JOINT RESOLUTION OF THE BOARD OF SUPERVISORS OF THE
COUNTY OF LOS ANGELES, ACTING ON BEHALF OF THE COUNTY AND OTHER
COUNTY ENTITIES, THE BOARD OF DIRECTORS OF THE
ANTELOPE VALLEY CEMETERY DISTRICT, THE BOARD OF TRUSTEES OF
THE ANTELOPE VALLEY MOSQUITO AND VECTOR CONTROL DISTRICT, THE
BOARD OF DIRECTORS OF THE ANTELOPE VALLEY RESOURCE
CONSERVATION DISTRICT, THE CITY COUNCIL OF THE CITY OF LANCASTER,
AND THE BOARD OF DIRECTORS OF THE ANTELOPE VALLEY-EAST KERN
WATER AGENCY APPROVING AND ACCEPTING THE NEGOTIATED EXCHANGE
OF PROPERTY TAX REVENUES RESULTING FROM ANNEXATION OF PROPERTY DESIGNATED AS ANNEXATION 40-170 (4-225), LOCAL AGENCY FORMATION COMMISSION DESIGNATION 2024-11, TO THE LOS ANGELES COUNTY WATERWORKS DISTRICT NO. 40, ANTELOPE VALLEY
WHEREAS, pursuant to section 99.01 of the Revenue and Taxation Code, in the case of any jurisdictional change that will result in a special district providing one or more services to an area where those services have not previously been provided by any local agency, the special district and each local agency that receives an apportionment of property tax revenue from the area may negotiate an exchange of property tax revenue generated in the area subject to the jurisdictional change and attributable to those local agencies; and
WHEREAS, the Board of Supervisors of the County of Los Angeles, acting as the governing body of the County of Los Angeles, the Los Angeles County Waterworks District No. 40, Antelope Valley, the Los Angeles County Library, and the Consolidated Fire Protection District of Los Angeles County, together with the Board of Directors of the Antelope Valley Cemetery District, the Board of Trustees of the Antelope Valley Mosquito and Vector Control District, the Board of Directors of the Antelope Valley Resource Conservation District, the City Council of the City of Lancaster, and the Board of Directors of the Antelope Valley-East Kern Water Agency, have determined that the amount of property tax revenue to be exchanged between their respective agencies as a result of the annexation proposal identified as Annexation 40-170 (4-225) to the Los Angeles County Waterworks District No. 40, Antelope Valley, is as set forth herein.
NOW, THEREFORE, BE IT RESOLVED as follows:
1. The County of Los Angeles, the Los Angeles County Waterworks District No. 40, Antelope Valley, the Los Angeles County Library, the Consolidated Fire Protection District of Los Angeles County, together with the Antelope Valley Cemetery District, the Antelope Valley Mosquito and Vector Control District, the Antelope Valley Resource Conservation District, the City of Lancaster and the Antelope Valley-East Kern Water Agency, have determined that the amount of property tax revenue to be exchanged between their respective
agencies as a result of the annexation proposal identified as Annexation 40- 170(4-225) is approved and accepted.
2. For fiscal years commencing on or after July 1, 2025, or the July 1 after the effective date of this jurisdictional change, whichever is later, the property tax revenue increment generated from the area within Annexation 40-170 (4-225) shall be allocated to the affected agencies as indicated in the enclosed worksheets (Exhibits C and D).
3. No transfer of property tax revenues other than those specified in paragraph 2 shall be made as a result of Annexation 40-170 (4-225).
4. If at any time after the effective date of this Joint Resolution, the calculations used herein to determine initial property tax transters, or the data used to perform those calculations, are found to be incorrect, thus producing an improper or inaccurate property tax transfer, the property tax transfer shall be recalculated and the corrected transfer shall be implemented for the next fiscal year.
11 11
PASSED, APPROVED, AND ADOPTED this day of _, 2025, by
the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
R. Rex Parris, Mayor
City of Lancaster
ATTEST:
-
Secretary
EXHIBIT A
ANNEXATION 2024-11
LOS ANGELES COUNTY WATERWORKS DISTRICT 40,
ANTELOPE VALLEY
LEGAL DESCRIPTION
THE LAND REFERRED TO HEREIN BELOW IS SITUATED IN THE CITY OF LANCASTER, IN THE COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, AND IS DESCRIBED AS FOLLOWS:
THE EAST 20 ACRES OF THE SOUTH 60 ACRES OF THE NORTH HALF OF THE SOUTHWEST QUARTER OF SECTION 32, TOWNSHIP 8 NORTH, RANGE 12 WEST, SAN BERNARDINO MERIDIAN,
IN THE CITY OF LANCASTER, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, ACCORDING TO THE OFFICAL PLAT OF SAID LAND. APPROVED BY THE SURVEYOR GENERAL ON JUNE 18, 1856.
