HomeMy WebLinkAboutMendocino County Tax Sharing Resolution 24-093RESOLUTION NO. 24-093
RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF MENDOCINO
APPROVING THE MENDOCINO COUNTY MASTER TAX SHARING AGREEMENT AMONG
MENDOCINO COUNTY AND THE CITIES OF UKIAH, WILLITS, FORT BRAGG AND POINT
ARENA
WHEREAS, Mendocino County (“County”) collects Real Property Tax Revenue within its
jurisdiction; and
WHEREAS, the California Department of Tax and Fee Administration, formerly part of the
State Board of Equalization, administers the Statewide general tax on the retail sale or use of
merchandise or goods within the State (the “Bradley-Burns Sales Tax”); and
WHEREAS, the California Department of Tax and Fee Administration collects the 1%
Bradley-Burns Sales Tax on behalf of cities and counties in the State and distributes the revenue
to those local governments; and
WHEREAS, each Party levies a transient occupancy tax on those territories within its
jurisdiction; provided, however, that the County does not levy a separate transient occupancy tax
in areas within a City’s jurisdiction; and
WHEREAS, the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000
(the “CKH Act”) governs changes in organization which changes in organization may need to be
approved by the Mendocino LAFCo, and other local agencies; and
WHEREAS, the cities of Ukiah, Willits, Fort Bragg and Point Arena (collectively, “the
Cities”) anticipate changes in organization within the County, such as Annexations to the Cities,
and desire to plan for the orderly and financially viable transition of public services; and
WHEREAS, the County and the Cities intend the attached Agreement to provide an
equitable approach to distributing certain identified tax revenues in anticipation of changes in
organization; and
WHEREAS, recognizing that the residents of the Cities are also residents of the County,
the County and the Cities acknowledge their shared responsibility to provide adequate services
to their shared residents and recognize the importance of the County’s and the Cities’ services
and that those services complement each other for the benefit of their residents; and
WHEREAS, the Parties recognize the importance of maintaining adequate service levels
throughout the County and within the Cities to provide for the health, safety, and welfare of the
residents of the County and the Cities. The Parties intend, given the mutual economic and other
benefits that flow from annexations to the Cities, to cooperate as provided for in the attached
Agreement to address the respective City’s and the County’s fiscal considerations in providing
such services and their respective present and future economic and planning needs; and
WHEREAS, for certain changes of organizations, such as annexations, Revenue and
Taxation (“R&T”) Code Section 99 requires an agreement of the City and the County to a property
tax revenue exchange and to provide a resolution of approval of the same by each legislative
body to Mendocino LAFCo prior to consideration of the change of organization; and
WHEREAS, the County and the Cities have negotiated a master property tax exchange
agreement, pursuant to Revenue and Taxation Code section 99(d), that is intended to satisfy the
requirements of Revenue and Taxation Code section 99 for future changes of organization as
specified in the agreement; and
WHEREAS, while not required by R&T Code Section 99, the Parties acknowledge that
this Agreement also provides for the exchange of Bradley-Burns Sales Tax and transient
occupancy tax which the Parties agree to accept in accordance with the Agreement.
NOW, THEREFORE, BE IT RESOLVED that the Mendocino County Board of Supervisors
as follows:
SECTION 1. The Board hereby approves the Mendocino County Master Tax Sharing Agreement
(“the Agreement”), a true and correct, but unsigned, copy of which is attached hereto as
Attachment 1.
SECTION 2. The Board of Supervisors authorizes the Board Chair to sign the Agreement on
behalf of the County of Mendocino.
SECTION 3. Pursuant to the terms of the Agreement the County agrees to accept the exchange
of property tax revenue in accordance with the Agreement.
The foregoing Resolution introduced by Supervisor Williams, seconded by Supervisor
McGourty, and carried this 5th day of June, 2024, by the following vote:
AYES: Supervisors McGourty, Mulheren, Gjerde and Williams
NOES: Supervisor Haschak
ABSENT: None
WHEREUPON, the Chair declared said Resolution adopted and SO ORDERED.
ATTEST: DARCIE ANTLE
Clerk of the Board
______________________________
Deputy
APPROVED AS TO FORM:
JAMES R. ROSS
Interim County Counsel
______________________________
_________________________________
MAUREEN MULHEREN, Chair
Mendocino County Board of Supervisors
I hereby certify that according to the
provisions of Government Code Section
25103, delivery of this document has
been made.
BY: DARCIE ANTLE
Clerk of the Board
_________________________________
Deputy
BOS Agreement *24-085
06/05/2024
of the BoardAtlas Pearson, Senior Deputy