ASSESSOR MAINTENANCE OF EFFORT BUDGET 2020-2021 SCHOOLS & - - PowerPoint PPT Presentation

PHON G LA, AS S E S S OR

OFFICE OF ASSESSOR

MAINTENANCE OF EFFORT BUDGET 2020-2021

SCHOOLS & COMMUNITIES FIRST INITIATIVE (SPLIT ROLL)

• We currently re-assess about 10% of commercial

properties each year.

• This initiative requires us to re-assess all commercial

properties every 3 years starting 2022. IMPACT TO ASSESSOR’S OFFICE

SCHOOLS & COMMUNITIES FIRST INITIATIVE (SPLIT ROLL)

IMPACT TO ASSESSOR’S OFFICE

• Short staffing and Lack of Trained Staff to Meet

Needs

• It takes at least three years for an appraiser to

become an entry-level commercial appraiser for low-value properties.

• With over 21,000 commercial properties in Alameda

County we currently re-assess about 2,000 commercial properties annually. We would need to re-assess over 7,000 commercial properties going forward.

SCHOOLS & COMMUNITIES FIRST INITIATIVE (SPLIT ROLL) Cont.

• Approximately 50% of all commercial re-assessments

end in appeal.

• The Assessor’s Office will need more trained staff for

appeals.

• Private entities will hire away staff by paying more
• More resources will be needed for County Counsel and

Clerk of the Board to support higher number of appeals

• More space to house the additional staff and equipment.

SCHOOLS & COMMUNITIES FIRST INITIATIVE (SPLIT ROLL) Cont.

IMP MPACT CT TO TO COU OUNTY NTY

• USC study estimates $300-$500 million more in

revenue to Alameda County (prior to the COVID-19 pandemic)

• With businesses suffering from COVID-19, (length of

impact unknown) Split Roll may harm more businesses, thus reducing the USC estimates.

ASSESSOR'S FUNCTIONS

• Locates and identifies the ownership of all taxable

property in Alameda County.

• Determines the taxability of all property.
• Determines if property is subject to reappraisal at

fair market value when it changes ownership.

• Determines if property that undergoes new

construction or alteration is subject to reappraisal.

ASSESSOR'S FUNCTIONS

• Annually assesses all real estate in accordance with

the California Constitution (Proposition 13).

• Annually assesses all taxable business personal

property at its fair market value.

• Determines and applies all legal exemptions.
• Surrenders an accurate assessment roll to the

Auditor-Controller’s Office prior to July 1st.

ASSESSOR'S FUNCTIONS (CONT.)

DISCRETIONARY SERVICES

The Assessor maintains a knowledgeable public information staff to respond accurately to all inquiries regarding property assessments for homeowners and businesses, property tax exemption for nonprofits, affordable housing organizations, religious organizations, and property tax transfers. The Department’s website explains the Assessor’s functions and has links to provides many necessary forms.

ASSESSMENT ROLL BY JURISDICTION

25,609 6,123 33,404 23,109 6,847 71,492 44,075 34,606 16,416

JURISDICTION

Alameda Albany Berkeley Dublin Emeryville Fremont Hayward Livermore Newark

2019-20 ROLL AMOUNT CHANGE PERCENT CHANGE

$14,710,748,223 $3,026,857,628 $21,733,001,629 $18,010,776,604 $6,127,767,269 $55,424,606,279 $23,891,990,007 $20,594,129,712 $10,463,589,023 $1,054,522,241 $196,012,376 $1,445,636,166 $1,682,718,731 $403,584,877 $3,573,240,674 $1,555,794,227 $1,135,168,624 $939,457,449 7.722% 6.924% 7.126% 10.306% 7.051% 6.891% 6.965% 5.834% 9.864%

PARCELS & ACCOUNTS

121,402 4,062 28,067 27,902 20,132 46,464 801 510,511

JURISDICTION

Oakland Piedmont Pleasanton San Leandro Union City Unincorporated General Aircraft & Pipelines Total

2019-20 ROLL AMOUNT CHANGE PERCENT CHANGE

$68,465,970,479 $4,753,466,478 $25,691,885,944 $15,423,181,761 $11,307,695,872 $21,199,462,052 $674,224,655 $321,499,353,615 $5,087,252,377 $207,192,109 $1,553,649,117 $959,977,141 $504,131,313 $1,127,158,062

• $34,658,130

$21,390,837,354 8.027% 4.557% 6.436% 6.637% 4.666% 5.615%

• 4.889%

7.129%

PARCELS & ACCOUNTS (Cont.)

OAKLAND PIEDMONT PLEASANTON SAN LEANDRO UNION CITY UNINCORPORATED GENERAL AIRCRAFT & PIPELINES ALAMEDA ALBANY BERKELEY DUBLIN EMERYVILLE FREMONT HAYWARD LIVERMORE

2019-20 LOCAL ROLL : $321,499,353,615

NEWARK

10-YEAR ASSESSMENT ROLL HISTORY

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 $400,000,000,000 $300,000,000,000 $200,000,000,000 $100,000,000,000 $0

10-YEAR ASSESSMENT ROLL HISTORY

2020-21 PROJECTION: $337,574,321,296 Inc ncreas rease e of

• f $1

$137 37,1 ,158,820, 58,820,280 280 ov

• ver

er the he pa past t ten en yea ears

GOALS & OBJECTIVES

ASSESSOR'S OFFICE GOALS AND OBJECTIVES FOR FY 2019-20 TO SUPPORT ACGOV VISION 2026

ELIMINATE HOMELESSNESS

• Work with affordable housing providers to make the

process of exempting these properties faster so more affordable housing can be built.

