HomeMy WebLinkAbout8.5 West Dublin Tax Exchange Agreement CITY OF DUBLIN
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: -October 26, 1992
SUBJECT: Resolution Approving Agreement with County of Alameda
Regarding Tax Exchange Upon Annexation of Western
Dublin
(Prepared by: Richard C. Ambrose, City Manager)
EXHIBITS ATTACHED: 1 ) Draft Resolution
2) Draft Agreement
/� 3) Tax Rate Area Map
RECOMMENDATION!1\ dopt Resolution approving Agreement.
FINANCIAL STATEMENT: See Below.
DESCRIPTION: In conjunction with the consideration and adoption of
the Western Dublin General Plan and Specific Plan, City Staff had entered
into negotiations with Alameda County Staff to reach agreement on the
amount of property tax shared between the City of Dublin and the County of
Alameda. Those negotiations have resulted in the attached draft Agreement
which is recommended for City Council consideration.
TAX SHARING PROVISIONS
The Agreement establishes the City and County's share of the one percent
property tax for those areas within Western Dublin, which would be annexed
to the City in the future. The share of the property tax which the City
and the County will receive vary depending upon the Tax Rate Area in which
the property is -located. (See Exhibit 3) The proposed tax to be shared
varies because there is a varying amount of property tax available to be
shared in each Tax Rate Area. The Tax Shares for each Tax Rate Area are
described below.
Tax Rate City's
Area Description Tax Allocation
54-040(1) All Eden Development/All Schaeffer 27.278966%
Development (except a portion of
commercial property)
54-049(1) Portion of Schaeffer Development 24.264213%
Commercial Property
54-050(2) Eden Canyon Road/I-580 Interchange 26.205727%
(State Right-0f-Way)
54-061(2) Eden Canyon Road/I-580 Interchange 28.319409%
(State Right-Of-Way)
55-001 Milestone Property (2 units) 28. 146667%
Eden Open Space
75-001 Eden Open Space 28.319409%
(1) The Agreement provides that the County's percentage of the property tax shall be applicable for this tax rate area,
only if the area is detached from the Hayward Area Recreation District. City agrees to initiate detachment proceedings at
the time of annexation.
(2) The City property tax apportionment factor for this tax rate area only applies if this area is annexed for
construction of a freeway interchange at Eden Canyon Road. As State Right-Of-Way, this area has no tax value.
----------------------------------------------------------------------
COPIES TO:
ITEM NO. EY CLERK
RENEGOTIATION PROVISIONS
There are two provisions in the Agreement which would trigger a
renegotiation of the tax allocation between the City and the County.
First, the City and County would renegotiate if the City increases the
ratio of medium high density dwelling units or medium density dwelling
units to total dwelling units by more than 15% of the number of dwelling
units in the approved Specific Plan (See Exhibit B of Agreement) , or
increases the number of acres designated as commercial by more than 15%
from the commercial acreage in the approved Specific Plan (See Exhibit B of
Agreement) .
Second, if the City approves a General Plan Amendment which increases the
density in Tax Rate Area 55-001 (Milestone Property/Eden Open Space) , the
City and County would renegotiate the tax allocation percentages for Tax
Rate Area 55-001 only.
FISCAL IMPACT
At the time that the City Council adopted the Western Dublin Specific Plan,
the Specific Plan included a Fiscal Cash Flow Model which projected a
Cumulative Fiscal Surplus of $2.974 million for the City upon buildout of
the Eden Development in the year 2018. This projected Fiscal Cash Flow was
based upon 3, 050 units being built in the Eden Project and assumed the City
would receive approximately 25.4% of the Property Tax Allocations.
