RESOLUTION NO. 2024-039
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CHINO, CALIFORNIA, DETERMINING THE AMOUNT OF TAX REVENUES TO BE EXCHANGED BETWEEN AND AMONG THE CITY OF CHINO, SAN BERNARDINO COUNTY, AND COUNTY OF SAN BERNARDINO SERVICE AREA 70, RESULTING FROM THE JURISDICTIONAL CHANGE DESCRIBED BY LAFCO 3268, EAST END ANNEXATION PL20-0003.
WHEREAS, on April 16, 2024, the City Council approved a property tax allocation for the East End Annexation; and WHEREAS, on April 23, 2024, the San Bernardino County Board of Supervisors opposed the current jurisdictional changed described by LAFCO 3268 for the East End Annexation unless the annexation area is expanded to include three parcels (APNs: 1013-531-09, 1013-531-10, and 1013-531-11), totaling 7.31 acres west of the San Antonio Channel, to prevent the formation of an unincorporated County island; and WHEREAS, the administration of the Local Agency Formation Commission (LAFCO) amended the City’s application (LAFCO 3268) to include the aforementioned three parcels west of the San Antonio Channel; and WHEREAS, on July 17, 2024, the San Bernardino County LAFCO approved the East End Annexation to include three additional parcels (APNs: 1013-531-09, 1013-531-10, and 1013-531-11); and WHEREAS, the property tax allocation for the East End Annexation has been revised to include the three additional parcels (APNs: 1013-531-09, 1013-531-10, and 1013-531-11); and WHEREAS, the Chino City Council hereby finds and determines as follows:
SECTION 1. The Chino City Council hereby finds and determines that:
Pursuant to Section 99 of the Revenue and Taxation Code, prior to the issuance of a Certificate of Filing by the Local Agency Formation Commission Executive Order, the governing bodies of all local agencies whose service responsibilities will be altered by change of organization shall negotiate and determine by resolution the amount of property tax revenues to be exchanged between and among such local agencies.
Except as provided in Section 99 of the Revenue and Taxation Code, in the event that a jurisdictional change would affect the service area or service responsibility of one or more special districts, the Board of Supervisors shall, on behalf of all special districts, negotiate any exchange of property tax revenues.
The Board of Supervisors of the County of San Bernardino and the City of Chino have determined the amount of property tax revenues to be exchanged as a result of the following jurisdictional change:
LOCAL AGENCY FORMATION COMMISSION 3268 – REORGANIZATION TO INCLUDE THE CITY OF CHINO AND DETACHMENT FROM COUNTY SERVICE AREA 70 (EAST END ANNEXATION) SECTION 2. The Chino City Council hereby resolves and orders that:
The negotiated exchange of property tax revenue between the City of Chino, San Bernardino County and County Service Area 70, attached hereto as Exhibit “A” and incorporated herein by reference, resulting from the above-described jurisdictional change, is accepted.
The annual tax increment generated in the area subject to the jurisdictional change and attributable to the local agencies whose service area or service responsibilities will be altered by the proposed jurisdictional change shall be allocated in future years pursuant to the provisions of Section 98 of the Revenue and Taxation Code.
SECTION 3. The City Clerk of the Chino City Council is hereby directed to certify the passage of this resolution and to cause a certified copy to be sent to the Executive Officer of the Local Agency Formation Commission of the County of San Bernardino.
Further, it is understood that future property tax revenue will be distributed to the City of Chino in an amount not less than the percentage obtained by applying the herein agreed-upon amount of $54,870 to the total amount of property tax revenue of $526,086 generated within LAFCO 3268, per attached Exhibit “A”, as such amount may change based on the application of the City’s tax rate of 10.43% to the applicable property valuation in the East End Annexation.
NOW, THEREFORE, BE IT RESOLVED, the City Council of the City of Chino hereby approves the tax share agreement between the City of Chino and the County of San Bernardino related to LAFCO 3268 (East End Annexation).
APPROVED AND ADOPTED THIS 30TH DAY OF JULY 2024.
EUNICE M. ULLOA, MAYOR
ATTEST:
NATALIE GONZAGA, CITY CLERK
State of California )
County of San Bernardino ) ss
City of Chino )
I, Natalie Gonzaga, City Clerk of the City of Chino, do hereby certify the foregoing Resolution was duly adopted by the Chino City Council at a special meeting held on the 30th day of July 2024, by the following votes:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
NATALIE GONZAGA, CITY CLERK
Attachment: Exhibit “A”
RESOLUTION NO. 2024-039
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