File #: RES 19-091    Name: Property tax transfer MCO to City of Greenfield
Type: BoS Resolution Status: Passed - Intergovernmental & Legislative Affairs Office
File created: 6/18/2019 In control: Board of Supervisors
On agenda: 7/9/2019 Final action: 7/9/2019
Title: Approve a property tax transfer between the County of Monterey and the City of Greenfield for the proposed "Mira Monte Annexation" of 31+ acres to the City of Greenfield (Assessor's Parcel Number 109-232-001 and 008).
Attachments: 1. Board Report, 2. Annexation Map, 3. AG Land Trust Letter, 4. RESO draft 07.22.16, 5. Completed Board Order & Resolution No. 26

Title

Approve a property tax transfer between the County of Monterey and the City of Greenfield for the proposed “Mira Monte Annexation” of 31+ acres to the City of Greenfield (Assessor’s Parcel Number 109-232-001 and 008).

 

Report

RECOMMENDATION:

It is recommended that the Board of Supervisors:

Approve a property tax transfer between the County of Monterey and the City of Greenfield for the proposed “Mira Monte Annexation” of 31± acres to the City of Greenfield (Assessor’s Parcel Number 109-232-001 and 008).

 

SUMMARY:

The Local Agency Formation Commission of Monterey County (LAFCO) is in receipt of an application for the Mira Monte annexation of 31 ± acres to the City of Greenfield.  LAFCO policy requires the City and the County to approve a property tax transfer in order for the application to proceed in the LAFCO process.

 

DISCUSSION:

The proposed annexation area is located within the City of Greenfield sphere of influence.  The property is adjacent to and immediately west of the existing city limits (map attached).  Pursuant to a memorandum of understanding between the City, the County and LAFCO, the applicant has agreed to pay an agricultural mitigation fee of $120,000 to the Ag Land Trust of Monterey County.  The Ag Land Trust has agreed to the payment of the mitigation fee (letter attached).

 

Revenue and Taxation Code Section 99 (Chapter 282), as amended by Senate Bill 180 (Chapter 801) provides for a County Board of Supervisors to determine an appropriate property tax transfer for all jurisdictional charges occurring within the County.  In this case, the City of Greenfield and the County of Monterey seek to enter into a property tax transfer for the proposed Mira Monte annexation.

 

Pursuant to Board of Supervisors Resolution 80-249, the proposed annexation will result in a change of jurisdictional responsibility and, accordingly, both property tax base and increment within Tax Rate Area 078-001 are included in the attached property tax transfer resolution.

 

After annexation, the County will retain 21.08% of the property tax base in TRA 078-001.

The City of Greenfield will receive 5.10% of the property tax base.  After annexation, the City of Greenfield will receive 7.57% of the property tax increment.  The County will receive 18.61% of the property tax increment.

 

OTHER AGENCY INVOLVEMENT:

The County Auditor-Controller assisted in determining the appropriate percentages of property tax base and increment to be transferred in this annexation proposal.  The Greenfield City Council approved the property tax transfer on May 28, 2019.

 

FINANCING:

The property tax transfer recognizes that it is appropriate to shift specified amounts of property tax revenue to account for the shift in service responsibility when a city annexes territory previously under the County’s jurisdictional authority.

 

BOARD OF SUPERVISORS STRATEGIC INITIATIVES:

This action provides for orderly city growth and an appropriate distribution of property tax revenue upon annexation.

 

Mark a check to the related Board of Supervisors Strategic Initiatives

 

Economic Development

X                     Administration

Health & Human Services

Infrastructure

Public Safety

 

Prepared by: Maegan Ruiz-Ignacio, Administrative Assistant-Confidential, ext. 5508

Approved by: Nicholas E. Chiulos, Assistant County Administrative Officer, ext. 5145

 

___________________________________________                              ____________________

Nicholas E. Chiulos, Assistant County Administrative Officer                                          Date

 

Attachments are on file with the Clerk of the Board

 

Attachments:

-                     Annexation Map

-                     AG Land Trust Letter

-                     Draft Resolution