THE CALIFORNIA TAXPAYERS ASSOCIATION
GUIDE TO THE NOVEMBER 2016 ELECTION:
LOCAL TAX
AND BOND
MEASURES
ABOUT THIS ELECTION
W
hen Californians cast their ballots for the November
8 election, they will decide the fate of 228 local tax
measures representing a cumulative tax increase of
more than $3 billion per year, along with 193 bonds that would
dramatically increase annual property taxes.
These local measures are in addition to the 17 statewide measures
that represent another $5.3 billion to $10.6 billion in potential
annual tax increases, according to the state’s fiscal estimates.
The 180 school bonds (totaling $24.63 billion) and 13 bonds for
other uses (totaling $7.27 billion), if approved and issued, will have
to be repaid – with significant interest – through higher annual
property taxes.
Voters in 50 of California’s 58 counties will see at least one local
tax or bond measure on the November ballot.
While local governments traditionally put more tax and bond
measures on the ballot during presidential election years, the
November 2016 election could be a historic record. The total of
86 sales tax measures on the ballot in this election is dramatically
higher than the 46 decided in both the primary and general
elections of 2012.
Proposed Annual Tax Increase:
OVER $3 BILLION
Number of Tax & Bond Measures Appearing on the Ballot:
421 IN 50 COUNTIES
In addition to supporting local governments, local taxes have a
significant impact on the cost of living, and influence taxpayers’
decisions about where to live, shop, start a business or expand an
existing business.
The California Taxpayers Association has been monitoring local
taxes since its establishment 90 years ago, as part of its mission to
keep taxpayers informed.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
NOVEMBER 8, 2016
TAX & BOND MEASURES
SALES & USE TAXES
BUSINESS & OTHER TAXES
PARCEL TAXES
MARIJUANA TAXES
UTILITY USER TAXES
SCHOOL BONDS
HOTEL TAXES
CONSTRUCTION BONDS
Number of Measures: 86
Amount: $2.37 billion
Page 1
Number of Measures: 61
Amount: $278.07 million
Page 15
Number of Measures: 9
Amount: $25.17 million
Page 25
Number of Measures: 21
Amount: $185.59 million
Page 28
Number of Measures: 14
Amount: $101.12 million
Page 32
Number of Measures: 37
Amount: $58.01 million
Page 36
Number of Measures: 180
Amount: $24.63 billion
Page 44
Number of Measures: 13
Amount: $7.27 billion
Page 66
SALES & USE TAXES
T
he sales tax is imposed on retailers for
the privilege of selling tangible personal
property within California. The tax is officially
known as the sales and use tax, as it also
applies to transactions in which the seller does
not collect California sales tax, but the product
is purchased for use in this state, and therefore
the purchaser much remit the tax to the state.
Retailers are responsible for paying sales tax on
tangible personal property sold in California.
The sales tax is imposed on the retail sales price
of property for sale, and if retailers miscalculate
the tax, they are liable for underpaid taxes, plus
penalties and interest.
Proposed Annual Tax Increase:
$2.37 BILLION
Number of Measures Appearing on the Ballot:
A local sales tax measure requires a majority
vote if the revenue goes into a general fund,
or a two-thirds vote if it is a special tax with
revenue earmarked for a specific purpose.
Some local governments pair majority-vote
general sales taxes with nonbinding advisory
measures in an attempt to convince voters that
the money will be used for specified purposes,
while maintaining only the majority-vote
threshold.
86 IN 39 COUNTIES
1
SALES & USE TAXES
ALAMEDA COUNTY
City of Newark
Increases the city's sales tax rate by 0.5 percent for 25 years to
fund general city services.
$3,500,000
Majority
Measure R
Increases the city's sales tax rate by 1 percent for six years to
fund general city services.
$3,600,000
Majority
Measure A
Increases the city's sales tax rate by 0.75 percent for seven years
to fund general city services.
$450,000
Majority
Measure GG
BUTTE COUNTY
City of Oroville
COLUSA COUNTY
City of Colusa
CONTRA COSTA COUNTY
City of Lafayette
Measure C
Increases the city's sales tax rate by 1 percent from 8.75 percent
to 9.75 percent for 29 years to fund general city services.
$3,000,000
Majority
City of Martinez
Measure D
Increases the city's sales tax rate by 0.5 percent for 15 years to
fund road maintenance and improvement.
$2,100,000
2/3
City of Pleasant Hill
Measure K
Increases the city's sales tax rate by 0.5 percent for 20 years to
fund general city services.
$4,000,000
Majority
Contra Costa
Transportation
Authority
(Countywide)
Measure X
Increases the county's sales tax rate by 0.5 percent for 30 years
to fund transportation infrastructure upgrades, repairs, and
construction.
$97,000,000
2/3
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
2
SALES & USE TAXES
EL DORADO COUNTY
Measure L
Increases the city's sales tax rate by 0.5 percent for 20 years to
fund road repairs and sewer and water system improvements.
$2,000,000
2/3
City of Kerman
Measure M
Increases the city's sales tax rate by 0.75 percent for 15 years to
fund construction of a senior center, regional fairgrounds, police
station, animal kennel and similar projects. Up to 10 percent of
the revenue may used for downtown revitalization.
$650,000
2/3
City of Sanger
Measure S
Increases the city's sales tax rate by 0.75 percent for 10 years to
fund police, fire, and emergency medical services.
$1,900,000
2/3
Measure A
Increases the city's sales tax rate by 0.5 percent to fund the city's
fire department, police department, and public works department.
Unavailable
Majority
City of Placerville
FRESNO COUNTY
GLENN COUNTY
City of Orland
HUMBOLDT COUNTY
City of Fortuna
Measure E
Increases the city's sales tax rate by 0.75 percent for eight years
to fund general city services.
$1,200,000
Majority
City of Trinidad
Measure G
Extends the city's 0.75 percent sales tax for four years to fund
general city services.
Unavailable
Majority
County of
Humboldt
Measure U
Increases the county's sales tax rate by 0.5 percent for 20 years
to fund road repairs, trail and transit infrastructure maintenance,
and other transportation-related projects.
$10,000,000
2/3
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
3
SALES & USE TAXES
IMPERIAL COUNTY
Measure P
Increases the city's sales tax rate by 0.5 percent for 30 years to
fund general city services.
$5,500,000
Majority
City of Delano
Measure U
Extends the city's previously approved 1 percent sales tax for 10
years to fund general city services.
Unavailable
Majority
City of Ridgecrest
Measure V
Increases the city's sales tax rate by 1 percent for eight years to
fund general city services.
$4,000,000
Majority
City of Wasco
Measure X
Increases the city's sales tax rate by 1 percent in perpetuity to
fund general city services.
$1,100,000
Majority
Measure K
Increases the county's sales tax rate by 0.25 percent in
perpetuity to fund police and fire services in the county and
its four municipalities. The tax would not be levied if the 0.25
percent Proposition 30 sales tax is extended by the state
beyond January 1, 2017.
$4,000,000
2/3
City of Clearlake
Measure V
Increases the city's sales tax rate by 1 percent for 20 years to
fund road maintenance and improvement.
$1,600,000
2/3
City of Lakeport
Measure Z
Increases the city's sales tax rate by 1 percent in perpetuity to
fund general city services.
$1,500,000
Majority
City of El Centro
KERN COUNTY
KINGS COUNTY
County of Kings
LAKE COUNTY
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
4
SALES & USE TAXES
LOS ANGELES COUNTY
County of Los
Angeles
Measure M
Increases the county's sales tax rate by 0.5 percent in
perpetuity to fund street repairs, highway improvements, and rail
construction. The rate would go from 9 percent to 9.5 percent for
the county base rate, and up to 10 percent in some cities within
the county.
City of Downey
Measure S
Increases the city's sales tax rate by 0.5 percent for 20 years to
fund general city services.
$9,000,000
Majority
City of Lynwood
Measure PS
Increases the city's sales tax rate by 1 percent for 10 years to
fund general city services.
Unavailable
Majority
Increases the city's sales tax rate by 0.5 percent in perpetuity, to
fund general city services. An advisory measure (Measure GS)
asks voters whether 50 percent should go to local schools, and
50 percent should go to affordable housing.
$16,000,000
Majority
$12,000,000
2/3
$425,000
Majority
City of Santa
Monica
Measure GSH
$860,000,000
2/3
MARIN COUNTY
County of Marin
Measure A
Increases the county's sales tax rate by 0.25 percent for nine
years to fund preschool education, after-school and summer
learning programs, dental and mental health services, and
affordable childcare.
Town of Fairfax
Measure C
Increases the city's sales tax rate from 0.5 percent to 0.75
percent for 10 years to fund general town services.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
5
SALES & USE TAXES
MENDOCINO COUNTY
Measure Y
Increases the city's sales tax rate by 0.5 percent in perpetuity,
to fund general city services. An advisory measure (Measure Z)
asks voters whether street repair and maintenance and other
public infrastructure improvements should be the exclusive use of
the revenue.
$2,470,000
Majority
County of Mendocino
Measure AG
Increases the county's sales tax rate by 0.5 percent for five years
to fund construction of psychiatric care facilities.
$6,000,000
2/3
County of Mendocino
Measure AH
Adopts an ordinance containing specific enactment language for
Measure AG (above), so that the tax may be collected.
N/A
Majority
Measure V
Increases the county's sales tax rate by 0.5 percent for 30 years
to fund transportation-related projects.
$15,000,000
2/3
City of Ukiah
MERCED COUNTY
County of Merced
MONTEREY COUNTY
City of Del Rey Oaks
Measure B
Extends the city's existing 1 percent sales tax for five years to
fund general city services.
$300,000
Majority
Transportation
Agency for
Monterey County
Measure X
Increases the county's sales tax rate by 0.375 percent for 30
years to fund transportation-related projects.
$20,000,000
Majority
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
6
SALES & USE TAXES
NAPA COUNTY
Napa County
Regional Park
and Open Space
District
Measure Z
Increases the county's sales tax rate by 0.25 percent for 14 years
to fund watershed preservation, open space conservation, fire
prevention, and park maintenance.
$8,000,000
2/3
County of Nevada
Measure A
Increases the county's special library sales tax rate from 0.125
percent to 0.25 percent for 15 years, to fund county library
services.
$4,000,000
2/3
City of Nevada City
Measure C
Increases the city's sales tax rate by 0.125 percent to fund fire
and police protection services.
$432,000
2/3
NEVADA COUNTY
ORANGE COUNTY
City of Fountain
Valley
Measure HH
Increases the city's sales tax rate by 1 percent from 8 percent to
9 percent to fund general city services.
$11,000,000
Majority
City of La Palma
Measure JJ
Increases the city's sales tax rate by 1 percent from 8 percent to
9 percent to fund general city services.
$1,500,000
Majority
City of
Westminster
Measure SS
Increases the city's sales tax rate by 1 percent from 8 percent to
9 percent to fund general city services.
$14,000,000
Majority
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
7
SALES & USE TAXES
PLACER COUNTY
Town of Loomis
Measure F
Increases the town's sales tax rate by 0.25 percent for 10 years
to fund general town services. An advisory measure (Measure G)
asks if revenue should primarily be spent on the Loomis Library.
