REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF THE COUNTY OF SAN BERNARDINO
AND RECORD OF ACTION
October 8, 2019
FROM
GARY MCBRIDE, Chief Executive Officer, County Administrative Office
SUBJECT
Title v
Property Tax Exchange Related to LAFCO 3236 - Reorganization to Include Annexation to the City of Redlands and Detachment from the San Bernardino County Fire Protection District, its Valley Service Zone, and its Zone FP-5, and County Service Area 70
End
RECOMMENDATION(S)
Recommendation
Adopt Resolution determining there will be no exchange of property tax revenues as a result of the pending Local Agency Formation Committee proposal LAFCO 3236 - Reorganization to include annexation to the City of Redlands and detachment from the San Bernardino County Fire Protection District, its Valley Service Zone, and its Zone FP-5, and County Service Area 70.
(Presenter: Katrina Turturro, Deputy Executive Officer, 387-5423)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
Ensure Development of a Well-Planned, Balanced, and Sustainable County.
Pursue County Goals and Objectives by Working with Other Agencies.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). There will be no property tax transfer as a result of this action.
BACKGROUND INFORMATION
LAFCO 3236 is a proposal based on an application submitted by a landowner on [May 28, 2019] proposing a reorganization to include annexation to the City of Redlands and detachment from the San Bernardino County Fire Protection District, its Valley Service Zone, and its Zone FP-5, and County Service Area 70.
The proposed reorganization area encompasses a portion of a parcel, Assessor Parcel Number 0167-171-13, generally located at the northwest corner of West Lugonia Avenue and Tennessee Street, which is within the unincorporated area known as the “Donut Hole.” The boundary of the City of Redlands currently splits the parcel and this proposal intends to place the entirety of the parcel within the City.
On July 11, 2019, the Local Agency Formation Committee (LAFCO) issued a Notice of Filing (NOF) notifying the affected agencies of the reorganization proposal. The NOF requires the Auditor-Controller/Treasurer/Tax Collector to estimate the property tax revenue amounts to be transferred upon the successful completion of the annexation proceedings. A determination of the property tax revenue exchange associated with the jurisdictional change must occur in order for the LAFCO to issue a Certificate of Filing for the project. The Board of Supervisors (Board) must adopt a resolution related to the property tax transfer as the Board is responsible for acting on behalf of all special districts (board-governed or independent).
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Dawn Martin, Deputy County Counsel, 387-5455) on September 10, 2019; Finance (Allegra Pajot, Administrative Analyst, 387-5005) on August 31, 2019; LAFCO (Samuel Martinez, Executive Officer, 388-0480) on September 10, 2019; County Finance and Administration (Matthew Erickson, County Chief Financial Officer, 387-5423) on September 6, 2019.