for building size. The
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, Marinwood CSD
approved Measure M for the same tax ceilings.
In November of 2010, the citizens of San Rafael passed Measure I. This latest 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. This vote was done in accordance
with Proposition 218 laws, and also provided under Proposition 218 a corresponding increase in
the appropriations limit (Gann calculation). The Council passed Ordinance 1891 in November of
2010 to reflect the changes approved by the voters in both the tax rates and GANN limit
calculation. All commercial and industrial sites were levied based upon Assessor square
footage records for building size.
The other service areas did not approve new paramedic tax rate ceilings to coincide with San
Rafael's measure. As a consequence, CSA No. 13 continues its authoritization under Measure
H, CSA No. 19 under Measure I, and Marinwood CSD under Measure M at the rate of $85.00
for residential and $0.11 cents per square foot for non-residential. These three service areas
plan to reintroduce the rate increase issue on the November 2011 ballot. The attached Exhibit
VII identifies a projected $20,560 gap in 2011-12 cost recovery as a result of non -passage of
the service areas' measures, as discussed in the Fiscal Impact section of this report.
Taxes have traditionally been recommended in whole dollar increments. Rates are based upon
recovering the cost of service. For 2011-2012, the cost of running the paramedic program is
currently projected at $5,988,280 (see attached Exhibit III). This sum will be a part of the overall
City budget adoption on July 5, 2011.
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3
Staff proposes to raise the residential rate to $89.00 to be levied in the City and $85.00 in the
three other jurisdictions. Total living units for the City plus these three jurisdictions are 27,429
based upon Marin County Auditor Controller data. The residential sector makes up about
63.7% of the total paramedic tax resources (see attached Exhibit VI). Also, non-residential units
will be billed at $0.12 cents per square foot for all commercial/industrial sites in the City and
$0.11 in the three other jurisdictions served by the Paramedic program. Commercial/industrial
customers comprise 36.3% of the total expected tax revenue (see attached Exhibit VI). Total
revenue expected from these taxes as well as third party billings is projected at $5,969,500.
Current program charges were shared with. members of the County, Marinwood and
Community Services Areas on May 16, 2011 and May 25, 2011. Based upon projected costs,
the rates recommended are currently insufficient to cover the operating expenses of the
paramedic program for fiscal year 2011-2012 by approximately $20,500 as discussed below.
Costing of these program expenditures has been done in a manner consistent with the
business cost study. Two sources of funds are expected to cover these costs. Paramedic tax
for all service jurisdictions is estimated at $3,869,500, or 65 percent of program costs. Third
Party billings are forecasted at $2,100,000.
FISCAL IMPACT:
The budget as presented reflects the voter approved tax rate for the non-residential
(commercial and industrial) and residential supported ratepayers. If the recommendation is not
approved, or if it is ratified at a lesser rate than those proposed, the result would be the need
for additional subsidies from the General Fund in an amount equal to the shortfall of special
paramedic taxes.
The Ordinance attached sets residential and non-residential paramedic tax rates in the San
Rafael city limits.
Approximately $20,500 will be drawn from the Paramedic Tax Fund reserve this year to sustain
this program at the current service level until the rate issue for the three other jurisdictions can
be resolved. Staff recommends waiting for the results of the November 2011 ballot in these
jurisdictions, and at that time complete analysis and request payment for any gaps in funding.
ACTION REQUIRED:
Staff recommends Council accept the report and adopt the ordinance as presented.
ATTACHMENTS
W:\ManagementServices-WorkFile\Finance- WorkFile\Council Material\Staff Reports\2011\City\Paramedic tax report 11-12.doc
CITY OF SAN RAFAEL
PARAMEDIC SERVICE AREA ZONE B
HISTORY OF TAX AND OTHER REVENUES
EXHIBIT I
Fiscal
Paramedic
Third Party
total
Year
Taxes
Billing
Explanations
$
2003-04
2,332,935
1,217,697
3,550,632
2004-05
2,519,056
1,428,531
3,947,587
2005-06*
2,668,491
1,485,750
Hit tax caps
4,154,241
2006-07*
2,671,595
1,474,240
Medicare impacts 3rd party billing
4,145,834
2007-08
3,224,610
1,676,412
Measure P - new cap
4,901,022
2008-09
3,210,317
2,025,709
5,236,026
2009-10
3,489,494
2,187,789
5,677,283
2010-11 revised budget
3,685,000
2,100,000
Measure I - new cap
5,785,000
2011-12 proposed budget
3,869,500
2,100,000
5,969,500
2012-13 preliminary budget
3,985,000
2,100,000
6,085,000
2013-14 preliminary budget
4,064,700
2,142,000
(a)
6,206,700
2014-15 preliminary budget
4,145,994
2,184,840
(a)
6,3301,834
a) The calculation is based on 2% CPI increase from prior year.