$250,000
Majority
County of Placer
Measure M
Increases the county's sales tax rate by 0.5 percent for 30 years
to fund transportation projects and road maintenance.
$53,333,333
2/3
Measure G
Increases the city's sales tax rate from 8 percent to 9 percent in
perpetuity to fund general city services.
$6,000,000
Majority
City of Hemet
Measure U
Increases the city's sales tax rate by 1 percent for 10 years to
fund general city services. The city has approved a nonbinding
resolution stating that priority will be placed on spending for
police and fire services.
$10,000,000
Majority
City of Temecula
Measure S
Increases the city's sales tax rate from 8 percent to 9 percent to
fund general city services.
$23,000,000
Majority
City of Indio
Measure X
Increases the city's sales tax rate from 8 percent to 9 percent for
20 years to fund general city services.
$8,500,000
Majority
City of Riverside
Measure Z
Increases the city's sales tax rate from 8 percent to 9 percent for
20 years to fund general city services.
$48,000,000
Majority
Increases the city's sales tax rate by 1 percent to fund general
city services.
$6,200,000
Majority
RIVERSIDE COUNTY
City of La Quinta
City of Menifee
Measure DD
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
8
SALES & USE TAXES
SACRAMENTO COUNTY
County of
Sacramento
Measure B
Increases the county's sales tax rate by 0.5 percent for 30 years
to fund road maintenance and transportation projects.
$100,000,000
2/3
City of Isleton
Measure C
Increases the city's sales tax rate by 0.5 percent for five years to
fund general city services.
Unavailable
Majority
$1,500,000
Majority
$1,500,000
2/3
SAN BERNARDINO COUNTY
Town of
Yucca Valley
Measure Y
Increases the town's sales tax rate by 0.5 percent for 10 years
to fund general town services. City officials have stated that the
spending would focus on crime prevention and street repair.
Town of
Yucca Valley
Measure Z
Increases the town's sales tax rate by 0.5 percent for 10 years
to reduce the cost to taxpayers for funding the sewer system,
improve water conservation, and ensure clean drinking water.
SAN DIEGO COUNTY
County of San
Diego
Measure A
Increases the county's sales tax rate by 0.5 percent for 40
years to fund road repairs, public transit expansion, open space
conservation, and fire prevention.
$308,000,000
2/3
City of Chula Vista
Measure P
Increases the city's sales tax rate by 0.5 percent for 10 years to
fund general city services.
$16,000,000
Majority
City of Del Mar
Measure Q
Increases the city's sales tax rate by 1 percent in perpetuity to
fund general city services.
$2,000,000
Majority
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
9
SALES & USE TAXES
SAN FRANCISCO CITY AND COUNTY
City and County of
San Francisco
Measure K
Increases the sales tax rate by 0.75 percent for 25 years to fund
general city services, but with planned spending on transportation
and homeless services.
$37,500,000
Majority
SAN JOAQUIN COUNTY
City of Stockton
Measure M
Increases the city's sales tax rate by 0.25 percent for 16 years to
fund city library and recreation services.
$16,000,000
2/3
City of Lodi
Measure R
Increases the city's sales tax rate by 0.125 percent for 15 years
to fund park improvements.
$1,400,000
2/3
City of Lodi
Measure S
Increases the city's sales tax rate by 0.25 percent for 15 years
to fund the hiring of additional police and a gang intervention
worker, restore downtown Fire Engine 1 service, and increase
training.
$2,800,000
2/3
City of Tracy
Measure V
Increases the city's sales tax rate by 0.5 percent for 20 years to
fund general city services.
$7,000,000
Majority
Increases the county's sales tax rate by 0.5 percent for nine
years to fund transportation and traffic-reduction projects. The
rate in unincorporated areas would rise to 8 percent, and the rate
in the county's cities would rise to 8.5 percent.
$25,000,000
2/3
SAN LUIS OBISPO COUNTY
County of San Luis
Obispo
Measure J-16
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
10
SALES & USE TAXES
SAN MATEO COUNTY
City of Belmont
Measure I
Increases the city's sales tax rate by 0.5 percent for 30 years to
fund general city services.
$1,300,000
Majority
County of San
Mateo
Measure K
Extends the county's 0.5 percent sales tax for 20 years to fund
general services.
$85,000,000
Majority
City of East Palo
Alto
Measure P
Increases the city's sales tax rate by 0.5 percent in perpetuity to
fund general city services, with a priority placed on public safety.
$1,800,000
Majority
Increases the county's sales tax rate by 0.5 percent for 30 years
to fund transportation-related projects.
$210,000,000
2/3
SANTA CLARA COUNTY
Santa Clara Valley
Transportation
Authority
Measure B
SANTA CRUZ COUNTY
County of Santa
Cruz
Measure D
Increases the county's sales tax rate by 0.5 percent for 30 years
to fund transportation projects and road maintenance.
$17,000,000
2/3
City of Capitola
Measure F
Extends the city's existing 0.25 percent sales tax for 10 years to
fund general city services.
$1,100,000
Majority
Measure D
Increases the city's sales tax rate by 0.5 percent for 10 years to
fund general city services. An advisory measure (Measure E)
asks voters if the revenue should be used for public safety.
$11,000,000
Majority
SHASTA COUNTY
City of Redding
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
11
SALES & USE TAXES
SISKIYOU COUNTY
City of Yreka
Measure C
Increases the city's sales tax rate by 0.5 percent to fund general
city services.
$950,000
Majority
County of Siskiyou
Measure G
Increases the county's sales tax rate by 0.25 percent to fund
construction of a new county jail. The tax would expire at the end
of the term of the construction loan financing.
$9,000,000
2/3
County of Solano
Measure A
Increases the county's sales tax rate by 0.25 percent for 10 years
to fund general governmental services. An advisory measure
(Measure B) asks voters whether revenue should be spent with
a focus on improving services for homeless children, abuse
prevention, and high quality child care and children's healthcare.
$16,800,000
Majority
City of Vacaville
Measure M
Renews the city's 0.75 percent sales tax for 20 years to fund
general city services.
$14,700,000
Majority
City of Rio Vista
Measure O
Renews the city's 0.75 percent sales tax for five years to fund
general city services.
$784,000
Majority
City of Fairfield
Measure P
Renews the city's 1 percent sales tax for 15 years to fund general
city services.
$16,000,000
Majority
City of Suisun City
Measure S
Increases the city's sales tax rate by 1 percent for 10 years to
fund general city services.
$1,800,000
Majority
City of Vallejo
Measure V
Renews the city's 1 percent sales tax rate to fund municipal services.
$14,000,000
Majority
SOLANO COUNTY
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
12
SALES & USE TAXES
SONOMA COUNTY
County of Sonoma
Measure J
Increases the tax rate for unincorporated parts of the county by
0.5 percent to improve and maintain campgrounds, trails, parks,
and other recreational areas, protect watersheds, and reduce
wildfire risk.
City of Santa Rosa
Measure N
Extends the city's existing 0.25 percent sales tax for eight years
to fund general city services.
$8,000,000
Majority
City of Sonoma
Measure U
Extends the city's existing 0.5 percent sales tax for five years to
fund general city services.
$2,200,000
Majority
County of Sonoma
Measure Y
Increases the county's sales tax rate by 0.125 percent for 10
years to fund library services.
$10,000,000
2/3
Measure L
Increases the county's sales tax rate by 0.5 percent for 25 years
to fund road repairs, build new highways and bike paths, and
remake intersections and interchanges.
$38,000,000
2/3
Measure N
Increases the city's sales tax rate by 0.5 percent in perpetuity to
fund general city services.
$10,800,000
Majority
$9,500,000
2/3
STANISLAUS COUNTY
County of
Stanislaus
TULARE COUNTY
City of Visalia
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
13
SALES & USE TAXES
VENTURA COUNTY
City of San
Buenaventura
Measure O
Increases the city's sales tax rate by 0.5 percent for 25 years to
fund general city services.
$10,800,000
Majority
City of Santa
Paula
Measure T
Increases the city's sales tax rate by 1 percent for 20 years to
fund general city services.
$2,100,000
Majority
Measure AA
Increases the county's sales tax rate by 0.5 percent for 30 years
to fund transportation infrastructure maintenance, repair, and
construction.
$70,000,000
2/3
City of West
Sacramento
Measure E
Increases the city's sales tax rate by 0.25 percent to fund general
city services.
$3,300,000
Majority
City of Woodland
Measure F
Extends the city's existing 0.5 percent sales tax rate for 12 years
to fund general city services.
$4,500,000
Majority
County of Ventura
YOLO COUNTY
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
14
PARCEL TAXES
A
parcel tax is a property tax on a parcel
of land, but is distinct from the annual
property tax that is based on the value
of the property. To win approval, a parcel tax
must garner at least a two-thirds vote of the
electorate in the district that is proposing the
tax.
Proposed Annual Tax Increase:
$278.07 MILLION
Number of Measures Appearing on the Ballot:
61 IN 28 COUNTIES
Parcel taxes typically are administered by cities,
counties and special districts, and are paid
along with the ad valorem property tax. When
administering the parcel tax, local governments
generally are responsible for handling tax
disputes and explaining to taxpayers how the
tax works. If a parcel tax provides an exemption
for certain parcels (usually residences owned
and occupied by seniors or disabled persons),
local governments typically provide a form to
claim an exemption.
For more information on parcel taxes, visit the
California Tax Foundation’s Center for Special
Taxes at www.caltaxfoundation.org.
15
PARCEL TAXES
ALAMEDA COUNTY
Measure B1
Extends the district's existing parcel tax of 32 cents per square for
seven years to fund district schools. The tax is capped at $7,999
per parcel.
$12,000,000
2/3
Berkeley School
District
Measure E1
Imposes a tax of 37 cents per square foot on all residential,
commercial, and industrial space to fund reduction of student-toteacher ratios at Berkeley public schools. The tax would replace the
existing rates of 29 cents per square foot for residential properties
and 42 cents per square foot for commercial, industrial, and
institutional properties.
$28,000,000
2/3
Oakland Unified
School District
Measure G1
Imposes a tax of $120 annually per parcel for 12 years to fund
district schools.
$12,400,000
2/3
City of Albany
Measure P1
Imposes a tax of $38.65 annually on single-family parcels, with
other rates for other types of parcels, for 10 years, to upgrade and
repair city sidewalks.
$203,000
2/3
Measure QQ
Extends the city's existing parcel tax for four years to fund police,
fire, and emergency medical services. The average rate for a
single-family parcel is $123, but the rate is determined by parcel
size and type.
$4,100,000
2/3
$30,000,000
2/3
Alameda Unified
School District
City of Union City
ALAMEDA AND CONTRA COSTA COUNTIES
Alameda-Contra
Costa Transit District
Measure C1
Extends the district's existing $96 annual parcel tax for 20 years to
fund transit services.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
16
PARCEL TAXES
BUTTE COUNTY
County Service Area
37
Measure M1
City of Biggs
Measure M2
City of Gridley
Measure M3
Extends the county's existing $70 annual parcel tax for 10 years
to fund standby costs of providing emergency room services at
Orchard Hospital.