As part of the negotiation process with Alameda County, Economic Research
Associates prepared a revised Fiscal Cash Flow Analysis based upon the
renegotiated tax share allocations included in the draft tax exchange
agreement. The revised Fiscal Cash Flow Analysis indicates that the
revised tax allocation shares will substantially improve the positive
fiscal impact of ' the Eden Development on the City- of Dublin.
a:1026tax.agenda#10
RESOLUTION NO. - 92
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
APPROVING AGREEMENT WITH COUNTY OF ALAMEDA REGARDING
TAX EXCHANGE UPON ANNEXATION OF WESTERN DUBLIN
WHEREAS, Revenue and Taxation Code section 99 requires local
agencies whose service area or service responsibility will be
altered by a proposed jurisdictional change to negotiate in an
attempt to reach agreement. regarding the amount of property tax
revenues to be exchanged between the local agencies upon the
jurisdictional change; and
WHEREAS, the local agencies affected by annexation of the
territory known as western Dublin are the City of Dublin, the
County of Alameda and the Hayward Area Recreation District; and
WHEREAS, the Hayward Area Recreation District is a special
district located within Alameda County; and. .
WHEREAS, Revenue and Taxation Code section 99 (b) (5) provides
that if a jurisdictional change will alter the service area or
service responsibility of a special district, the board of
supervisors of the county in which -the special district is
located shall, on behalf of the special district, negotiate any
exchange of property tax revenues; and
WHEREAS, an agreement entitled "Agreement between County of
Alameda and City of Dublin Regarding Transfer of Property Tax
Revenues Upon Annexation of Property in Western Dublin, " a copy
of which is attached hereto as Exhibit A, has been prepared; and
WHEREAS, the City Council is familiar with the terms and
provisions of the agreement and the City Manager recommends
approval of the agreement;
NOW, THEREFORE, BE IT RESOLVED THAT the City Council
approves the agreement attached as Exhibit A and authorizes and
directs the Mayor to sign the agreement.
BE IT FURTHER RESOLVED THAT the City Clerk is directed to
forward a certified copy of this resolution and the signed
agreement to the Executive Director of LAFCO when the City
submits an application to LAFCO for annexation of the area
covered by the agreement.
1 Revised Septeaber 22, 1992
EXHUBIT
PASSED, APPROVED, AND ADOPTED this day of 1992, by
the following vote: —"
AYES:
NOES:
ABSENT:
ABSTAIN:
Mayor
ATTEST:
City Clerk
114\Resol\28\tax
2 Revised Septenber 22, 1992
AGREEMENT BETWEEN COUNTY OF ALAMEDA
AND CITY OF DIIBLIN REGARDING
TRANSFER OF PROPERTY TAX REVENUES UPON ANNEXATION
OF PROPERTY IN WESTERN DIIBLIN
THIS AGREEMENT, dated for identification this day of
1992 , is entered into between the CITY OF DUBLIN (CITY) ,
a municipal corporation and the COUNTY OF ALAMEDA (COUNTY) , a
political subdivision of the State of California.
RECITALS
A. CITY has adopted a general plan amendment and specific
plan for WESTERN DUBLIN.
B. CITY contemplates applying to the Local Agency Formation
.Commission for annexation -of all or a -portion- of WESTERN DUBLIN.
C. CITY and COUNTY desire to provide for the sharing of
property tax .revenues upon annexation by CITY of lands within
WESTERN DUBLIN.
D. This Agreement is made pursuant to the provisions of
Revenue and Taxation Code section 99 and shall constitute the
agreement for exchange of property tax revenues required by Revenue
and Taxation Code § 99 (b) (6) .
E. The Hayward Area Recreation District ("HARD") is a
special district located within the County of Alameda.
F. Revenue and Taxation Code section 99 requires the local
agencies whose service area or service responsibility will be
altered by a proposed jurisdictional change to negotiate in an
114\Agree\28\Annex.wd Page 1 of 7 September 22, 1992
E)KHMIT
°"�°
attempt to reach agreement regarding the amount of property tax
revenues to be exchanged between the local agencies upon the
jurisdictional change.
