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 40-174 (4-229), LOCAL AGENCY FORMATION COMMISSION DESIGNATION 2026-03, 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 40-174 (4-229) 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 40-174 (4-229) is approved and accepted.
2. For fiscal years commencing on or after July 1, 2026, 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 40-174 (4-229) shall be allocated to the affected agencies as indicated in the enclosed worksheets (Exhibits C and D).
No transfer of property tax revenues other than those specified in paragraph 2 shall be made as a result of Annexation 40-174 (4-229).
4. 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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PASSED, APPROVED, AND ADOPTED this day of , 2026, by
the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
R. Rex Parris, Mayor
City of Lancaster
ATTEST:
Secretary
EXHIBIT "A"
ANNEXATION NO. 2026-03 TO THE LOS ANGELES COUNTY WATERWORKS DISTRICT NO. 40, ANTELOPE VALLEY
THAT PORTION OF THE NORTHWEST QUARTER, SECTION 8, TOWNSHIP 7 NORTH, RANGE 12
WEST, SAN BERNARDINO BASELINE AND MERIDIAN, BEING CITY OF LANCASTER DESIGNATED
LAND, IN THE COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, MORE PARTICULARLY DESCRIBED AS FOLLOWS:
BEGINNING AT THE INTERSECTION OF THE NORTH LINE OF SAID SECTION 8, ALSO BEING THE CENTERLINE OF AVENUE H, 100 FEET WIDE, AS IT EXISTS TODAY, WITH THE WESTERLY LINE OF THE EASTERLY 320 FEET OF THE NORTHWESTERLY QUARTER OF SAID SECTION 8, THENCE THE FOLLOWING NUMBERED COURSES:
1. SOUTH 00°07'09" WEST, 445.00 FEET, ALONG SAID WESTERLY LINE TO THE SOUTHERLY LINE OF THE NORTHERLY 445.00 FEET OF SAID SECTION 8, THENCE;
2. SOUTH 89'48'09" WEST, 489.50 FEET, ALONG SAID SOUTHERLY LINE TO A LINE THAT IS PARALLEL WITH, AND 489.50 FEET WESTERLY OF, SAID WESTERLY LINE OF THE EASTERLY 320 FEET OF THE NORTHWESTERLY QUARTER OF SAID SECTION 8, THENCE;
3. NORTH 00°07'09" EAST, 445.00 FEET, ALONG SAID PARALLEL LINE, TO THE NORTHERLY LINE OF SAID SECTION 8, THENCE;
4. NORTH 89'48'09" EAST, 489.50 FEET, ALONG SAID NORTHERLY LINE, TO THE POINT OF BEGINNING.
CONTAINING: 217,825 SQ. FT., OR 5.00 ACRES, MORE OR LESS SUBJECT TO: EASEMENTS, COVENANTS, CONDITIONS, RESTRICTIONS, RESERVATIONS, RIGHTS, RIGHTS-OF-WAY, AND OTHER MATTERS OF RECORDS, IF ANY.
EXHIBIT "B": ATTACHED AND BY THIS REFERENCE MADE A PART HEREOF.
THIS DESCRIPTION IS FOR TAX ASSESSMENT PURPOSES ONLY AND NOT A LEGAL DESCRIPTION AS DEFINED IN THE SUBDIVISION MAP ACT.