Extends the county's existing $70 annual parcel tax for 10 years
to fund standby costs of providing emergency room services at
Orchard Hospital.
Extends the county's existing $70 annual parcel tax for 10 years
to fund standby costs of providing emergency room services at
Orchard Hospital.
$110,000
2/3
$110,000
2/3
$110,000
2/3
Measure B
Imposes an annual parcel tax in perpetuity to fund emergency
medical and fire protection services. The tax rate varies depending
on property type, including $96 per residential unit, $76.80 per
additional residential unit, $48 per vacant parcel, $67.20 per
agricultural parcel, and 5 cents per square foot for commercial
parcels.
$700,000
2/3
Measure E
Increases the district's parcel tax from $100 to $200 annually for
developed parcels, and from $75 to $100 annually for undeveloped
parcels.
Unavailable
2/3
$2,500,000
2/3
$1,200,000
2/3
CALAVERAS COUNTY
Calaveras
Consolidated Fire
Protection District
Middle River
Community Services
District
CONTRA COSTA COUNTY
Rodeo-Hercules Fire
Protection District
Measure O
Pittsburg Unified
School District
Measure S
Replaces an expiring property assessment with a $216 annual
parcel tax in perpetuity, to fund emergency medical and fire
protection services.
Imposes a $91 annual parcel tax for seven years, with annual
inflation adjustments of $6, to fund district art, music, and athletic
programs and materials, and attract and retain teachers.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
17
PARCEL TAXES
CONTRA COSTA COUNTY
West Contra Costa
Unified School
District
Measure T
Extends the district's existing parcel tax of 7.2 cents per square foot
of building area for eight years to fund district academic programs
and attract and retain teachers.
$9,800,000
2/3
EL DORADO COUNTY
Cameron Estates
Community Services
District
Hickok Road
Community Services
District
Marble Mountain
Community Services
District
Measure K
Increases the district's parcel tax from $250 to $400 annually to
fund road improvements and maintenance.
$116,400
2/3
Measure M
Increases the district's parcel tax from $200 to $300 annually to
fund road improvements and maintenance.
$20,000
2/3
Measure N
Parcel tax of $400 annually to fund road improvements and
maintenance.
$8,100
2/3
Measure Q
Parcel tax of $120 annually on single-family homes, and varying rates
on multi-family homes, mobile homes, commercial, agricultural, and
industrial properties, to fund police, fire, and other emergency services.
$495,000
2/3
Measure H
Parcel tax of $59 annually for eight years to fund district schools.
$121,214
2/3
Measure F
Increases the district's parcel tax of varying rates depending on
type of property, to fund fire protection services. The rates include
$10.36 plus $0.50 per acre for single residential parcels and $1,000
plus $20 per acre for heavy industrial parcels.
Unavailable
2/3
FRESNO COUNTY
City of Parlier
HUMBOLDT COUNTY
Arcata School District
INYO COUNTY
Southern Inyo Fire
Protection District
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
18
PARCEL TAXES
LOS ANGELES COUNTY
County of Los
Angeles
City of Culver City
Mountains
Recreation and
Conservation
Authority
Measure A
Measure CW
Measure FF
Mountains
Recreation and
Conservation
Authority
Measure GG
El Rancho Unified
School District
Measure RR
Parcel tax of 1.5 cents per square foot of improved property in the
county to fund regional parks and open space maintenance.
Parcel tax of $99 annually in perpetuity to improve storm drains,
capture urban water runoff, preserve open space, and comply with
clean water laws.
Parcel tax of $15 annually for 10 years to fund open space
conservation, fire prevention, and park ranger safety patrols. All
funds would be used in the Woodland Hills, Encino, and Tarzana
areas.
Parcel tax of $35 annually for 10 years to fund open space
conservation, fire prevention, and park ranger safety patrols.
All funds would be used in the Santa Monica Mountains and
Hollywood Hills areas.
Parcel tax of $99 annually for nine years to fund district schools,
including raises to teachers' salaries, and funding for performing
arts, art, math, and science programs.
$95,000,000
2/3
$2,000,000
2/3
$241,000
2/3
$995,000
2/3
$300,000
2/3
$4,000,000
2/3
$9,400,000
2/3
$1,790,000
2/3
$810,000
2/3
MARIN COUNTY
Kentfield School
District
Measure B
Mill Valley School
District
Measure E
City of Mill Valley
Measure H
Town of Ross
Measure K
Increases the district's parcel tax from $1,037 to $1,600 annually,
with a 5 percent annual increase, for 10 years, beginning in July
2019, to fund district schools.
Increases the district's parcel tax from $865 to $980 annually for 12
years to fund district schools.
Increases the city's municipal parcel tax from $195 to $266
annually for 10 years, with 2 percent annual increases, to fund
general city services.
Extends the town's $970 annual parcel tax for eight years to fund
general town services.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
19
PARCEL TAXES
MARIN COUNTY
Muir Beach
Community Services
District
County Service Area
17 - Kent Woodlands
County Service Area
17 - Kent Woodlands
County Service Area
29
Measure L
Parcel tax of $213 annually for 10 years, with annual inflation
adjustments, to fund fire protection and emergency services.
$33,400
2/3
Measure M
Increases the existing special parcel tax from $260 to $360
annually, with annual increases for inflation, to fund sheriff's deputy
patrol services.
$197,280
2/3
Measure N
Imposes a special parcel tax of $100 for the 2016-17 fiscal year,
and then $11 annually thereafter, to fund purchase and installation
of license plate readers that record license plates of vehicles
traveling through the Kent Woodlands neighborhood, to deter
criminal activity.
$54,800
2/3
Measure O
Increases the existing parcel tax from $1,200 to $1500 annually,
with 3 percent annual increases, for 10 years, to fund maintenance
dredging in the principal waterways of Paradise Cay and the north
and south entry channels to San Francisco Bay.
$204,000
2/3
Parcel tax of $230 annually in perpetuity, to fund engine-companybased paramedic services.
$410,000 - $487,500
2/3
Replaces the district's expiring parcel tax with a new tax of $25.26
per year for single-family homes, and varying rates for other
property types, in perpetuity, to fund open space conservation, trail
and park maintenance, and recreational access.
$1,200,000
2/3
MONTEREY, SAN BENITO, AND SANTA CRUZ COUNTIES
Aromas Tri-County
Fire Protection
District
Measure S
MONTEREY COUNTY
Monterey Peninsula
Regional Park
District
Measure E
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
20
PARCEL TAXES
RIVERSIDE COUNTY
Idyllwild Fire
Protection District
Parcel tax of $130 annually, with annual increases up to 3 percent,
to fund fire protection and emergency medical services.
Unavailable
Measure G
Parcel tax of $75 annually for six years to fund district schools.
$6,000,000 $7,000,000
2/3
Measure J
Parcel tax of varying rates for 29 years to fund park security patrols
and safety lighting, disabled access improvements, and bathroom
cleaning. The various rates include $48.64 per unit for single-family
units, $30.16 per multi-family unit less than five units, and $24.33
per 1/4 acre for commercial property. The ballot question does not
disclose either the tax rate or duration.
$10,000,000
2/3
Measure Q
Increases the district's annual parcel tax to $40 on single-family
residential parcels and $28 for multi-family residential parcels for
20 years to fund park security patrols, park and aquatic facility
renovations, and improvements to safety.
$157,204
2/3
Measure W
SACRAMENTO COUNTY
Sacramento City
Unified School
District
Cordova Recreation
and Park Community
Facilities District
Arden Manor
Recreation and Park
District
SAN BERNARDINO COUNTY
Apple Valley Fire
Protection District
Measure A
Imposes a tax of $126.90 per residential unit, with varying rates
for vacant land and commercial property, in perpetuity to fund
emergency medical and fire protection services.
$4,800,000
2/3
Running Springs
Water District
Measure B
Increases the district's annual parcel tax (described as an
"availability charge") from $65 to $147 per unit of benefit to fund
emergency medical and fire protection services.
$448,170
2/3
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
21
PARCEL TAXES
SAN DIEGO COUNTY
Rincon Ranch
Community Services
District
Measure KK
Establishes and levies a special tax override on all taxable property
within the district at a rate of $5.20 per acre plus $150 per parcel of
land annually to fund road maintenance and repair.
$14,710
2/3
Renews the district's existing $99 annual parcel tax for 15 years to
fund district schools and libraries.
$4,000,000
2/3
Parcel tax of $30 annually to fund recreation and park services.
Unavailable
2/3
SAN FRANCISCO CITY AND COUNTY
San Francisco
Community College
District
Measure B
SAN JOAQUIN COUNTY
Lockeford Recreation
and Park District
Measure T
SAN MATEO COUNTY
Jefferson Elementary
School District
Measure T
Parcel tax of $68 annually for nine years to fund district schools.
$1,300,000
2/3
Redwood City
School District
Measure U
Renews the district's annual parcel tax at a rate of $85 for 14 years
to fund district schools and school programs.
$1,900,000
2/3
City of Daly City
Measure V
Parcel tax of $162 annually for five years to fund restoration of
police and fire personnel and related operational costs.
$3,800,000
2/3
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
22
PARCEL TAXES
SANTA CLARA COUNTY
San Jose Unified
School District
Sunnyvale School
District
Oak Grove School
District
Measure Y
Parcel tax of $72 annually for eight years to fund district schools.
$5,000,000
2/3
Measure BB
Renews the district's annual parcel tax at a rate of $59 for seven
years to fund district schools.
$1,000,000
2/3
Measure EE
Parcel tax of $132 annually for nine years to fund district schools.
$3,100,000
2/3
$2,800,000
2/3
$1,100,000 $1,200,000
2/3
Los Altos School
District
Measure GG
Franklin-McKinley
School District
Measure HH
Parcel tax of $223 to fund academic programs, create STEM
programs, and attract and retain teaching staff. $300,000 of the
annual revenue would be shared with the Bullis Charter School.
Extends the district's existing $72 annual parcel tax for nine years
to fund district schools.
SANTA CRUZ COUNTY
Boulder Creek Fire
Protection District
Measure N
Parcel tax of $35 annually for 30 years to fund emergency medical
and fire protection services.
$173,500
2/3
Zayante Fire
Protection District
Measure O
Replaces the district's existing $35 annual parcel tax with a $68
parcel tax to fund emergency medical and fire protection services.
$132,117
2/3
Measure B
Increases the district's annual parcel tax from $65 to $110 to fund
police services.
$430,000
2/3
$9,500,000
2/3
SISKIYOU COUNTY
Lake Shastina
Community Services
District
SOLANO AND YOLO COUNTIES
Davis Joint Unified
School District
Measure H
Replaces the district's two expiring parcel taxes with a single $620
parcel tax for eight years to fund district schools.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
23
PARCEL TAXES
SONOMA COUNTY
Rincon Valley Union
School District
Measure H
Renews the district's $96 annual parcel tax for 12 years, with
annual increases of $3, to fund district schools.
Wilmar Union School
District
Measure I
$1,000,000
2/3
Parcel tax of $75 annually for nine years to fund district schools.
