HomeMy WebLinkAboutCounty of Mendocino 2026-04-07RESOLUTION NO. 26-065
RESOLUTION OF THE MENDOCINO COUNTY BOARD OF SUPERVISORS APPROVING A
ZERO TAX SHARING AGREEMENT WITH THE CITY OF UKIAH IN SUPPORT OF THE UKIAH
CORPORATION YARD ANNEXATION (1 CAROUSEL LANE), LAFCO FILE NO. A-2025-06
WHEREAS, the City Council of the City of Ukiah ("City") desires to annex certain real
property located at 1 Carousel Lane, Ukiah, California, identified as Assessor's Parcel Number
167-280-15 (the "Annexation Area"); and
WHEREAS, the proposed annexation has been submitted to the Mendocino County Local
Agency Formation Commission ("LAFCo") and has been assigned LAFCo File No. A-2025-06;
and
WHEREAS, California Revenue and Taxation Code section 99 requires the County of
Mendocino ("County") and City to enter into an agreement providing for an exchange of property
tax revenues in connection with the annexation; and
WHEREAS, the City proposed a tax sharing agreement providing for a zero percent (0%)
exchange of property tax revenues for the Annexation Area, consistent with applicable law; and
WHEREAS, the proposed tax sharing agreement applies solely to the County and City
shares of property tax revenue generated within the Annexation Area and does not affect the
allocation of property tax revenues for any other taxing entity; and
WHEREAS, the proposed tax sharing agreement is annexation-specific and is not
intended to amend, supersede, waive, or otherwise alter any rights or obligations of the City or
the County under the Mendocino County Master Tax Sharing Agreement or any other agreement
applicable to separate annexations or changes of organization; and
WHEREAS, the Mendocino County Board of Supervisors has reviewed the tax sharing
agreement entitled "Mendocino County - Ukiah Corporation Yard Tax Sharing Agreement (1
Carousel Lane Annexation - APN 167-280-15; LAFCo File No. A-2025-06)", attached hereto as
Exhibit “A”.
NOW, THEREFORE, BE IT RESOLVED that:
1.The Mendocino County Board of Supervisors hereby approves the tax sharing
agreement between the County of Mendocino and the City of Ukiah, entitled “Mendocino County,
Ukiah Corporation Yard-Tax Sharing Agreement (1 Carousel Lane Annexation - APN 167-280-
15; LAFCo File No. A-2025-06)”, attached hereto as Exhibit A; and
2.The Chair of the Board of Supervisors is hereby authorized to execute the attached
tax sharing agreement on behalf of the County of Mendocino.
The foregoing Resolution introduced by Supervisor Haschak, seconded by Supervisor
Williams, and carried this 7th day of April, 2026, by the following vote:
AYES: Supervisors Cline, Mulheren, Haschak, Norvell, and Williams
NOES: None
ABSENT: None
WHEREUPON, the Chair declared said Resolution adopted and SO ORDERED.
ATTEST: DARCIE ANTLE
Clerk of the Board
______________________________
Deputy
APPROVED AS TO FORM:
KATHARINE L. ELLIOTT
Interim County Counsel
______________________________
_________________________________
BERNIE NORVELL, 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
COU No. 2526-167
MENDOCINO COUNTY
UKIAH CORPORATION YARD -TAX SHARING AGREEMENT
(1 Carousel Lane Annexation -APN 167-280-15; LAFCo File No. A-2025-06)
THIS TAX SHARING AGREEMENT (this "Agreement") is entered into by and between the County
of Mendocino, a subdivision of the State of California ( the "County"), and the City of Ukiah, a California
municipal corporation (the "City"). The County and the City are sometimes referred to herein individually
as a "Party" and collectively as the "Parties." This Agreement is effective as of the date it is executed on
behalf of the last Party to do so (the "Effective Date").
