Voters approved 13 local tax measures in elections that concluded November 2, representing a cumulative $50.4 million tax increase for Californians.
A total of 18 tax measures were on the ballot in 12 counties. Four were rejected, and one remains in limbo at least until January under a court order.
Measure PS in Los Angeles County was one of the four measures that failed. If the measure had been approved, industrial properties in the city of Commerce would have faced a parcel tax at a maximum rate of $0.3221 per square foot, increasing taxes approximately $12 million annually. The revenue would have been earmarked for emergency services. The measure, which needed approval from at least two-thirds of the voters, received 58.76 percent in support.
In Riverside County, voters in Moreno Valley and Indio approved their respective sales tax measures – two of the largest tax increases approved in this election cycle.
Moreno Valley’s Measure G needed a majority of votes to pass and received 54.54 percent in support. The measure imposes a 1 percent sales tax indefinitely, raising taxes $20 million annually to fund general city services.
Indio’s Measure E, also a majority-vote measure to raise revenue for the general fund, received 71.61 percent in support. The measure extends a 1 percent sales tax measure indefinitely.
Voters in Riverside faced Measure C, a charter amendment to continue transferring $40 million from the city’s electric utility fund to the general fund for the purpose of maintaining general city services and emergency services. The measure, which needed a simple majority to pass, received 54.61 percent in support. However, a Riverside County Superior Court judge ordered that the results not be certified until the courts settle a dispute over whether the measure was placed on the ballot illegally.
In 1968 and 1977, Riverside voters approved the transfer of funds. In 2018, a suit was filed alleging the transfer is a “general tax” that requires voter approval. If the measure is approved, the suit will be settled and electric customers will receive bill credits, over a five-year period, in a collective amount not to exceed $24 million.
The Measure C election results will not be certified until at least January 7, when the court is scheduled to hear arguments in a suit challenging the measure’s inclusion on the ballot. Riversiders Against Tax Increases argues that state law requires tax measures to be placed on general election ballots unless certain conditions are met, and Measure C thus should not have been allowed to go before voters in a special election.
In Santa Clara County, voters in the Los Gatos Union School District and Berryessa Union School District approved their respective parcel tax measures. As previously reported in the CalTaxletter, these school districts were found encouraging support for their measures on taxpayer-funded websites despite the state law banning the use of public resources to promote or oppose ballot measures.
Measure B in the Los Gatos Union School District, needing at least two-thirds approval, received 75.95 percent in support. The measure replaces an expiring $290 parcel tax with a $335 parcel tax. The tax will remain in place for eight years, costing property owners $3.2 million annually and generating revenue for education services.
Measure A in the Berryessa Union School District renews a $79 parcel tax for eight years, costing property owners $1.8 million per year.
| Type of Measure | County | Jurisdiction | Ballot Designation | Description | Proposed Annual Tax | Result | Percentage In Support |
|---|---|---|---|---|---|---|---|
|
Utility User Tax |
Fresno |
City of Orange Cove |
Increases an existing tax on gas, electricity, and telephone from 7% to 10% and creates a use tax on water at 10% in perpetuity for general city services. |
$346,832 |
Fail |
35.57% | |
|
Utility User Tax |
Imperial |
City of Brawley |
Extends an expiring tax in perpetuity at a rate of 4% on telecommunications services, natural gas, water, sewer, and solid waste to fund city services. |
$2,500,000 |
Pass |
54.50% | |
|
Transient Occupancy Tax |
Los Angeles |
City of Inglewood |