$79,500
2/3
Measure M
Imposes a parcel tax for up to 30 years to fund construction of a
community pool. The tax rate for single-family properties would
be a maximum of $148 per year, and the rate for multi-family
properties would be a maximum of $96.20 per unit, per year.
Unavailable
2/3
Measure G
Reduces the district's existing parcel tax rate and extends it for
five years to fund the Trinity Hospital. The tax rate will be $30
per undeveloped parcel and $114 annually for dwelling units and
non-residential developments.
$825,000
2/3
Measure R
Renews the district's $59 annual parcel tax for five years to fund
district schools.
$2,200,000
2/3
STANISLAUS COUNTY
Newman Community
Services District
2016-1
TRINITY COUNTY
Mountain
Communities
Healthcare District
VENTURA COUNTY
Ventura Unified
School District
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
24
UTILITY USER TAXES
T
he utility users tax is imposed on many
utility services, including, but not limited to,
electricity, gas, water, sewer, telephone
(including cell phones and long-distance
calling), sanitation, cable television and
Internet. A new, altered or expanded utility
users tax requires voter approval – a majority
vote in most cases, or a two-thirds vote if it is
a special tax with revenue earmarked for a
specific purpose.
The November ballot includes nine measures
calling for new, increased or “modernized” (to
cover more services) utility users taxes.
Proposed Annual Tax Increase:
$25.17 MILLION
Number of Measures Appearing on the Ballot:
9 IN 8 COUNTIES
25
UTILITY USER TAXES
ALAMEDA COUNTY
City of Alameda
Measure K1
"Modernizes" the city's existing utility users tax to reflect new
technologies, and amends the city charter to reaffirm the
continuous annual transfer of $3.7 million from Alameda Municipal
Power to the city, with adjustments for inflation.
$9,600,000
Majority
$2,000,000
Majority
$6,100,000
Majority
Unavailable
Majority
Extends the city's 3 percent utility users tax for eight years to fund
general city services.
$900,000
Majority
"Modernizes" the city's 5 percent phone tax for non-residential users
and 2 percent tax for residential users by including wireless, Internet,
and other modern telecommunications, to fund general city services.
$560,000
Majority
CONTRA COSTA COUNTY
City of Oakley
Measure E
City of Brentwood
Measure Z
Imposes a utility users tax of 3.5 percent on electricity, water,
sewer, gas, and cable television, to fund general city services. A
companion measure (Measure G) advises that the revenue be
used for fire and emergency medical response services.
Imposes a utility users tax of 3 percent beginning in 2017, and
then increases to 6 percent in 2018, to fund general city services. A
companion measure (Measure A) advises that the revenue be used
for public safety services.
FRESNO COUNTY
City of Firebaugh
Measure W
Imposes a utility users tax of 5 percent on wireless telephone
communications services in addition to the city's existing 10 percent
tax on traditional phone services.
HUMBOLDT COUNTY
City of Arcata
Measure F
MONTEREY COUNTY
City of Monterey
Measure G
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
26
UTILITY USER TAXES
SANTA BARBARA COUNTY
Imposes a utility users tax of 8 percent on gas, water, electricity,
Isla Vista Community
sewage, and garbage disposal. Imposition of the tax is contingent
Measure F-2016
Services District
on voter approval of a separate ballot measure calling for creation
of the CSD.
$512,000
2/3
SANTA CLARA COUNTY
City of Sunnyvale
Measure N
"Modernizes" the city's existing 2 percent utility users tax to treat
telecommunication taxpayers equally regardless of technology
used, and extends the tax in perpetuity.
$1,500,000
Majority
Reduces the city's existing tax on telecommunications and video
from 6 percent to 5.5 percent, adds exemptions for energy taxes,
and "modernizes" the tax to treat taxpayers the same regardless of
technology, to fund general city services.
$4,000,000
Majority
SANTA CRUZ COUNTY
City of Watsonville
Measure K
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
27
HOTEL TAXES
H
otel taxes, officially known as “transient
occupancy taxes,” are imposed on
occupants of rooms or living space at
hotels, inns, rental tourist houses, homes, motels
and spaces at campgrounds or recreational
vehicle parks. Hotel taxes are charged if the
stay lasts 31 days or less, and are based on the
cost of the room.
Proposed Annual Tax Increase:
$185.59 MILLION
Number of Measures Appearing on the Ballot:
21 IN 14 COUNTIES
28
HOTEL TAXES
ALAMEDA COUNTY
City of San Leandro
Increases the city's hotel tax rate from 10 percent to 14 percent to
fund general city services.
$200,000
Majority
Measure Q
Increases the city's hotel tax rate from 10 percent to 13 percent to
fund general city services.
$480,000
Majority
Measure T
Increases the city's hotel tax rate from 6 percent to 10 percent to
fund general city services.
$40,000
Majority
Measure AA
Increases the city's hotel tax rate from 10 percent to 12 percent
to fund general city services. An advisory measure (Measure AB)
asks voters if the funds should be allocated for a variety of specific
purposes.
$400,000
Majority
Measure AC
Increases the city's hotel tax rate from 10 percent to 12 percent
to fund general city services. An advisory measure (Measure AD)
asks voters if the funds should be allocated for a variety of specific
purposes.
$17,000
Majority
Increases the city's hotel tax rate from 9 percent to 12 percent to
fund general city services.
$100,000
Majority
Measure PP
IMPERIAL COUNTY
City of El Centro
KERN COUNTY
City of California City
MENDOCINO COUNTY
City of Fort Bragg
City of Point Arena
MONTEREY COUNTY
City of Soledad
Measure F
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
29
HOTEL TAXES
ORANGE COUNTY
City of Laguna Beach
Measure LL
City of San Clemente
Measure OO
Increases the city's hotel tax rate from 12 percent to 14 percent to
fund general city services.
Increases the city's hotel tax rate from 10 percent to 13 percent to
fund general city services.e
$10,700,000
Majority
$570,000
Majority
Increases the city's hotel tax rate to 10 percent, and amends the
definition of "operator" under the city's municipal code so the tax
is collected by all persons receiving consideration from the rental,
including online hotel brokers and vacation rental agencies.
Unavailable
Majority
PLACER COUNTY
City of Auburn
Measure J
RIVERSIDE COUNTY
City of Moreno Valley
Measure L
Increases the city's hotel tax rate from 8 percent to 13 percent to
fund general city services.
$1,750,000
Majority
City of Palm Desert
Measure T
Increases the city's hotel tax rate from 9 percent to 11 percent to
fund general city services.
$2,200,000
Majority
City of San Jacinto
Measure BB
Increases the city's hotel tax rate from 8 percent to 12 percent to
fund general city services.
$50,000
Majority
City of Indian Wells
Measure GG
Increases the city's hotel tax rate from 11.25 percent to 12.25
percent to fund general city services.
$630,000
Majority
Increases the city's hotel tax rate from 10 percent to 12.5 percent,
with 2.5 percent to be used to fund construction, maintenance, and
rehab of athletic fields and related facilities. The other 10 percent
would fund general city services.
$150,000
2/3
SAN BERNARDINO COUNTY
City of Colton
Measure T
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
30
HOTEL TAXES
SAN DIEGO COUNTY
City of San Diego
Measure C
City of San Diego
Measure D
Increases the city's hotel tax rate from 10.5 percent to 16.5
percent to finance a downtown city-owned football stadium for the
Chargers, as well as a convention center expansion. The Chargers
would contribute $650 million and commit to stay in the city for at
least 30 more years.
Increases the city's hotel tax rate from 10.5 percent to 15.5
percent to end the tourism marketing district, allow hoteliers to
create assessment districts, fund a downtown convention center
expansion, prohibit a downtown football stadium and prohibit
expansion of the current convention center location.
$120,000,000
2/3
$18,000,000 $98,000,000
2/3
$10,900,000
Majority
$300,000 - $400,000
Majority
$80,000
Majority
$18,500,000
Majority
$530,123
2/3
SANTA BARBARA COUNTY
County of Santa
Barbara
Measure B-2016
Increases the county's hotel tax rate from 10 percent to 12 percent
to fund general county services.
SANTA CLARA COUNTY
Town of Los Gatos
Measure T
Increases the town's hotel tax rate by 2 percent to fund general
town services.
SANTA CRUZ COUNTY
City of Watsonville
Measure J
Increases the city's hotel tax rate from 10 percent to 11 percent to
fund general city services.
SONOMA COUNTY
County of Sonoma
Measure L
City of Healdsburg
Measure S
Increases the county's hotel tax rate from 9 percent to 12 percent
to fund general county services.
Increases the city's hotel tax rate from 12 percent to 14 percent to
fund affordable housing programs.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
31
BUSINESS & OTHER TAXES
L
ocal governments are authorized to impose
a variety of taxes on businesses, as well as
excise taxes targeted at consumers and/or
producers of various goods.
As with other local taxes, these taxes require
a majority vote if the revenue will go into the
local government’s general fund, or at least a
two-thirds vote if the revenue is earmarked for
one or more specific purposes.
Proposed Annual Tax Increase:
$101.12 MILLION
Number of Measures Appearing on the Ballot:
14 IN 7 COUNTIES
32
BUSINESS & OTHER TAXES
ALAMEDA COUNTY
Measure O1
Imposes a tax of 1 cent per ounce on sugar-sweetened
beverages, to fund general city services.
$223,000
Majority
Measure U1
Increases the city's gross receipts tax on owners of five
or more residential units from 1.081 percent to 2.880
percent, and prohibits landlords from passing the tax on
to tenants. Revenue would fund general city services.
$3,900,000
Majority
City of Berkeley
Gross
Receipts
Tax
Measure DD
Increases the city's gross receipts tax on owners of three
or more residential rental units from 1.081 percent to 1.5
percent, and prohibits landlords from passing the tax on
to tenants.
$1,400,000
Majority
City of Oakland
Soda Tax
Measure HH
Imposes a tax of 1 cent per ounce on sugar-sweetened
beverages, to fund general city services ("with the idea to
earmark it for paying for health and education programs").
$10,000,000 $12,000,000
Majority
Measure OO
Modifies the city's business license tax to reduce taxes
for small businesses by eliminating the per-owner and
per-employee charge for all businesses with three or
fewer owners/employees, as well as to charge a 10
percent gross receipts tax on parking lots, and charge
$100 per 1,000 fee of warehouse and distribution space.
$800,000
Majority
Measure M
Increases the city's real estate documentary transfer tax
from 0.7 percent to 1 percent and 1.5 percent based on
the property's sales price.
$11,600,000
Majority
City of Albany
Soda Tax
City of Berkeley
Gross
Receipts
Tax
City of San
Leandro
Business
License
Tax
CONTRA COSTA COUNTY
City of
Richmond
Property
Transfer
Tax
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
33
BUSINESS & OTHER TAXES
MONTEREY COUNTY
City of Monterey
Business
License Tax
Measure H
Changes the city's business license tax to impose a
minimum tax of $26 per year plus 0.15 percent of gross
receipts over $25,000, to fund general city services.
$3,200,000
Majority
$4,000,000
Majority
City of Pacific
Grove
Admissions
Tax
Measure P
Imposes a 5 percent tax on admission to entertainment
and recreational activities and events in the city,
including the Monterey Bay Aquarium, movie theaters,
municipal golf courses, races and museums, to fund
general city services.
