Agenda packet — Lathrop City Council, April 14, 2025 (part 3 of 3)

772
City of Lathrop
L&MD No. 93- 1 (Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2025/6
APN Address Units
196-00- 760- 000
196-00- 770- 000
196-00- 780- 000
196- 520- 010-0
196- 520- 020-0
196- 520- 030-00
196- 520- 040-0
196- 520- 050-0
196- 520- 060-0
196- 520- 070-0
196- 520- 080-00
196- 520- 090-0
196- 520- 100- 000
196- 520- 110- 000
196- 520- 120- 000
196- 520- 130- 000
196- 520- 140- 000
196- 520- 150- 000
196- 520- 160- 000
196- 520- 170- 000
196- 520- 180- 000
196- 520- 190- 000
196- 520- 200- 000
196- 520- 210- 000
196- 520- 220- 000
196- 520- 230- 000
196- 520- 240- 000
196- 520- 250- 000
196- 520- 260- 000
196- 520- 270- 000
196- 520- 280- 000
196- 520- 290- 000
196- 520- 300- 000
196- 520- 310- 000
196- 520- 320- 000
196- 520- 330- 000
196- 520- 340- 000
196- 520- 350- 000
196- 520- 360- 000
196- 520- 370- 000
196- 520- 380- 000
855 LONG BARN DR
867 LONG BARN DR
879 LONG BARN DR
14101 JASPER ST
14091 JASPER ST
14081 JASPER ST
14071 JASPER ST
14061 JASPER ST
14051 JASPER ST
14050 JASPER ST
14060 JASPER ST
14070 JASPER ST
14080 JASPER ST
14090 JASPER ST
14094 JASPER ST
14100 JASPER ST
14110 JASPER ST
14121 SOUTHPORT ST
14111 SOUTHPORT ST
14101 SOUTHPORT ST
14099 SOUTHPORT ST
14095 SOUTHPORT ST
14091 SOUTHPORT ST
14081 SOUTHPORT ST
14071 SOUTHPORT ST
14061 SOUTHPORT ST
741 SAINT ANDREW ST
749 SAINT ANDREW ST
755 SAINT ANDREW ST
763 SAINT ANDREW ST
769 SAINT ANDREW ST
781 SAINT ANDREW ST
789 SAINT ANDREW ST
795 SAINT ANDREW ST
803 SAINT ANDREW ST
800 SAINT ANDREW ST
790 SAINT ANDREW ST
780 SAINT ANDREW ST
770 SAINT ANDREW ST
764 SAINT ANDREW ST
756 SAINT ANDREW ST
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 Levy ( 1)
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
Slight variances may occ
1) Where applicable, th
Copyright © 2013 by
ur due to rounding
e
levy has been rounded down to an even cent for County tax roll purposes.

NBS Page S of 11 03/ 12/ 2025 03: 23: 32PM
773
City of Lathrop
L&MD No. 93- 1 (Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2025/6
APN Address Units
196- 520- 390- 000
196- 520- 400- 000
196- 520- 410- 000
196- 520- 420- 000
196- 520- 430- 000
196- 520- 440- 000
196- 520- 450- 000
196- 520- 460- 000
196- 520- 470- 000
196- 520- 480- 000
196- 520- 490- 000
196- 520-10- 00
196- 520- 00
196- 520-30- 00
196- 520-40- 00
196- 520-50- 00
196- 520-60- 00
196- 520-70- 00
196- 530- 010-0
196- 530- 020-0
196- 530- 030-00
196- 530- 040-0
196- 530- 050-0
196- 530- 060-0
196- 530- 070-0
196- 530- 080-0
196- 530- 090-0
196- 530- 100- 000
196- 530- 110- 000
196- 530- 120- 000
196- 530- 130- 000
196- 530- 140- 000
196- 530- 150- 000
196- 530- 160- 000
196- 530- 170- 000
196- 530- 180- 000
196- 530- 190- 000
196- 530- 200- 000
196- 530- 210- 000
196- 530- 220- 000
196- 530- 230- 000
14070 SOUTHPORT ST
14080 SOUTHPORT ST
14090 SOUTHPORT ST
14094 SOUTHPORT ST
14098 SOUTHPORT ST
14100 SOUTHPORT ST
14120 SOUTHPORT ST
770 QUAKER RIDGE CT
760 QUAKER RIDGE CT
750 QUAKER RIDGE CT
740 QUAKER RIDGE CT
725 QUAKER RIDGE CT
735 QUAKER RIDGE CT
745 QUAKER RIDGE CT
755 QUAKER RIDGE CT
765 QUAKER RIDGE CT
775 QUAKER RIDGE CT
730 QUAKER RIDGE CT
809 SAINT ANDREW ST
817 SAINT ANDREW ST
823 SAINT ANDREW ST
827 SAINT ANDREW ST
831 SAINT ANDREW ST
835 SAINT ANDREW ST
839 SAINT ANDREW ST
909 PINECREST CT
917 PINECREST CT
927 PINECREST CT
931 PINECREST CT
935 PINECREST CT
934 PINECREST CT
930 PINECREST CT
926 PINECREST CT
922 PINECREST CT
916 PINECREST CT
908 PINECREST CT
14076 PINECREST ST
14080 PINECREST ST
14090 PINECREST ST
14094 PINECREST ST
14100 PINECREST ST
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 Levy (1)
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.

Copyright © 2013 by NBS Page 6 of 11 03/ 12/ 2025 03: 23: 32PM 774
City of Lathrop
L&MD No. 93- 1 (Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2025/6
APN Address
196- 530- 240- 000
196- 530- 250- 000
196- 530- 260- 000
196- 530- 270- 000
196- 530- 280- 000
196- 530- 290- 000
196- 530- 300- 000
196- 530- 310- 000
196- 530- 320- 000
196- 530- 330- 000
196- 530- 340- 000
196- 530- 350- 000
196- 530- 360- 000
196- 530- 370- 000
196- 530- 380- 000
196- 530- 390- 000
196- 530- 400- 000
196- 530- 410- 000
196- 530- 420- 000
196- 530- 430- 000
196- 530- 440- 000
196- 530- 450- 000
196- 530- 460- 000
196- 530- 470- 000
196- 530- 480- 000
196- 530- 490- 000
196- 530-00- 00
196- 530-10- 00
196- 530-20- 00
196- 530- 00
196- 530-40- 00
196- 530-50- 00
196- 530-60- 000
196- 530-70- 00
196- 530-80- 000
196- 530-90- 00
196- 530- 600- 000
196- 540- 010-0
196- 540- 020-0
196- 540- 030-0
196- 540- 040-0
14121 CHANTILLY CT
14111 CHANTILLY CT
14101 CHANTILLY CT
14095 CHANTILLY CT
14091 CHANTILLY CT
14081 CHANTILLY CT
14071 CHANTILLY CT
14072 CHANTILLY CT
14080 CHANTILLY CT
14090 CHANTILLY CT
14100 CHANTILLY CT
14106 CHANTILLY CT
14110 CHANTILLY CT
14114 CHANTILLY CT
14120 CHANTILLY CT
14124 CHANTILLY CT
14101 PINECREST ST
14095 PINECREST ST
14091 PINECREST ST
14081 PINECREST ST
14071 PINECREST ST
14061 PINECREST ST
830 SAINT ANDREW ST
826 SAINT ANDREW ST
822 SAINT ANDREW ST
816 SAINT ANDREW ST
808 SAINT ANDREW ST
785 QUAKER RIDGE CT
791 QUAKER RIDGE CT
801 QUAKER RIDGE CT
807 QUAKER RIDGE CT
811 QUAKER RIDGE CT
810 QUAKER RIDGE CT
800 QUAKER RIDGE CT
790 QUAKER RIDGE CT
786 QUAKER RIDGE CT
780 QUAKER RIDGE CT
14401 CEDAR VALLEY DR
14325 CEDAR VALLEY DR
14315 JASPER ST
14235 JASPER ST
Units Levy ( 1)
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.

