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 COUNTY SANITATION DISTRICT NO. 14 OF
LOS ANGELES COUNTY, 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 40-172 (4-227), LOCAL AGENCY FORMATION COMMISSION DESIGNATION 2025-03, 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 County Sanitation District No. 14, 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 40-172 (4-227) 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,
Los Angeles County Sanitation District No. 14, 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 40-172 (4-227) 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 40-172 (4-227) 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 40-172 (4-227).
If at any time after the effective date of this Joint Resolution, the calculations used herein to determine initial property tax transfers, 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
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 No. 2025-03 TO LOS ANGELES
COUNTY WATERWORKS DISTRICT NO. 40,
ANTELOPE VALLEY
GEOGRAPHIC DESCRIPTION
FOLLOPORTION OF SAID LAND, TENTATIVE TRACT MAP 83590, IS PARTCULARLY DESCRIBED AS
OS ANGELES, STATE OF CALIFORNIA
CONTAINING 28.4 ‡ ACRES
PLEASE NOTE THE DESCRIPTION OF LAND IS NOT A LEGAL DESCRIPTION AS DEFINED IN THE SUBDIVISION MA ICT. IT'S INTENDED USE IS FOR TAX ASSESSMENT PURPOSES ONLY SCALE:
EXHIBIT "A" NONE
D & D ENGINEERING, INC. ANNEXATION NO. 2025-03
DATE:
19 WHYDE PARK BLVI
NGLEWOOD. CA 9030: TO LOS ANGELES COUNTY 1/28/2025
Phone 424-351-6800 SHT NO.:
WATERWORKS DISTRICT NO. 40,
1 OF 1
ANTELOPE VALLEY
20TH ST E 251H S1L
NOT A APN 3150-028-002
PART
- APN 3150-028-001
ANNEX NO
2025-03
E AVE J
CITY OF LANCASTER
CWWD
VICINITY MAP
NOT A
PART NOT TO SCALE
TOTAL AREA
28 4 AC
ALIQUOT PLSS DESCRIPTION
E 7/10, OF THE SE 1/4, OF THE SW 1/4
NOT A SEC. 17, T7N, R11W, S.B.M.
PART
LEGEND
83590 cmg
ANNEXATION 8-114
NO. 2025-03 TO CWWD
E AVENUE J NO. 40, ANTELOPE
VALLEY
CWWD CWWD
EMERALD LN EMERALD LN EXISTING CWWD NO
35TH ST 40 BOUNDARY
400 400 800
TOPAZ LN TOPAZ LN
TT CITTITIT
scale 1"= 400' feet
TOTAL AREA = 28.4 AC
SCALE: * 125004 (ng)
D& D ENGINEERING, INC. EXHIBIT "B" 1 = 400'
ANNEXATION NO. 2025-03
119 W. HYDE PARK BLVO DATE:
"FOR TAX ASSESSMENT INGLEWOOD CA 90302
PURPOSES ONLY Phone 424351-6800 TO LOS ANGELES COUNTY WATERWORKS 1/28/2025 ISHT NO.:
DISTRICT NO. 40, ANTELOPE VALLEY 1 OF 1
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Annexation To: Waterworks District # 40 ANTELOPE VALLEY GENERAL FUND Account No. 047.04
TRA: 05870
Annettion Number: 7/1/2025
40-172
Waterworks District # 40 GENERAL FUND 0.004944520
Based on their 2023-24 Tax Sharing Ratios
(1) (2) = (1) / Total (3) (4) = (2) * (3) (6) = (1) + (5) Current Proposed Alloc of Allocation New
Accnt No. Taxing Agency Tax Share Percent Dist Share Dist Share Adiustments Net Share
1.05 LOS ANGELES COUNTY GENERAL 0.245569615 24.5570% 0.004944520 0.001214233 -0.001244907 0.244324708
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000112884 0.0113% 0.004944520 0.000000558 0.000000000 0.000112884
3.01 LA COUNTY LIBRARY 0.023074676 2.3075% 0.004944520 0.000114093 -0.000114093 0.022960583
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.173609386 17.3609% 0.004944520 0.000858415 -0.000858415 0.172750971
7.31 L A C FIRE-FFW 0.006090809 0.6091% 0.004944520 0.000030116 0.000000000 0.006090809
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001346200 0. 1346% 0.004944520 0.000006656 -0.000006656 0.001339544
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.001690858 0. 1691% 0.004944520 0.000008360 -0.000008360 0.001682498
66.45 CO SANIT DIST NO 14 OPERATING 0.026580530 2.6581% 0.004944520 0.000131427 -0.000131427 0.026449103