City of Marina
Business
License Tax
Measure U
Changes the city's business license tax rate to 0.2
percent of gross receipts, resulting in small businesses
paying lower amount than larger businesses.
$900,000
Majority
Measure S
Replaces the city's existing $50 flat business license fee
with a business license tax of 0.05 percent of the gross
revenue of each business operating within the city.
Unavailable
Majority
Increases the real property transfer tax on homes sold
for more than $5 million and less than $10 million from 2
percent to 2.25 percent; for properties sold for more than
$10 million and less than $25 million from 2.5 percent to
2.75 percent; and for properties sold for more than $25
million from 2.5 percent to 3 percent.
$45,000,000
Majority
SAN BERNARDINO COUNTY
City of Adelanto
Business
License Tax
SAN FRANCISCO CITY AND COUNTY
City and
County of San
Francisco
Property
Transfer
Tax
Measure W
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
34
BUSINESS & OTHER TAXES
SAN FRANCISCO CITY AND COUNTY
City and
County of San
Francisco
Soda Tax
Measure V
Imposes a tax of 1 cent per ounce on the distribution
of sugar-sweetened beverages (a drink with added
sugar and 25 or more calories per 12 ounces) to
fund any governmental purpose. Distributors of the
beverages would be responsible for paying the tax,
and businesses with annual revenue below $100,000
would be exempt.
Measure O
Imposes a business license tax of 1.5 percent
of gross receipts of landlords with five or more
residential rental units, and states that the cost
cannot be passed on to tenants.
Measure G
"Modernizes" the city's business tax, and raises the
base tax rate from $150 to $195, with increasing rates
for larger businesses, to fund general city services.
$7,500,000
Majority
$600,000
Majority
$12,000,000
Majority
SAN MATEO COUNTY
City of East
Palo Alto
Business
License Tax
SANTA CLARA COUNTY
City of San Jose
Business
License Tax
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
35
MARIJUANA TAXES
E
xcise taxes on marijuana are abundant on
the November ballot, though many of the
marijuana taxes are in the form of business
license taxes. Many of the measures are
contingent upon statewide legalization as well
as future city/county approval of marijuana
business operations.
Local taxes on marijuana require a majority
vote if the revenue will go into the local
government’s general fund, or at least a twothirds vote if the revenue is earmarked for
specific purposes.
Proposed Annual Tax Increase:
$58.01 MILLION
Number of Measures Appearing on the Ballot:
37 IN 20 COUNTIES
36
MARIJUANA TAXES
ALAMEDA COUNTY
City of Hayward
Measure EE
Imposes a tax of up to 15 percent on gross sales of all products
associated with medical or adult use or marijuana, if the city
permits marijuana business activities.
City of San
Leandro
Measure NN
Unavailable
Majority
Imposes a tax of up to 10 percent on gross receipts of marijuana
businesses in the city to fund general city services.
$500,000
Majority
Imposes a tax of $2 per square foot of outdoor marijuana
cultivation and $45 per pound cultivated outdoors, and $5 per
square foot of indoor marijuana cultivation and $70 per pound
cultivated indoor, as well as a 7 percent gross proceeds tax on
the manufacturing of cultivated marijuana, and a 7 percent gross
proceeds tax on medicinal and recreational marijuana storefronts
and collectives.
Unavailable
Measure J
Imposes a tax of up to 10 percent on gross receipts of marijuana
businesses in the city to fund general city services.
$100,000
Majority
Measure E
Imposes a tax of $25 per square foot on space utilized for
commercial marijuana operations, up to 3,000 feet, and $10 per
square foot for additional feet beyond that. Revenue will fund
general city services.
Unavailable
Majority
CALAVERAS COUNTY
County of
Calaveras
Measure C
CONTRA COSTA COUNTY
City of Pittsburg
FRESNO COUNTY
City of Coalinga
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
37
MARIJUANA TAXES
FRESNO COUNTY
City of Coalinga
Imposes a 10 percent gross receipts tax on the sales of
marijuana. Revenue will fund general city services.
Unavailable
Majority
Measure Q
Imposes a tax of $1 per square foot on the outdoor cultivation
of marijuana, $3 per square foot on the indoor cultivation of
marijuana, and $2 per square foot for "mixed light" indoor/outdoor
cultivation of marijuana, to fund general county services.
$14,100,000
Majority
Measure I
Imposes a tax on commercial marijuana businesses, beginning
at 5 percent of gross receipts for businesses located in
unincorporated areas of the county, and authorizes the Board of
Supervisors to increase the tax to a maximum of 12.5 percent, in
increments of 2.5 percent per year, beginning in 2020.
Unavailable
Majority
Measure C
Imposes a tax on marijuana cultivation of $1 per square foot
for outdoor cultivation sites, $2 per square foot for mixed-light
cultivation sites, and $3 per square foot for indoor cultivation
sites.
$8,000,000
Majority
Measure G
HUMBOLDT COUNTY
County of
Humboldt
INYO COUNTY
County of Inyo
LAKE COUNTY
County of Lake
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
38
MARIJUANA TAXES
LOS ANGELES COUNTY
City of Avalon
City of Carson
City of Long Beach
Measure X
Amends the city's municipal code to permit up to two medical
marijuana dispensaries in the city, and to subject the dispensaries
to a $10,000 annual license tax and a 12 percent sales tax.
Measure KK
Imposes a tax of $25 per square foot on space utilized for
marijuana cultivation, as well as an 18 percent gross sales tax
on all marijuana business activities, in the event that marijuana
businesses are approved in the city.
Measure MA
Imposes a gross receipts tax on medical marijuana dispensaries
between 6 percent and 8 percent, and for nonmedical marijuana
dispensaries between 8 percent and 12 percent, as well as between
6 percent and 8 percent for processing, distributing, transporting, or
testing marijuana-related products. The measure also imposes a tax
of $12 to $15 per square foot of marijuana cultivation, to fund general
city services. The tax is contingent on another measure passing to
repeal the city's ban on marijuana businesses, and permits up to 32
medical marijuana businesses within the city.
$200,000
Majority
$500,000$3,500,000
Majority
$13,000,000
Majority
MENDOCINO COUNTY
City of Point Arena
County of
Mendocino
Measure AE
Imposes a business sales tax of 7 percent on the proceeds of nonmedical marijuana businesses and 3 percent on medical marijuana.
Unavailable
Majority
Measure AI
Imposes a tax on medical and nonmedical marijuana cultivation and
dispensaries, not to exceed 10 percent, as well as a tax on distribution,
delivery, manufacturing, and testing, up to $2,500 per year. An advisory
measure (Measure AJ) asks voters if the revenue should be used for
mental health services, road repairs and other specific purposes.
Unavailable
Majority
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
39
MARIJUANA TAXES
MONTEREY COUNTY
Measure B
Imposes a tax on gross receipts of marijuana businesses within
the city, at an initial rate of 5 percent, but which may be increased
up to 10 percent, to fund general city services.
$250,000
Majority
City of King
Measure J
Imposes a tax on medical and nonmedical marijuana businesses
at a rate of $25 per square foot for the first 5,000 square feet and
$10 per square foot thereafter for cultivation; $5 per square foot
for nurseries; $30,000 per manufacturing and testing facility, to
fund general city services.
$1,000,000 $2,000,000
Majority
City of Salinas
Measure L
Imposes a tax on commercial marijuana businesses at a rate of
$25 per square foot on cultivation, and 10 percent on all other
marijuana business activities, to fund general city services.
$1,000,000 $2,000,000
Majority
City of Greenfield
Measure O
Imposes a tax on commercial marijuana businesses at a rate of
$25 per square foot on cultivation, and 10 percent on all other
marijuana business activities.
$2,000,000
Majority
Measure W
Imposes a tax on medical marijuana cultivation and
manufacturing at a rate of no more than $25 per square foot,
subject to increases after three years, based on the CPI, and 15
percent of annual gross receipts.
$1,365,000
Majority
Measure Y
Imposes a tax on commercial marijuana businesses within
unincorporated areas of the county. The tax rate is a maximum
of $25 per square foot on cultivation, $5 per square foot on
nurseries, and 10 percent of gross receipts on other business
activities, to fund general county services.
Unavailable
Majority
City of Del Rey
Oaks
City of Gonzales
County of
Monterey
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
40
MARIJUANA TAXES
PLACER COUNTY
City of Colfax
Measure H
Allows and regulates marijuana dispensaries, cultivation, delivery
and use, and imposes a sales tax of up to 15 percent on the sale
of marijuana and marijuana products, to fund reduction of city
business and residential sewer service charges.
Unavailable
2/3
RIVERSIDE COUNTY
Measure J
Imposes a tax on medical marijuana dispensaries in the city at
a maximum rate of 10 percent of monthly business proceeds, to
fund general city services.
City of Cathedral
City
Measure P
Imposes a tax of $25 per square foot of marijuana cultivation
space, as well as $1 per gram of cannabis concentrate and every
unit of marijuana-infused product produced in the city, to fund
general city services.
City of San Jacinto
Measure AA
Imposes a tax of $50 per square foot of marijuana growing
operations as well as a tax on marijuana sales.
City of Perris
City of Coachella
Measure II
Imposes a tax on marijuana business gross receipts at a
maximum rate of 6 percent as well as $15 per square foot of
cultivation and manufacturing space every quarter, to fund
general city services.
$875,000 $1,200,000
Majority
Unavailable
Majority
$5,200,000
$4,000,000
Majority
Majority
SAN BERNARDINO COUNTY
City of Adelanto
Measure R
Imposes an excise tax of up to 5 percent on each type of
commercial marijuana activity in the city.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
$2,000,000
Majority
41
MARIJUANA TAXES
SAN DIEGO COUNTY
City of San Diego
Imposes a tax on recreational marijuana if the statewide ballot
measure to legalize it is approved by voters, to fund general city
services. The rate would start at 5 percent, increase to 8 percent
in 2019, with further increases later, not to exceed 15 percent.
Unavailable
Majority
Increases the city's marijuana business license tax to a minimum
of $35 and maximum of $50 per $1,0000 of annual gross receipts
for medical marijuana businesses, to fund general city services.
$672,000 $1,000,000
Majority
Measure E
Amends the county's existing marijuana tax ordinance to revise
the definition of "cannabis" to conform to state law and revise the
definition of "cannabis business/medical marijuana business" to
include all cannabis businesses.
Unavailable
Majority
Measure I
Amends the city's existing marijuana tax ordinance to clarify
administrative procedures, revise the definition of "cannabis"
to conform to state law, and revise the definition of "cannabis
business/medical marijuana business" to include all cannabis
businesses.
Unavailable
Majority
Measure L
Imposes taxes on marijuana: $20 per square foot on cultivated
area; 2.5 percent tax on gross receipts from the sales of
manufactured marijuana; and a tax on gross receipts from
marijuana sales not to exceed 10 percent, to fund general city
services. An advisory measure (Measure M) asks voters if the
revenue should be allocated to a variety of specific programs.
