CITY OF Los ANGELES OFFICE OF THE BOARD OF PUBLIC WORKS CALIFORNIA MEMBERS BOARD OF PUBLIC WORKS
ANDREA A. ALARCON 200 NORTH SPRING STREET PRESIDENT ROOM 361, CITY HALL LOS ANGELES, CA 90012 JERILYN LOPEZ MENDOZA (213) 978-0261 VICE PRESIDENT (213) 978-0278 Fax
JOHN J. CHOI ARLEEN P. TAYLOR PRESIDENT PRO TEMPORE EXECUTIVE OFFICER
http://www.bpw.lacity.org STEVEN T. NUTTER ANTONIO VILLARAIGOSA COMMISSIONER R. MAYOR VALERIE LYNNE SHAW COMMISSIONER January 20, 2012 #1 BOS
Mayor Antonio R. Villaraigosa City Council Room 305 Room 395 City Hall City Hall Attn: Pamela Finley
Subject: RESOLUTION APPROVING AND ACCEPTING A NEGOTIATED EXCHANGE OF PROPERTY TAX REVENUES RESULTING FROM ANNEXATION TO THE COUNTY SANITATION DISTRICT NO.1 OF THE PROPERTY LOCATED AT 243 W. 93Ro STREET FOR THE PURPOSE OF SEWERAGE SERVICE
As recommended in the accompanying report of the Director of the Bureau of Sanitation, which this Board has adopted, the Board of Public Works requests that the City Council, subject to concurrence of the Mayor, adopt the joint resolution (Transmittal No. 1) approving and accepting a negotiated exchange of property tax revenues resulting from annexation to County Sanitation District No. 1 (CSD No. 1) of the property located at 243 W. 93rd Street, Assessor Parcel Number 6040-039-019, for the purpose of sewerage service.
FISCAL IMPACT
The recommendation in this report will reduce potential future property tax revenues available to the General Fund by $0.12 per year.
Respectfully submitted, L./<"""-A:.....-v"~....-_.;-""' ~Officer APT:mp arks
AN EQUAL EMPLOYMENT OPPORTUNITY - AFFIRMATIVE ACTION EMPLOYER Recyclable and made from recycled waste @ CITY OF Los ANGELES OFFICE OF THE BOARD OF PUBLIC WORKS CALIFORNIA MEMBERS BOARD OF PUBLIC WORKS
ANDREA A. ALARCON 200 NORTH SPRING STREET PRESIDENT ROOM 361, CITY HALL LOS ANGELES, CA 90012 JERILYN LOPEZ MENDOZA (213} 978-0261 VICE PRESIDENT (213) 978-0278 Fax
JOHN J.CHOI ARLEEN P. TAYLOR PRESIDENT PRO TEMPORE EXECUTIVE OFFICER
STEVEN T. NUTTER http://www.bpw.lacity.org COMMISSIONER ANTONIO R. VILLARAIGOSA MAYOR VALERIE LYNNE SHAW COMMISSIONER January 20, 2012 #1 BOS
Mayor Antonio R Villaraigosa City Council Room 305 Room 395 City Hall City Hall Attn: Pamela Finley
Subject: RESOLUTION APPROVING AND ACCEPTING A NEGOTIATED EXCHANGE OF PROPERTY TAX REVENUES RESULTING FROM ANNEXATION TO THE COUNTY SANITATION DISTRICT NO. 1 OF THE PROPERTY LOCATED AT 243 W. 93RD STREET FOR THE PURPOSE OF SEWERAGE SERVICE
As recommended in the accompanying report of the Director of the Bureau of Sanitation, which this Board has adopted, the Board of Public Works requests that the City Council, subject to concurrence of the Mayor, adopt the joint resolution (Transmittal No. 1) approving and accepting a negotiated exchange of property tax revenues resulting from annexation to County Sanitation District No. 1 (CSD No. 1) of the property located at 243 W. 93rd Street, Assessor Parcel Number 6040-039-019, for the purpose of sewerage service.
FISCAL IMPACT
The recommendation in this report will reduce potential future property tax revenues available to the General Fund by $0.12 per year.