G. Revenue and Taxation Code section 99 (b) (5) provides that
if a jurisdictional change will alter the service area or service
responsibility of a special district, the board of supervisors of
the county in which the special district is located shall, on
behalf of the special district, negotiate any exchange of property
tax revenues.
H. The Board of Supervisors enters into this Agreement on
behalf of the Hayward Area Recreation District, pursuant to Revenue
and Taxation Code section 99. - -
DEFINITIONS
For purposes of this Agreement, the following definitions
shall apply:
a. WESTERN DUBLIN shall mean any and all property
lying within the City of Dublin -Western _Dublin .Planning Area
located to the west of CITY' s westerly city limits as shown in
Exhibit A, attached hereto.
AGREEMENT
NOW, THEREFORE, in consideration of the promises and acts
described herein, the CITY and COUNTY agree as follows:
114\Agree\28\Annex.wd Page 2 of 7 September 22, 1992
1. Recitals
The foregoing recitals are true and correct and are
part of this Agreement.
2 . Property Tax Transfer upon Future Annexations
(a) Except as provided in paragraph 3 below, upon
annexation to CITY of any property within WESTERN DUBLIN, CITY and
COUNTY agree that CITY and COUNTY shall receive the following
percentages of the full one percent ad valorem property tax and/or
possessory interest tax from property in the following tax rate
areas:
City' s County' s
Tax Rate Area Percentage Percentage -
54-040 27 . 278966% 31. 000000
54-049 24 . 264213% 35.941209%
54-050 26. 205727% 31. 000000%
54-061 -28. 319409% 36. 147839%
55-001 28 . 146667% 23 . 808452%
75-001 28 . 319409% 23 . 954437%
(b) Except as provided in subsection (c) , the
foregoing percentages constitute the property tax apportionment
factors for CITY for each of the tax rate areas set forth above
following annexation.
(c) ,The property tax apportionment factors for CITY
for tax rate areas 54-050 and 54-061 shall be applicable only to
those areas within such tax rate areas that are annexed to CITY and
are necessary for construction of the . freeway interchange at Eden
Canyon Road.
114\Agree\28\Annex.wd Page 3 of 7 September 22, 1992
3 . Detachment from HARD
COUNTY' S percentage of the one percent ad valorem
property tax and/or possessory interest tax set forth in paragraph
2 (a) shall be applicable for the property currently in tax rate
areas 54-040 and 54-049 only upon detachment of the property in
such tax rate areas from the Hayward Area Recreation District.
CITY agrees to initiate proceedings for detachment of such property
from HARD at the time CITY initiates proceedings to annex such
property.
4. Change in Tax Rate Areas
In the event that the tax rate areas are changed
from the above tax rate areas, . COUNTY shall adjust the tax
apportionment factor for CITY for any new tax rate area(s) so that
CITY receives the percentage of property tax revenues contemplated
by this Agreement.
5. Renegotiation Upon Change in Densities.
(a) If CITY increases the ratio of medium high
density dwelling units to total dwelling units by more than 150,
or increases the ratio of medium density dwelling units to total
dwelling units by more than 15%, or increases the number of acres
designated as commercial by more than 15% from the dwelling units
and acreage shown in Exhibit B, attached hereto, the CITY and
COUNTY agree to renegotiate the provisions by this agreement. In
such event, both parties agree to renegotiate in good faith.
(b) If CITY approves a general plan amendment which
increases the density permitted by City Council Resolution No.
114\Agree\28\Annex.wd Page 4 of 7 September 22, 1992
88-92 for the property within tax rate area 55-001, the parties
agree to renogotiate the percentages set forth in section 2 (a) for
tax rate area 55-001 only.
6. Audit
Upon reasonable notice, CITY shall have the right
to audit the books and records of COUNTY to determine whether CITY
is receiving its percentage share of property tax revenues, as
provided for in this Agreement.