$1,700,000 $1,900,000
Majority
Measure N
SAN JOAQUIN COUNTY
City of Stockton
Measure Q
SANTA CRUZ COUNTY
County of Santa
Cruz
City of Santa Cruz
City of Watsonville
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
42
MARIJUANA TAXES
SOLANO COUNTY
County of Solano
Measure C
Amends the county code to establish a general business license
tax on marijuana businesses of no more than 15 percent of
annual gross receipts of the business.
Unavailable
Majority
City of Dixon
Measure K
Imposes a business license tax at a rate of up to 15 percent of
gross receipts on marijuana businesses and dispensaries if they
are allowed to operate in the city.
Unavailable
Majority
Measure P
Imposes a business license tax at a rate of up to 10 percent of
gross receipts on marijuana businesses and dispensaries if they
are allowed to operate in the city.
$90,000
Majority
City of Fillmore
Measure H
Imposes a marijuana cultivation tax of $30 per square foot for the
first 3,000 feet, and $15 per square foot afterward, with increases
based on CPI every five years.
$140,000
Majority
City of Fillmore
Measure I
Imposes a marijuana distribution tax at a rate not to exceed 15
percent of all proceeds of marijuana sales in the city.
$665,000
Majority
Measure F
Imposes a marijuana business tax at a rate not to exceed 15
percent of gross receipts for the sale of medical and non-medical
marijuana, as well as a cultivation tax at a rate of $25 per square
foot, to fund general city services.
$650,000
Majority
SONOMA COUNTY
City of Cloverdale
VENTURA COUNTY
YUBA COUNTY
City of Marysville
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
43
SCHOOL BONDS
S
chool districts are authorized to issue bonds
to fund construction and maintenance
of school facilities, including classrooms,
gymnasiums and fields.
School bonds are repaid through additional
property taxes on owners of homes and
businesses within the school district. These
additional taxes can last for decades. The
Legislative Analyst’s Office has noted that
school bonds typically are repaid over a period
of 20 to 30 years.
School bonds require at least 55 percent voter
approval for passage, as long as they meet
criteria including a specific list of projects
proposed to receive bond funds.
Proposed Bond Debt:
$24.63 BILLION
Number of Measures Appearing on the Ballot:
180 IN 44 COUNTIES
44
SCHOOL BONDS
ALAMEDA COUNTY
Piedmont Unified School District
Measure H1
$66 million bond to repair and upgrade school facilities and construct new classrooms.
Pleasanton Unified School District
Measure I1
$270 million bond to repair and upgrade facilities and construct a new elementary school.
San Leandro Unified School District
Measure J1
$104 million bond to repair and upgrade school facilities and acquire new equipment.
Measure K
$152 million bond to repair, modernize, and construct classrooms and science labs.
Measure J
$190 million bond to repair and upgrade school facilities, construct new facilities and
classrooms, and improve technology.
BUTTE COUNTY
Chico Unified School District
BUTTE AND GLENN COUNTIES
Butte-Glenn Community College
District
BUTTE, COLUSA, GLENN, LAKE, PLACER, SUTTER, YOLO AND YUBA COUNTIES
Yuba Community College District
Measure Q
$33.565 million bond to repair, renovate, construct, and equip campuses of Yuba and
Woodland Colleges.
Measure C
$11 million bond to modernize, construct, and renovate facilities.
COLUSA COUNTY
Williams Unified School District
COLUSA AND YOLO COUNTIES
Pierce Joint Unified School District
Measure B
$15 million bond to modernize, construct, and renovate facilities.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
45
SCHOOL BONDS
CONTRA COSTA COUNTY
John Swett Unified School District
Measure P
$40.2 million bond to modernize, construct, and renovate classrooms and school
facilities at Carquinez Middle School.
John Swett Unified School District
Measure Q
$22 million bond to modernize, construct, and renovate classrooms and school facilities
at John Swett High School.
Martinez Unified School District
Measure R
$120 million bond to modernize, construct, and renovate facilities.
Liberty Union High School District
Measure U
$122 million bond to modernize, construct, and renovate facilities.
Moraga Elementary School District
Measure V
$33 million bond to modernize, construct, and renovate classrooms and school facilities.
Oakley Union Elementary
School District
Measure W
$31 million bond to modernize, construct, and renovate classrooms and school facilities.
Sanger Unified School District
Measure A
$60 million bond to construct, equip, repair, and upgrade facilities, and improve security.
Central Unified School District
Measure C
$87.3 million bond to renovate, construct, and equip existing classrooms, and build a
new high school and elementary school.
Firebaugh-Las Deltas Unified
School District
Measure H
$15 million bond to modernize, construct, and renovate facilities.
Fowler Unified School District
Measure J
$42 million bond to repair and renovate facilities and improve technology.
Kerman Unified School District
Measure K
$27 million bond to upgrade classrooms and science labs, replace portable classrooms,
and improve campus security.
FRESNO COUNTY
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
46
SCHOOL BONDS
FRESNO COUNTY
Selma Unified School District
Measure O
$30.8 million bond to fund school facilities projects.
Caruthers Unified School District
Measure V
$6 million bond to upgrade classrooms and technology, retain and attract teachers, and
mitigate safety hazards.
Fresno Unified School District
Measure X
$225 million bond to repair and upgrade facilities, build a new school.
FRESNO, MONTEREY, AND SAN BENITO COUNTIES
Coalinga-Huron Joint Unified
School District
Measure R
$39 million bond to repair and renovate classrooms and facilities, and upgrade
playgrounds, playfields, and outdoor learning areas.
Measure B
$8 million bond to modernize schools, upgrade safety systems, and improve infrastructure.
Arcata School District
Measure I
$3.4 million bond to replace heating , ventilation, and air-conditioning, improve
playgrounds, and modernize classrooms and facilities.
Jacoby Creek School District
Measure K
$2.7 million bond to repair and upgrade district schools.
Ferndale Unified School District
Measure L
$4.8 million bond to repair and upgrade classrooms and facilities, improve technology,
and mitigate safety hazards.
Mattole Unified School District
Measure M
$2 million bond to modernize, construct, and repair classrooms and facilities, improve
technology, and improve P.E. fields.
GLENN COUNTY
Willows Unified School District
HUMBOLDT COUNTY
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
47
SCHOOL BONDS
HUMBOLDT COUNTY
South Bay Union School District
Measure N
$4 million bond to repair and upgrade district schools.
HUMBOLDT, LASSEN, MODOC, SHASTA, TEHAMA, AND TRINITY COUNTIES
Shasta-Tehama-Trinity Joint
Community College District
Measure J/
Measure H
$139 million bond to improve classrooms and facilities, expand labs and training
facilities, and improve certain programs.
El Centro Elementary School District
Measure L
$22.1 million bond to repair and upgrade district schools.
Brawley Elementary School District
Measure M
$14 million bond to repair and upgrade district schools.
Imperial Unified School District
Measure O
$40 million bond to repair and upgrade district schools.
Meadows Union Elementary
School District
Measure R
$6 million bond to order to repair and upgrade district schools.
Seeley Union Elementary
School District
Measure S
$6 million bond to order to repair and upgrade district schools.
San Pasqual Valley Unified
School District
Measure T
$8 million bond to repair and upgrade district schools.
Calexico Unified School District
Measure V
$45 million bond to repair and upgrade district schools.
IMPERIAL COUNTY
IMPERIAL AND RIVERSIDE COUNTIES
Desert Community College District
Measure CC
$577,860 bond to repair and upgrade district schools.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
48
SCHOOL BONDS
KERN COUNTY
Kern High School District
Measure K
$280 million bond to repair and upgrade classrooms and facilities, improve safety, and
expand and build career training centers.
McFarland Unified School District
Measure L
$110 million bond to build, renovate, and expand new or existing school facilities,
improve technology, and upgrade vocational education facilities.
Bakersfield City School District
Measure N
$110 million bond to repair and upgrade classrooms and facilities, improve safety and
disabled access, and modernize technology.
Fruitvale School District
Measure O
$23 million bond to repair and upgrade classrooms and facilities, improve technology,
and increase security.
General Schafter School District
Measure P
$7.5 million bond to construct and equip a new multi-purpose room, and repair and
renovate other facilities.
Greenfield Union School District
Measure Q
$19 million bond to build a new elementary school, and repair and upgrade existing
schools and facilities.
Lost Hills Union School District
Measure R
$7 million bond to replace portable classrooms, upgrade the science room and library,
and improve disabled access.
Standard School District
Measure S
$33 million bond to repair and modernize classrooms and facilities, improve safety, and
add new classrooms.
KERN AND LOS ANGELES COUNTIES
Antelope Valley Community
College District
Measure AV
$350 million bond to upgrade labs and classrooms, improve technology and safety, and
prepare students for transfer to four-year universities.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
49
SCHOOL BONDS
KERN AND SAN BERNARDINO COUNTIES
Muroc Joint Unified School District
Measure M
$21 million bond to repair and upgrade classrooms and facilities, improve technology,
and make safety improvements.
KERN, SAN BERNARDINO AND TULARE COUNTIES
Measure J
$502.82 million bond to upgrade classrooms and facilities, make repairs, improve
disabled access, and acquire sites and equipment.
Lemoore Union High
School District
Measure L
$24 million bond to repair and upgrade classrooms and facilities, improve technology,
and ensure safe drinking water.
Reef-Sunset Unified
School District
Measure S
$12 million bond to repair and upgrade classrooms and facilities, improve safety and
security, and modernize technology.
Hanford Elementary
School District
Measure U
$24 million bond to repair and upgrade classrooms and facilities, improve disabled
access and technology, and construct new classrooms.
Armona Union Elementary
School District
Measure V
$6.5 million bond to modernize classrooms and facilities, construct new classrooms, and
improve technology.
Pioneer Union Elementary
School District
Measure Y
$7 million bond to repair and upgrade classrooms and facilities, construct new
classrooms, and upgrade technology.
Kern Community College District No. 1
KINGS COUNTY
KINGS AND TULARE COUNTIES
Hanford Joint Union High
School District
Measure W
$33 million bond to repair and upgrade classrooms and facilities, improve technology,
and mitigate safety hazards.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
50
SCHOOL BONDS
LAKE COUNTY
Lucerne Elementary
School District
Measure A
$4 million bond to replace portable classrooms with permanent ones, modernize existing
classrooms, and upgrade playgrounds and fields.
Konocti Unified School District
Measure Y
$29.6 million bond to repair and construct classrooms and labs, improve plumbing and
disabled access, and mitigate safety hazards.
Manhattan Beach Unified
School District
Measure C
$114 million bond to repair, update, and renovate classrooms and facilities, mitigate
safety hazards, and provide modern technology.
Long Beach Unified School District
Measure E
$1.5 billion bond to upgrade and repair classrooms and facilities as well as mitigate
safety hazards, and improve physical education facilities and equipment.
Claremont Unified School District
Measure G
$58 million bond to repair, upgrade, and make more energy efficient classrooms and facilities.
Paramount School District
Measure I
$106 million bond to repair and upgrade classrooms and facilities, mitigate safety
hazards, and improve disabled access.
Lawndale Elementary
School District
Measure L
$27 million bond to modernize classrooms, restrooms, and school facilities.
