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File #: 9147   
Type: Consent Status: Passed
File created: 11/27/2023 Department: County Administrative Office
On agenda: 12/5/2023 Final action: 12/5/2023
Subject: Property Tax Exchange Related to LAFCO 3265 - Annexation to the Bighorn-Desert View Water Agency
Attachments: 1. EXH-CAO-12-05-23-LAFCO 3265 - Bighorn-Desert View WA, 2. RES-CAO-12-05-23-LAFCO 3265 - Bighorn-Desert View WA, 3. Item #27 Executed BAI, 4. 2023-205 Executed Resolution

REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS

OF SAN BERNARDINO COUNTY

AND RECORD OF ACTION

 

December 5, 2023

 

FROM

LUTHER SNOKE, Chief Executive Officer, County Administrative Office 

         

SUBJECT                      

Title                     

Property Tax Exchange Related to LAFCO 3265 - Annexation to the Bighorn-Desert View Water Agency

End

 

RECOMMENDATION(S)

Recommendation

Adopt Resolution determining there will be no exchange of property tax revenues as a result of the pending jurisdictional change related to Local Agency Formation Commission proposal LAFCO 3265 - Annexation to the Bighorn-Desert View Water Agency and its Improvement Zone CSA70-W1 (Assessor Parcel Number 0631-071-29).

(Presenter: Matthew Erickson, County Chief Financial 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 and Stakeholders.

 

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 because there is no applicable property tax to transfer.

 

BACKGROUND INFORMATION

Local Agency Formation Commission (LAFCO) 3265 is a proposal initiated by the Bighorn-Desert View Water Agency (Agency) on August 8, 2023, requesting an annexation to the Agency.  The proposed annexation area comprises approximately 10 acres, generally located on the south side of Napa Road between the natural extension of Alta and Covelo Avenues, within the Agency’s southeastern sphere of influence.

 

On September 27, 2023, LAFCO issued a Notice of Filing (NOF) notifying the affected agencies of the annexation proposal.  The NOF requires the San Bernardino County Auditor-Controller/Treasurer/Tax Collector to estimate the property tax revenue and proportions by agency, which is used to establish the property tax revenue amounts to be transferred.  A determination of the property tax revenue exchange associated with the jurisdictional change must occur prior to the issuance of the Certificate of Filing by LAFCO.  The property tax exchange associated with this action will only be effective upon completion of the reorganization proceedings.  In accordance with Section 99 of the California Revenue and Taxation Code, the Board of Supervisors must, on behalf of any impacted special district, negotiate any exchange of property tax revenues and adopt a resolution related to the property tax exchange.

 

PROCUREMENT

Not applicable.

 

REVIEW BY OTHERS

This item has been reviewed by County Counsel (Julie Surber, Principal Assistant County Counsel, 387-5455) on November 17, 2023; Finance (Allegra Pajot, Administrative Analyst, 387-5005) on November 16, 2023; LAFCO (Samuel Martinez, Executive Officer, 388-0480) on November 17, 2023; and County Finance and Administration (Valerie Clay, Deputy Executive Officer, 387-5423) on November 16, 2023.