THE CALIFORNIA TAXPAYERS ASSOCIATION GUIDE TO … 2016 Local Taxes - 20160919.pdf · the california taxpayers association guide to the november 2016 election: w ... marijuana taxes

LOCAL TAXAND BONDMEASURES

THE CALIFORNIA TAXPAYERS ASSOCIATIONGUIDE TO THE NOVEMBER 2016 ELECTION:

When 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.

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.

ABOUT THIS ELECTION

Proposed Annual Tax Increase:

OVER $3 BILLION

NOVEMBER 2016 LOCAL TAX AND BOND MEASURESA report by the California Taxpayers Association

Number of Tax & Bond Measures Appearing on the Ballot:

421 IN 50 COUNTIES

CONSTRUCTION BONDSNumber of Measures: 13Amount: $7.27 billionPage 66

SCHOOL BONDSNumber of Measures: 180Amount: $24.63 billionPage 44

SALES & USE TAXESNumber of Measures: 86Amount: $2.37 billionPage 1

PARCEL TAXESNumber of Measures: 61Amount: $278.07 millionPage 15

UTILITY USER TAXESNumber of Measures: 9Amount: $25.17 millionPage 25

HOTEL TAXESNumber of Measures: 21Amount: $185.59 millionPage 28

BUSINESS & OTHER TAXESNumber of Measures: 14Amount: $101.12 millionPage 32

MARIJUANA TAXESNumber of Measures: 37Amount: $58.01 millionPage 36

NOVEMBER 8, 2016TAX & BOND MEASURES

SALES & USE TAXES

1

The 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.

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.


$2.37 BILLIONNumber of Measures Appearing on the Ballot:

86 IN 39 COUNTIES

SALES & USE TAXES


ALAMEDA COUNTY

City of Newark Measure GG Increases the city's sales tax rate by 0.5 percent for 25 years to fund general city services. $3,500,000 Majority

BUTTE COUNTY

City of Oroville Measure R Increases the city's sales tax rate by 1 percent for six years to fund general city services. $3,600,000 Majority

COLUSA COUNTY

City of Colusa Measure A Increases the city's sales tax rate by 0.75 percent for seven years to fund general city services. $450,000 Majority

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 XIncreases 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

2

SALES & USE TAXES


EL DORADO COUNTY

City of Placerville 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

FRESNO COUNTY

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

GLENN COUNTY

City of Orland 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

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

3

SALES & USE TAXES


IMPERIAL COUNTY

City of El Centro 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

KERN COUNTY

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

KINGS COUNTY

County of Kings 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

LAKE COUNTY

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

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.

$860,000,000 2/3

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

City of Santa Monica Measure GSH

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

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.

$12,000,000 2/3

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. $425,000 Majority

5

SALES & USE TAXES


MENDOCINO COUNTY

City of Ukiah 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

MERCED COUNTY

County of Merced 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

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

6

SALES & USE TAXES


NAPA COUNTY

Napa County Regional Park and Open Space District

Measure ZIncreases 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

NEVADA COUNTY

County of Nevada Measure AIncreases 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

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

7

SALES & USE TAXES


PLACER COUNTY

Town of Loomis Measure FIncreases 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

RIVERSIDE COUNTY

City of La Quinta 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.


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

City of Menifee Measure DD Increases the city's sales tax rate by 1 percent to fund general city services. $6,200,000 Majority

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

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.

$1,500,000 Majority

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.

$1,500,000 2/3

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

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.


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

SAN LUIS OBISPO COUNTY

County of San Luis Obispo Measure J-16

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

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

SANTA CLARA COUNTY

Santa Clara Valley Transportation Authority

Measure B 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 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

SHASTA COUNTY

City of Redding Measure DIncreases 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

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 GIncreases 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

SOLANO COUNTY

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.


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

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.

$9,500,000 2/3

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

STANISLAUS COUNTY

County of Stanislaus 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

TULARE COUNTY

City of Visalia Measure N Increases the city's sales tax rate by 0.5 percent in perpetuity to fund general city services. $10,800,000 Majority

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

County of Ventura Measure AAIncreases 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

YOLO COUNTY

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

14

PARCEL TAXES

15

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.

