HomeMy WebLinkAbout1998-06-22 City Council (21)City of Palo Alto
City Manager’s Report
TO:
FROM:
HONORABLE CITY COUNCIL
CITY MANAGER DEPARTMENT: CITY MANAGER
DATE:JUNE 22, 1998 CMR:285:98
SUBJECT:RESOLUTION TO OPPOSE REPEAL OF VEHICLE LICENSE FEE
RECOMMENDATION
Staff recommends that the City Council adopt and authorize the Mayor to execute the
attached resolution stating the City’s opposition to a repeal of the Vehicle License Fee
(VLF).
BACKGROUND
There are several proposals at the State level to repeal or reduce the Vehicle License Fee
(VLF). These proposals have been put forth in the Govemor’s budget and in the legislature
(AB 1776, SB 1723, SB 2001, and ACA 45). The VLF is a license fee on motor vehicles
equal to two percent of a vehicle’s estimated value, which is determined by the vehicle’s
purchase price adjusted over time for depreciation. Consequently, payments, and therefore
the savings from a VLF repeal, are higher for newer, more expensive vehicles. According
to the Legislative Analyst’s Office, the average car owner would realize a savings of
approximately $170 annually from a complete repeal of the VLF or a $128 savings from a
75 percent reduction, as the Governor proposes.
The State constitution stipulates that over 90 percent of VLF funds are expressly designated
for cities and counties to support lo.cal services. As such, local governments’ share of VLF
funds are not subject to annual appropriation during the State budget process. In addition,
the VLF is a reliable source of revenue for cities and counties in that it does not tend to be
adversely affected during times of recession.
Although proposals to repeal the VLF express the intention to backfill funds taken from local
governments with other State General Fund money, there is considerable concern that
replacement funding for local services will not be constitutionally protected in the future and
will therefore be subject to competition with other State needs during the budget process.
This concern is based on the precedent set by previous State actions. Since 1992-93, Palo
Alto has lost approximately $6 million (or about $1.2 million per year) in local property tax
revenue through the State’s Education Revenue Augmentation Fund (ERAF) transfer. This
loss of funds has been one factor in the deferral of critical capital improvements to Palo
CMR:285:98 Page 1 of 3
Alto’s streets, parks, and public buildings. Examples of such deferred projects include
roofing, flooring, electrical repairs, heating, ventilation, air conditioning, and mechanical
system work at various City facilities as well as park irrigation system repairs.
DISCUSSION
The VLF provides an important funding source to Palo Alto and other cities for police, fire,
library, recreation, and other valuable local services. Preservation of these funds is especially
critical since local governments have limited ability to raise revenues as a result of
Proposition 13 and Proposition 218.
The proposals to repeal the VLF come at a time when the demand for City services is
increasing. Without VLF funds, existing services would likely need to be scaled back. In
addition, there will be less flexibility in the City’s budget to respond to community requests
for expanded or enhanced services, including the implementation of the City’s infrastructure
improvement plan and the neighborhoOd improvements envisioned in the new
Comprehensive Plan. Other proposed City projects might also be affected, including
neighborhood traffic safety improvements, downtown restrooms, community center repairs,
downtown shuttle service, and library enhancements:
Several non-partisan groups, including the Legislative Analyst’s Office, California Budget
Project, and League of California Cities, oppose the repeal of the VLF. These and other
groups have analyzed the motivation behind the repeal and the impact itwill have on local
government financing. Some analysts contend that the impetus for proposing the repeal is
the hope of political gains in upcoming elections. Car owners have not expressed a
widespread demand for a repeal of the VLF. While citizens would likely appreciate a
reduction in fees if it were offered to them, they may not be aware of the impact such a move
would have on the services they care about in their own communities.