Respectfully submitted,
APT:mp
AN EQUAL EMPLOYMENT OPPORTUNITY -AFFIRMATIVE ACTION EMPLOYER Recyclable and made ~onHecyded wasle @ ADOPTED BY T11E BOARD PUBUC WORKS OF THE CITY of Los Angeles California DEPARTMENT OF PUBLIC WORKS AND REFERRED TO THE MAYOR \. JAN 2 0 2012 BUREAU OF SANITATION AND BEFERRED TO . HE CITY NCil REPORT NO.1 January 20, 2012 ,,;::l~-~- Executive Q_ CDS
RESOLUTION APPROVING AND ACCEPTING A NEGOTIATED EXCHANGE OF PROPERTY TAX REVENUES RESULTING FROM ANNEXATION TO THE COUNTY SANITATION DISTRICT NO. 1 OF THE PROPERTY LOCATED AT 243 W. 93RD STREET FOR THE PURPOSE OF SEWERAGE SERVICE
RECOMMENDATIONS:
1. Approve this report and forward it along with the transmittals to the Mayor and City Council with the recommendation that the City Council adopts the joint resolution (Transmittal No. 1) approving and accepting a negotiated exchange of property tax revenues resulting from annexation to County Sanitation District No. 1 (CSD No. 1) of the property located at 243 W. 93rd Street, Assessor Parcel Number 6040-039- 019, for the purpose of sewerage service.
2. Authorize the Board of Public Works to execute copies of the joint resolution (Transmittal No. 1).
TRANSMITTALS
1. Proposed joint resolution. 2. Los Angeles County Assessor's Office worksheet 3. Annexation No. 2 Map. 4. Calculation of property tax sharing.
FISCAL IMPACT STATEMENT
The recommendation in this report will reduce potential future property tax revenues available to the General Fund by $0.12 per year.
DISCUSSION
The owner of the property at 243 W. 93rd Street submitted to the Los Angeles County Sanitation Districts a Request for Annexation to CSD No. 1 for the purpose of sewerage service to a proposed duplex. The parcel requested for annexation is located in the City of Los Angeles north of CSD No. 1. See Transmittal No. 2 for a map of the area to be annexed. Bureau of Sanitation Board Report No, 1 January 26,2012 ·
Page 2
The parcel is connected to a City of Los Angeles sewer line, but due to the topography of the area, the sewage flows to and is treated by a Sanitation District of Los Angeles County wastewater treatment plant. CSD No. 1 recovers the cost of providing sewerage services through the property tax; therefore, they need to receive a percentage of the tax revenue from the parcel being served.
The annexation process requires that a resolution for property tax revenue exchange determining the percentage of the annual tax increment to be transferred be adopted by all the affected agencies before an annexation may be approved {Revenue and Taxation Code Section 99.01 ). The other agencies have signed and returned the resolutions. The County has indicated that the City of Los Angeles must adopt the attached joint resolution (Transmittal No. 1) before the County of Los Angeles can complete the proposed annexation.
The City of Los Angeles will not lose any ad valorem tax revenue it currently receives from the affected territory but will only be sharing a portion of the revenues it would receive on increased assessed valuation. The County has calculated the reduction of the City's share of the total tax increment to be 0.2821562% (Transmittal No. 3). The attached calculation (Transmittal No. 4) shows the reduction of the City's share of the potential future tax increment on the property is $0.12 per year.
The joint resolution {Transmittal No. 1) has been reviewed by the City Attorney and approved as to form.
Prepared by: Alex Vazquez, FMD Ext 485-2322 JOINT RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF LOS ANGELES ACTlNG IN BEHALF OF
Los Angeles County General Fund
Los Angeles County Flood Control
THE BOARD OF DIRECTORS OF COUNTY SANITATION DISTRICT NO, 1 OF LOS ANGELES COUNTY, AND THE GOVERNING BODIES OF
Greater Los Angeles County Vector Control District
Los Angeles
Water Replenishment District of Southern California
. APPROVillG AND ACCEPTING NEGOTIATED EXCHANGE OF PROPERTY TAX REVENUES RESULTING FROM ANNEXATION TO COUNTY SANITATION DISTRICT NO. 1.
"ANNEXATION NO.2"
WHEREAS, pursuant to Section 99 and 99.01 of the Revenue and Taxation Code, prior to the effective date of any jurisdictional change which will result in a special district providing a new service, the governing bodies of all local agencies that receive an apportionment of the property tax from the area must determine the amount of property tax revenues from the annual tax increment to be exchanged between the affected agencies and approve and accept the negotiated exchange of property tax revenues by resolution; and
WHEREAS, the governing bodies of the agencies signatory hereto have made determinations of the amount of property tax revenues from the annual tax increments to be exchanged as a result of the annexation to County Sanitation District No. 1 entitled Annexation No. 2; ·
NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:
1. The negotiated exchange of property tax revenues resulting from the annexation of territory to County Sanitation District No. 1 in the annexation entitled Annexation No. 2 is approved and accepted.