• Inform/Educate religious organization that want to

provide social services on how to maintain their property tax exempt status.

• Homeowner’s Expo: Educate and engage constituents
• n ways to pass their properties to their

children/grandchildren without triggering a re- assessment.

VISION 2026 – 10X GOALS

ACCESSIBLE INFRASTRUCTURE

• Our goal was to have a Satellite office in East County

(Dublin) by early 2020 (delayed to 2021 by Chabot Las Positas Community College District) and another Satellite office in South County by the end of 2021.

• If we can get into a space sooner, then we will.

VISION 2026 – 10X GOALS

HEALTHY ENVIRONMENT

Scan all documents to become as paperless as possible. Move towards an office goal with a paper reduction of 90% by 2025.

VISION 2026 – SHARED VISIONS

PROSPEROUS & VIBRANT ECONOMY

• Continue engagement with the business community.
• A goal of 12 small business workshops and 6

Homeowners Expos.

VISION 2026 – SHARED VISIONS

SUSTAINABILITY

• Continuing to work with cities to encourage them to

submit constructions drawings and permits online to reduce paper use and delivering of documents via vehicles.

• Increase the number of forms submitted electronically.

VISION 2026 – OPERATING PRINCIPLE

MAJOR ACCOMPLISHMENTS

FY 2019-20

ELIMINATE HOMELESSNESS

• Assessor’s Office provided exempt status for qualified

affordable housing providers, churches, land trusts and other nonprofits that provide housing.

• Reduced a backlog of exemptions request from 2 years to

under 1 year.

• Regular meetings with low income non-profit housing

providers, churches, land trusts, and nonprofits.

ACCOMPLISMENTS

ELIMINATE HOMELESSNESS (Cont.)

• We have proactive engagement with community
• rganizations to clarify state law re: housing on the
• rganizations’ property.
• Worked with Cities to educate exempt organizations on

accepting government money for providing housing.

ACCOMPLISMENTS (CONT.)

EMPLOYMENT FOR ALL

• Filled over 20 positions in the Assessor’s Office,

promoting 10 employees.

• Expanded opportunities for growth in 4 units.
• Since last year, we’ve hired nearly 20 student employees

dedicated to this effort of scanning documents.

ACCOMPLISMENTS (CONT.)

ACCOMPLISMENTS (CONT.)

PROSPEROUS & VIBRANT COMMUNITY

• Held first of 2020 Homeowners Expo series, a free,

public event designed for home owners interested in learning about financial services, including: intergenerational wealth retention, assessment guidelines and home owner exemptions. These expos are planned throughout the entire County in 2020.

• The Assessor’s Office has presented/held 23

informational workshops as of today.

FISCAL STEWARDSHIP

• Successful submittal of local assessment roll of $320

billion with an increase of 7%.

• Approximately $4 Billion goes to all Cities, Schools,

County, etc.

• Applied for and received a state grant to help cover

costs.

ACCOMPLISHMENTS (CONT.)

OFFICE OF THE ASSESSOR FINANCIAL SUMMARY COMPARISON FY 2020 VS. FY 2021

$1,143,630 $1,068,290 $75,340

FY 2019-2020 APPROVED BUDGET

APPROPRIATIONS REVENUE NET COUNTY COST

FY 2020-2021 MOE FUNDING REQUEST CHANGES FROM 2019-2020 BUDGET AMOUNT

$28,466,914 $10,289,776 $18,177,138 $29,610,544 $11,358,066 $18,252,478

APPROVED %

4.02% 10.38% 0.41%

FINANCIAL SUMMARY COMPARISON

TOTAL FTE 173.45 173.45 0%

$942,749 $0 $200,881

FY 2019-2020 APPROVED BUDGET

SALARIES & BENEFITS

DISCRETIONARY SERVICES & SUPPLIES NON- DISCRETIONARY SERVICES & SUPPLIES

FY 2020-2021 MOE FUNDING REQUEST CHANGES FROM 2019-2020 BUDGET AMOUNT

$21,677,018 $2,371,641 $4,418,255 $22,619,767 $2,371,641 $4,619,136

APPROVED %

4.35% 0% 4.55%

APPROPRIATION COMPARISON

TOTAL

$28,466,914 $29,610,144 $1,143,630

4.63%

+$1,270,864

• $193,574

$0

• $9,000

FY 2019-2020 APPROVED BUDGET

PROPERTY TAX ADMINISTRATION SUPPLEMENTAL ASSESSMENT REIMBURSEMENT OTHER CHARGES OTHER REVENUES

FY 2020-2021 MOE FUNDING REQUEST CHANGES FROM 2019-2020 BUDGET AMOUNT

$5,882,090 $4,382,686 $0 $25,000 $7,152,954 $4,189,112 $0 $16,000

APPROVED %

+21.61%

• 4.42%

0%

• 36%

REVENUE COMPARISON

TOTAL

$10,289,776 $11,358,066 +$1,068,290

+10.38%

SALARY & EMPLOYEE BENEFITS DISCRETIONARY SERVICES & SUPPLIES NON-DISCRETIONARY SERVICES & SUPPLIES REVENUE +$942,749 NCC CHANGE

MAJOR COMPONENTS OF NET COUNTY COST CHANGE

TOTAL +$75,340 +$1,068,290 +$200,881 $0

OFFICE OF ASSESSOR

MAINTENANCE OF EFFORT BUDGET 2020-21

PHON G LA, AS S E S S OR

T H A N K Y O U!