RECITALS
WHEREAS, the Cortese-Knox-Hertzberg Local Government Reorganization Act of2000 (the "CKH
Act") governs changes in organization, including annexations such as those contemplated in this
Agreement, and which changes in organization must be approved by the Mendocino County Local
Agency Formation Commission LAFCo ("Mendocino LAFCo" or "LAFCo"), and other local agencies;
and
WHEREAS, the City has submitted an application to the Mendocino LAFCo to annex territory located at
1 Carousel Lane, Ukiah, California, Assessor's Parcel Number 167-280-15, consisting of approximately
7.87 acres and improved with an approximately 98,000-square-foot industrial/commercial building (the
"Annexation Area"); and
WHEREAS, for certain changes of organization, including annexations, Revenue and Taxation Code § 99
requires the City and the County to enter into an agreement providing for a property tax revenue exchange
and to submit resolutions approving the agreement to LAFCo prior to consideration of the change of
organization; and
WHEREAS, the Annexation Area is City-owned and used primarily for municipal/corporation yard
functions, and any private possessory interest within the Annexation Area remains taxable and subject to
assessment and allocation as provided by law; and
WHEREAS, on October 8, 2025, the City of Ukiah Planning Commission approved prezoning the
Annexation Area as Public Facilities (PF) (PC Resolution No. 2025-04); and
WHEREAS, on November 5, 2025, the Ukiah City Council introduced the annexation proposal, authorized
submission of the annexation application to LAFCo, and adopted a Resolution of Application for the
Corporation Yard Annexation; and
WHEREAS, on November 19, 2025, the Ukiah City Council adopted Ordinance No. 1263 which prezones
the Annexation Area as Public Facilities (PF); and
WHEREAS, on November 20, 2025, LAFCo received the annexation proposal and assigned it LAFCo File
No. A-2025-06; and
WHEREAS, the Parties desire to approve a stand-alone, annexation-specific tax sharing agreement
providing for a zero (0) property tax exchange for the Annexation Area in order to satisfy the requirements
of Revenue and Taxation Code § 99; and
WHEREAS, the Parties acknowledge that the County and the City have previously adopted a Mendocino
County Master Tax Sharing Agreement but expressly agree that the Master Tax Sharing Agreement does
not apply to this annexation.
1
Exhibit A BOS Agreement 26-035
AGREEMENT -LAFCO FILE NO. A-2025-06.
NOW, THEREFORE, the Parties agree as follows:
1. Incorporation of Recitals
COU No. 2526-167
The above Recitals are true and correct and are hereby incorporated into this Agreement.
2. Definitions
The following terms, as used in this Agreement, shall have the meanings set forth below:
"Annexation" shall have the meaning set out in Government Code § 56017, or its successor, and
shall include any reorganization that includes an annexation.
"Annexation Area" shall mean the single parcel located at 1 Carousel Lane, Ukiah, California,
Assessor's Parcel Number 167-280-15, as more particularly described in Exhibit A.
"Annexation Effective Date" shall mean the effective date of the annexation, as specified in
LAFCo's terms and conditions or by Government Code§ 57202; provided, however, that such date occurs
after the Effective Date of this Agreement.
"Annexor City" shall mean a City Party that is planning, pursuing, or has completed an
Annexation.
"Annexed Tax Rate Area" ("ATRA" or "ATRAs") shall mean any separate Tax Rate Area
created for territory annexed after the Effective Date.
"Distribution" shall mean the allocation and provision of property tax revenue between the Parties
as provided for in this Agreement in order to satisfy the requirements of Revenue and Taxation Code § 99.
"Property Tax Revenue" shall mean revenues derived from ad valorem taxes on real property
and from other categories of secured and unsecured property taxes including and not necessarily limited
to those described in the County's annual distribution as Current Secured General, Current Unsecured
General, Prior Secured General, Prior Unsecured General, SB 813 Supplemental General, Highway
Property Rental, and HOPTR General.
"RTC 99 Exchange" means the negotiated exchange (if any) of ad valorem property tax
revenues between the County and the City required by Revenue and Taxation Code § 99 in connection
with the Annexation, as approved by the Parties and submitted to LAFCo.
"Sales Tax Revenue" shall only mean those taxes collected in accordance with the Bradley-
Bums Uniform Local Sales and Use Tax Law ("Bradley-Bums").
"State Action" shall mean any legislative, judicial, and/or voter-approved initiative action that
limits a City's ability to apply a City-approved transaction and use tax to an Annexed Area.
"Tax Rate Area" ("TRA" or "TRAs") shall mean those base tax revenue and/or incremental tax
revenues available from an identified area.
3. Tax Distribution LAFCO FILE NO. A-2025-06
3 .1. Limited Scope. This Agreement applies only to the City and County shares of Property Tax
Revenue within the Annexation Area for LAFCo File No. A-2025-06. This Agreement does not
affect the allocation of property tax revenue for any other taxing entity.
2
COU No. 2526-167
3.2. No Master Agreement Application. This Agreement is separate and annexation specific. It does
not amend, supersede, waive, or otherwise alter any rights or obligations under the Mendocino
County Master Tax Sharing Agreement for any other annexation or change of organization.
4. Tax Revenue Collection and Distribution.
4.1 Zero Exchange. Effective as of the Annexation Effective Date, the Parties agree that the
exchange of ad valorem Property Tax Revenue between the City and the County pursuant to
Revenue and Taxation Code § 99 for the Annexation Area shall be zero (0).
4.2 No Change to Existing Allocation Shares. The Parties intend that this Agreement does not
change the City's or County's existing shares of Property Tax Revenue within the Annexation Area
as determined under applicable law and the applicable tax rate area(s).