PREPARED UNDER THE DIRECTION OF:
No.8193
01/29/2026
CHRISTOPHER JONES, PLS 8193 DATE
CHRIS.JONES@KPFF COM
DRAWING TITLE DATE 01/29/2026
GEOGRAPHIC DESCRIPTION PROJECT NUMBER 2600034 kpff
TO ACCOMPANY PLAT DRAWN BY CJ
CHECKED BY CJ 700 South Flower Street, Suite 2100
Los Angeles, CA 90017
SCALE N/A O: 213.418.0201
F: 213.266.5294 SHEET 1 OF 2
www.kpff.com
EXHIBIT "B" N
DENOTES ANNEXATION ARE
217,825 SQ. FT., OR 5.00 ACRE PROJECT SITE
•MORE OR LESS
ABBREVIATION LEGEND
CENTER LINE
E'LY EASTERLY 0 50' 100'
CITY OF
N'LY NORTHERLY LANCASTER -
NW NORTHWEST AVENUE H SCALE: 1"=100'
P.O.B. POINT OF BEGINNING
POR PORTION 275ST W
R/W RIGHT-OF-WAY 25TH ST. W
S.B.B.M. SAN BERNARDINO BASELINE AND MERIDIAN
W'LY WESTERLY
VICINITY MAP
(NOT TO SCALE)
SECTION 5
N'LY LINE OF SECTION 8, TOWNSHIP 7
NORTH, RANGE 12 WEST, S.B.B.M.
R/W-
R/W-
AVENUE H P.O.B.
50'
N89'48'09"E 489.50" 100'
100'
50' 50'
R/W-
R/W
445,00' 445,00
/ ANNEXATION AREA
POR. NW QUARTER, SECTION
APN: 3114-012-019 8, TOWNSHIP 7 NORTH, W'LY LINE OF THE E'LY 320' OF THE NW QUARTER OF SAID SECTION RANGE 12 WEST, S.B.B.M.
NO0'07'09"E 5000709
APN: 3114-012-020
S8948'09" 489.50
APN: 3114-012-052
DRAWING TITLE DATE 01/29/2026
PLAT TO ACCOMPANY GEOGRAPHIC DESCRIPTION PROJECT NUMBER 2600034 kpff
DRAWN BY CJ
ANNEXATION NO. 2026-03 TO THE L.A. COUNTY 700 South Flower Street, Suite 2100
CHECKED BY CJ
WATERWORKS DISTRICT NO. 40, ANTELOPE VALLEY Los Angeles, CA 90017 SCALE 1" = 100' O: 213.418.0201
F: 213.266.5294
FOR TAX ASSESSMENT PURPOSES ONLY www.kpff.com SHEET 2 OF 2
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Annexation To: Waterworks District #40 ANTELOPE VALLEY GENERAL FUND Account No. 047.04
ERective Date: 05739
7/1/2026
Annexation Number: 40-174
Waterworks District # 40 GENERAL FUND 0.004911465
Based on their 2025-26 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 0.246964687 24.6965% 0.004911465 0.001212968 -0.001242988 0.245721699
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000112194 0.0112% 0.004911465 0.000000551 0.000000000 0.000112194
3.01 L A COUNTY LIBRARY 0.022837323 2.2837% 0.004911465 0.000112164 -0.000112164 0.022725159
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.172188769 17.2189% 0.004911465 0.000845699 -0.000845699 0.171343070
7.31 L A C FIRE-FFW 0.006000179 0.6000% 0.004911465 0.000029469 0.000000000 0.006000179
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001332933 0.1333% 0.004911465 0.000006546 -0.000006546 0.001326387
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.001674704 0.1675% 0.004911465 0.000008225 -0.000008225 0.001666479
66.45 CO SANIT DIST NO 14 OPERATING 0.026842742 2.6843% 0.004911465 0.000131837 -0.000131837 0.026710905
68.05 AN ELOPE RECONSER DIST 0.000927372 0.0927% 0.004911465 00000004554 -0.000004554 0.000922818 186.01 CITY-LANCASTER TD #1 RP 6 0.063663627 6.3664% 0.004911465 0.000312681 -0.000312681 0.063350946 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.018813020 1.8813% 0.004911465 0.000092399 -0.000092399 0.018720621 400.00 EDUCATIONAL REV AUGMENTATION FD 0.065863278 6.5863% 0.004911465 0.000323485 Exempt 0.065863278 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0826% 0.004911465 0.000642546 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001388928 0.1389% 0.004911465 0.000006821 Exempt 0.001388928 400.21 CHILDREN'S INSTIL TUITION FUND 0.002756554 0.2757% 0.004911465 0.000013538 Exempt 0.002756554 529.01 LANCASTER SCHOOL DISTRICT 0.058518192 5.8518% 0.004911465 0.000287410 Exempt 0.058518192 529.06 CO.SCH.SERV.FD.