REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF THE COUNTY OF SAN BERNARDINO
AND RECORD OF ACTION
June 22, 2021
FROM
LEONARD X. HERNANDEZ, Chief Executive Officer, County Administrative Office
SUBJECT
Title
Property Tax Exchange Related to LAFCO 3249 - Annexation to the Bighorn-Desert View Water Agency and Bighorn-Desert View Water Agency Improvement Zone CSA 70 W1
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 3249 - Annexation to the Bighorn-Desert View Water Agency and Bighorn-Desert View Water Agency Improvement Zone CSA 70 W1 (Assessor Parcel Number 0631-071-12).
(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.
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 3249 is a proposal initiated by the Bighorn-Desert View Water Agency on February 9, 2021, requesting to annex Assessor Parcel Number 0631-071-12 to the Bighorn-Desert View Water Agency and its Improvement Zone CSA 70 W1. The proposed annexation area comprises approximately 20 acres, generally located on the south side of Napa Road between Gerber and Ducor Avenues, within the Water Agency’s southeastern sphere of influence.
On March 25, 2021, the Local Agency Formation Commission for San Bernardino County (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 issuance of the Certificate of Filing by LAFCO. The property tax exchange associated with this action will only be effective upon completion of the annexation proceedings. In accordance with Section 99 of the California Revenue and Taxation Code, the Board of Supervisors must adopt a resolution related to the property tax exchange, and act on behalf of all special districts (board-governed or independent) within the County’s jurisdictions. Since there is no detaching special district, there are no general ad valorem revenues to transfer to the annexing agency.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This his item has been reviewed by County Counsel (Dawn Martin, Deputy County Counsel, 387-5455) on May 24, 2021; Finance (Allegra Pajot, Administrative Analyst, 387-5005) on May 24, 2021; LAFCO (Samuel Martinez, Executive Officer, 388-0480) on May 24, 2021; and County Finance and Administration (Kelly Welty, Deputy Executive Officer, 387-5423) on May 24, 2021.