4.3 Implementation Direction. The Parties will implement this Agreement by ensuring that no
additional or adjusted apportionment factors are applied between the County and the City for the
Annexation Area solely as a result ofLAFCo File No. A-2025-06.
5. Sales Tax and Housing Allocation
5.1 No Sales Tax Exchange. The Parties acknowledge that the Annexation Area is City-owned and
used for public facilities/municipal purposes and does not generate Bradley-Bums local sales tax
revenue under its current use. Accordingly, no sales tax exchange is required or created by this
Agreement.
5.2 No RHNA/RHNP Adjustment Required. The Parties acknowledge the Annexation Area
contains no residential uses under its current use and is not being annexed for residential
development. Accordingly, no RHNA/RHNP adjustment is required as part of this Agreement.
6. Possessory Interests; Private Use
6.1 Taxability Preserved. Any private occupancy or private use within the Annexation Area
(including leased or licensed space) remains subject to possessory interest assessment and taxation
under applicable law.
6.2 No Special Exchange of Possessory Interest Revenues. Revenues derived from possessory
interest assessments shall be levied, collected, and distributed in the ordinary course pursuant to
law. This Agreement creates no additional exchange of such revenues.
6.3 No Amendment Needed for Routine Changes. The expansion, reduction, assignment, or
termination of private occupancy shall adjust assessments and revenues pursuant to law and does
not, by itself, require amendment of this Agreement.
7. Contingency; Change in Use
7 .1 Contingency. This Agreement is contingent upon the Annexation becoming effective. If the
Annexation does not become effective, this Agreement is void and of no further force.
7.2 Change in Use Trigger. If the City ceases to use the Annexation Area primarily for public
facilities/municipal purposes, the Parties will meet and confer in good faith to determine whether a
new agreement under Revenue and Taxation Code § 99 is required for any subsequent change of
organization or continued City jurisdiction involving revenue-generating private use.
3
.... .....,
LTO
Annexation
Area A
Point of
Beginning ,,-------+----
AP 167-280-11
Double M Properties
.,
0
AP 167-280-05
Thompson
Segment # Direction
L1 N04.05'JO"E
L2 579•09•00•£
L3 N44i9'oo·E
L4 555·34•00•£
LS S68"36'20"£
L6 N84·44•4o•E
Ll 553;5•.30•£
LB S21 •48'43•w
L9 N63iB'24•w
uo NB5·54•3o•w
Length Delta
Length
425.00'
179.56'
120.04'
182.98'
167.42'
144.51'
105.00'
489.43'
239.08'
112.00·
L6
Curve#
Ct
C2
43.81' 50;2'30•
287. 94' 22"36'06"
Radius
50.00'
730.00'
AP 167-280-12
Double M Properties
100 200 ( 167-280-~~
3.25" aluminum
disk marked CA
DOT/ 101 MEN Scale: 1"=100' Double M Properties \
AP 168-201-34
Panofsky
AP 167-280-14
Double M Properties
COU No. 2526-167
8. Implementation; Transmittals
8.1 Administrative Coordination. The City Manager ( or designee) and the County Chief Executive
Officer ( or designee) are authorized to coordinate with the County Auditor-Controller, Assessor,
and LAFCo to implement this Agreement.
8.2 Delivery to LAFCo. The Parties will provide their respective approving resolutions for this
Agreement to LAFCo as required for LAFCo File No. A-2025-06.
9. Notices
To County:
County of Mendocino
Attn: Board Chair and Chief Executive Officer
501 Low Gap Road
Ukiah, CA 95482
Email: ceo@m endocinocounty.gov
ToLAFCO:
Mendocino LAFCo
ATTN: Executive Officer
200 S School St# 2, Ukiah, CA 95482
Email: eo@mendocinolafco.org
10. No Third-Party Beneficiaries
To City:
City of Ukiah
Attn: Mayor and City Manager
300 Seminary Avenue
Ukiah, CA 95482
Email: cmoffice@ cit yo fu kiah.co m
This Agreement is for the benefit of the Parties only and does not create any rights in any third party.
11. Severability
If any provision of this Agreement is held invalid or unenforceable, the remaining provisions will remain
in effect unless doing so would defeat the basic purpose of this Agreement.
12. Authority
Each Party represents that its legislative body has authorized execution of this Agreement and that the
undersigned have authority to bind the Party on whose behalf they sign.
IN WITNESS WHEREOF, the Parties have executed this Agreement as of the Effective Date.