7. Retention of other revenues
Following annexation, CITY shall retain all other
revenues derived from or attributable to WESTERN DUBLIN normally
received by a city on account of property within its city limits.
8. Additional Documents and Agreements
The parties agree to cooperate in the execution of
any additional documents or agreements which may be required to
carry out the terms of this Agreement. Both parties agree to adopt
resolutions accepting this exchange of tax revenues, if required
by the executive officer of the Local Agency Formation Commission
at the time of an application for annexation.
9. Successors
This Agreement shall bind and inure to the benefit
of all successors and assigns of the parties and any associates in
interest, and their respective directors, officers, agents,
servants, and employees, and the successors and assigns of each of
them, separately and collectively.
114\Agree\28\Annex.wd Page 5 of 7 September 22, 1992
10. Construction of Agreement
This Agreement shall be construed and enforced
pursuant to the laws of the State of California.
11. Time of the Essence
In entering into this Agreement, the parties
recognize and agree that time is of the essence.
12. Notices
Whenever notice is required hereunder; it shall be
given to the parties as follows:
To: City of DUBLIN:
City Manager
City of Dublin
100 Civic Plaza_
Post Office Box 2340
Dublin, CA 94568
To: COUNTY of Alameda:-
County Administrator
County of Alameda
1221 Oak -Street, Room -555 - -
Oakland, CA 94612
13. Specific Performance
This Agreement may be enforced by an action for
specific performance and/or an action for declaratory relief and
damages. The prevailing party in such an action shall be entitled
to its attorneys ' fees.
14. Entire Agreement
This document embodies the entire terms and
conditions of the Agreement described herein. This Agreement may
114\Agree\28\Annex.wd Page 6 of 7 September 22, 1992
be executed in two (2) counterparts, each of which shall constitute
an original.
CITY OF DUBLIN
Dated:
Mayor
Approved as to form:
City Attorney
COUNTY OF ALAMEDA
Dated:
Chairman of the Board
Approved as to form:
County Counsel
114\Agree\28\Annex.wd Page 7 of 7 September 22, 1992
I
I
1-'�:, �,.'
,. 'y7 Figure 1-3
�.i
'`' J
7. _ .1. I 1 't. I' 1'•� �r , . a• � L L,\ �,,, `• _` . ,
'^I y ,j I i• ,;(' :-P°� a \` i \ �. :i'� °'c 1 !..l !'!f ti �1., + ,I, ,
' �:,� i'• �, �:,�,.v� ��=� .:�?, (, ,, astir WESTERN DUBLIN
A.
1 `. :,>. )►, > _ �. r` ' r I J ) PROJECT AREA
-h N• LEGEND
a - - -- --�5--•' - '�•'� /..; \ .r ,� 1 rte-
h CC�l�1._.1:.:..�._-^y'``l-c• •j. .,,. �.'s.: ��i�, r, 'a i:� _c/. /1, J ..I;,_i` :, .y�.'-.;: .•"j- \ i:.1. ,-.9 i^ a A" - (`>y>.-p,,",-�.�,`�.ti�.-:.�--j :a.Z f+�I.•;i
!l
( '.
. to
R A '0
`N `�\t3 ` h
Planning Area Boundary,
,w7
'(11 C .� �b � '�_�'_ �I J. "nl�. `''�i',-.i;.V�! �17.• ��..' +' '; (� ' '!%ors\( I \4 ,�:r�w�.
r _s]i•. •".j, 'r'_cc.r.-`q .l�� '.�.. r-78. '_l �'��.? 1V7 i'. �'. - .�/i\. ti �� .,� ':�',, a ra _1 - •'4..J,-,w —___-
g Property Line
_ � •'• ��� :�`' �; �: ` AW •�`:' 1 1; -:�. ... �� _,`' fir;� ,t I.
