Resources about Annexation
Ukiah Proposed Annexation Project - Link to the City of Ukiah’s annexation project website with information from the City.
Mendocino LAFCo Meetings and Agendas - Link to all meetings and agenda for the upcoming year 2025 for Mendocino LAFCO. They meet the first Monday of the month at 9:00 AM in the Mendocino County Board of Supervisors Chambers (501 Low Gap Rd, Ukiah, CA 95482).
Local Agency Formation Commission (LAFCo) General Plans, and Annexations - Reviews the process of annexation by a government entity, such as cities.
Page 28 includes a flowchat of the annexation process by which government entities must abide by.
City of Ukiah 2040 General Plan - The 2040 General Plan is the long-range plan that guides decision-making and establishes rules and standards for new development and city improvements. It reflects the community's vision for the future and is intended to provide direction through the year 2040.
Ukiah Area of Interest Map - The City has identified the tan coloring “Sphere of Influence” as its planned area for the next annexation project, which would nearly triple the size of the city limits.
Land Use Element - Outlines the land uses defining the type of development planned to occur throughout the city through the planning horizon year of 2040. Pages 13 and 20 outline the expected annexation areas intended to be annexed by the City of Ukiah over the next few years.
Ukiah Valley Area Plan - Outlines the long range planning of the future vision for the people who live and work inside the Ukiah Valley. This Plan is an element of the Mendocino County General Plan governing land use and development on the unincorporated lands in the Ukiah Valley.
Ukiah, CA Water Revenue Refunding Bond Rating Lowered on Weaker All-In Coverage and Liquidity - S&P Global Ratings lowered its underlying rating on Ukiah because of a negative outlook. The lowered rating reflects the water system’s weak financial performance trend including declining all-in coverage metrics.
Ukiah, CA Series 2022 Electric Revenue Bonds Assigned BBB Rating - The rating reflects the UEU’s recent volatile financial profile resulting in week-fixed charge coverage averaging below 1.0x during the past three fiscal years, a decline in unrestricted cash to about $7.8 million, and a rising debt burden.
City of Ukiah’s FY 2023-2024 Annual Comprehensive Financial Report - The City’s financial outlook reveals several red flags, casting doubt on the advisability of annexing new areas. With a shrinking General Fund, rising liabilities, and a deeply negative unrestricted net position. Key funding measures like Measure P and Measure Y are failing to keep pace with public safety and infrastructure costs, increasing pressure on limited general revenues. Concerns over financial reporting accuracy further highlight internal weaknesses.
City of Second Annexation Map - View the full interactive Annexation Map which includes streets here.
County of Mendocino Analysis of Proposed Annexation
Unincorporated Sales Tax Rate Breakdown
The County of Mendocino’s internal financial analysis suggests Ukiah’s proposed annexation could have a major long-term impact on county finances by shifting millions of dollars in tax revenue from the County to the City while leaving many county responsibilities and costs in place. According to the County’s draft analysis, the annexation could result in roughly $30.4 million in lost or redirected revenues and about $3.8 million in additional costs, for a total projected fiscal impact of approximately $34.2 million over time. One of the biggest changes would be the gradual loss of local sales tax revenue: under the agreement, the County would receive a declining share of sales tax generated in the annexed area over 15 years, decreasing by about 6.7% annually until the County receives nothing. The County estimates this could amount to roughly $27.3 million in lost or shifted sales tax revenue alone. Hotel tax revenue would also phase out quickly, with the County’s share dropping from 100% initially to zero after five years, representing an estimated $3.1 million impact. Some future property tax growth generated in the area would begin flowing to the City of Ukiah, though County officials note those calculations are still being finalized. At the same time, the County says many expenses, including roads, public safety, and health and human services, would likely see no reduction in cost, meaning residents could still rely on county systems even as revenue declines. The County also projects increased operating expenses because purchases made in the annexed area would be subject to Ukiah’s additional local sales taxes.