Copyright © 2013 by NBS Page 7 of 11 03/ 12/ 2025 03: 23: 32PM 775
City of Lathrop
L&MD No. 93- 1 (Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2025/6
APN Address Units Levy ( 1)
196- 540- 050-0
196- 540- 060-0
196- 540- 070-0
196- 540- 080-00
196- 540- 090-0
196- 540- 100- 000
196- 540- 110- 000
196- 540- 120- 000
196- 540- 130- 000
196- 540- 140- 000
196- 540- 150- 000
196- 540- 160- 000
196- 540- 180- 000
196- 540- 190- 000
196- 540- 200- 000
196- 540- 210- 000
196- 540- 220- 000
196- 540- 230- 000
196- 540- 240- 000
196- 540- 250- 000
196- 540- 260- 000
196- 540- 270- 000
196- 540- 280- 000
196- 540- 290- 000
196- 540- 300- 000
196- 540- 310- 000
196- 540- 320- 000
196- 540- 330- 000
196- 540- 340- 000
196- 540- 350- 000
196- 540- 360- 000
196- 540- 370- 000
196- 540- 380- 000
196- 540- 390- 000
196- 540- 400- 000
196- 540- 410- 000
196- 540- 420- 000
196- 540- 430- 000
196- 540- 440- 000
196- 540- 450- 000
196- 540- 460- 000
14225 JASPER ST
14215 JASPER ST
14201 JASPER ST
14125 JASPER ST
14115 JASPER ST
14120 JASPER ST
14200 JASPER ST
14220 JASPER ST
14230 JASPER ST
14300 JASPER ST
14135 SOUTHPORT ST
14130 SOUTHPORT ST
759 SUGAR PINE DR
775 SUGAR PINE DR
787 SUGAR PINE DR
793 SUGAR PINE DR
795 SUGAR PINE DR
801 SUGAR PINE DR
807 SUGAR PINE DR
813 SUGAR PINE DR
817 SUGAR PINE DR
819 SUGAR PINE DR
825 SUGAR PINE DR
831 SUGAR PINE DR
14120 PINECREST ST
14130 PINECREST ST
14131 CHANTILLY CT
812 SUGAR PINE DR
806 SUGAR PINE DR
800 SUGAR PINE DR
794 SUGAR PINE DR
786 SUGAR PINE DR
774 SUGAR PINE DR
762 SUGAR PINE DR
750 SUGAR PINE DR
742 SUGAR PINE DR
14230 CEDAR VALLEY DR
14240 CEDAR VALLEY DR
14300 CEDAR VALLEY DR
14310 CEDAR VALLEY DR
14320 CEDAR VALLEY DR
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.

Copyright © 2013 by NBS Page 8 of 11 03/ 12/ 2025 03: 23: 32PM 776
City of Lathrop
L&MD No. 93- 1 (Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2025/6
APN Address Units Levy (1)
196- 540- 470- 000
196- 540- 480- 000
196- 540- 490- 000
196- 540-00- 00
196- 550- 010-0
196- 550- 020-0
196- 550- 030-0
196- 550- 040-0
196- 550- 050-0
196- 550- 060-0
196- 550- 070-00
196- 550- 080-0
196- 550- 090-0
196- 550- 100- 000
196- 550- 110- 000
196- 550- 120- 000
196- 550- 130- 000
196- 550- 140- 000
196- 550- 150- 000
196- 550- 160- 000
196- 550- 170- 000
196- 550- 180- 000
196- 550- 190- 000
196- 550- 200- 000
196- 550- 210- 000
196- 550- 220- 000
196- 550- 230- 000
196- 550- 240- 000
196- 550- 250- 000
196- 550- 260- 000
196- 550- 270- 000
196- 550- 280- 000
196- 550- 290- 000
196- 550- 300- 000
196- 550- 310- 000
196- 50- 010-0
196- 50- 020-0
196- 50- 030-0
196- 50- 040-0
196- 50- 050-0
196- 50- 060-00
14330 CEDAR VALLEY DR
14400 CEDAR VALLEY DR
14420 CEDAR VALLEY DR
747 SUGAR PINE DR
14134 CHANTILLY CT
14211 PINEWOOD DR
14221 PINEWOOD DR
14301 PINEWOOD DR
14311 PINEWOOD DR
14321 PINEWOOD DR
14401 PINEWOOD DR
14411 PINEWOOD DR
14421 PINEWOOD DR
14501 PINEWOOD DR
14513 PINEWOOD DR
14525 PINEWOOD DR
14537 PINEWOOD DR
14536 PINEWOOD DR
14524 PINEWOOD DR
14512 PINEWOOD DR
14500 PINEWOOD DR
14420 PINEWOOD DR
14410 PINEWOOD DR
14400 PINEWOOD DR
14320 PINEWOOD DR
14300 PINEWOOD DR
14220 PINEWOOD DR
14210 PINEWOOD DR
14200 PINEWOOD DR
14130 PINEWOOD DR
14120 PINEWOOD DR
14110 PINEWOOD DR
830 SUGAR PINE DR
824 SUGAR PINE DR
818 SUGAR PINE DR
963 LONG BARN DR
951 LONG BARN DR
939 LONG BARN DR
927 LONG BARN DR
915 LONG BARN DR
903 LONG BARN DR
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.