2. For each fiscal year commencing on and after July 1, 2011, or after the effective date of this jurisdictional change, whichever is later, the County Auditor shall transfer to County Sanitation District No. 1 a total of 0.5609797 percent of the annual tax increment attributable to the land area encompassed within Annexation No. 2 as shown on the attached Worksheet.
TRANSMITTAL NO, 1 3. No additional transfer of property tax revenues shall be made from any other taxing agencies to County Sanitation District No. 1 as a result of annexation entitled Annexation No. 2.
4. No transfer of property tax increments from properties within a community redevelopment project, which are legally committed to a Community Redevelopment Agency, shall be made during the period that such tax increment is legally committed for repayment ofthe redevelopment project costs.
5. If at any time after the effective date of this 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, and any amounts of property tax received in excess of that which is proper shall be refunded to the appropriate agency.
The foregoing resolution was adopted by the Board of Supervisors of the County of Los Angeles, the Board of Directors of County Sanitation District No. 1 of Los Angeles County, and the governing bodies of Greater Los Angeles County Vector Control District, Los Angeles, and Water Replenishment District of Southern California, signatory hereto.
LOS ANGELES
SlGNATURE
PRINT NAME AND TITLE
ATTEST;
Secretary Date
(SIGNED IN COUNTERPART) :OR ACAPANO 3 PROPERTY TAX TRANSFER RESOLUTrON WORKSHEET PREPARED 11/30/2010 PAGE 1 FISCAL YEAR 2008-2009
CURRENT PROPOSED ALLOCATED .CCOUNT # TAXING AGENCY TAX SHARE PERCENT DIST SHARE SHARE ADJUSTMENTS NET SHARE 001.05 LOS ANGELES COUNTY GENERAL 0.244491666 24.4501% 0.010740227 0.002625904 -0.002687271 0.241804395 001.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000097429 0.0097 % 0.010740227 0.000001046 0.000000000 0.000097429 007.31 LAC FIRE-FFW 0.005616389 0.5616 % 0.010740227 0.000060321 0.000000000 0.005616389 030.10 L.A.CO.FL.CON.DR.IMP.DIST.MAINT. 0.001344353 0.1344 % 0.010740227 0.000014439 -0.000014438 0.001329915 030.70 LA CO FLOOD CONTROL MAINT 0.007607618 0.7607 % 0.010740227 0.000081707 -0.000081707 0.007525911 061.80 GREATER LA CO VECTOR CONTROL 0.000301980 0.0301 % 0.010740227 0.000003243 -0.000003243 0.000298737 188.01 CITY-LOS ANGELES TD #1 0.262709740 26.2709 % 0.010740227 0.002821562 -0.002821562 0.259888178 350.90 WTR REPLENISHMENT DIST OF SO CAL 0.000146801 0.0146 % 0.010740227 0.000001576 -0.000001576 0.000145225 400.00 EDUCATIONAL REV AUGMENTATION FD 0.081532326 8.1532 % 0.010740227 0.000875675 EXEMPT 0.081532326 400.01 EDUCATIONAL AUG FD IMPOUND 0.172433158 17.2433 % 0.010740227 0.001851971 EXEMPT 0.172433158 400.15 COUNTY SCHOOL SERVICES 0.001208366 0.1208% 0.010740227 0.000012978 EXEMPT 0.001208366 400.21 CHILDREN'S INSTIL TUITION FUND 0.002398181 0.2398 % 0-010740227 0.000025757 EXEMPT 0.002398181 805.04 L.A.CITY COMMUNITY COLLEGE DIST 0.025787777 2.5787 % 0.010740227 0.000276966 EXEMPT 0.025787777 805.20 L.A.COMM.COLL.CHILDREN'S CTR FD 0.000266647 0.0266% 0.010740227 0.000002863 EXEMPT· 0.000266647 887.03 LOS ANGELES UNIFIED SCHOOL DIST 0.189860777 18.9860 % 0.010740227 0.002039147 EXEMPT " 0.189860777 887.06 CO.SCH.SERV.FD.