PARCEL NUMBERS: 3114-010-054
THE LAND REFERRED TO HEREIN BELOW IS SITUATED IN THE CITY OF LANCASTER, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, AND IS DESCRIBED AS FOLLOWS:
THE WEST HALF OF THE NORTH HALF OF THE SOUTHWEST QUARTER OF SECTION 32, TOWNSHIP 8, NORTHM RANGE 12 WEST, SAN BERNARDINO MERIDIAN, ACCORDING TO THE OFFICIAL PLAT OF SAID LAND.
EXCEPTING THEREFORM, THE SOUTHERLY 60 ACRES OF THE NORTH HALF OF THE SOUTHWEST QUARTER OF SAID SECTIONS 32.
PARCEL NUMBERS: 3114-010-041
ANNEXATION 2024-11
TO THE LOS ANGELES COUNTY WATERWORKS DISTRICT No. 40,
CITY OF
ANTELOPE VALLEY LANCASTER
-
WAVE F
9N: 3107 001-196 ON: 3114-001-015 XON. 311109-500 AFN: 3111-001-020 APN: 3114-000-020 APN: 3114-005-C08
ST
APN: 3107-006-900 HI
PN: 3114-010-048 AN: 3116-010-651 SPN: 3114-010-052
U.T.
SITE (UNINCORP.
TERRITORY
W AVE GL
CITY OF
AFN: 3107-005-005 LANCASTER
EXISTING DISTRICT
AN: 3107-025-009/8 APN: 3114-010-002 APN: BOUNDARY
3114-010-003
15 ANNEXATION AREA
30.11 ACRES
APN: 3107-CCS-021
AFN: 3107-005-011
APN: 3114-010-011 APN: 3114-010-012 E AFN: 3114-010-013 EXHIBIT "B"
30TH
AFN: 3107.003-002 DUKE
AVENUE AVENUE ENGINEERING
APN: 3114-011-032 759 WEST LANCASTER BLVD
MAN: 3107-010-095
LANCASTER, CA 93534
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Annexation To: Waterworks District # 40 ANTELOPE VALLEY GENERAL FUND Account No. 047.04
11528
7/1/2025
40-170
Waterworks District # 40 GENERAL FUND 0.004944520
Based on their 2023-24 Tax Sharing Ratios
(1) (2) = (1) / Total (4) = (2) * (3) (6) = (1) + (5)
Current Proposed Alloc of Allocation New
Accnt No. Taxing Agency Tax Share Percent Dist Share Dist Share Adjustments Net Share
1.05 LOS ANGELES COUNTY GENERAL 0. 197498648 19.7499% 0.004944520 0.000976544 -0.001001904 0.196496744
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000140208 0.0140% 0.004944520 0.000000693 0.000000000 0.000140208
3.01 L A COUNTY LIBRARY 0.030062405 3.0062% 0.004944520 0.000148644 -0.000148644 0.029913761
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.178521741 17.8522% 0.004944520 0.000882704 -0.000882704 0.177639037
7.31 L A C FIRE-FFW 0.004988949 0.4989% 0.004944520 0.000024667 0.000000000 0.004988949
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001728826 0.1729% 0.004944520 0.000008548 -0.000008548 0.001720278
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.002172516 0.2173% 0.004944520 0.000010742 -0.000010742 0.002161774
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.001162106 0.1162% 0.004944520 0.000005746 -0.000005746 0.001156360 186.01 CITY-LANCASTER FOXFIELD RP 0.063663627 6.3664% 0.004944520 0.000314786 -0.000314786 0.063348841 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.023560221 2.3560% 0.004944520 0.000116493 -0.000116493 0.023443728 400.00 EDUCATIONAL REV AUGMENTATION FD 0.062675060 6.2675% 0.004944520 0.000309898 Exempt 0.062675060 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0826% 0.004944520 0.000646871 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001739312 0.1739% 0.004944520 0.000008600 Exempt 0.001739312 400.21 CHILDREN'S INSTIL TUITION FUND 0.003451924 0.3452% 0.004944520 0.000017068 Exempt 0.003451924 529.01 LANCASTER SCHOOL DISTRICT 0.073282725 7.3283% 0.004944520 0.000362347 Exempt 0.073282725 529.06 CO.SCH.SERV.FD.- LANCASTER 0.010843803 1.0844% 0.004944520 0.000053617 Exempt 0.010843803 529.07 DEV CTR HDCPD MINOR LANCASTER 0.001051426 0. 1051% 0.004944520 0.000005198 Exempt 0.001051426 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.120044361 12.0044% 0.004944520 0.000593561 Exempt 0.120044361 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000441076 0.0441% 0.004944520 0.000002180 Exempt 0.000441076 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.058812067 5.8812% 0.004944520 0.000290797 Exempt 0.058812067 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.033333133 3.3333% 0.004944520 0.000164816 Exempt 0.033333133 047.04 Waterworks Dist # 40 ANTELOPE VALLEY 0.000000000 0.0000% 0.004944520 0.000000000 0.000000000 0.002489567 Total 1.000000000 100.0000% 0.004944520 -0.002489567 1.000000000 (1) Current share as reflected in the Auditor's ATI distribution in AF 49. Must total 1.000000000. (2) Must total 100%.