Copyright © 2013 by NBS Page 9 of 11 03/ 12/ 2025 03: 23: 32PM 777
City of Lathrop
L&MD No. 93- 1 (Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2025/6
APN Address Units Levy ( 1)
196- 50- 070-0
196- 50- 080-00
196- 50- 090-0
196- 50- 100- 000
196- 50- 110- 000
196- 50- 120- 000
196- 50- 130- 000
196- 50- 140- 000
196- 50- 150- 000
196- 50- 160- 000
196- 50- 170- 000
196- 50- 180- 000
196- 50- 190- 000
196- 570- 010-00
196- 570- 020-0
196- 570- 030-0
196- 570- 040-0
196- 570- 050-0
196- 570- 060-00
196- 570- 070-0
196- 570- 080-0
196- 570- 090-0
196- 570- 100- 000
196- 570- 110- 000
196- 570- 120- 000
196- 570- 130- 000
196- 570- 140- 000
196- 570- 150- 000
196- 570- 160- 000
196- 570- 170- 000
196- 570- 180- 000
196- 570- 190- 000
196- 570- 200- 000
196- 570- 210- 000
196- 570- 220- 000
196- 570- 230- 000
196- 570- 240- 000
196- 570- 250- 000
196- 570- 270- 000
196- 570- 280- 000
196- 570- 290- 000
891 LONG BARN DR
900 LONG BARN DR
912 LONG BARN DR
14823 HARBOR CT
14825 HARBOR CT
14836 HARBOR CT
14824 HARBOR CT
924 LONG BARN DR
936 LONG BARN DR
948 LONG BARN DR
960 LONG BARN DR
972 LONG BARN DR
984 LONG BARN DR
815 CLIFFORD DR
809 CLIFFORD DR
803 CLIFFORD DR
799 CLIFFORD DR
797 CLIFFORD DR
789 CLIFFORD DR
783 CLIFFORD DR
777 CLIFFORD DR
773 CLIFFORD DR
767 CLIFFORD DR
14429 PINE VALLEY DR
14431 PINE VALLEY DR
14435 PINE VALLEY DR
14439 PINE VALLEY DR
14440 PINE VALLEY DR
14432 PINE VALLEY DR
14430 PINE VALLEY DR
770 CLIFFORD DR
780 CLIFFORD DR
786 CLIFFORD DR
794 CLIFFORD DR
800 CLIFFORD DR
806 CLIFFORD DR
812 CLIFFORD DR
818 CLIFFORD DR
824 CLIFFORD DR
830 CLIFFORD DR
14463 SILVER CREEK DR
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.

Copyright © 2013 by NBS Page 10 of 11 03/ 12/ 2025 03: 23: 32PM 778
City of Lathrop
L&MD No. 93- 1 (Woodfield Park Maintenance Zone)
Final Billing Detail Report for Fiscal Year 2025/6
APN Address Units
196- 570- 300- 000
196- 570- 310- 000
196- 570- 320- 000
196- 570- 330- 000
196- 570- 340- 000
196- 570- 350- 000
196- 570- 360- 000
196- 570- 370- 000
196- 570- 380- 000
196- 570- 390- 000
196- 570- 400- 000
196- 570- 410- 000
196- 570- 420- 000
196- 570- 430- 000
196- 570- 440- 000
196- 570- 450- 000
196- 570- 460- 000
196- 570- 470- 000
196- 570- 480- 000
196- 570- 490- 000
196- 570-00- 00
196- 570-10- 00
196- 570-20- 00
196- 570-30- 00
196- 570-40- 00
196- 570-50- 00
196- 570-60- 00
196- 570- 00
196- 570-80- 00
196- 570-90- 00
196- 570- 600- 000
196- 570- 610- 000
14475 SILVER CREEK DR
14487 SILVER CREEK DR
14493 SILVER CREEK DR
14490 SILVER CREEK DR
14484 SILVER CREEK DR
14478 SILVER CREEK DR
14472 SILVER CREEK DR
14466 SILVER CREEK DR
14460 SILVER CREEK DR
833 CLIFFORD DR
827 CLIFFORD DR
821 CLIFFORD DR
803 KILARNEY CT
809 KILARNEY CT
813 KILARNEY CT
821 KILARNEY CT
827 KILARNEY CT
830 KILARNEY CT
824 KILARNEY CT
816 KILARNEY CT
808 KILARNEY CT
800 KILARNEY CT
784 KILARNEY CT
776 KILARNEY CT
768 KILARNEY CT
760 KILARNEY CT
752 KILARNEY CT
744 KILARNEY CT
741 KILARNEY CT
749 KILARNEY CT
757 KILARNEY CT
765 KILARNEY CT
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
Levy ( 1)
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
123. 90
442 Accounts
442 $ 54, 763. 80
Slight variances may occur due to rounding
1) Where applicable, the levy has been rounded down to an even cent for County tax roll purposes.

PAGE LEFT

INTENTIONALLY
BLANK
780
ITEM 5. 1

CITY MANAGER' S REPORT
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING
ITEM: PROPERTY TAX SHARING AGREEMENTS WITH THE

COUNTY OF SAN JOAQUIN
RECOMMENDATION: Council to Consider the Following:

1. Adopt a Resolution to Approve Second Addendum
to Master Property Tax Agreement ( A- 12- 472)
Between the City of Lathrop and County of San
Joaquin Amending the Property Tax Allocation
Methodology and Extending the Term for an
Additional Six ( 6) Years, Up to and Including July
31, 2035; and

2. Adopt a Resolution to Approve Addendum to Tax
Allocation Agreement ( A- 23- 6) Between the City
of Lathrop and County of San Joaquin for the
Allocation of Property Tax for the West Lathrop
Specific Plan Area; and

3. Adopt a Resolution to Approve Addendum to Tax
Allocation Agreement ( A- 96- 341) Between the
City of Lathrop and County of San Joaquin for the
Allocation of Property Tax for the West Lathrop
Specific Plan Area; and

4. Adopt a Resolution to Approve Tax Allocation
Agreement between the City of Lathrop and
County of San Joaquin for the Allocation of
Property Tax for the North Central Lathrop Area;
and

5. Adopt a Resolution to Approve Tax Allocation
Agreement Between the City of Lathrop and
County of San Joaquin for the Allocation of
Property Tax for the Singh Petroleum Area.

SUMMARY:

Since incorporation, the City has entered into several tax sharing agreements with the County of San Joaquin (" County") for the purpose of determining how property tax revenue will be divided after a property is annexed into the City. Under the terms of the initial agreement, property tax revenues were split 90%- County/ 10°/ 0-City.

Over the years, the City and County have renegotiated terms and percentage allocations to more equitably distribute property tax revenues between the City and the County based on service responsibility.
781
CITY MANAGER' S REPORT PAGE 2
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING

PROPERTY TAX SHARING AGREEMENTS WITH SAN JOAQUIN COUNTY In July 2024, City staff made a request to the County to meet and explore amending the current property tax sharing agreements. After analysis and negotiations, the County Administrator and City Manager agreed to propose the following to the Board of Supervisors and the City Council:

1. Amend Property Tax Agreement ( A- 12- 472) (Attachment F) to extend its term for an additional six ( 6) years, up to and including July 31, 2035, confirm the property tax allocation for Annexation Property Tax Base to remain 90%- County/ 10%- City and amend allocation of all Incremental Growth to an allocation of 60%- County/ 40%- City.

2. Add an addendum to Tax Allocation Agreement ( A- 23- 6) (Attachment G) to add tax rate area ( TRA) 007-89 to the list of TRAs included in Agreement ( A23- 6).

3. Add an addendum to Tax Allocation Agreement ( A- 96- 341) (Attachment H) retaining the allocation of property tax for the West Lathrop Specific Plan Area and to remove specific TRA' s, since these are included in other tax allocation agreements pursuant to other amendments that accompany this report.

4. Approve a Tax Revenue Allocation Agreement ( Attachment I) for the allocation of property tax for the North Central Lathrop Area.

5. Approve a Tax Allocation Agreement ( Attachment J) for the allocation of property tax for the Singh Petroleum Area.

The proposed addendums and agreements will revise the formula within the tax rate areas for incremental growth from a ratio of 90%- County/ 10%- City, or 80%- County/ 20%- City to a ratio of 60%- County/ 40%- Cityfor excess of base allocations.

