JOINT RESOLUTION OF THE BOARD OF SUPERVISORS, AS THE GOVERNING
BODY OF THE COUNTY OF LOS ANGELES, THE CONSOLIDATED FIRE
PROTECTION DISTRICT OF LOS ANGELES COUNTY, AND THE LOS ANGELES COUNTY WATERWORKS DISTRICT NO. 40, ANTELOPE VALLEY,
AND THE CITY COUNCIL OF THE CITY OF LANCASTER, THE BOARD OF
DIRECTORS OF THE ANTELOPE VALLEY MOSQUITO AND VECTOR CONTROL DISTRICT, THE COUNTY SANITATION DISTRICT NO. 14 OF LOS ANGELES
COUNTY, THE ANTELOPE VALLEY CEMETERY DISTRICT, THE ANTELOPE
VALLEY RESOURCE CONSERVATION DISTRICT, AND THE ANTELOPE VALLEY
EAST KERN WATER AGENCY, APPROVING AND ACCEPTING THE NEGOTIATED
EXCHANGE OF PROPERTY TAX REVENUE RESULTING FROM THE ANNEXATION OF TERRITORY KNOWN AS REORGANIZATION 2024-08 TO THE CITY OF
LANCASTER
WHEREAS, the City of Lancaster (City) initiated proceedings with the Local Agency Formation Commission for Los Angeles County (LAFCO) for the annexation of territory identified as Reorganization 2024-08 to the City; WHEREAS, pursuant to Section 99 of the California Revenue and Taxation Code, for specified jurisdictional changes, the governing bodies of affected agencies shall negotiate and determine the amount of property tax revenue to be exchanged between the affected agencies;
WHEREAS, the area proposed for annexation is located north of the intersection of State Route 14 and West Avenue G, adjacent to the City of Lancaster. Approximately 7162.31± acres of uninhabited territory are to be annexed into the City of Lancaster; portions of the affected territory will also be annexed to the Antelope Valley Mosquito and Vector Control District, Los Angeles County Waterworks District No. 40, Antelope Valley, and County Sanitation District No. 14 of Los Angeles County.
WHEREAS, the Board of Supervisors of the County of Los Angeles (County), as governing body of the County, the Consolidated Fire Protection District of Los Angeles County, the Los Angeles County Waterworks District No. 40, Antelope Valley, and on behalf of Road District #5 and the Los Angeles County Library; the City Council of the City of Lancaster; and the governing bodies of the Antelope Valley Mosquito and Vector Control District, the County Sanitation District No. 14 of Los Angeles County, the Antelope Valley Cemetery District, the Antelope Valley Resource Conservation District, and the Antelope Valley East Kern Water Agency, have determined the amount of property tax revenue to be exchanged between their respective agencies as a result of the annexation of the unincorporated territory identified as Reorganization 2024-08, annexation to the City of Lancaster, the Antelope Valley Mosquito and Vector Control District, the Los Angeles County Waterworks District No. 40, Antelope Valley, and the County Sanitation District No. 14 of Los Angeles County, is as set forth below.
NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:
Joint Resolution
City of Lancaster Reorganization 2024-08
1. The negotiated exchange of property tax revenue between the County and the City, resulting from Reorganization 2024-08 is approved and accepted.
2. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2024-08 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, Forty- Seven Thousand, Eight Hundred, and Thirty-Seven Dollars ($47,837) in base property tax revenue shall be transferred from the County to the City of Lancaster.
