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Meeting Date:  July 25, 2000

Subject/Title:    Central Annexation Tax Exchange Agreement with Contra Costa County.

Submitted by:   Jon Elam, City Manager

Approved by:    Jon Elam, City Manager


Approve a Resolution approving a Property Tax Exchange Agreement for the Central Area Annexation to the City of Brentwood.




State of California Revenue Taxation Code requires that the City and County shall agree by resolution to exchange property tax revenues among themselves and any affected agencies in the event of an annexation.

For the most part annexations have been for smaller parcels.  Those are below the County’s threshold of value of $10,000,000, which are covered by our Joint Master Property Tax Agreement.

In the case of the Central Area Annexation, the 910 acres have a value of $73.0 million and thus require a separate property, and in this case, sales tax exchange agreement.  The proposed agreement is a duplicate of one that exists for property located south of Balfour Rd.and on either side of Walnut Blvd.

This agreement proposes that the existing policy that applies to property tax revenues remains in place, but that amount shall be reduced by an amount equal to 50% of the sum of the sales tax revenue and transient occupancy tax revenue received by the City during the preceding tax year only from the area annexed.

While this looks like it could be fairly onerous, the review by staff suggest that of the 910 acres proposed to be annexed just 20 acres may be zoned for retail related business and even those types of uses can be modified by the City.  Ten other acres are zoned commercial office use, which do not pay sales tax.

The City has worked hard with over 150 property owners in bringing this annexation request to LAFCO.

Staff suggests the long term benefit to the City of having this LAFCO supported annexation will prove of great value, that far exceeds any sales tax revenues generated from the 20 acre site.

If the proposal is not accepted by the City the annexation may not proceed.

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