Lynwood Unified School District
Measure N
$64 million bond to repair and upgrade classrooms and facilities, mitigate safety
hazards, and acquire and construct new school sites.
Pomona School District
Measure P
$300 million bond to construct and refurbish classrooms, improve technology, and
improve campus security.
LOS ANGELES COUNTY
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
51
SCHOOL BONDS
LOS ANGELES COUNTY
Lennox School District
Measure Q
$25 million bond to upgrade, modernize, and construct classrooms, labs, and libraries,
and improve technology, security, and disabled access.
East Whittier City School District
Measure R
$70 million bond to repair and upgrade classrooms and facilities and improve safety and security.
Santa Monica Community
College District
Measure V
$345 million bond to repair, upgrade, construct, and modernize classrooms and facilities
and mitigate safety hazards.
Beverly Hills Unified
School District
Measure Y
$260 million bond to upgrade classrooms and facilities, and fund construction of new
classrooms.
East Whittier City School District
Measure Z
$24 million bond to modernize classrooms, science labs, and computer systems, and
replace portable classrooms, middle school gyms and locker rooms, and improved
disabled access.
Alhambra Unified School District
Measure AE
$110 million bond to repair and upgrade elementary schools and facilities, attract
teachers, and improve technology.
Hacienda La Puente
Unified School District
Measure BB
$148 million bond to upgrade and repair classrooms, attract and retain teachers, and
renovate athletic facilities and classrooms.
Los Angeles Community
College District
Measure CC
$3.3 billion bond to repair college campuses, upgrade vocation training programs,
mitigate safety hazards, and construct new facilities.
Manhattan Beach Unified
School District
Measure EE
$39 million bond to replace the Mira Costa High School Gym, including a new
instructional space.
El Rancho Unified School District
Measure ER
$200 million bond to modernize/rebuild El Rancho High School and acquire/construct
additional school sites and facilities.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
52
SCHOOL BONDS
West Covina Unified
School District
Measure ES
$143 million bond to upgrade classrooms and facilities, improve technology, and
improve campus security.
Garvey School District
Measure GA
$40 million bond to upgrade, repair, and renovate classrooms and school facilities.
Glendale Community
College District
Measure GC
$325 million bond to repair classrooms and labs, upgrade vocational education
equipment and technology, improve safety and disabled access, and acquire and
construct new facilities.
Alhambra Unified School District
Measure HS
$149 million bond to repair and upgrade high schools and facilities, attract teachers, and
improve technology.
School Facilities Improvement
District No. 2016-1 of the Local
Public Schools Funding Authority
Measure LP
$110 million bond to mitigate safety hazards, improve academic programs, and
modernize and construct schools, classrooms, and labs.
South Whittier School District
Measure QS
$29 million bond to upgrade and repair classrooms and facilities.
South Pasadena Unified School
District
Measure SP
$98 million bond to upgrade and repair classrooms and facilities and mitigate safety
hazards.
Mountain View School District
Measure SS
$57 million bond to repair, update, and renovate classrooms and facilities and mitigate
safety hazards.
Walnut Valley Unified
School District
Measure WV
$152.88 million bond to upgrade classrooms and facilities, improve technology, and
improve campus security.
Palmdale School District
Measure
PSD
$80 million bond to update classrooms, labs, and technology, and acquire school sites.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
53
SCHOOL BONDS
MARIN COUNTY
Novato Unified School District
Measure G
$222 million bond to upgrade classrooms and facilities, and improve technology.
Measure W
$12 million bond to repair and construct classrooms and facilities, construct a new
vocational/ag building, and improve technology.
MERCED COUNTY
Delhi Unified School District
MERCED AND STANISLAUS COUNTIES
Turlock Unified School District
Measure N
$40.8 million bond to improve campus safety and security, fund STEM classrooms and
equipment, and modernize and upgrade classrooms and facilities for Grades TK-8.
Turlock Unified School District
Measure O
$48 million bond to improve campus safety and security, fund STEM classrooms and
equipment, and modernize and upgrade classrooms and facilities for Grades 9-12.
Alisal Union School District
Measure M
$70 million bond to repair and modernize classrooms, facilities, and technology, improve
disabled access, and improve safety.
San Ardo Union Elementary
School District
Measure N
$6.8 million bond to renovate, upgrade, construct, and rebuild classrooms and school
facilities and improve safety and technology.
MONTEREY COUNTY
MONTEREY AND SAN BENITO COUNTIES
Hartnell Community
College District
Measure T
$167 million bond to repair and upgrade classrooms, improve technology, and mitigate
safety hazards.
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
54
SCHOOL BONDS
MONTEREY AND SAN LUIS OBISPO COUNTIES
San Miguel Joint Union
School District
Measure D/
Measure D-16
$5.9 million bond to construct new classrooms and labs, and make other improvements
to Lillian Larsen and Cappy Culver Schools.
Shandon Joint Unified
School District
Measure K/
Measure K-16
$3.15 million bond to repair classrooms and facilities, improve safety and security, and
upgrade portable classrooms.
NEVADA AND YUBA COUNTIES
Nevada Joint Union High
School District
Measure B
$47 million bond to upgrade and repair classrooms and facilities, mitigate safety
hazards, and improve technology.
Anaheim Elementary School District
Measure J
$318 million bond to repair and modernize classrooms and facilities, update technology
and safety, and improve disabled access.
Brea Olinda Unified School District
Measure K
$148 million bond to repair and upgrade classrooms and facilities, mitigate safety
hazards, and improve technology.
Capistrano Unified School District
Measure M
$889 million bond to repair and upgrade classrooms and facilities, improve technology,
and increase security.
Centralia Elementary School District
Measure N
$49 million bond to repair and modernize classrooms and facilities, improve security and
safety, and improve technology.
Fountain Valley School District
Measure O
$63 million bond to fund upgrades and repairs to district schools.
Garden Grove Unified School District
Measure P
$311 million bond to repair and upgrade classrooms and facilities, improve technology,
and improve security and disabled access.
ORANGE COUNTY
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
55
SCHOOL BONDS
ORANGE COUNTY
Huntington Beach City School District
Measure Q
$159.85 million bond to construct labs, repair and renovate classrooms and plumbing
systems, and otherwise modernize district facilities.
Ocean View School District
Measure R
$169 million bond to repair and modernize facilities, and improve technology.
Orange Unified School District
Measure S
$288 million bond to renovate and repair facilities and mitigate safety hazards.
Westminster School District
Measure T
$76 million bond to upgrade facilities, improve technology, and modernize restrooms.
Measure L
$98 million bond to acquire, construct, and repair classrooms and facilities, improve
technology, and increase safety.
PLACER COUNTY
Placer Union High School District
PLACER AND SACRAMENTO COUNTIES
Roseville Joint Union High
School District
Measure D
$96 million bond to fund renovations, repairs, upgrades to classrooms and facilities.
Measure B
$50 million bond to fund repairs and upgrades to district schools.
PLUMAS COUNTY
Plumas Unified School District
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
56
SCHOOL BONDS
RIVERSIDE COUNTY
Palm Springs Unified School District
Measure I
$216.46 million bond to modernize or construct new facilities and improve safety.
Banning Unified School District
Measure M
$25.5 million of previously approved Measure R bond funds (approved by voters in
2006) to expand technical education facilities, construct a performing arts building, and
make safety improvements at Banning High School.
Riverside Unified School District
Measure O
$392 million bond to repair and upgrade classrooms and facilities, improve technology,
and increase safety and security.
Menifee Union School District
Measure Q
$135 million bond to repair facilities, improve safety, and update technology.
Lake Elsinore Unified School District
Measure V
$105 million bond to replace and upgrade facilities, including security and technology.
San Jacinto Unified School District
Measure Y
$44.9 million bond to repair and upgrade classrooms and facilities, modernize
technology, and improve safety and security.
Galt Joint Union High School District
Measure E
$36 million bond to modernize and renovate classrooms and facilities, improved
disabled access, and mitigate safety hazards.
Galt Joint Union Elementary
School District
Measure K
$19.7 million bond to modernize and upgrade classrooms and facilities, replace
portables and leaky roofs, upgrade technology, and improve security.
Elk Grove Unified School District
Measure M
$476 million bond to repair and modernize classrooms, and improve security and technology.
San Juan Unified School District
Measure P
$750 million bond to repair and upgrade classrooms and facilities, improve technology
and security, and mitigate safety hazards.
SACRAMENTO COUNTY
NOVEMBER 2016 LOCAL TAX AND BOND MEASURES
A report by the California Taxpayers Association
57
SCHOOL BONDS
SAN BENITO COUNTY
Hollister School District
Measure V
$36 million bond to build a new school, improve school safety and technology.
SAN BENITO AND SANTA CLARA COUNTIES
Measure U
$60 million bond to upgrade labs and classrooms, add classrooms and facilities, and
improve earthquake safety.
Barstow Unified School District
Measure F
$39 million bond to repair and upgrade classrooms and facilities, mitigate safety
hazards, upgrade security, and improve technology.
Chino Valley Unified
School District
Measure G
$750 million bond to upgrade and repair classrooms and facilities, mitigate safety
hazards, and improve technology.
Alta Loma School District
Measure H
$58 million bond to repair and modernize classrooms and facilities, improve disabled
access, and increase security.
Etiwanda School District
Measure I
$137 million bond to repair and upgrade classrooms and facilities, improve technology
and security, and equip schools.
Ontario-Montclair School District
Measure K
$150 million bond to repair and upgrade classrooms and facilities, improve disabled
access, mitigate safety hazards, and improve security.
Measure X
$348 million bond to build a regional workforce training center, repair aging facilities, and
mitigate safety hazards.
San Benito High School District
SAN BERNARDINO COUNTY
SAN DIEGO COUNTY
Grossmont-Cuyamaca Community
College District
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SCHOOL BONDS
SAN DIEGO COUNTY
Southwestern Community
College District
Measure Z
$400 million bond to repair and upgrade college campuses, mitigate safety hazards, and
construct new classrooms and facilities.
Fallbrook Union High School District
Measure AA
$45 million bond to repair and upgrade classrooms and facilities, improve safety and
security, and upgrade technology.
Grossmont Union High School District
Measure BB
$128 million bond to repair and modernize classrooms and facilities, upgrade
technology, and construct new facilities.
Bonsall Unified School District
Measure DD
$58 million bond to construct and equip a new high school, install emergency
communication systems, reduce traffic hazards, and improve fitness facilities.
Cajon Valley Union School District
Measure EE
$20 million bond to upgrade technology and implement statewide technology
requirements for testing and learning.
Miracosta Community College District
Measure MM
$455 million bond to upgrade classrooms and facilities, provide job training and
placement to veterans, and improve disabled access.
Cardiff School District
Measure GG
$22 million bond to modernize and construct classrooms and facilities, improve safety and
energy efficiency, and replace portable classrooms with permanent ones.
National School District
Measure HH
$30 million bond to repair classrooms and facilities, improve disabled access, improve
security, and modernize technology.
Solana Beach School District
Measure JJ
$105 million bond to replace and upgrade classrooms and facilities, improve safety and
security, and improve technology.