Future annexations approved by the San Joaquin Local Agency Formation Commission ( LAFCo) and all currently undeveloped property in the North Central Lathrop ( NCL) Area as of April 1, 2025, will be subject to the new tax rate ratio.

While these agreements will have no immediate effect on property tax revenue received, the City will receive substantially more property tax revenue than previously anticipated from future development areas. For example, the proposed rate of 60%- County/ 40%- City may generate in the North Central Lathrop project area an estimated additional $ 500 thousand in property tax revenue per year for the City when the project is built out.
782
CITY MANAGER' S REPORT PAGE 3
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING

PROPERTY TAX SHARING AGREEMENTS WITH SAN JOAQUIN COUNTY BACKGROUND:

Since incorporation the City has entered into several tax sharing agreements with the County of San Joaquin (" County") for the purpose of determining how property tax revenue will be divided after property is annexed into the City. Under the terms of the initial agreement, property tax revenues were split 90%- County/ 10°/ 0-City.

In 2016, the City and County entered into the current Master Tax Sharing Agreement, which expires on July 31, 2029. Staff proposes an extension to July 31, 2035.

In July 2024, City staff made a request to the County to meet and explore amending the current property tax sharing agreements. After analysis and negotiations, the County Administrator and City Manager agreed to propose the following to the Board of Supervisors and the City Council:

1. Amend property tax agreement (A- 12- 472) (Attachment F) to extend the term for an additional six ( 6) years, up to and including July 31, 2035.

2. Add addendum to Tax Allocation Agreement ( A- 23- 6) ( Attachment G) to add tax rate area ( TRA) 007-89 to the list of TRAs included in Agreement ( A- 23- 6)

3. Add addendum to Tax Allocation Agreement ( A- 96- 341) (Attachment H) for the allocation of property tax for the West Lathrop Specific Plan Area. This agreement memorializes the removal of certain TRAs from Agreement A- 96- 341 since they are included in other tax sharing agreements pursuant to the other documents included in the report.

4. Approve Tax Revenue Allocation Agreement ( Attachment I) for the allocation of property tax for the North Central Lathrop Area. This agreement will affect all undeveloped property in the North Central Lathrop Area after April 1, 2025.

The new tax ratio shall be: (1) Base Allocation 90%- County/ 10°/ 0-City and ( 2) Excess of Base Allocation: 60%- County/ 40%- City. This change is estimated to increase property tax revenues to the City by $ 500 thousand per year.

5. Approve Tax Allocation Agreement ( Attachment J) for the allocation of property tax for the Singh Petroleum Area. The new tax ratio shall be: (1) Base Allocation 90%- County/ 10°/ 0-City and ( 2) Excess of Base Allocation: 60%- County/ 40%- City.
783
CITY MANAGER' SREPORT PAGE 4
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING

PROPERTY TAX SHARING AGREEMENTS WITH SAN JOAQUIN COUNTY REASON FOR RECOMMENDATION:

The revised tax ratio will more equitably distribute property tax revenues between the City and the County based on service responsibility. The proposed agreements allow property tax revenue allocations to be split relative to the assignment of service responsibilities that come with annexations into the City. Without revision of the agreements, the City would be allocated service responsibilities without a corresponding allocation of revenues to pay for the services, in turn, homeowners and property owners would pay the price. Staff recommends the City Council authorize the proposed agreements and addendums.

FISCAL IMPACT:

The proposed ratios will revise the formula within the tax rate area for incremental growth from either a 90%- County/ 10%- City tax or 80%- County/ 20°/ 0-City split to the proposed 60%- County/ 40%- Citysplit. While this agreement has no immediate effect on property tax revenue received, it will allow more future property tax revenue collected to come to the City to pay for corresponding City services. As a result of these addendums and agreements, the City will collect more than previously anticipated from future development of the designated areas, while homeowners and property owners will see no impact on their property tax bills. 784
CITY MANAGER' S REPORT PAGE 5
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING

PROPERTY TAX SHARING AGREEMENTS WITH SAN JOAQUIN COUNTY ATTACHMENTS:

A. Resolution to Approve Second Addendum to Master Property Tax Agreement ( A- 12- 472) Between the City of Lathrop and County of San Joaquin Amending the Property Tax Allocation Methodology and Extending the Term for an Additional Six ( 6) Years, Up to and Including July 31, 2035 B. Resolution to Approve Addendum to Tax Allocation Agreement ( A- 23- 6) Between the City of Lathrop and County of San Joaquin for the Allocation of Property Tax for the West Lathrop Specific Plan Area C. Resolution to Approve Addendum to Tax Allocation Agreement ( A- 96- 341) Between the City of Lathrop and County of San Joaquin for the Allocation of Property Tax for the West Lathrop Specific Plan Area D. Resolution to Approve Tax Allocation Agreement between the City of Lathrop and County of San Joaquin for the Allocation of Property Tax for the North Central Lathrop Area
E. Resolution to Approve Tax Allocation Agreement Between the City of Lathrop and County of San Joaquin for the Allocation of Property Tax for the Singh Petroleum Area.

F. Second Addendum to Master Property Tax Agreement ( A- 12- 472) G. Addendum to Tax Allocation Agreement ( A- 23- 6)
H. Addendum to Tax Allocation Agreement ( A- 96- 341)
I. Tax Allocation Agreement North Central Lathrop Area
J. Tax Allocation Agreement Singh Petroleum Area
785
CITY MANAGER' S REPORT PAGE 6
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING

PROPERTY TAX SHARING AGREEMENTS WITH SAN JOAQUIN COUNTY APPROVALS:

Cari Ja
Director f Finance
y9. 2DS
Date
idehoicThomas Hedegard Date
Deputy City Manager
4 Salvador Navarrete Date
City Attorney
Step en J. Salvatore Date
City Manager
786
RESOLUTION NO. 25-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LATHROP TO

APPROVE A SECOND ADDENDUM TO MASTER PROPERTY TAX
AGREEMENT ( A- 12- 472) BETWEEN THE CITY OF LATHROP AND

COUNTY OF SAN JOAQUIN AMENDING THE PROPERTY TAX

ALLOCATION METHODOLOGY AND EXTENDING THE TERM FOR AND
ADDITIONAL SIX ( 6) YEARS, UP TO AND INCLUDING JULY 31, 2035 WHEREAS, since incorporation the City has entered into several tax sharing agreements with the County of San Joaquin (" County") for the purpose of determining how property tax revenue will be divided after a property is annexed into the City; and
WHEREAS, under the terms of the initial agreement, property tax revenues were split 90%- County/ 10%- City; and
WHEREAS, over the years, the City and County have renegotiated terms and percentage allocations to more equitably distribute property tax revenues between the City and the County based on service responsibility; and
WHEREAS, in July 2024, City staff made a request to the County to meet and explore amending the current property tax sharing agreements; and
WHEREAS, after analysis and negotiations, the County Administrator and City Manager agreed to propose to the Board of Supervisors and the City Council an amendment to Property Tax Agreement ( A- 12- 472) extending the term for an additional six ( 6) years, up to and including July 31, 2035, confirming the property tax allocation for Annexation Property Tax Base to 90%- County/ 10°/ 0-City and amend allocation for all Incremental Growth to 60%- County/ 40%- City; and
WHEREAS, while this agreement will have no immediate effect on property tax revenue received, it will generate substantially more property tax revenue than previously anticipated in future development areas.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lathrop, does hereby approve the Addendum to the Master Property Tax Agreement ( A- 12- 472) between the City of Lathrop and County of San Joaquin amending the property tax allocation methodology and extending the term for an additional six ( 6) years, up to and including July 31, 2035.