W:\Management Services- WorkFile\Finance- WorkFile\Accounting and Budgeting\Revenue Schedules-Tracking\Paramedic Tax\paramedic
tax history.xlsTAX HISTORY
6/8/20116:48 PM
CITY OF SAN RAFAEL EXHIBIT II A
PARAMEDIC SERVICE AREA ZONE B
HISTORY OF TAX RATES AND CAPS
Fiscal
Residential
Authorized
Non -Residential
Authorized
Year
Tax
Rate
Cap
Tax Rate
Cap
Explanations
2003-04
$
54.00
$
61.00
$
0.0675
$
0.0800
2004-05
$
59.00
$
61.00
$
0.0740
$
0.0800
2005-06
$
61.00
$
61.00
$
0.0800
$
0.0800
2006-07
$
61.00
$
61.00
$
0.0800
$
0.0800
2007-08
$
75.00
$
85.00
$
0.0945
$
0.1100
Passage of Measure P
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 proposed
$
89.00
$
108.00
$
0.1200
$
0.1400
Passage of Measure 1
2012-13 preliminary
$
91.00
$
108.00
$
0.1260
$
0.1400
2013-14 preliminary
$
92.00
$
108.00
$
0.1300
$
0.1400
2014-15 preliminary
$
95.00
$
108.00
$
0.1320
$
0.1400
W:\Management Services- WorkFile\Finance- WorkFile\Accounting and Budgeting\Revenue Schedules-Tracking\Paramedic Tax\paramedic
tax history.xlstax rate -City
6/8/20116:48 PM
Marinwood, CSA# 13, and CSA# 19 EXHIBIT II B
PARAMEDIC SERVICE AREA ZONE B
HISTORY OF TAX RATES AND CAPS
Fiscal
Residential
Authorized
Non -Residential
Authorized
Year
Tax
Rate
Cap
Tax Rate
Cap
Explanations
2003-04
$
54.00
$
61.00
$
0.0675
$
0.0800
2004-05
$
59.00
$
61.00
$
0.0740
$
0.0800
2005-06
$
61.00
$
61.00
$
0.0800
$
0.0800
2006-07
$
61.00
$
61.00
$
0.0800
$
0.0800
2007-08
$
75.00
$
85.00
$
0.0945
$
0.1100
Passage of Measure P
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 proposed
$
85.00
$
85.00
$
0.1100
$
0.1100
(a) See Below
2012-13 preliminary
$
85.00
$
85.00
$
0.1100
$
0.1100
2013-14 preliminary
$
85.00
$
85.00
$
0.1100
$
0.1100
2014-15 preliminary
$
85.00
$
85.00
$
0.1100
$
0.1100
Note:
(a) Marinwood, CSA #13, and CSA #19, did not pass Measure I -new tax rate ($108 - residential and $0.140 - Non residential)
during November 2010 election.
W:\Management Services- WorkFile\Finance- WorkFile\Accounting and Budgeting\Revenue Schedules-Tracking\Paramedic Tax\paramedic tax
history.xlstax rate -Others
6/8/20116:48 PM
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EXHIBIT VI
City of San Rafael
Paramedic Tax Ratio
Fiscal Year
Residential
Non -Residential
2003-2004
67.56%
32.44%
2004-2005
62.68%
37.32%
2005-2006
61.70%
38.30%
2006-2007
62.60%
37.40%
2007-2008
63.50%
36.50%
2008-2009
63.80%
36.20%
2009-2010
63.70%
36.30%
2010-2011 revised
63.30%
36.70%
2011-2012 proposed
63.70%
36.30%
2012-13 preliminary
63,10%
36.90%
2013-14 preliminary
62.60%
37.40%
2014-15 preliminary
63.00%
37.00%
WAManagement Services- WorkFile\Finance- WorkFile\Accounting and Budgeting\Revenue Schedules-
Tracking\Paramedic Tax\Paramedic tax ratios. As Ratios
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I
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN
RAFAEL SETTING THE PARAMEDIC TAX RATE, COMMENCING WITH
FISCAL YEAR 2011-2012, AT THE RATES ALLOWED IN ORDINANCE
NO. 1891 FOR RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES
IN THE CITY OF SAN RAFAEL; AND FURTHER CONFIRMING THE
PARAMEDIC TAX RATES, COMMENCING WITH FISCAL YEAR 2011-
2012 FOR RESIDENTIAL AND NON-RESIDENTIAL PROPERTIES IN
THE CITY OF SAN RAFAEL ($89.00 FOR RESIDENTIAL AND $0.12 PER
SQUARE FOOT FOR NON-RESIDENTAL PROPERTY), AND THE
MARINWOOD COMMUNITY SERVICES DISTRICT, COUNTY SERVICE
AREA NO. 13, AND COUNTY SERVICE AREA NO. 19. ($85.00 FOR
RESIDENTIAL AND $0.11 PER SQUARE FOOT FOR NOW
RESIDENTIAL PROPERTY)
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 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, the City Council, after reviewing the proposed budget
recommendation of the City Manager, finds that the Paramedic Tax Rates for residential
should be increased from $85.00 to $89.00 and non-residential properties tax rate should
be increased from $0.11 to $0.12 per square foot for fiscal year 2011-2012, since these
rates will cover the cost of providing paramedic services within the City; 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, 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 by the electors of Marinwood Community
Services District by an election held in November 2006 and
WHEREAS, County Service Area No. 13, County Service Area No. 19, and
Marinwood Community Services District, 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 $85.00 per year for each living unit, and at $0.11 per
square foot for each non-residential structure.
Page 1 of 2
NOW THEREFORE, the City Council of the City of San Rafael does ordain as
follows:
Division 1. Pursuant to Chapter 3.28, Section 3.28.060 thereof, the Council of
the City of San Rafael does hereby set the tax rate for paramedic services within City limits
commencing in fiscal year 2011-2012, at $89.00 per year per living unit, and at $0.12 per
square foot on non-residential properties.
Division 2. The City Council hereby Confirms that the Paramedic Tax Rates set
for County Service Area No. 13, County Service Area No. 19, and Marinwood Community
Services District, commencing with fiscal year 2011-2012, shall be at $85.00 per year for
each living unit, and at $0.11 per square foot for each non-residential structure.
Division 3. 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 4. 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.
Albert J. Boro, Mayor
Attest:
Esther C. Beirne, City Clerk
The foregoing Ordinance No. was read and introduced at a Regular Meeting
of the City Council of the City of San Rafael, held on the 20th day of June, 2011, and
ordered passed to print by the following vote, to wit:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
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 5th day of July, 2011.
ESTHER C. BEIRNE, CITY CLERK
Page 2 of 2
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