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.000935660 0.0936% 0.004944520 0.000004626 -0.000004626 0.000931034 186.01 CITY-LANCASTER TD #1 RP 6 0.063636425 6.3636% 0.004944520 0.000314651 -0.000314651 0.063321774 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.018968627 1.8969% 0.004944520 0.000093790 -0.000093790 0.018874837 400.00 EDUCATIONAL REV AUGMENTATION FD 0.065863278 6.5863% 0.004944520 0.000325662 Exempt 0.065863278 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0826% 0.004944520 0.000646871 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001400525 0.1401% 0.004944520 0.000006924 Exempt 0.001400525 400.21 CHILDREN'S INSTIL TUITION FUND 0.002779558 0.2780% 0.004944520 0.000013743 Exempt 0.002779558 464.01 EASTSIDE UNION SCHOOL DISTRICT 0.054943149 5.4943% 0.004944520 0.000271667 Exempt 0.054943149 464.06 CO.SCH.SERV.FD.- EASTSIDE UNION 0.010525309 1.0525% 0.004944520 0.000052042 Exempt 0.010525309 464.07 DEV CTR HDCPD MINOR EASTSIDE UN 0.000834184 0.0834% 0.004944520 0.000004124 Exempt 0.000834184 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.096661062 9.6661% 0.004944520 0.000477942 Exempt 0.096661062 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000355165 0.0355% 0.004944520 0.000001756 Exempt 0.000355165 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.047356090 4. 7356% 0.004944520 0.000234153 Exempt 0.047356090 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.026840144 2.6840% 0.004944520 0.000132711 Exempt 0.026840144 047.04 Waterworks Dist # 40 ANTELOPE VALLEY 0.000000000 0.0000% 0.004944520 0.000000000 0.000000000 0.002776925 Total 1.000000000 100.0000% 0.004944520 -0.002776925 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
05870
Effective Date: 7/1/2025
Annexation Number: 40-172
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
Acent No. Taxing Agency Tax Share Percent Dist Share Dist Share Adjustments Net Share
1.05 LOS ANGELES COUNTY GENERAL 0.245569615 24.5570% 0.004578586 0.001124374 -0.001152777 0.244416838
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000112884 0.0113% 0.004578586 0.000000516 0.000000000 0.000112884
3.01 LA COUNTY LIBRARY 0.023074676 2.3075% 0.004578586 0.000105649 -0.000105649 0.022969027
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.173609386 17.3609% 0.004578586 0.000794885 -0.000794885 0.172814501
7.31 L A C FIRE-FFW 0.006090809 0.6091% 0.004578586 0.000027887 0.000000000 0.006090809
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001346200 0.1346% 0.004578586 0.000006163 -0.000006163 0.001340037
61.05 ANTELOPE VLY MOSO & VECTOR CONTR 0.001690858 0. 1691% 0.004578586 0.000007741 -0.000007741 0.001683117
66.45 CO SANIT DIST NO 14 OPERATING 0.026580530 2.6581% 0.004578586 0.000121701 -0.000121701 0.026458829
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.000935660 0.0936% 0.004578586 0.000004283 -0.000004283 0.000931377 186.01 CITY-LANCASTER TD #1 RP 6 0.063636425 6.3636% 0.004578586 0.000291364 -0.000291364 0.063345061 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.018968627 1.8969% 0.004578586 0.000086849 -0.000086849 0.018881778 400.00 EDUCATIONAL REV AUGMENTATION FD 0.065863278 6.5863% 0.004578586 0.000301560 Exempt 0.065863278 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0826% 0.004578586 0.000598997 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001400525 0.1401% 0.004578586 0.000006412 Exempt 0.001400525 400.21 CHILDREN'S INSTIL TUITION FUND 0.002779558 0.2780% 0.004578586 0.000012726 Exempt 0.002779558 464.01 EASTSIDE UNION SCHOOL DISTRICT 0.054943149 5.4943% 0.004578586 0.000251561 Exempt 0.054943149 464.06 CO.SCH.SERV.FD.- EASTSIDE UNION 0.010525309 1.0525% 0.004578586 0.000048191 Exempt 0.010525309 464.07 DEV CTR HDCPD MINOR EASTSIDE UN 0.000834184 0.0834% 0.004578586 0.000003819 Exempt 0.000834184 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.096661062 9.6661% 0.004578586 0.000442570 Exempt 0.096661062 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000355165 0.0355% 0.004578586 0.000001626 Exempt 0.000355165 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.047356090 4.7356% 0004578586 0.000216823 Exempt 0.047356090 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.026840144 2.6840% 0.004578586 0.000122889 Exempt 0.026840144 051.75 Waterworks Dist # 40 ACO FUND 0.000000000 0.0000% 0.004578586 0.000000000 0.000000000 0.002571412 Total 1.000000000 100.0000% 0.004578586 -0.002571412 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