Page 1 of 2 ends

Attachment " A"
787
The foregoing resolution was passed and adopted this 14th day of April, 2025, by the following vote of the City Council, to wit:

AYES:

NOES:

ABSTAIN:

ABSENT:

Paul Akinjo, Mayor
ATTEST: APPROVED AS TO FORM:

Teresa Vargas, City Clerk Salvador Navarrete, City Attorney

Page 2 of 2 ends

Attachment " A"
788
RESOLUTION NO. 25-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LATHROP TO

APPROVE

BETWEEN THE

ADDENDUM

CITY OF LATHROP
TO TAX
AND

ALLOCATION

COUNTY OF
AGREEMENT( A-23-6)

SAN JOAQUIN FOR

THE ALLOCATION OF PROPERTY TAX FOR THE WEST LATHROP

SPECIFIC PLAN AREA
WHEREAS, since incorporation the City has entered into several tax sharing agreements with the County of San Joaquin (" County") for the purpose of determining how property tax revenue will be divided after a property is annexed into the City; and
WHEREAS, under the terms of the initial agreement, property tax revenues were split 90%- County/ 10%- City; and
WHEREAS, over the years, the City and County have renegotiated terms and percentage allocations to more equitably distribute property tax revenues between the City and the County based on service responsibility; and
WHEREAS, in 2022, the City and County amended the 1996 West Lathrop Specific Plan Property Tax Sharing Agreement ( A- 23- 6) to revise the property tax ratio from 90%- County/ 10%- City tax split to a 60%- County/ 40%- City; and
WHEREAS, in July 2024, City staff made a request to the County to meet and explore amending the current property tax sharing agreements; and
WHEREAS, after analysis and negotiations, the County Administrator and City Manager agreed to propose to the Board of Supervisors and the City Council an addendum to Tax Allocation Agreement ( A- 23- 6) to add tax rate area ( TRA) 007-89 to the list of TRAs; and
WHEREAS, while this agreement will have no immediate effect on property tax revenue received, it will generate substantially more property tax revenue than previously anticipated in future development areas.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lathrop, does hereby approve the proposed Addendum to Tax Allocation Agreement ( A- 23- 6) between the City of Lathrop and County of San Joaquin to add TRA 007-89 to the list of tax areas included in Tax Allocation Agreement ( A- 23- 6) for the Allocation of Property Tax for the West Lathrop Specific Plan Area.

Page 1 of 2 ends

Attachment " B"
789
The foregoing resolution was passed and adopted this 14th day of April, 2025, by the following vote of the City Council, to wit:

AYES:

NOES:

ABSTAIN:

ABSENT:

Paul Akinjo, Mayor
ATTEST: APPROVED AS TO FORM:

Teresa Vargas, City Clerk Salvador Navarrete, City Attorney Attachment " B"

Page 2 of 2 ends

790
RESOLUTION NO. 25-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LATHROP TO APPROVE ADDENDUM TO TAX ALLOCATION AGREEMENT ( A- 96- 341)

BETWEEN THE CITY OF LAHTROP AND COUNTY OF SAN JOAQUIN FOR

THE ALLOCATION OF PROPERTY TAX FOR THE WEST LATHROP SPECIFIC PLAN
WHEREAS, since incorporation the City has entered into several tax sharing agreements with the County of San Joaquin (" County") for the purpose of determining how property tax revenue will be divided after a property is annexed into the City; and
WHEREAS, under the terms of the initial agreement, property tax revenues were split 90°/ o- County/ 10%- City; and
WHEREAS, over the years, the City and County have renegotiated terms and percentage allocations to more equitably distribute property tax revenues between the City and the County based on service responsibility; and WHEREAS, in 2022, the City and County amended the revise the property tax ratio from 90%- County/ 10°/ 0-City tax split to a 60%- County/ 40°/ 0-City 1996 West Lathrop Specific Plan Property Tax Sharing Agreement ( A- 96- 341) to ; and WHEREAS, in July 2024, City staff made a request to the County to meet and explore amending the current property tax sharing agreements; and WHEREAS, after analysis and negotiations, the County Administrator and City Manager agreed to propose to the Board of Supervisors and the City Council an addendum to Tax Allocation Agreement ( A- 96- 341) for the allocation of property tax for the West Lathrop Specific Plan Area. This addendum will memorialize the removal of certain TRAs from Agreement A- 96- 341 since these are now to be included in other tax allocation agreements pursuant to resolutions accompanying this resolution; and
WHEREAS, while this agreement will have no immediate effect on property tax revenue received, it will generate substantially more property tax revenue than previously anticipated in future development areas.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lathrop, does hereby approve the proposed Addendum to Tax Allocation Agreement ( A- 96- 341) Between the City of Lathrop and County of San Joaquin for the allocation of property tax for the West Lathrop Specific Plan Area.

Page 1 of 2 ends

Attachment " C"
791
The foregoing resolution was passed and adopted this 14th day of April, 2025, by the following vote of the City Council, to wit:

AYES:

NOES:

ABSTAIN:

ABSENT:

Paul Akinjo, Mayor
ATTEST: APPROVED AS TO FORM:

Teresa Vargas, City Clerk Salvador Navarrete, City Attorney

Page 2 of 2 ends

Attachment " C"
792
RESOLUTION NO. 25-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LATHROP TO

APPROVE TAX ALLOCATION AGREEMENT BETWEEN THE CITY OF

LATHROP AND COUNTY OF SAN JOAQUIN FOR THE ALLOCATION OF

PROPERTY TAX FOR THE NORTH CENTRAL LATHROP AREA
WHEREAS, since incorporation the City has entered into several tax sharing agreements with the County of San Joaquin (" County") for the purpose of determining how property tax revenue will be divided after a property is annexed into the City; and
WHEREAS, under the terms of the initial agreement, property tax revenues were split 90°/ 0- County/ 10%- City; and
WHEREAS, over the years, the City and County have renegotiated terms and percentage allocations to more equitably distribute property tax revenues between the City and the County based on service responsibility; and WHEREAS, after analysis and negotiations, the County Administrator and City Manager agreed to propose to the Board of Supervisors and the City Council a Tax Revenue Allocation Agreement for the allocation of property tax for the North Central Lathrop Area; and
WHEREAS, this agreement will affect all property in the North Central Lathrop Area that is undeveloped as of April 1, 2025; and WHEREAS, the new tax ratio shall be: ( 1) Base Allocation 90%- County/ 10%- City and ( 2) Excess of Base Allocation: 60Wo- County/ 40°/ 0-City; and WHEREAS, while this agreement will have no immediate effect on property tax revenue received, it will generate substantially more property tax revenue than previously anticipated in future development areas.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lathrop, does hereby approve the proposed Tax Allocation Agreement for the North Central Lathrop Area.