For the fiscal year commencing after the filing of the statement of boundary change for Reorganization 2024-08 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, the following ratios of annual property tax increment attributable to each respective Tax Rate Areas in the Reorganization 2024-08 territory shall be transferred from the County to the City of Lancaster as shown below and the County’s share shall be reduced accordingly:
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
City of Lancaster
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
City of Lancaster
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
City of Lancaster
4815 0.056075182 9609 0.072956513 15345 0.072673219
4838 0.056072301 9610 0.079528408 16929 0.073173578
4854 0.067126599 14522 0.054163897 17338 0.079027057
4857 0.068056577 14523 0.073173578
4911 0.073173578 14524 0.073173578
3. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2024-08 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, the following ratios of annual property tax increment attributable to each respective Tax Rate Areas in the Reorganization 2024-08 territory shall be reallocated from the County and effected agencies to the Antelope Valley Mosquito Vector Control District (AVMVCD) as shown below:
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
AVMVCD
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
AVMVCD
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
AVMVCD
9609 0.000385885 14522 0.000380078 17338 0.000380078
9610 0.000380078
Joint Resolution
City of Lancaster Reorganization 2024-08
4. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2024-08 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, the following ratios of annual property tax increment attributable to each respective Tax Rate Areas in the Reorganization 2024-08 territory shall be reallocated from the effected agencies to the Los Angeles County Waterworks District No. 40, Antelope Valley (LACWD#40 AV) as shown below:
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWD#40 AV
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWD#40 AV
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWD#40 AV
4815 0.002580083 4857 0.002774724 9610 0.002561443
4838 0.002580028 9609 0.002600585 17338 0.002561443
5. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2024-08 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, the following ratios of annual property tax increment attributable to each respective Tax Rate Areas in the Reorganization 2024-08 territory shall be reallocated from the effected agencies to the Los Angeles County Waterworks District No. 40 ACO Fund (LACWD#40 ACO) as shown below:
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWD#40 ACO
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWD#40 ACO
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWD#40 ACO
4815 0.002389135 4857 0.002569372 9610 0.002371877
4838 0.002389083 9609 0.002408121 17338 0.002371877
6. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2024-08 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, the following ratios of annual property tax increment attributable to each respective Tax Rate Areas in the Reorganization 2024-08 territory shall be reallocated from the County and effected agencies to the County Sanitation District No. 14 of Los Angeles County (CSD#14) as shown below:
Tax
Rate
Area
Annual Tax
Increment Ratio
Transfer to the
CSD#14
4815 0.003126797
Joint Resolution
City of Lancaster Reorganization 2024-08
7. 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
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Joint Resolution
City of Lancaster Reorganization 2024-08
PASSED, APPROVED AND ADOPTED this _______ day of _____________________, 2025 by the following vote:
AYES: ABSENT:
NOES: ABSTAIN:
________________________________
R. Rex Parris, Mayor
City of Lancaster, California
ATTEST:
_________________________________
Andrea Alexander, City Clerk
City of Lancaster
APPROVED AS TO FORM:
_________________________________
Allison Burns, City Attorney
City of Lancaster
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(Signed in Counterpart)
Joint Resolution
City of Lancaster Reorganization 2024-08
The foregoing resolution was on the _______day of __________________________, 202_, adopted by the Board of Supervisors of the County of Los Angeles and ex officio the governing body of all other special assessment and taxing districts, agencies and authorities for which said Board so acts.
EDWARD YEN, Executive Officer
Clerk of the Board of Supervisors
of the County of Los Angeles
By _________________________
Deputy
APPROVED AS TO FORM:
DAWYN R. HARRISON
County Counsel
By_____________________________
Deputy
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(Signed in Counterpart)
Joint Resolution
City of Lancaster Reorganization 2024-08
PASSED, APPROVED AND ADOPTED this _______ day of _____________________, 202_ by the following vote:
AYES: ABSENT:
NOES: ABSTAIN:
Antelope Valley Mosquito and Vector Control District
________________________________
Signature
________________________________
Print Name and Title
ATTEST:
_________________________________
Secretary
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(Signed in Counterpart)
Joint Resolution
City of Lancaster Reorganization 2024-08
PASSED, APPROVED AND ADOPTED this _______ day of _____________________, 202_ by the following vote:
AYES: ABSENT:
NOES: ABSTAIN:
County Sanitation District No. 14 of Los Angeles County
________________________________
Signature
________________________________
Print Name and Title
ATTEST:
_________________________________
Secretary
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(Signed in Counterpart)
Joint Resolution
City of Lancaster Reorganization 2024-08
PASSED, APPROVED AND ADOPTED this _______ day of _____________________, 202_ by the following vote:
AYES: ABSENT:
NOES: ABSTAIN:
Antelope Valley Cemetery District
________________________________
Signature
________________________________
Print Name and Title
ATTEST:
_________________________________
Secretary
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(Signed in Counterpart)
Joint Resolution
City of Lancaster Reorganization 2024-08
PASSED, APPROVED AND ADOPTED this _______ day of _____________________, 202_ by the following vote:
AYES: ABSENT:
NOES: ABSTAIN:
Antelope Valley Resource Conservation District
________________________________
Signature
________________________________
Print Name and Title
ATTEST:
_________________________________
Secretary
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(Signed in Counterpart)
Joint Resolution
City of Lancaster Reorganization 2024-08
PASSED, APPROVED AND ADOPTED this _______ day of _____________________, 202_ by the following vote:
AYES: ABSENT:
NOES: ABSTAIN:
Antelope Valley East Kern Water Agency
________________________________
Signature
________________________________
Print Name and Title
ATTEST:
_________________________________
Secretary
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(Signed in Counterpart)