If Palo Alto and other cities are to continue to provide the level of services that the
community wants, the legislature cannot make tax cuts and balance the State budget by
cutting local revenues. Analysts predict that the current State surplus will not be recurring
since it is based on one-time capital gains tax revenue from the sale of accumulated assets
and an increase in personal income tax revenue driven by recent economic expansion. It
would be fiscally irresponsible for the State to allocate a temporary State surplus by making
a permanent cut in an ongoing local funding source. Analysts have suggested that if the State
wishes to reduce taxes, it would be more appropriate to target revenues that impact the State
itself, rather than local governments. Examples of statewide revenues include the personal
and business income taxes.
RESOURCE IMPACT
A VLF repeal would reduce the Palo Alto’s revenue by an estimated $2.3 million annually.
This loss is larger than the ERAF shift and accounts for nearly three percent ofPalo Alto’s
total General Fund budget. To provide a sense of the magnitude of such a cut, this amount
CMR:285:98-Page 2 of 3
represents the full time equivalent of roughly 30-35 City staff. At this point, no programs
or positions have been identified for reduction in the event of the loss of VLF funding.
While the City would make budget decisions carefully to minimize service reductions to Palo
Altans, difficult choices would need to be made.
The following examples illustrate the magnitude of a $2.3 million loss in funding:
Elimination of the City’s entire Arts and Culture budget, including funding for
Palo Alto’s Children’s Theatre;
Reduction of the City’s park maintenance or library budgets by almost two-
thirds;
Elimination of the City’s Police Investigations Division or community policing
programs;
Elimination of City funding for street tree maintenance.
Reduction of the City’s administrative departments by 17 percent (legal,
computer, finance and purchasing services)
POLICY IMPLICATIONS
Taking a position to preserve funding for important local services is consistent with existing
City policy.
ENVIRONMENTAL REVIEW
This is not a project under the California Environmental Quality Act. Environmental review
is not required.
ATTACHMENT
Resolution to Oppose Repeal of Vehicle License Fee
PREPARED BY:Jim Steele, Manager, Investments and Debts
Audrey Seymour, Senior Executive Assistant
EMILY HARRISON
Assistant City Manager
CC:State Senator Byron Sher
State Assemblyman Ted Lempert
League of Califomia Cities
Santa Clara County Cities Association
CMR:285:98 Page 3 of 3
RESOLUTION NO.
RESOLUTION OF THE COUNCIL OF THE CITY OF PALO ALTO
DECLARING ITS OPPOSITION TO THE REPEAL OF THE VEHICLE
LICENSE FEE
WHEREAS, there are -several State proposals to repeal the
Vehicle License Fee;
WHEREAS, the Vehicle License Fee is intended to support
services provided to the community by cities and counties;
WHEREAS, a repeal of the Vehicle License Fee would result in
a loss of revenue to the City of Palo Alto of approximately $2.3
million per year, while providing the average car owner with a
savings of only $170 per year;
WHEREAS, the loss of this funding would reduce~ the City of
Palo Alto’s ability to respond to community requests for expanded
or enhanced services and would make it more difficult for the City
to provide the level of police, fire, library, recreation and other
valuable services currently provided to the community;
WHEREAS, a repeal of the Vehicle License Fee follows a loss of
approximately $6 million since 1992-93 in Palo Alto property tax
revenue through the State’s Education Revenue Augmentation Fund
(ERAF)transfer;
WHEREAS, local governments have limited ability to raise
revenues as a result of Propositions 13 and 218;
WHEREAS, the current State budget surplus is largely due to
temporary increases in revenue;
WHEREAS, it is neither fiscally prudent nor in the best
interest of the community for the State to allocate a temporary
State surplus by making a permanent cut in an ongoing local funding
source;
NOW, THEREFORE, the Council of the City of Palo Alto does
hereby RESOLVE to oppose the repeal of the Vehicle License Fee.
INTRODUCED AND PASSED:
AYES:
NOES:
ABSTENTIONS:
ATTEST:APPROVED:
City Clerk Mayor
APPROVED AS TO FORM:
City Manager
Senior Asst. City Attorney