Local government: jurisdictional changes: infrastructure financing.

(1) Existing law, the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000, provides the authority and procedures for the initiation, conduct, and completion of changes of organization and reorganization of cities and districts. The act requires a local agency or school district that initiates proceedings for a change of local government organization or reorganization by submitting a resolution of application to a local agency formation commission to also submit a plan for providing services within the affected territory, as specified. This bill would instead require, if a proposal for a change of organization or reorganization is submitted to a local commission, that the applicant submit a plan for providing services within the affected territory that, until January 1, 2025, in the case of a change of organization or reorganization initiated by a local agency that includes a disadvantaged, unincorporated community, authorizes a local agency to include in its resolution of application an annexation development plan to improve or upgrade structures, roads, sewer or water facilities, or other infrastructure to serve the disadvantaged, unincorporated community. This bill would authorize the local agency formation commission to approve the proposal to include the formation of a special district or reorganization of a special district, as specified. This bill would require an annexation plan to include certain information. (2) Existing law requires a county auditor, in the case of a jurisdictional change caused by the formation of a district, to adjust the allocation of property tax revenue pursuant to the agreement of local agencies whose service area or service responsibility would be altered by the jurisdictional change, as specified. This bill would, until January 1, 2025, authorize a local agency that files a resolution of application for change of organization, and one or more other local agencies that will improve or upgrade structures to serve a disadvantaged, unincorporated community, to agree on an annexation development plan for financing services and structures that may provide that taxes, levied upon taxable property in the area included within the territory each year by or for the benefit of the local agency and one or more other local agencies that consent to the plan, be divided as specified. This bill would require the plan to include a date on which that division of taxes shall terminate, and would allow the plan to provide for the issuance of indebtedness, as specified. The bill would prohibit any plan developed under these provisions from including any portion of a redevelopment project area, as specified, or resulting in a reduction of property tax revenues to school entities.