Increases the hotel tax from 14% to 15.5% in perpetuity to fund general services. |
$730,000 |
Fail |
62.21% | |
|
Sales Tax |
Kern |
City of Taft |
Imposes a 1% sales tax in perpetuity to fund general services. |
$1,600,000 |
Pass |
73.99% | |
|
Sales Tax |
Riverside |
City of Moreno Valley |
Imposes a 1% sales tax indefinitely for general services. |
$20,000,000 |
Pass |
54.54% | |
|
Sales Tax |
Riverside |
City of Indio |
Extends a 1% sales tax measure in perpetuity, “allowing the City to address local public safety, fire, medical and emergency response needs.” |
$12,000,000 |
Pass |
71.61% | |
|
Sales Tax |
Sacramento |
City of Isleton |
Renews a 0.5% sales tax that expired September 30, 2021, for five years, raising $83,726 to $106,858 annually for fire protection services. |
$83,726 |
Pass |
73.50% | |
|
Parcel Tax |
Los Angeles |
City of Commerce |
Imposes a parcel tax on industrial property at a maximum rate of $0.3221 per square foot, to fund emergency services. |
$12,000,000 |
Fail |
58.76% | |
|
Parcel Tax |
Placer |
Northstar Community Services District |
Imposes a $219 parcel tax for 10 years for wildfire prevention services for the Northstar Fire Department as well as green waste disposal options for homeowners. |
$450,000 |
Pass |
86.78% | |
|
Parcel Tax |
Plumas |
Long Valley Community Services District |
Increases an existing parcel tax indefinitely to be levied at $170 per parcel, increasing annually up to 2%, for fire protection and prevention. |
$39,780 |
Pass |
83.47% | |
|
Parcel Tax |
San Mateo |
Menlo Park City School District |
Renews an expiring parcel tax for 12 years and increases it to $598 per parcel, adjusted annually for inflation, for education services. |
$4,600,000 |
Pass |
74.30% | |
|
Parcel Tax |
Santa Clara |
Los Gatos Union School District |
Renews and increases an expiring parcel tax (from $290 to $335 per parcel) for eight years to fund education services. |
$3,200,000 |
Pass |
75.95% | |
|
Parcel Tax |
Santa Clara |
Berryessa Union School District |
Renews an existing $79 parcel tax for eight years to fund education services. |
$1,800,000 |
Pass |
70.88% | |
|
Parcel Tax |
Sonoma |
Sonoma Valley Health Care District |
Renews an expiring parcel tax for 10 years at up to $250 per parcel per year for the continued operation of the Sonoma Valley Hospital and Emergency Room. |
$3,800,000 |
Pass |
78.85% | |
|
Parcel Tax |
Sonoma |
Kenwood Fire Protection District |
Imposes a parcel tax to fund fire and emergency services, with a maximum rate of $0.12 per square foot for commercial properties and $16 per acre for agricultural land. |
$300,000 |
Pass |
82.96% | |
|
Miscellaneous |
Riverside |
City of Riverside |
Charter amendment to continue transferring $40 million from the city’s electric utility fund to the general fund for maintaining general city services and emergency services. Riverside voters approved the transfer in 1968 and 1977. In 2018, a suit was filed alleging the transfer is a “general tax” requiring voter approval. If the measure is approved, the suit will be settled and electric customers will receive bill credits, over a five-year period, in a collective amount not to exceed $24 million. |
$40,000,000 |
Pending certification. |
54.61% | |
|
Miscellaneous |
Santa Cruz |
Santa Cruz |
Amends Measure L (adopted in 2014 with 82% support), which imposed a 7% cannabis sales tax that may be increased up to 10% of gross sales for general city services. This measure would allocate 20% of revenue generated to the City of Santa Cruz Children’s Fund for youth and early childhood development programs and services. The measure would result in an increase in revenue allocated to the fund from about $212,000 to approximately $340,000 per year. |
No tax increase. |
Pass |
82.72% | |
|
Documentary Transfer Tax |
Los Angeles |
City of Inglewood |
Increases tax on the sale of real estate to 4.5% on amounts over $10 million, 3.5% on amounts between $2.5 million and $10 million, 1.75% on amounts between $1.1 million and $2.5 million, keeping the existing 0.055% rate for sales under $1.1 million, to fund emergency and general services. |
$3,500,000 |
Fail |
47.48% |