Page 1 of 2 ends

Attachment " D"
793
The foregoing resolution was passed and adopted this 14th day of April, 2025, by the following vote of the City Council, to wit:

AYES:

NOES:

ABSTAIN:

ABSENT:

Paul Akinjo, Mayor
ATTEST: APPROVED AS TO FORM:

Teresa Vargas, City Clerk Salvador Navarrete, City Attorney

Page 2 of 2 ends

Attachment " D"
794
RESOLUTION NO. 25-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LATHROP TO

APPROVE TAX ALLOCATION AGREEMENT BETWEEN THE CITY OF

LATHROP AND COUNTY OF SAN JOAQUIN FOR THE ALLOCATION

OF PROPERTY TAX FOR THE SINGH PETROLEUM AREA
WHEREAS, since incorporation the City has entered into several tax sharing agreements with the County of San Joaquin (" County") for the purpose of determining how property tax revenue will be divided after a property is annexed into the City; and
WHEREAS, under the terms of the initial agreement, property tax revenues were split 90%- County/ 10%- City; and
WHEREAS, over the years, the City and County have renegotiated terms and percentage allocations to more equitably distribute property tax revenues between the City and the County based on service responsibility; and WHEREAS, after analysis and negotiations, the County Administrator and City Manager agreed to propose to the Board of Supervisors and the City Council a Tax Revenue Allocation Agreement for the allocation of property tax for the Singh Petroleum Area; and
WHEREAS, this agreement will affect all property undeveloped in the Singh Petroleum Area on or after April 1, 2025; and
WHEREAS, the new tax ratio shall be: ( 1) Base Allocation 90%- County/ 10%- City and ( 2) Excess of Base Allocation: 60%- County/ 40%- City; and WHEREAS, while this agreement will have no immediate effect on property tax revenue received, it will generate substantially more property tax revenue than previously anticipated in future development areas.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lathrop, does hereby approve the proposed Tax Allocation Agreement for the Singh Petroleum Area.

Page 1 of 2 ends

Attachment " E"
795
The foregoing resolution was passed and adopted this 14th day of April, 2025, by the following vote of the City Council, to wit:

AYES:

NOES:

ABSTAIN:

ABSENT:

Paul Akinjo, Mayor
ATTEST: APPROVED AS TO FORM:

Teresa Vargas, City Clerk Salvador Navarrete, City Attorney

Page 2 of 2 ends

Attachment " E"
796
SECOND ADDENDUM TO MASTER PROPERTY TAX AGREEMENT ( A- 12- 472)

BETWEEN THE CITY OF LATHROP AND COUNTY OF SAN JOAQUIN AMENDING

THE PROPERTY TAX ALLOCATION METHODOLOGY AND EXTENDING THE TERM FOR AN ADDITIONAL SIX (6) YEARS, UP TO AND INCLUDING JULY 31, 2035

1. ADDENDUM.

This addendum between the CITY OF LATHROP, a municipal corporation (" City"), and the COUNTY OF SAN JOAQUIN, a political subdivision of the State of California County") of the Property Tax Transfer Agreement entitled Agreement for Property Tax Allocation Upon Annexation ( A- 12- 472), (hereinafter " The Master Property Tax Agreement"), is entered into this day of April 2025 pursuant to Resolution No. adopted by the Board of Supervisors of County, and Resolution No. adopted by the City Council of City. This addendum revises section 2 and extends the term of the Master Property Tax Agreement for an additional six ( 6) years, up to and including July 31, 2035.

Section 2 is hereby amended in its entirety as follows:

PROPERTY TAX ALLOCATION.

Upon each new annexation after the effective date of this addendum, property tax allocation for the Annexation Property Tax Base shall be pursuant to the ratio of 10% CITY and 90% COUNTY, and all Incremental Growth thereof pursuant to the ratio of 40% CITY and 60% COUNTY.

All the terms of the Agreement, and any amendments thereto, are incorporated and made part of the Addendum.

2. COUNTERPARTS
This agreement may be executed in two counterparts, each of which shall constitute an original.

IN WITNESS WHEREOF, the City of Lathrop has authorized the execution of this Agreement by its Mayor, and San Joaquin County has authorized its execution by the Chairman of its Board of Supervisors in accordance with Resolution No. on the dates set forth below.
1 Attachment " F"
797

CITY OF LATHROP COUNTY OF SAN JOAQUIN
By:

Paul Akinjo
Mayor
By:

Paul Canepa
Chair, Board of Supervisors
Dated: Dated:

ATTEST: ATTEST:

By: By:

Teresa Vargas
City Clerk
APPROVED AS TO FORM:

By:

Rachel DeBord
Clerk of the Board
By:

Salvador Navarrete Edward J. Kiernan
City Attorney County Counsel
Attachment " F"
2 798
ADDENDUM TO TAX ALLOCATION AGREEMENT (A- 23- 6) BETWEEN THE

CITY OF LATHROP AND COUNTY OF SAN JOAQUIN FOR THE ALLOCATION OF

PROPERTY TAX FOR THE WEST LATHROP SPECIFIC PLAN AREA

1. ADDENDUM.

This addendum between the CITY OF LATHROP, a municipal corporation (" City"), and the COUNTY OF SAN JOAQUIN, a political subdivision of the State of California County"), of the Tax Allocation Agreement for the Allocation of Property Tax for the West Lathrop Specific Plan Area ( A- 23- 6), ( hereinafter " Agreement"), is entered into this day of April 2025 pursuant to Resolution No. , adopted by the Board of Supervisors of County, and Resolution No. , adopted by the City Council of City. This addendum adds Tax Rate Area ( TRA) 007-89 to the list of TRAs included in the Agreement.

All the terms of the Agreement, and any amendments thereto, are incorporated and made part of the Addendum.

2. COUNTERPARTS
This agreement may be executed in two counterparts, each of which shall constitute an original.

CITY OF LATHROP COUNTY OF SAN JOAQUIN
By:

Paul Akinjo
Mayor
By:

Paul Canepa
Chair, Board of Supervisors
Dated: Dated:

ATTEST: ATTEST:

By: By:

Teresa Vargas
City Clerk
APPROVED AS TO FORM:

By:

Salvador Navarrete
City Attorney
Rachel DeBord
Clerk of the Board
By:

Edward J. Kiernan
County Counsel
Attachment " G"
2 800
ADDENDUM TO TAX ALLOCATION AGREEMENT (A- 96- 341) BETWEEN THE

CITY OF LATHROP AND COUNTY OF SAN JOAQUIN FOR THE ALLOCATION OF

PROPERTY TAX FOR THE WEST LATHROP SPECIFIC PLAN AREA

1. ADDENDUM.

This addendum between the CITY OF LATHROP, a municipal corporation ("City"), and the COUNTY OF SAN JOAQUIN, a political subdivision of the State of California County"), of the Tax Allocation Agreement for the Allocation of Property Tax for the West Lathrop Specific Plan Area (A- 96- 341), (hereinafter "Agreement"), is entered into this day of April 2025 pursuant to Resolution No. , adopted by the Board of Supervisors of County, and Resolution No. , adopted by the City Council of City. This addendum memorializes the removal from A- 96- 341 the following Tax Rate Areas ("TRAs") covered by subsequent agreements: 007-8, 007-9, 007-80, 007- 091 ( A- 23- 6); 007-89 (A- 25- ); and 007-14, 102- 044 (A- 25- ).

