To: Board of Supervisors
From: David O. Livingston, Sheriff-Coroner
Report Title: Setting Special Tax Levy for County Service Areas P-6 Zones
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
SET the special tax levy for police services Zones in County Service Area P-6 for Fiscal Year 2024-2025 as set forth in Exhibit A.
FISCAL IMPACT:
It is estimated the department will receive $2.7 million cumulative revenue for all zones within County Service Area (CSA) P-6 in fiscal year 2024-25. This amount reflects a 3.75% increase from the fiscal year 2023-24 cumulative amount of approximately $2.6 million. The special tax levy for parcels in each zone within CSA P-6 is adjusted annually based on the April Urban Area Consumer Price Index (CPI-U) for the San Francisco Bay Area. Setting the special tax levies will ensure the tax is included in the 2024-2025 Property Tax Roll and the County receives revenue for the police services provided.
BACKGROUND:
The above action fixes the tax rates per parcel in the P-6 Zones as outlined in their respective ordinances. In July of each calendar year, the Board of Supervisors sets the special tax levy for parcels in each CSA P-6 zone based on the April CPI-U indicator released by the Bureau of Labor Statistics as discussed in the fiscal impact section.
CONSEQUENCE OF NEGATIVE ACTION:
The special tax levy will not be authorized by the Board of Supervisors, and the taxes will not be included on the 2024-2025 Property Tax Roll.