- LANCASTER 0.008658789 0.8659% 0.004911465 0.000042527 Exempt 0.008658789 529.07 DEV CR HDCPD MINOR LANCASTER 0.000839322 0.0839% 0.004911465 0.000004122 Exempt 0.000839322 717.02 ANTELOPE VALLEY UNION HIGH SCH. 00095858778 9.5859% 0.004911465 0.000470807 Exempt 0.095858778 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000352203 0.0352% 0.004911465 0.000001729 Exempt 0.000352203 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.046963672 4.6964% 0.004911465 0.000230660 Exempt 0.046963672 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.026616868 2.6617% 0.004911465 0.000130727 Exempt 0.026616868 047.04 Waterworks Dist # 40 ANTELOPE VALLEY 0.000000000 0.0000% 0.004911465 0.000000000 0.000000000 0.002757093 Total 1.000000000 100.0000% 0.004911465 -0.002757093 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
05739
Effective Date: 7/1/2026
Annexation Number: 40-174
Waterworks District # 40, ACO FUND 0.004528708
Based on their 2025-26 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 0.246964687 24.6965% 0.004528708 0.001118440 -0.001146121 0.245818566
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000112194 0.0112% 0.004528708 0.000000508 0.000000000 0.000112194
3.01 LA COUNTY LIBRARY 0.022837323 2.2837% 0.004528708 0.000103423 -0.000103423 0.022733900
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.172188769 17.2189% 0.004528708 0.000779792 -0.000779792 0.171408977
7.31 LA C FIRE-FEW 0.006000179 0.6000% 0.004528708 0.000027173 0.000000000 0.006000179
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001332933 0.1333% 0.004528708 0.000006036 -0.000006036 0.001326897
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.001674704 0. 1675% 0.004528708 0.000007584 -0.000007584 0.001667120
66.45 CO SANIT DIST NO 14 OPERATING 0.026842742 2.6843% 0.004528708 0.000121562 -0.000121562 0.026721180
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.000927372 0.0927% 0.004528708 0.000004199 -0.000004199 0.000923173 186.01 CITY-LANCASTER TD #1 RP 6 0.063663627 6.3664% 0.004528708 0.000288313 -0.000288313 00063375314 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.018813020 1.8813% 0.004528708 0.000085198 -0.000085198 0.018727822 400.00 EDUCATIONAL REV AUGMENTATION FD 0.065863278 6.5863% 0.004528708 0.000298275 Exempt 0.065863278 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0826% 0.004528708 0.000592472 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001388928 0.1389% 0.004528708 0.000006290 Exempt 0.001388928 400.21 CHILDREN'S INSTIL TUITION FUND 0.002756554 0.2757% 0.004528708 0.000012483 Exempt 0.002756554 529.01 LANCASTER SCHOOL DISTRICT 0.058518192 5.8518% 0.004528708 0.000265011 Exempt 0.058518192 529.06 CO.SCH.SERV.FD.- LANCASTER 0.008658789 0.8659% 0.004528708 0.000039213 Exempt 0.008658789 529.07 DEV CTR HDCPD MINOR LANCASTER 0.000839322 0.0839% 0.004528708 0.000003801 Exempt 0.000839322 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.095858778 9.5859% 0.004528708 0.000434116 Exempt 0.095858778 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000352203 0.0352% 0.004528708 0.000001595 Exempt 0.000352203 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.046963672 4.6964% 0.004528708 0.000212684 Exempt 0.046963672 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.026616868 2.6617% 0.004528708 0.000120540 Exempt 0.026616868 051.75 Waterworks Dist # 40 ACO FUND 0.000000000 0.0000% 0.004528708 0.000000000 0.000000000 0.002542228 Total 1.000000000 100.0000% 0.004528708 -0.002542228 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