COUNTY OF MENDOCINO
Date: ________ _
Approved as to Form:
County Counsel
Attest:
By: _________ _
Bernie Norvell, Chair of the Board
of Supervisors
, County Clerk
4
04/07/2026
Darcie Antle
Deputy
COU No. 2526-167
CITY OF UKIAH
Date:_____,a,_,+-"f \~I) ~_____,,\_Q_ By: ~1U4~~ \ Susan Sher, Mayor
Attest:
Exhibit A: Draft Annexation Area Plat & Legal Description
5
EXHIBIT "A"
Legal Description
The City of Ukiah Annexation of City Owned Property
(LAFCo F i le No. _____ )
All that real property situated in the unincorporated area of Mendocino County, State
of California, described as follows:
AREA A:
Being a portion of Lot 140 of Healey's Survey and Map of Yokayo Rancho and being the
lands of the City of Ukiah described in that certain Grant Deed recorded in
Instrument Number 2025-05366, Mendocino County Records, more particularly described
as follows:
COMMENCING at thP. National GP.odetic Survey st.::it.ion, being a 3-]/4" Aluminum Disk
marked CA DOT! 101 MEN 25.13; thence North 04°59'34" West, 14917.74 feet to the
southwest corner of the said City of Ukiah property and the POINT OF BEGINNING;
thence along the boundary of said City of Ukiah property the following twelve (12}
courses:
1. North 04°05'30" East, 425.00 feet;
2. South 79°09'00" East, 179.56 feet;
3. North 44°19'00" East, 120.04 feet;
4. South 55°34'00" East, 182.98 feet;
5. South 68°36'20" East, 167.42 feet;
6. North 84°44'40" East, 144.51 feet;
7. South 53°15'30" East, 105.00 feet;
8. South 21°48'43" West, 489.43 feet;
9. From a tangent that bears South 66°29'06" West, along a curve to the right with
a radius of 50.00 feet, a central angle of 50°12'30" and an arc length of 43.81
feet;
10. North 63°18'24" West, 239.08 feet;
11. Along a curve to the left with a radius of 730.00 feet, a central angle of
22°36'06" and an arc length of 287.94 feet;
12. North 85°54'30" West, 112.00 feet to the POINT OF BEGINNING.
Area= 7.90 acres
AP 167-280-15
The basis of bearings for this description is based on NAD83, California Coordinate
System (CCS83), Zone 2 (2010.00 epoch date) using the two found National Geodeti c
Survey monuments designated "101 MEN 25.13" and "HPGN D CA 01 CG" said bearing South
0.5°01'58" East, shown on Exhibit "A", attached hereto and made a part hereof.~
The purpose of this description is for annexation purposes and to compy with the
State Board of Equalization's "Written Legal (geodetic) Description Requirements".
This description is to be used to establish geodetic position only and is not
intended to establish property ownership.
Ron W. Franz L.S. 7173 Dated
....... ,,
I
II
I \i
: I~
: ,i_
Annexation
Area A
I
I
I
I
I
,oo
APl6l-2tl0-11
DoublelJP,op.,11.,
J
I I
APIU-201 -_,,.
Ponor,p-y
I y ,,,· .. m-
l ~ ~~{ 101 IICN Scole: ,·.,oo·
Point otB-.ginnini
Q,n..,fCllyof/AfollS-dory
ProposNn••ONIHolfo,,Ot:Nndory
--r•o,0Ro,,ct10Bouf>dor:,
1. '11.-Bo,& of Bcorlnp for th& dncri:itb'I t1fld mcp ,, bo~ °" NAO 8J Cdlfo,nltJ =-~:.:~;-:ci!=~ ;!,£;0!~~~,_fj';,!,.,"';!c,:"O ~ :,-;:.N:,'°;:.,,cn
dtkl ,,.,_,, oro 'l'ld ,all.In ,,,,kit or-. tile IHlsh lo, ,,,. -_,..,.., ,..,_,_ To obi°"'
'Toi,nd,olundhtido lhodirtOl'lcnby0.911/6,0195 fooblcril9'our>ddifloncu
~n:rS :.::,:~~.:;~rf~r::Ii!::te=~,,:f:::f:::::'·f:,r.ffl
=~/:!a:',:'.,~lkpos,"/lononlyond~nolinf..,dftllontoblishprop,:,/y
~:~;a ;.:.?,&lkl~=~::-.:•~'1on';''~r"-"=..:y c;,;:::,';';,";0~-;:,no
EXHIBIT "A"
City of Ukiah Carousel Annexation
LAFCo Fife No. ~~~~
Portion of Lot 140 of the Yo ko,vo Rancho
Mendocino County, California
September 22, 2 025
f'onnotlon Commlnlon oflh•C-lyotll.,.doclno
State otCdlfoffllo. h~cbycertlfylltof saldLocol
~eot;"/::"byRHolut':,/;,
___ ,2025t1PP'O>iedwl/lllnmcp
O,sa,,IICR
f'oronn....,..,lp,up,NnOIWJI. Dtlsdncrlp//o,,of
lond I, i,o! a legol p,Ofle,ty dnulptlon tn defkl«I
:1:i!..to;. -=~•a:;~':':',;:'~ uHd