(3) Weighted average waterworks district share as verified by Auditor. (4) Must total share reflected in Column (3). 3/3/16 - truncated by 9 places after the decimal per LACO Auditor-Controller. (5) Reflects exemption for school entities and County general fund obligation for debt service and FFW. (6) Final share distributions to be reflected in tax transfer resolution.
EXHIBIT C
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Annexation To: Waterworks District # 40 ACO FUND
Account No. 051.75
TRA: 11528
Effective Date: 7/1/2025
Annexation Number: 40-170
Waterworks District # 40, ACO FUND 0.004578586
Based on their 2023-24 Tax Sharing Ratios
(1) (2) = (1) / Total (3) (4) = (2) * (3) (5) (6) = (1) + (5) Current Proposed Alloc of Allocation New
Accnt No. Taxing Agency Tax Share Percent Dist Share Dist Share Adjustments Net Share
1.05 LOS ANGELES COUNTY GENERAL 0. 197498648 19.7499% 0.004578586 0.000904273 -0.000927756 0.196570892
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000140208 0.0140% 0.004578586 0.000000641 0.000000000 0.000140208
3.01 L A COUNTY LIBRARY 0.030062405 3.0062% 0.004578586 0.000137643 -0.000137643 0.029924762
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.178521741 17.8522% 0.004578586 0.000817377 -0.000817377 0.177704364
7.31 L A C FIRE-FEW 0.004988949 0.4989% 0.004578586 0.000022842 0.000000000 0.004988949
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001728826 0.1729% 0.004578586 0.000007915 -0.000007915 0.001720911
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.002172516 0.2173% 0.004578586 0.000009947 -0.000009947 0.002162569
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.001162106 0.1162% 0.004578586 0.000005320 -0.000005320 0.001156786 186.01 CITY-LANCASTER FOXFIELD RP 0.063663627 6.3664% 0.004578586 0.000291489 -0.000291489 0.063372138 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.023560221 2.3560% 0.004578586 0.000107872 -0.000107872 0.023452349 400.00 EDUCATIONAL REV AUGMENTATION FD 0.062675060 6.2675% 0.004578586 0.000286963 Exempt 0.062675060 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0826% 0.004578586 0.000598997 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001739312 0.1739% 0.004578586 0.000007963 Exempt 0.001739312 400.21 CHILDREN'S INSTIL TUITION FUND 0.003451924 0.3452% 0.004578586 0.000015804 0.003451924 529.01 LANCASTER SCHOOL DISTRICT 0.073282725 7.3283% 0.004578586 0.000335531 Exempt 0.073282725 529.06 CO.SCH.SERV.FD.- LANCASTER 0.010843803 1.0844% 0.004578586 0.000049649 Exempt 0.010843803 529.07 DEV CTR HDCPD MINOR LANCASTER 0.001051426 0. 1051% 0.004578586 0.000004814 Exempt 0.001051426 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.120044361 12.0044% 0.004578586 0.000549633 Exempt 0.120044361 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000441076 0.0441% 0.004578586 0.000002019 Exempt 0.000441076 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.058812067 5.8812% 0.004578586 0.000269276 Exempt 0.058812067 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.033333133 3.3333% 0.004578586 0.000152618 Exempt 0.033333133 051.75 Waterworks Dist # 40 ACO FUND 0.000000000 0.0000% 0.004578586 0.000000000 0.000000000 0.002305319 Total 1.000000000 100.0000% 0.004578586 -0.002305319 1.000000000 (1) Current share as reflected in the Auditor's ATI distribution in AF 49. Must total 1.000000000. (2) Must total 100%.
(3) Weighted average waterworks district share as verified by Auditor. (4) Must total share reflected in Column (3). 3/3/16 - truncated by 9 places after the decimal per LACO Auditor-Controller. (5) Reflects exemption for school entities and County general fund obligation for debt service and FFW. (6) Final share distributions to be reflected in tax transfer resolution.
EXHIBIT D