REPORT TO THE CITY COUNCIL
FROM: GEORGEANNE A. WHITE, City Manager
Office of Mayor and City Manager
RUTH F. QUINTO, CPA, Assistant City Manager
Office of Mayor and City Manager
SUBJECT
Title
Approve a Property Tax Allocation Agreement between the City of Fresno and the Fresno County Fire Protection District for a period of 10 years, effective through August 18, 2035
Body
RECOMMENDATION
Staff recommend that the Fresno City Council approve a Property Tax Allocation Agreement between the City of Fresno and the Fresno County Fire Protection District for a period of 10 years, effective through August 18, 2035.
EXECUTIVE SUMMARY
As a condition of annexation, the Fresno Local Agency Formation Commission ("LAFCo") requires a Property Tax Allocation Agreement ("Allocation Agreement") between a city and the Fresno County Fire District ("District"). The current Allocation Agreement between the City of Fresno ("City") and the District expires on August 19, 2025. A renegotiated or extended Allocation Agreement is required as a condition of the Memorandum of Understanding between the City and the County of Fresno relating to property tax sharing, sales tax sharing, annexation, and development within the City's sphere of influence ("Tax Sharing MOU") for a period of 10 years from the effective date, through August 18, 2035. An renegotiated Tax Sharing MOU was approved by the City Council on July 17, 2025, however, three changes from the July 17, 2025 version have been requested by the District: updated language to section 4 for clarification regarding exempted annexations; updated language to Exhibit B so that it mirrors section 3.a.; and, an amendment to section 20 removing "elected" officials from the City's indemnity of the District as the District does not have elected officials. A redline version is attached.
BACKGROUND
The Local Agency Formation Commission (LAFCo) has taken the position that they will approve annexations only when there is an A...
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