_ 0, _ u.f" 'C c -fl _'r..>e:•. \ ��,_��"`;'.:..';� 16. ,'-",i ' �' �. , ,:ter,' {�C ..Z.;-'� ,. ,�>:
Boundary of
'(I_ "s i I'__,-'I I I -L._ �'-ia , �� ;/1 ��`_.Z, r'i'_1 t w
1 ' _ -------- Supplementary
.' :�^Yj�jl 0 (� ','1 -\i-A•C �1 t, '•~��. ' /' J�, -,.'.''�r. I _ A N R .4 )1 O N ` �'a�'•��;i / t Study Area
�l(�::f�: ?i�, rr,i'�, I- .°..,>, r .oi
' F� l �; "i�, ; i•;r zo-1 :,r z, V,. �` 1 oI -f A Eden Canyon Ni o
� Interchange Area
�� ��C�p• I 1 r♦�• 1'1 `Jr,,y�r _ 1.- a`,,I .� ,!/ '.I,`� w,.eM,.nn _- .... _ .�;% 2• �. , � i \
1� � l .nlg r•,�,i,�, y' �I � l 1 '_ � Ne, .. ' ;g9� �
SAN RAMON: a
C 4;
��'_,. }� l \�^11 �lj?era' fr�i' 'r�t ',�•'1� ,iii;-jl' 't .�� � .. 'p, 4:(•. .��F.-. ,f;i\ i ,
1.1 .r--� �•,� T;•4,• -l_ „r' e,� .1 .•, _ f J / /
}\ !'. _:o) r ll, r 4: !' t /. I ti•,.y ,T„ :C a �•p '•' ,,, y ' i
1'rr .,;...,7,, ,c I;( /- �' PROPOSED ANNEXATION
30, TO CITY OF DUBLIN
'G•'7 n°C' v , -.,'jl• ' �., I r. .I , 5' ANA- �'R n'.A i i4
ri�•/r'�t,, �11�'•�`�%, ,! �� 11 ',�'ti� r !, _ 'I, 'j o/. r t•.•�7:”' , '.�, ,rA N A n aet EASTERN.
DUBLIN
�; l.• 1 i, I I i EDEN DEVELOPMENT ' s I "� .� • `i°•""' !
- '.J � is -% ' + •' .l r: I � I' j GROUP r '".• I
L.' /•, .� ', ';'.,`i' tl r( ,Ill i A •,i � I ' •Irwi
'3 } d•_'v 4` r' , ..'c. ' CENTRAL
DUBLIN I uc1 10
` ){� 7,, ���„ 1 •"1.'r I: Q- ,_I 1 r .:j \ 1 I:, •'. , t - - 'l1_}.• -_ '
l t:\ ltd••• IS I' .t I ., � r V` l �{ i � Y._-r l .e '\t,' �., i �e�ip:
ASTRO MILESTONE LAND i '
ia+ DEVELOPMENT CORPORATION ,'✓ rr►_ r E X H I B I T A
i " +.ro. I SOURCE: WPM Planning Team.Inc.
-
mil. I ,i =RANCH_.RIOJECT --- -- - — -..._
., N �` , WESTERN DUBLIN
MORRIS T SC ER DONLAN CANYON PLEASANTON GPA • SP • EIR
h PROPERTY HEIGHTS INC. PROJECT
<.. TEAM,
' I-580 FREEWAY : A -----_--_-
WPM PLANNING INC.
WEST PLEASANTON v
'a
L
SAC BOAC ,20A( )a 2000' 3000' 5000' NORTH
............... .. . ....
ei
. ....:... ..
Category Eden/Schaefer Cronin Morris Total Acres Total % i
Hts.Acres Acres Acres
RESIDENTIAL 676 2 2 6ff) 21%
i
Estate Residential(0.1-0.8 units/ac.) 18 — — 18
Single-Family Residential(0.9-0.6 566 2 2
units/ac.) 4 F
Medium-Density Residential(6.1-14.0 71 — . — 71
units/ac.) i
Medium High Density Residential - — 21 — .21
(14.1-25.0 units/ac.)