RIVERSIDE COUNTY
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SCHOOL BONDS
SAN FRANCISCO CITY AND COUNTY
San Francisco Unified
School District
Measure A
$744.25 million bond to repair and renovate classrooms and facilities, construct and
replace classrooms, and improve technology and food service preparation.
Measure U
$281 million bond to repair and upgrade classrooms and facilities, mitigate safety
hazards, and improve technology.
SAN JOAQUIN COUNTY
Lodi Unified School District
SAN LUIS OBISPO COUNTY
Lucia Mar Unified School District
Paso Robles Joint Union
School District
Measure I-16
$170 million bond to repair and modernize classrooms and facilities, improve campus
security, and modernize technology.
Measure
M-16
$95 million bond to repair, upgrade, construct, and equip classrooms and facilities and
improve earthquake safety.
SAN MATEO COUNTY
Burlingame School District
Measure M
$56 million bond to mitigate safety hazards, repair and upgrade classrooms and
facilities, and improve disabled access.
Bayshore Elementary School District
Measure S
$7 million bond to fund construction of a new school, improve technology and disabled
access, and improve existing facilities.
Measure
G-2016
$60 million bond to repair and upgrade classrooms and facilities, improve security and
disabled access, and modernize technology.
SANTA BARBARA COUNTY
Orcutt Union School District
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SCHOOL BONDS
SANTA BARBARA COUNTY
Santa Maria Joint Union High
School District
Measure
H-2016
$114 million bond to repair, update, and renovate classrooms and facilities, mitigate
safety hazards, and provide modern technology.
Santa Barbara Unified School District
Measure
I-2016
$135 million bond to repair facilities, improve safety, and update technology.
Santa Barbara Unified School District
Measure
J-2016
$58 million bond to repair and upgrade classrooms and facilities, mitigate safety
hazards, and update technology at elementary schools.
Santa Ynez Valley Union High
School District
Measure
K-2016
$14.7 million bond to repair and upgrade classrooms and facilities, mitigate safety
hazards, improve technology.
Lompoc Unified School District
Measure
L-2016
$65 million bond to repair and replace classrooms and facilities, improve technology,
and mitigate safety hazards.
Guadalupe Union School District
Measure
M-2016
$5.8 million bond to repair and replace classrooms and facilities, improve technology,
and mitigate safety hazards.
Guadalupe Union School District
Measure
N-2016
$5.65 million bond to modernize classrooms and facilities, build new classrooms,
improve playfields and athletic facilities, and improve technology.
SANTA CLARA COUNTY
San Jose-Evergreen
Community College District
Measure X
$748 million bond to repair and upgrade classrooms and facilities, improve disabled
access, and mitigate safety hazards.
East Side Union High
School District
Measure Z
$510 million bond to upgrade and construct classrooms and facilities, mitigate safety
hazards, and improve security.
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SCHOOL BONDS
SANTA CLARA COUNTY
Campbell Union High
School District
Measure AA
$275 million bond to repair and modernize classrooms and facilities, improve
technology, and mitigate safety hazards.
Campbell Union School District
Measure CC
$72 million bond to repair and upgrade classrooms and facilities, improve disabled
access, and improve security.
Santa Cruz City High
School District
Measure A
$140 million bond to upgrade facilities, improve security and disabled access, and
mitigate safety hazards.
Santa Cruz City Elementary
School District
Measure B
$68 million bond to repair and upgrade facilities, mitigate safety hazards, and improve
security and technology.
Soquel Union Elementary
School District
Measure C
$42 million bond to repair and renovate facilities and improve technology.
Cascade Union Elementary
School District
Measure G
$8.9 million bond to repair and upgrade classrooms and facilities, improve disabled
access, and improve security.
Shasta Union High School District
Measure I
$56.9 million bond to repair and upgrade classrooms and facilities, improve disabled
access, and improve security.
SANTA CRUZ COUNTY
SHASTA COUNTY
SHASTA AND TEHAMA COUNTIES
Red Bluff Joint Union High
School District
Measure J
$26.9 million bond to improve school safety, upgrade classrooms and facilities, and
improve disabled access.
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SCHOOL BONDS
SOLANO COUNTY
Dixon Unified School District
Measure Q
$30.4 million bond to repair, renovate, and reopen old Dixon High School as a middle
school, and repair and renovate Anderson Elementary School.
SOLANO AND YUBA COUNTIES
Winters Joint Unified
School District
Measure D
$17 million bond to modernize, renovate, and construct classrooms and school facilities.
Cotati-Rohnert Park Unified
School District
Measure C
$80 million bond to update classrooms, labs, and technology, and improve safety and
disabled access.
Healdsburg School District
Measure D
$67 million bond to repair and upgrade classrooms and facilities, and construct a new
gym, theater, and physical education facilities.
Sonoma Valley School District
Measure E
$120 million bond to modernize, construct, and renovate facilities.
Windsor Unified School District
Measure F
$62 million bond to renovate and modernize classrooms and facilities, upgrade libraries
and technology, and build a new elementary school.
Guerneville School District
Measure G
Authorizes the issuance of $7 million bond to upgrade and repair district schools.
Waterford Unified School District
Measure K
$10.65 million bond to improve, construct, and rehabilitate facilities.
Newman-Cros Landing Unified
School District
Measure P
Reauthorizes the issuance of $11 million of Measure R bond funds (approved by voters
in 2008) to replace portable classrooms with permanent ones, complete the Hurd
Barrington Elementary School, and repair existing classrooms and facilities.
SONOMA COUNTY
STANISLAUS COUNTY
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SCHOOL BONDS
STANISLAUS COUNTY
Hughson Unified School District
SFID No. 1
Measure Q
$3.2 million bond to fund improvements to schools within School Facilities Improvement
District No. 1.
Hughson Unified School District
Measure R
$2.2 million bond to modernize facilities, improve security, and make other improvements.
Measure X
$14 million bond to renovate and upgrade classrooms and facilities, improve disabled
access, and construct multiuse facilities.
Corning Union High School District
Measure K
$8.3 million bond to repair and upgrade classrooms and facilities, improve security and
technology, and replace temporary classrooms with permanent ones.
Evergreen Union School District
Measure L
$12 million bond to improve security, construct classrooms, and improve programs.
Exeter Unified School District
Measure K
$18 million bond to upgrade and modernize facilities and improve technology and
energy efficiency.
Burton School District
Measure L
$6.5 million bond to repair and upgrade facilities, and mitigate safety hazards.
Earlimart Elementary School District
Measure M
$6.7 million bond to modernize, repair, and construct facilities, improve security, and
mitigate safety hazards.
SUTTER COUNTY
Live Oak Unified School District
TEHAMA COUNTY
TULARE COUNTY
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A report by the California Taxpayers Association
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SCHOOL BONDS
VENTURA COUNTY
Oxnard School District
Measure D
$142.5 million bond to acquire, construct, and modernize facilities, improve technology,
and improve safety.
Oak Park Unified School District
Measure S
$60 million bond to repair and upgrade facilities, improve technology, and construct new
classrooms.
Fillmore Unified School District
Measure V
$35 million bond to repair and upgrade classrooms and facilities, improve technology,
and mitigate safety hazards.
Simi Valley Unified School District
Measure X
$239 million bond to modernize and upgrade classrooms and facilities, improve
technology, and mitigate safety hazards.
Measure D
$20 million bond to design and construct a new middle school.
YUBA COUNTY
Plumas Lake Elementary
School District
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A report by the California Taxpayers Association
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CONSTRUCTION BONDS
L
ocal governments are authorized to
issue bonds to fund construction and
maintenance of parks, government
buildings and other infrastructure.
These general obligation bonds require at
least a two-thirds vote to be approved.
The bonds are repaid, with significant interest,
through additional property taxes on owners
of homes and businesses within the jurisdiction.
Such taxes typically remain in place for many
years, until the bonds and interest are repaid.
Proposed Bond Debt:
$7.27 BILLION
Number of Measures Appearing on the Ballot:
13 IN 8 COUNTIES
66
CONSTRUCTION BONDS
ALAMEDA, CONTRA COSTA, AND SAN FRANCISCO COUNTIES
Bay Area Rapid
Transit
Measure RR
$3.5 billion bond to rebuild and renew the Bay Area Rapid Transit system. The bonds would be issued
as needed over nearly two decades, with repayment lasting through 2065.
ALAMEDA COUNTY
City of Oakland
Measure KK
$600 million bond to fund general city services.
County of Alameda
Measure A1
$580 million bond to fund construction of affordable housing for low- and moderate-income families,
veterans, seniors, and disabled individuals.
Hayward Area
Recreation and
Park District
Measure F1
$250 million bond to fund park maintenance, improve trails and recreation areas, and repair/construct
facilities.
City of Berkeley
Measure T1
$100 million bond to fund general city services and infrastructure upgrades.
CONTRA COSTA COUNTY
City of El Cerrito
Measure B
$30 million bond to replace the El Cerrito Library.
Coalinga-Huron
Recreation and
Park District
Measure N
$14.9 million bond to fund district projects related to park upgrades and improvements.
City of Selma
Measure O
$4 million bond to fund upgrades to 911 dispatch technology and other improvements to the Selma
police operations center.
FRESNO COUNTY
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A report by the California Taxpayers Association
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CONSTRUCTION BONDS
LOS ANGELES COUNTY
City of Los
Angeles
Measure HHH
$1.2 billion bond to fund construction of housing for the city's homeless population, as well as provide
mental health service and drug and alcohol treatment facilities.
SAN FRANCISCO CITY AND COUNTY
City and County of
San Francisco
Measure C
Amends provisions of Proposition A, a $350 million bond measure approved by voters in 1992 to
provide bond funds for seismic safety retrofitting and repairs, to provide approximately $254.7 million
in unissued funds from that bond measure for providing loans to finance the costs to acquire, improve,
and convert at-risk multiunit residential buildings to permanent affordable housing.
SAN MATEO COUNTY
City of Pacifica
Measure N
$33.5 million bond to finance public library improvements.
SANTA CLARA COUNTY
County of
Santa Clara
Measure A
$950 million bond to fund affordable housing for veterans, seniors, disabled individuals, and other
vulnerable populations, as well as mental health and substance abuse services.
Measure C
$4 million bond to fund construction of a new fire station.
SHASTA COUNTY
Cottonwood Fire
Protection District
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METHODOLOGY
To prepare this report, California Taxpayers Association staff gathered information from elections officials
in all 58 counties, on all of the local measures that will appear on the November 8, 2016, ballot.
Measures that do not include any tax- or bond-related provisions were not included in the report.
For each measure, the fiscal impact listed is the annual tax revenue estimated by the entity that proposed
the tax, either in materials prepared in connection with the measure, or in statements reported by the
media. When the estimate included a range, the lowest figure in the range was used for purposes of
calculating the election’s cumulative potential local tax increase. The fiscal impact totals do not include
estimates for the 28 measures (predominantly marijuana taxes) for which official estimates were not
provided as of September 19, 2016, by the entities that proposed the taxes.
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A report by the California Taxpayers Association
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California Taxpayers Association
1215 K Street, Suite 1250 Sacramento, California 95814
www.caltax.org