COUNTY OF SAN MATEO

Inter-Departmental Correspondence

County Manager’s Office

DATE:

July 9, 2004

BOARD MEETING DATE:

July 27, 2004

TO:

Honorable Board of Supervisors

FROM:

Paul T, Scannell, Assistant County Manager

SUBJECT:

Property Tax Exchange – City of Brisbane

RECOMMENDATION:

Approve a resolution authorizing a zero property tax exchange between San Mateo County and the City of Brisbane for the proposed annexation of Old Quarry Road.

BACKGROUND:

San Mateo Local Agency Foundation Commission (LAFCo) has received an application from the City of Brisbane to annex portions of Old Quarry Road to the City of Brisbane.

Section 99 of the Revenue and Taxation Code requires that affected agencies enter into negotiations regarding exchange of property tax revenue and that resolutions of property tax exchange must be adopted before LAFCo can schedule an annexation proposal for hearing. In this case, the annexation involves roadway that is not assessed.

DISCUSSION

In order to comply with the Revenue and Tax Code, in cases where there is no exchange of property tax revenues because there is no exchange of service responsibility, it is necessary that the agencies adopt a resolution of zero tax exchange before an annexation application can be certified as complete and scheduled for hearing by LAFCo.

VISION ALIGNMENT:

We believe this recommendation is consistent with the Shared Vision Commitments to be a responsive, effective and collaborative government.

FISCAL IMPACT:

There is no fiscal impact to the County of San Mateo in adopting the zero tax exchange.