COMMERCIAL 12 12 1�.
Village Center 7 — 7 t
2 2 a
Neighborhood Center — — f
Freeway Commercial 3 — — —3
}
PUBLIC/SEMI-PUBLIC 334 4
338 1090 '
j
s
Elementary School 10 — — 10 =
Fire Station
t
Reservoir
17 — — 17
Park and Ride Facility 1 — — 1
s
Other Pul3lic and Community
3053 4 — 309
Facilities i
RECREATION/OPEN SPACE, 2,035 169 21 - 2,225 68%
F
20 — 20
Neighborhood Parks —
Golf Course 175 - — 175
Other Open Space 1,840 169 21 2,03D
TOTAL ACREAGE 2,942 175 23 3,255 10096
Percent of Total Area 94% 5910 19.0
I Includes 4 acres in Village Center and one acre in Neighborhood Center.
3 Miscellaneous street area and other facilities where not included in another land use category.
Includes 4 acres of Cronin Ranch access streets on Eden property.
a Includes some ancillary residential unfits.
E X H I B I T B
'�denEtal:> ts :<::::«
m ; of:Res Uni
..........._ :::.;:.;;>;:..
Eden/Schaefer Cronin Morris I Total
Estate Residential 5 — - 5
Single-Family Residential 1,786 2 4 1,792
Medium-Density Residential 780 — — 780
Medium/High Density Residential 560 I — — I 560
Total 3,131 j 2 4 3,137
t Maximum allowable with Specific Plan.
E X H I 8 I .T B
Gvesfe�'vr D�r6�n /�rl»e�-a/�' Figure 3
LAND USE PLAN
TAX 2A-TE/-}/2E Legend ' ` .;Y ..
RESIDENTIAL ;: ' z°
Estate Density_ 0-0.9ou's/acy
"
Single-Family` '.9-6DU'SiAC .•• .� �
Medium Density!= ; ;x
51 ° 6.1-14 DUS/AC r ;
OS °F ?� Y a" ' �... - 5 - D(01 Medium-High'Density.:;•
14.1-25 DU'S/AC
COMMERCIAL
Retail/Office
{` \� VC - Village Commercial
_
NC- Neighborhood Center
o►
Freeway Commercial :'
ommercial .... - -
�. N . / OS yo 26
i „4 i
:/ t / `.� •i} /
' 7-0/'� ,•_� / `;; / �y 0� '� - r r PUBLIC/SEMI-PUBLIC/OPEN/OTHER
OS ES Elementary School
Palomare�I o�' �� OS t � Fire Station
/' < ;Tr •`• �.' l m x Zb'oll - Reservoir
Hills �' 4 : J� } OS - n
Pr ject ' G FS -'% ; �;• nrq _ _
_ r nh `" PR Park&Ride Facility.
b6 �z
naive
-.yam i:� pNyGN .8(Vp / - �; - , M ; ; NP Neighborhood Park
CIS OS .;:..... NPr OS:
`''• Linear Park t
NP - _
_Y-' � a Golf Course (illustrative)
,
OS —S�"' ` F `fit OS Other Open Space
OS' �K ----- Property Line t
�
X7.5':.:.:.::`_` •., .
— Planning Area Boundary
NC - ??/ooF -=°�' 'yf,;{r<.v _—— Powerlines(Existing)
/ Hansen Huls — — Stream Corridors
OS
/ OS SOURCE: WPM Planning Teom,Inc.
L o: ,J'�-=� 5TFtZ a� WESTERN DUBLIN
` Supplementary Study Area-B J' _ GPA SP EIR
PR-. Off-
; Supplementary Study Area-A Donlan Canyon Project WPM PLANNING TEAM,INC.
Rowell Ranch Rodeo Park
i
oar 13W :ear usv r+or+n
i
i