2. COUNTERPARTS
This agreement may be executed in two counterparts, each of which shall constitute an original.

CITY OF LATHROP COUNTY OF SAN JOAQUIN
By:

Paul Akinjo
Mayor
By:

Paul Canepa
Chair, Board of Supervisors
Dated: Dated:

ATTEST: ATTEST:

By: By:

Teresa Vargas
City Clerk
APPROVED AS TO FORM:

By:

Rachel DeBord
Clerk of the Board
By:

Salvador Navarrete Edward J. Kiernan
City Attorney County Counsel
Attachment " H"
2 802

TAX ALLOCATION AGREEMENT BETWEEN THE CITY OF LATHROP AND

COUNTY OF SAN JOAQUIN FOR THE ALLOCATION OF PROPERTY TAX FOR

THE NORTH CENTRAL LATHROP AREA
This Tax Revenue Allocation Agreement between the CITY OF LATHROP, a municipal corporation (" City"), and the COUNTY OF SAN JOAQUIN, a political subdivision of the State of California (" County"), for the North Central Lathrop (NCL) area, is entered into this day of April 2025 pursuant to Resolution No. adopted by the Board of Supervisors of County and Resolution No. adopted by the City Council of City.

RECITALS
A. City and County staff wish to amend the Revenue Sharing Upon Annexation Agreement ( A- 96- 341) to adopt a revised allocation for property developed on or after April 1, 2025, in the NCL area.

B. This Agreement involves the following Tax Rate Area (TRA): 007-14.

C. The City and County recognize that the purpose of this agreement is to make equitable allocation and distribution of available revenues consistent with the terms of existing law as mutually understood by the parties and to maximize each party' s ability to deliver essential government services in the NCL area.

D. This Agreement is intended to satisfy the requirements of Revenue and Taxation Code § 99( b).

AGREEMENT
NOW, THEREFORE, in consideration of the promises and acts described herein, the City and County agree as follows:

Section 1. Recitals

1.. The foregoing recitals are true and correct and are part of this agreement.

Section 2. Establishment of Separate Tax Rate Area

2. 1. County will work with the County Auditor -Controller to establish a separate Tax Rate Area ( TRA) for a portion of NCL Area and will report to City the actual amount 1 Attachment " I"
803
of the 1% ad valorem property tax revenues' available for allocation and distribution from the TRA under this agreement.

2.. All currently developed property2 in the NCL Area, which is currently in TRA 007-14 as of April 1, 2025, shall remain in TRA 007-14.

2. 3. All currently undeveloped property in the NCL Area, which is currently in TRA 007-14 as of April 1, 2025, shall be transferred to the new TRA created under Section 2. 1.

Section 3. Property Tax Allocation

3. 1. Base Allocation: Shall mean the assessed valuation applicable to property and improvements within the TRA created in Section 2. 1 and referenced in Section 2. 3 being annexed at the time the application for annexation was submitted to the Local Agency Formation Commission ( LAFCo), and shall be allocated pursuant to the ratio of 90% County and 10% City.

3. 2. Excess of Base Allocation: That portion of the taxes levied each year in excess of the Base Amount, shall be allocated pursuant to the ratio of 60% County and 40% City and is applicable to the TRA created in Section 2. 1 and referenced in Section

2. 3.

3.. Property Tax Allocation Agreement. City and County agree that this Agreement shall apply to determine the allocation between the parties of property tax and revenue generated from the NCL area in lieu of the negotiation process set forth in California Revenue and Taxation Code Section 99( e).

Section 4. Additional Documents
1% AD VALOREM PROPERTY TAX REVENUES is defined to mean: The 1% ad valorem property tax authorized by Article 13A, section 1 of the California Constitution, assessed on the full value of the property in the Annexation Areas, to include both the base property tax revenues and the incremental property tax revenues. " Base property tax revenues" means property tax revenues accruing to each affected agency in the applicable fiscal year, based on the AB -8 gross levy prior to adjustments and revenue transfers relative to the Educational Revenue Augmentation Fund ( ERAF). "Incremental property tax revenues" means the amount of property tax revenues attributable to growth in assessed valuation for the affected tax rate area identified for the Annexation Areas.
z DEVELOPED PROPERTY is defined to mean ( a) any residential property for which a building permit has been issued in accordance with the zoning of the areas mentioned in this agreement and ( b) any non- residential property ( mixed use, employment center, transit oriented development, etc.) that is within the boundaries of a final subdivision map that is intended to create individual development parcels or is otherwise recorded for purposes of development in accordance with the zoning of the areas mentioned in this agreement. 2 Attachment " I"
804

4.1. City and County agree to cooperate in the execution of any additional documents which may be required to carry out the terms of this agreement.

Section 5. Effective Date

5. 1. This agreement shall become effective upon the latest of the dates it is signed below by the City Mayor and the County Chair of the Board.

Section 6. Termination

6. 1. This Agreement governs the revenue sharing between City and County for the NCL area and may be terminated by either party hereto upon six months' notice. Said termination shall not affect annexations for which the LAFCo Executive Officer has issued a certificate of completion prior to the effective date of termination.

Section 7. Indemnification

7. 1. In the event that this agreement is the subject of a legal challenge, each party will provide for their own defense and will cooperate in the defense of the terms of this agreement and the implementation of any judgement issued in such a lawsuit.

Section 8. Counterparts

8. 1. This agreement may be executed in two counterparts, each of which shall constitute an original.
3 Attachment " I"
805
IN WITNESS WHEREOF, the City of Lathrop has authorized the execution of this Agreement by its Mayor, and San Joaquin County has authorized its execution by the Chairman of its Board of Supervisors in accordance with Resolution No. on the dates set forth below.

CITY OF LATHROP COUNTY OF SAN JOAQUIN
By:

Paul Akinjo
Mayor
By:

Paul Canepa
Chair, Board of Supervisors
Dated: Dated:

ATTEST: ATTEST:

By: By:

Teresa Vargas
City Clerk
APPROVED AS TO FORM:

By:

Salvador Navarrete
City Attorney
Rachel DeBord
Clerk of the Board
By:

Edward J. Kiernan
County Counsel
Attachment " I"
4 806

TAX ALLOCATION AGREEMENT BETWEEN THE CITY OF LATHROP AND

COUNTY OF SAN JOAQUIN FOR THE ALLOCATION OF PROPERTY TAX FOR

THE SINGH PETROLEUM AREA
This Tax Revenue Allocation Agreement between the CITY OF LATHROP, a municipal corporation (" City"), and the COUNTY OF SAN JOAQUIN, a political subdivision of the State of California (" County"), for the Singh Petroleum ( Singh) area, is entered into this day of April 2025 pursuant to Resolution No. , adopted by the Board of Supervisors of County and Resolution No. , adopted by the City Council of City.

