BOS-2026-41 : Adopt Resolution agreeing to the negotiated exchange of property tax revenues between the City of Los Altos and the Santa Clara County Central Fire Protection District.

County of Santa Clara Office of the County Executive 128253 DATE: April 14, 2026 TO: Board of Supervisors FROM: James R. Williams, County Executive SUBJECT: County Fire District Property Tax Transfer Resolution RECOMMENDED ACTION Adopt Resolution agreeing to the negotiated exchange of property tax revenues between the City of Los Altos and the Santa Clara County Central Fire Protection District. FISCAL IMPLICATIONS There is no impact to the County General Fund as a result of the recommended action, and the recommended action will not impact the amount or rate of property taxes paid by residents of the City of Los Altos (“City”) or the Santa Clara County Central Fire Protection District (“County Fire”). This action allows the Board of Supervisors to approve the negotiated transfer of property tax revenue from the City to County Fire as part of the proposed annexation of the City’s territory into County Fire (“Proposed Annexation”). At its April 14, 2026, meeting, the City Council will consider the adoption of a similar companion resolution approving this negotiated exchange. The amount of property tax revenue redirected to County Fire will fluctuate annually based on property tax...

RESOLUTION NO. RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF SANTA CLARA AGREEING TO THE NEGOTIATED EXCHANGE OF PROPERTY TAX REVENUE BETWEEN THE CITY OF LOS ALTOS AND THE SANTA CLARA COUNTY CENTRAL FIRE PROTECTION DISTRICT WHEREAS, on March 10, 2026, the City Council of the City of Los Altos (“City”) adopted a Resolution to initiate proceedings pursuant to the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 for the annexation of the City of Los Altos into the Santa Clara County Central Fire Protection District (“County Fire”) (“Proposed Annexation”); WHEREAS, on March 10, 2026, the Board of Directors of County Fire adopted a Resolution in support of the Proposed Annexation pursuant to Government Code section 56857(e); WHEREAS, County Fire is a fire protection district authorized by the Fire Protection District Law of 1987 (Health and Safety Code section 13800 et seq.); WHEREAS, since 1996, County Fire has provided fire and emergency medical services to the City pursuant to a series of service agreements, consistent with Health and Safety Code section 13878; WHEREAS, the Proposed Annexation would expand the boundaries of County Fire’s jurisdiction to...