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File #: 26-0369    Version: 1 Name:
Type: Approval Status: Agenda Ready
File created: 3/27/2026 In control: Executive Office
On agenda: 4/7/2026 Final action:
Title: Discussion and Possible Action Including Adoption of a Resolution Approving a Zero Tax Sharing Agreement with the City of Ukiah for the Ukiah Corporation Yard Annexation (1 Carousel Lane), Mendocino Local Agency Formation Commission (LAFCo) File No A-2025-06 (Sponsor: Executive Office)
Attachments: 1. Resolution, 2. Exhibit A - Tax Sharing Agreement (LAFCo A-2025-06), 3. City of Ukiah Agenda Summary Report, 4. City of Ukiah Draft Resolution

To:  BOARD OF SUPERVISORS

From:  Executive Office

Meeting Date:  April 7, 2026

 

Department Contact:  

Darcie Antle

Phone: 

707-463-4441

Department Contact:  

Sara Pierce

Phone: 

707-463-4441

 

Item Type:   Regular Agenda

 

Time Allocated for Item: 15 Minutes

 

 

Agenda Title:

title

Discussion and Possible Action Including Adoption of a Resolution Approving a Zero Tax Sharing Agreement with the City of Ukiah for the Ukiah Corporation Yard Annexation (1 Carousel Lane), Mendocino Local Agency Formation Commission (LAFCo) File No A-2025-06

(Sponsor: Executive Office)

End

 

Recommended Action/Motion:

recommendation

Adopt Resolution approving a Zero Tax Sharing Agreement with the City of Ukiah for the Ukiah Corporation Yard Annexation (1 Carousel Lane), Mendocino Local Agency Formation Commission (LAFCo) File No A-2025-06; and authorize Chair to sign same.

End

 

Previous Board/Board Committee Actions:

On June 5, 2024, during item 3c) the Board adopted a resolution approving a Master Tax Sharing Agreement (MTSA) between the County of Mendocino, the City of Fort Bragg, the City of Point Area, the City of Ukiah, and the City of Willits.

 

On May 6, 2025, during item 4j) the Board created an Ad Hoc Committee to work with the CEO through the consultation process required by the Master Tax Sharing Agreement with the City of Ukiah, Regarding the City’s proposed change of organization as discussed at the April 16, 2025 city council meeting.

 

On June 24, 2025, item 4f) Supervisor Willimas brought forward a resolution terminating BOS Agreement No. 24-085 (Master Tax Sharing Agreement) between the County of Mendocino and the Cities of Ukiah, Willits, Fort Bragg, and Point Arena, due to fiscal and operational impacts arising from the first proposed annexation under the agreement; authorizing notification of signatory cities and Mendocino LAFCO; and direction to staff to notify LAFCO that the County anticipates the proposed annexation would create a substantial risk to the provision of mandated public protection services, consistent with the framework established by Mendocino County Policy #13 (Annexations).  Direction was provided to the Ad Hoc Committee.

 

Summary of Request

The City of Ukiah has expressed a desire to annex real property, at 1 Carousel Lane, Ukiah, CA 95482, to serve as their Municipal Corporation Yard.  The property was purchased in June 2025 by the City.  The City of Ukiah has proposed this annexation to LAFCO, as documented under LAFCO File No A-2025-06.

 

The City has proposed a tax sharing agreement which 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 (MTSA) or any other agreement applicable to separate annexations or changes of organization.  The proposed tax sharing agreement provides for a zero percent (0%) exchange of property tax revenues for the Annexation Area.  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.

 

Alternative Action/Motion:

Provide alternative direction to staff                     

 

Strategic Plan Priority Designation: An Effective County Government

 

Supervisorial District:  District 1

                                          

Vote Requirement:  Majority

                                          

 

 

Supplemental Information Available Online At: <https://ukiahca.portal.civicclerk.com/event/4508/overview>

 

 

Fiscal Details:

source of funding: N/A

current f/y cost: N/A

budget clarification: N/A

annual recurring cost: N/A

budgeted in current f/y (if no, please describe): N/A

revenue agreement: N/A

AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: Yes

CEO Liaison: Executive Office                                                               

CEO Review: Yes                                            

CEO Comments:

 

FOR COB USE ONLY

Executed By: Deputy Clerk

Final Status: Item Status

Date: Date Executed

Executed Item Type: item

 

Number: