Paramedic tax revenue is accounted for in the Paramedic Services Fund (Fund 174) separate from the City's General Fund. This fund was established to account for revenues generated from the paramedic tax and other revenues, as well as costs associated with the Brea Paramedic Program. This includes personnel costs for 21 full-time paramedic positions, one EMS Manager position and related costs to operate the program.
The proposed paramedic tax rate is $0.045 per $100 of Full Taxable Valuation. Based on an estimated Full Taxable Valuation (secured and unsecured value) of $11.698 billion, the estimated tax levy is $5.264 million. The total annual levy also includes a levy on supplemental, public utility and other property values that occur annually which is projected to bring the total levy to $5.672 million.
The former Brea Redevelopment Agency (RDA), which was established in 1971, impacts the flow of paramedic tax revenues to the City. Property owners within the RDA project area pay the same property rate as if they were outside the RDA project area (non-RDA area properties). Paramedic tax for properties outside the RDA project area are remitted to the County and flow directly back to the City. However, under state law, property tax revenue (including the Paramedic Tax) remitted by property owners within the Redevelopment Project Areas to the county was allocated annually first to the Redevelopment Agency.
In 2012, Redevelopment Agencies were dissolved and Successor Agencies were established to pay off the remaining obligations for the former redevelopment agencies. As in all California cities, Brea’s property taxes (including Paramedic Tax) remitted from properties in the project areas, are now allocated to Redevelopment Property Tax Trust Fund (RPTTF) and the portion needed to pay off the obligations for that fiscal year is forwarded to the Successor Agency. The remaining portion of the Paramedic Tax revenues allocated to the RPTTF is passed back to the City.
As the Successor Agency pays down the obligations of the former Redevelopment Agency, the Paramedic Tax revenues that were previously directed to the RDA and now the Successor Agency are slowly, but surely, coming back to the City for paramedic service sooner than they otherwise would have been. For FY 2021-22, it is estimated that 64.2% of paramedic tax revenues ($1.597 million) allocated to the RPTTF will be passed back to the City.
The following is a summary of the estimated levy; the amount to be allocated to the Successor Agency and the amount to be passed back to the City:
|Amount to City
||% to the City
|Non-Redevelopment Area Properties
|Redevelopment Area Properties
The estimated paramedic tax levy, net of the amount retained by the Successor Agency is projected to generate $4,783,000 to the City of Brea in Fiscal Year 2021-22. The revenue collected will cover approximately 76.3% of the $6,271,744 of estimated program costs. The difference is to be funded from the City's General Fund in the amount of $1,154,830 and other revenues sources in the amount of $333,914. Other revenue sources include pass-thru revenue received for Advanced Life Support (ALS) ambulance transport services, as well as revenue received from the City of Fullerton for Fire Command Staff Sharing of the EMS Manager position. The City of Fullerton reimburses the City of Brea for 59% of the position.