TO: Board of Supervisors
FROM: Ryan J. Alsop, Chief Executive Officer
REPORT BY: Andrew M. Mize, Legislative & Policy Analyst
SUBJECT: Resolution Accepting the Exchange of Property Tax Revenues for Paoli-Watson and Hess-Laird Affected Territories
RECOMMENDATION
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Adopt the following two resolutions pursuant to California Revenue and Tax Code, Sec. 99, subdivision (b)(6) for presentation to the Local Agency Formation Commission of Napa County in connection with proposed annexations: (1) a resolution regarding adjustments in the allocation of property taxes associated with the proposed annexation of the Paoli-Waston Lane Affected Territory to the City of American Canyon; and (2) a resolution regarding adjustments in the allocation of property taxes associated with the proposed annexation of the Hess-Laird Affected Territories to the City of American Canyon and the American Canyon Fire Protection District. (No Fiscal Impact; Discretionary.)
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BACKGROUND
On May 5, 2026, this Board approved Agreement No. 260378B related to the proposed annexation by the City of American Canyon of the Paoli Loop-Watson Lane Affected Territory and Agreement No. 260379B related to the proposed annexation by the City of American Canyon and the American Canyon Fire Protection District of the Hess-Laird Affected Territories. The two territories are located east of the Napa-Vallejo Highway, south of Eagle Vines Golf Club, totaling approximately 364 acres.
California law provides that a local agency formation commission executive officer "shall not issue a certificate of filing pursuant to Section 56658 of the Government Code until the local agencies included in the property tax revenue exchange negotiation, within the negotiation period, present resolutions adopted by each such county and city whereby each county and city agrees to accept the exchange of property tax revenues." (CA Rev. and Tax Code ? 99(b)(6).)
Resolutions for adoption outlining the tax revenue exchange agreeme...
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