Local Tax Elections

Voters to Decide Fate of $398 Million Worth of Local Tax Measures Next Week

ballot box

When Californians cast their ballots in the November 4 special election on the governor’s partisan gerrymandering measure, Proposition 50, many will also have an opportunity to vote on local tax and bond measures.

There are 14 tax and bond measures on local ballots. If all are approved, California’s affordability problem will grow, as residents will be paying an additional $398.4 million per year in new taxes (see the table below for details). 

Local Tax Measures on the November 4 Ballot
Jurisdiction Type of Measure Ballot Designation & Vote Threshold Proposed Annual Tax/Bond Total Description
Alameda County: Washington Township Health Care District Parcel Tax Measure B (Majority-Upland) $13,000,000 Imposes a parcel tax of 5 cents per square foot of improved property to provide funding for emergency and medical care in the Washington Township Health Care District. Placed on the ballot via an initiative.
El Dorado County: Fernwood-Cothrin Ranch Zone of Benefit Parcel Tax Measure B (Two-Thirds) $118,800 Replaces the current $150 parcel tax with a $450 special tax tied to the Engineering News Record Construction Cost Index on each parcel of land in the zone, to be used for road improvement and maintenance. Placed on the ballot by the benefit zone officials.
El Dorado County: Meadowview Acres Zone of Benefit Parcel Tax Measure C (Two-Thirds) $42,300 Replaces the current $350 parcel tax with a $450 special tax on each parcel of land in the zone, to be used for road improvement and maintenance. Placed on the ballot by the benefit zone officials.
El Dorado County: Walnut Drive Zone of Benefit Parcel Tax Measure E (Two-Thirds) $51,375 Replaces the current $325 parcel tax with a $685 special tax on each parcel of land in the zone, to be used for road improvements and maintenance. Placed on the ballot by the benefit zone officials.
Kern County: City of Delano Transactions and Use Tax Measure B (Majority) $8,500,000 Extends a 1% sales tax increase indefinitely, to fund general services, setting the city’s total tax rate at 8.25%. Placed on the ballot by the City Council.
Kern County: City of McFar-land Transactions and Use Tax Measure C (Majority) $1,000,000 Imposes a 2% transaction and use tax, bringing the city's total sales tax rate to 9.25%, to be deposited in the general fund, but proposes spending on infrastructure. Placed on the ballot by the City Council.
Los Angeles County: City of Santa Fe Springs Transactions and Use Tax Measure L (Majority) $4,000,000 Imposes a $0.0025 increase on transactions and use tax to fund general services. Placed on the ballot by the City Council.
Marin County: Petaluma Joint Union High District Parcel Tax Measure I (Two-Thirds) $3,020,000 Imposes a $129 parcel tax for eight years. Placed on the ballot by the Board of Trustees.
Nevada / Placer Counties: Community Facilities District No. 1 Mello-Roos Tax Measure G (Two-Thirds) $1,400,000 Authorizes $25 million in bonds, to be repaid with a tax of 3 cents per building square foot or $29 per vacant parcel annually for 30 years. Placed on the ballot by the Board of Directors.
Santa Clara County Transactions and Use Tax Measure A (Majority) $330,000,000 Imposes a 0.625 percent sales tax increase for the general fund, although proponents say the money is needed for the public hospital system.
Santa Cruz County: City of Santa Cruz Parcel Tax/ Transfer Tax Measure B (Majority-Upland) $4,500,000 Authorizes a parcel tax and a real property transfer tax, to expire after 10 years. The transfer tax would be levied at the rate of 0.5% for each $1,000 paid in excess of $4,000,000. Only one of the local measures will be selected if both Measure B and Measure C (below) pass. Placed on the ballot via an initiative by the Santa Cruz County Association of Realtors.
Santa Cruz County: City of Santa Cruz Parcel Tax/ Transfer Tax Measure C (Majority-Upland) $1,100,000 Imposes an annual parcel tax of $96 and a graduated real estate transfer tax from 0.5% in excess of $1.8 million, up to 2% in excess of $4.5 million. Placed on the ballot via an initiative by Housing Santa Cruz County.
Shasta County: City of Redding Transactions and Use Tax Measure A (Majority-Upland) $30,000,000 Increases the transactions and use tax from 7.25% to 8.25%, for the special purpose of funding essential local services, including public safety, infrastructure, and parks. Placed on the ballot via an initiative.
Siskiyou County: City of Dunsmuir Transactions and Use Tax Measure D (Majority) $270,000 Increases the city’s sales tax rate 1% to fund general city services. Placed on the ballot by the City Council.

As is often the case, some local government entities used tax dollars to campaign in favor of tax increases, despite the state law that prohibits the use of any public resources to campaign for or against ballot measures.

For example, Santa Clara County’s First 5 Commission, a public entity funded by revenue from tobacco taxes, posted an endorsement on its website, stating: “The FIRST 5 Commission voted unanimously to support Measure A as an investment in children, families, and the future of our community.”

The city of Santa Fe Springs posted a list of “frequently asked questions” about Measure L with a campaign-style flier titled, “Measure L. Local Choices. Local Impact.” The flier includes only positive spin on the measure, and is accompanied by a color photo of a family laughing and enjoying a picnic.

(CalTax: The city of Dunsmuir does not appear to have used its website to promote the measure on next week’s ballot, but a search of the site revealed a November 4, 2016, statement that is one of the most blatant violations of the “no campaigning with public resources” law that we have ever seen. In a document labeled the “City Council Statement on Ballot Initiatives,” the City Council specifically recommended how residents should vote on four ballot measures, complete with graphics showing a green check mark in a “yes” box or a red “X” in a “no” box next to the title of each measure.)

Suspected violations of the state’s election laws can be reported to the California Fair Political Practices Commission, which has the authority to issue monetary penalties against local government agencies that are found to be in violation.