- LOS ANGELES 0.000010584 0.0010 % 0.010740227 0- 000000113 EXEMPT 0.000010584 887.07 DEV. CTR. HDCPD MlNOR-L A UNIF. 0.001070891 0.1070 % 0,01074022'7 0.000011501 EXEMPT ~ 0. 001070891 887.20 LOS ANGELES CHILDRENS CENTER FD 0. 003115317 0.3115% 0.010740227 0.000033459 EXEMPT 0.003115317 HQ66.05 CO.SANITATION DIST.NO 1 DEBT S. 0.000000000 0.0000 % 0.010740227 0.000000000 0.000000000 0.00560979'7 AUDITOR ACAFAN03 PROPERTY TAX TRANSFER RESOLUTION WORKSHEET PREPARED 11/30/2010 PAGE 2 FISCAL YEAR 2008~2009 ANNEXATION NUMBER: 2 PROJECT NAME: A-1-2 TRA: 00007 CURRENT PROPOSED ALLOCATED ACCOUNT # TAXING AGENCY TAX SHARE PERCENT DIST SHARE SHARE ADJUSTMENTS NET SHARE TOTAL: 1"000000000 100.0000% 0.010740227 -0"005609797 1.000000000 A- J-:;L *------: MstroScan I Los Angeles - Region A ;------* Owner :Homesales Inc Parcel:6040 039 019 CoOwner Land :$119,715 Site :243 w 93rd St Los Angeles 90003 Struct:$29,928 Mail :3415 Vision Dr Columbus Oh 43219 Other Xfered:OS/13/2010 Total :$149,643 OCT 27 2011 Price Doc# :652573 % Imprvd :20 Lender: Deed :Grant Deed % Owned :100 Loan Amt Loan Exempt: VestType :Corporation IntTyp: Type Use :0100 RES,SGL FAM RES Ta:xArea :00007 Zoning:R2la 10-11 Tx :$2,076.09 Sub/Plat :Tr 4209 MapGrid :704 C4 Legal :TRACT # 4209 LOT 22 Census:Tract:2402.00 Block :2 Owner Ph Bedrooms :2 Bldg Sq Ft :978 Lot Acres: .12 Bathrooms:l.OO Bldg Class :5.5 Lot Sq Ft:5,400 Living Rm: Bldg Cond:5.5 Air Method Fireplace: Bldg Grade HeatMethod :Yes Patio Bldg Style Roof Matl: Pool Qlty Class :5.5 Hill Slope Stories :1 Garage Sp: View Units :1 GarageType Year Built :1940 Information compiled from vartous sowcfs, Real Estate Solutions makes no representations or wananlies as to the accuracy or completeness of informal ion contained in this report. WESTLAND TR., 13, 61 CITY S'LY UNE OF THE I SE 1/4, NE 1/4, CITY 1 w 92ND sr j SEC. 31, T2S, R13W, S.B.M. I I I I~ I ANNEX NO.2 ST 92ND I OF -·-·-·-·-·-· _1. ·-·-·-·~ ~-----·-·-·-·-·-·-·-·-·-· f'ropoS ci o.uq z ..,.~, "" POINT OF :;;:- >- I ..J >- 0 "' 0:: I ..J BEGINNING "' w 0::: (11·17-1924) ~ o:Z. I ill E-< ~ I 0:: ~ E 0 I ..... 0:: ~ j ~! 0 M.B. 46, 59 J,_,:; wl !:';.. It'- ~- ~~ o::l 1 O· ~I 0 50 100 i COUNTY SANITATION DISTRICT NO.1 ASSESSOR'S PARCEL Annexation No.2 shown thus ------~--- OF lO~ AN!3ei.ES COUNTY, CA NUMBER Boundary of Sanilation District No.1 prior OI"F!OI; OF CHEF ENGIN-EER :5UP1ili.N~,I:Uillli!H Cl-lW: ~t-IOI:MEU-.IJr.lifCEfiJ\1 ~~;~~; 6040-039-019 Ia Annexation No. 2 shown thus ANNe><, NO. ANNEXATION NO.2 C.:,~hi~,Aa~~M:t.'l,.MI"''''WE< 11'.11 Prior Annexations shown thus • ______--- _ _ _ _ (RIECORDJNG DATE) ~h::!'l~t11:i;Jl'14~k'NJ11"i-Mt.I-U"I 'ro ~1><1-rl;.' ~,. .... ~~~~~Mr>g "VII"'ooorrl Wj>lh4 ~"'~ b ..... ~..W~.....tb'ln:I~D'itu~t•._ Area of Annexation - - ____ - - - ___ - - - - - _ - 0.152 Acres COUNTY SANITATION DISTRICT NO. 1 ...... 'ko 7. 2011 T.G. 704. Cl CAlCULATION OF PROPERTY TAX SHARING ANNEXATION NO.2 243 W. 93RD STREET Annual Total Tax $2,076.09 X Annual Tax Increase (Proposition 13) 2% Total Annual Tax Increase $41.52 X Percent of Tax to be Transferred to CSD No. 1 0.2821562% Total Yearly Tax Transfer $0.12 TRANSMITTAL NO.4