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 2025-02 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 2025-02 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 northeast of the intersection of Avenue J and 50
th Street East, adjacent to the City. Approximately 612± acres of uninhabited territory are to be annexed into the City and would also annex and modify the service responsibility of the City, 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 2025-02, 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 2025-02
1. The negotiated exchange of property tax revenue between the County and the City, resulting from Reorganization 2025-02 is approved and accepted.
2. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2025-02 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, Two Thousand, Six Hundred, and Three Dollars ($2,603) 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 2025-02 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, the following ratio of annual property tax increment attributable to the Tax Rate Area in the Reorganization 2025-02 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
3435 0.056551417
3. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2025-02 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, the following ratio of annual property tax increment attributable to the Tax Rate Area in the Reorganization 2025-02 territory shall be reallocated from the County and affected agencies to the Antelope Valley Mosquito Vector Control District (AVMVCD) as shown below:
Tax Rate
Area
Annual Tax
Increment Ratio
Transfer to the
AVMVCD
3435 0.000383967
4. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2025-02 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 Area in the Reorganization 2025-02 territory shall be reallocated from the affected agencies to the Los Angeles County Waterworks District No. 40, Antelope Valley (LACWD#40 AV) as shown below:
Joint Resolution
City of Lancaster Reorganization 2025-02
Tax Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWWD #40 AV
Tax Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWWD #40 AV
3435 0.002587663 3834 0.002483744
5. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2025-02 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 Area in the Reorganization 2025-02 territory shall be reallocated from the affected 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
LACWWD #40
ACO Fund
Tax Rate
Area
Annual Tax
Increment Ratio
Transfer to the
LACWWD #40
ACO Fund
3435 0.002396156 3834 0.002299927
6. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2025-02 with the Board of Equalization pursuant to Government Code sections 54902 and 57204, and every fiscal year thereafter, property tax revenue received by the County Road District No. 5, attributable to Reorganization 2025-02, shall be transferred to the County, and the County Road District No. 5 share in the annexation area shall be reduced to zero.
7. For the fiscal year commencing in the year after the filing of the statement of boundary change for Reorganization 2025-02 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 Area in the Reorganization 2025-02 territory shall be reallocated from the County and affected 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
SanDist#14
Tax Rate
Area
Annual Tax
Increment Ratio
Transfer to the
SanDist#14
3435 0.003135986 3834 0.003010045
Joint Resolution
City of Lancaster Reorganization 2025-02
8. 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 2025-02
PASSED, APPROVED AND ADOPTED this _______ day of _____________________, 202_ by the following vote:
AYES: ABSENT:
NOES: ABSTAIN:
________________________________
Mayor
City of Lancaster, California
ATTEST:
_________________________________
City Clerk
City of Lancaster
APPROVED AS TO FORM:
_________________________________
City Attorney
City of Lancaster
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(Signed in Counterpart)
Joint Resolution
City of Lancaster Reorganization 2025-02
PASSED, APPROVED AND ADOPTED this _______ day of _____________________, 202_ by the following vote:
AYES: ABSENT:
NOES: ABSTAIN:
________________________________
Mayor
City of Lancaster, California
ATTEST:
_________________________________
City Clerk
City of Lancaster
APPROVED AS TO FORM:
_________________________________
City Attorney
City of Lancaster
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(Signed in Counterpart)
Joint Resolution
City of Lancaster Reorganization 2025-02
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 2025-02
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 2025-02
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 2025-02
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 2025-02
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 2025-02
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)