HomeMy WebLinkAboutReso - CC - 074-2020DocuSign Envelope ID: DCD5ABC8-AOA9-4586-ADCA-58DE3C5FE696
RESOLUTION NO.074-2020
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BURLINGAME AUTHORIZING
THE MAYOR TO SEND A LETTER OF OPPOSITION REGARDING PROPOSED
AMENDMENTS TO REVENUE & TAXATION CODE SECTION 97.2 IN EDUCATION
OMNIBUS TRAILER BILL WITH MAY REVISION AMENDMENTS
WHEREAS, certain Counties in California have been engaged in discussions with other
Counties and their respective County offices of education with the goal of identifying a reliable,
consistent, and mutually -understood methodology that could be used by all Counties, the State
Controller, and other state agencies when calculating Educational Revenue Augmentation Fund
(ERAF) entitlement to school districts; and
WHEREAS, the State's Legislative Analyst's Office (LAO) issued a report in March 2020
titled, "Excess ERAF: A Review of the Calculations Affecting School Funding" purporting that
these Counties' ERAF calculations failed to comply with State law; and
WHEREAS, the Counties had a meeting scheduled to discuss these issues with the
Department of Finance (DOF), the Department of Education (CDE), and the LAO in March
2020, but the meeting was cancelled after the COVID-19 pandemic impacted State and local
operations; and
WHEREAS, without notice to the counties involved, the DOF released a proposed trailer
bill for inclusion in the State's May revision of the 2020-21 Fiscal Year Budget that would amend
the Revenue and Taxation Code to impose civil penalties on counties whose ERAF calculations
have been questioned by the DOF; and
WHEREAS, the proposed Revenue and Taxation Code amendments would apply
retroactively to FY 2018-19, and require local auditor -controller adherence to DOF "guidance"
that did not exist at the time and still does not exist; and
WHEREAS, the State Controller's Office is responsible for auditing the counties'
allocation and apportionment of local property taxes, including reviewing excess ERAF
calculations, and has not identified problems with the Counties' calculations in prior audits
spanning many years; and
WHEREAS, in contrast to the State Controller's Office and the fiduciary and independent
responsibilities of county auditor -controllers, the DOF Director is appointed and holds office at
the pleasure of the Governor; and
WHEREAS, there is existing State oversight of county auditor -controllers' administration of
property tax laws; and
WHEREAS, the ERAF calculations at issue will not impact local school funding; at issue is
whether that funding comes from the State's General Fund or the local ERAF.
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DocuSign Envelope ID: DCD5ABC8-AOA9-4586-ADCA-58DE3C5FE696
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BURLINGAME
RESOLVES THAT:
The City of Burlingame opposes the proposed amendments to the Revenue & Taxation Code
within the Education Omnibus Trailer Bill, and authorizes the Mayor to send a letter of opposition
to the appropriate Legislators.
DocuSigned by:�
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D066C125928D48D...
Mayor, Emily Beach
I, Meaghan Hassel -Shearer, City Clerk of the City of Burlingame, certify that the foregoing
Resolution was adopted at a special meeting of the City Council held on the 9th day of June, 2020,
by the following vote:
AYES: COUNCILMEMBERS: BEACH, BROWNRIGG, COLSON, O'BRIEN
KEIGHRAN, ORTIZ
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
EcuSigned by:
nL�as, JH'�+iit� .S(ntarty
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City Clerk, Meaghan Hassel -Shearer
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