ANNEXATION 40-171 (4-226) LAFCO DESIGNATION 2025-01 NEGOTIATED PROPERTY TAX EXCHANGE JOINT RESOLUTION

The annexation of land into Los Angeles County Waterworks District No. 40, specifically in the area north of West Avenue I and west of 40th Street West in Lancaster, California, triggers a necessary reapportionment of ad valorem property taxes among affected taxing entities. This action is formalized through a negotiated property tax exchange joint resolution under LAFCO Designation 2025-01, administered by the County of Los Angeles Department of Public Works. The project is statutorily exempt from California Environmental Quality Act review under § 15273(a)(4), which authorizes adjustments to rates or charges for capital projects without triggering full environmental documentation. A certified exemption document has been filed and attached as the sole supporting attachment. The action includes adoption of a joint resolution to realign tax shares and ensure financial equity among jurisdictions impacted by the annexation, with no new procurement, service delivery, or construction component involved. The posting date is April 17, 2026, and the resolution was signed on February 25, 2026, by Jack Husted, Senior Civil Engineer, who serves as the primary point of contact for the project. There is no contract value listed, no invoicing or payment office specified, and no procurement type, evaluation factors, or clause requirements typically associated with federal acquisition contracts, as this is an internal administrative and regulatory process under state law. The performance location is in Lancaster, with oversight and approval responsibilities held exclusively by the county agency, and no subcontractors, contractors, or offerors are involved. There are no delivery schedules, FOB terms, packaging requirements, inspection criteria, or certifications such as UEI or CAGE codes, as the entity executing the action is a public agency acting under statutory authority to adjust tax allocations.