B. This Agreement involves the following Tax Rate Area ( TRA): 102- 044.

C. The City and County recognize that the purpose of this agreement is to make equitable allocation and distribution of available revenues consistent with the terms of existing law as mutually understood by the parties and to maximize each party' sability to deliver essential government services in the Singh area.

D. This Agreement is intended to satisfy the requirements of Revenue and Taxation Code § 99( b).

AGREEMENT
NOW, THEREFORE, in consideration of the promises and acts described herein, the City and County agree as follows:

Section 1. Recitals

1.. The foregoing recitals are true and correct and are part of this agreement.

Section 2. Establishment of Separate Tax Rate Area

2. 1. Upon completion of the annexation process, the County Auditor -Controller shall establish a separate Tax Rate Area ( TRA) for the Singh area, currently in TRA 102- 1 Attachment " J"
807
044, and will report to City the actual amount of the 1% ad valorem property tax revenues' available for allocation and distribution from the TRA under this agreement.

Section 3. Property Tax Allocation

3. 1. Base Allocation: Shall mean the assessed valuation applicable to property and improvements within the Singh area being annexed at the time the application for annexation was submitted to the Local Agency Formation Commission ( LAFCo), and shall be allocated pursuant to the ratio of 90% County and 10% City.

3. 2. Excess of Base Allocation: That portion of the taxes levied each year in excess of the Base Amount, shall be allocated pursuant to the ratio of 60% County and 40% City.

3.. Property Tax Allocation Agreement. City and County agree that this Agreement shall apply to determine the allocation between the parties of property tax and revenue generated from the Singh area in lieu of the negotiation process set forth in California Revenue and Taxation Code Section 99( e).

Section 4. Additional Documents

4. 1. City and County agree to cooperate in the execution of any additional documents which may be required to carry out the terms of this agreement.

Section 5. Effective Date

5. 1. This agreement shall become effective upon the latest of the dates it is signed below by the City Mayor and the County Chair of the Board.

Section 6. Termination

6. 1. This Agreement governs the revenue sharing between City and County for the Singh area and may be terminated by either party hereto upon six months' notice. 1% AD VALOREM PROPERTY TAX REVENUES is defined to mean: The 1% ad valorem property tax authorized by Article 13A, section 1 of the California Constitution, assessed on the full value of the property in the Annexation Areas, to include both the base property tax revenues and the incremental property tax revenues. " Base property tax revenues" means property tax revenues accruing to each affected agency in the applicable fiscal year, based on the AB -8 gross levy prior to adjustments and revenue transfers relative to the Educational Revenue Augmentation Fund ( ERAF). "Incremental property tax revenues" means the amount of property tax revenues attributable to growth in assessed valuation for the affected tax rate area identified for the Annexation Areas.
2 Attachment " J"
808
Said termination shall not affect annexations for which the LAFCo Executive Officer has issued a certificate of completion prior to the effective date of termination.

Section 7. Indemnification

Section 8. Counterparts

8. 1. This agreement may be executed in two counterparts, each of which shall constitute an original.

CITY OF LATHROP COUNTY OF SAN JOAQUIN
By:

Paul Akinjo
Mayor
By:

Paul Canepa
Chair, Board of Supervisors
Dated: Dated:

ATTEST: ATTEST:

By: By:

Teresa Vargas
City Clerk
APPROVED AS TO FORM:

By:

Rachel DeBord
Clerk of the Board
By:

Salvador Navarrete Edward J. Kiernan
City Attorney County Counsel
Attachment " J"
4 810
ITEM 5. 2

CITY MANAGER' S REPORT
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING
ITEM: REVIEW AND CONSIDER FINAL DESIGN FOR

FOUNTAIN AT THE BASIN PARK AT WOODFIELD

ASSOCIATED WITH HISTORIC LATHROP
BEAUTIFICATION PROJECT, CIP GG 24-3
RECOMMENDATION: Council to Consider Final Design for the Fountain at The Basin Park at Woodfield associated with Historic
Lathrop Beautification Project, CIP GG 24-3
SUMMARY:

On July 10, 2023, City Council approved the creation of Capital Improvement Project CIP) GG 24-3 for Historic Lathrop Beautification ( Project). The Project incorporated two beautification elements: ( 1) gateway arches on 5th Street and Lathrop Road and 5th Street and Louise Avenue; and ( 2) a water fountain at the Basin Park at Woodfield. The gateway arches are currently under construction. The current project budget is $ 1. 3 million.

Improvement plans for the water fountain have been completed by Westwood Professional Services, Inc. (Westwood). The engineers estimate projects construction cost for the fountain to be $ 1. 8 million.

Staff is requesting Council review the renderings for the final design of the fountain project and provide direction on the elements to incorporate and identify a funding source for the increased budget. Upon approval of the fountain design and funding, staff will proceed with the construction of the fountain pursuant to the improvement plans.

BACKGROUND:

At the July 10, 2023 City Council meeting, Council created CIP GG 24-3 for installation of gateway arches on 5th Street near the Lathrop Road and Louise Avenue intersections, and construction of a water fountain at the Basin Park at Woodfield.

The gateway arches are currently under construction while the improvement plans for the fountain are completed and ready to be issued with a request for bids for construction. The fountain design features an illuminated 40' diameter fountain, concrete seatwalls, LED bollards, and landscape with flowering and palm trees. 811
CITY MANAGER' S REPORT PAGE 2
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING

REVIEW AND CONSIDER FINAL DESIGN FOR FOUNTAIN AT THE BASIN PARK

AT WOODFIELD ASSOCIATED WITH HISTORIC LATHROP BEAUTIFICATION PROJECT, CIP GG 24-3
RECOMMENDATION:

Staff is requesting Council review the renderings for the final design of the fountain and provide feedback on the elements to incorporate. Staff will use Council feedback to estimate the project budget and identify a
funding source. Staff will return to
Council at a later date to request approval of a construction contract and the corresponding budget amendment.

FISCAL IMPACT:

The total fiscal impact of CIP GG 24-3 Historic Lathrop Beautification Project is estimated to be $ 3. 1 million ($ 1. 3 million currently budgeted for historic arches component + $ 1. 8 million anticipated for fountain element). Staff will return to Council with a proposed budget amendment when a further defined scope and potential funding source has been identified.
812
CITY MANAGER' S REPORT PAGE 3
APRIL 14, 2025 CITY COUNCIL REGULAR MEETING

REVIEW AND CONSIDER FINAL DESIGN FOR FOUNTAIN AT THE BASIN PARK

AT WOODFIELD ASSOCIATED WITH HISTORIC LATHROP BEAUTIFCATION PROJECT, CIP GG 24-3
APPROVALS:

Oy- L $' - to25'
Angel A1arca Date
Assistant Engineer
Brad
City
aylor
ngineer
Cari Jam
Finance b' rector
Date
14/ 04) 75
9%j.4aaS
Date

8. 2oZs
Michael King Date
Assistant City Manager
Salvador Navarrete Date
City Attorney
g 1491. 5 -
L/.. I e3. 2S
Step en J. Salvatore Date
City Manager
813

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INTENTIONALLY
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Lathrop City CouncilApril 14, 2025

Lathrop City Council
April 14, 2025