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.


$278.07 MILLIONNumber of Measures Appearing on the Ballot:

61 IN 28 COUNTIES

PARCEL TAXES


ALAMEDA COUNTY

Alameda Unified School District 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-to-teacher 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 P1Imposes 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

City of Union City 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

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. $30,000,000 2/3

16

PARCEL TAXES


BUTTE COUNTY

County Service Area 37 Measure M1

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

City of Biggs Measure M2Extends 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

City of Gridley Measure M3Extends 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

CALAVERAS COUNTY

Calaveras Consolidated Fire Protection District

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

Middle River Community Services District

Measure EIncreases 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

CONTRA COSTA COUNTY

Rodeo-Hercules Fire Protection District Measure O

Replaces an expiring property assessment with a $216 annual parcel tax in perpetuity, to fund emergency medical and fire protection services.

$2,500,000 2/3

Pittsburg Unified School District Measure S

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.

$1,200,000 2/3

17

PARCEL TAXES


CONTRA COSTA COUNTYWest Contra Costa Unified School District

Measure TExtends 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 COUNTYCameron Estates 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

Hickok Road Community Services District

Measure M Increases the district's parcel tax from $200 to $300 annually to fund road improvements and maintenance. $20,000 2/3

Marble Mountain Community Services District

Measure N Parcel tax of $400 annually to fund road improvements and maintenance. $8,100 2/3

FRESNO COUNTY

City of Parlier Measure QParcel 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

HUMBOLDT COUNTYArcata School District Measure H Parcel tax of $59 annually for eight years to fund district schools. $121,214 2/3

INYO COUNTY

Southern Inyo Fire Protection District 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

18

PARCEL TAXES


LOS ANGELES COUNTYCounty of Los Angeles Measure A Parcel tax of 1.5 cents per square foot of improved property in the

county to fund regional parks and open space maintenance. $95,000,000 2/3

City of Culver City Measure CWParcel tax of $99 annually in perpetuity to improve storm drains, capture urban water runoff, preserve open space, and comply with clean water laws.

$2,000,000 2/3

Mountains Recreation and Conservation Authority

Measure FF

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.

$241,000 2/3

Mountains Recreation and Conservation Authority

Measure GG

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.

$995,000 2/3

El Rancho Unified School District Measure RR

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.

$300,000 2/3

MARIN COUNTY

Kentfield School District Measure B

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.

$4,000,000 2/3

Mill Valley School District Measure E Increases the district's parcel tax from $865 to $980 annually for 12

years to fund district schools. $9,400,000 2/3

City of Mill Valley Measure HIncreases the city's municipal parcel tax from $195 to $266 annually for 10 years, with 2 percent annual increases, to fund general city services.

$1,790,000 2/3

Town of Ross Measure K Extends the town's $970 annual parcel tax for eight years to fund general town services. $810,000 2/3

19

PARCEL TAXES


MARIN COUNTY

Muir Beach Community Services District

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

County Service Area 17 - Kent Woodlands 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

County Service Area 17 - Kent Woodlands 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

County Service Area 29 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

MONTEREY, SAN BENITO, AND SANTA CRUZ COUNTIESAromas Tri-County Fire Protection District

Measure S Parcel tax of $230 annually in perpetuity, to fund engine-company-based paramedic services. $410,000 - $487,500 2/3

MONTEREY COUNTY

Monterey Peninsula Regional Park District

Measure E

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

20

PARCEL TAXES


RIVERSIDE COUNTYIdyllwild Fire Protection District Measure W Parcel tax of $130 annually, with annual increases up to 3 percent,

to fund fire protection and emergency medical services. Unavailable

SACRAMENTO COUNTY

Sacramento City Unified School District

Measure G Parcel tax of $75 annually for six years to fund district schools. $6,000,000 - $7,000,000 2/3

Cordova Recreation and Park Community Facilities District

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

Arden Manor Recreation and Park District

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


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

21

PARCEL TAXES


SAN DIEGO COUNTY

Rincon Ranch Community Services District

Measure KKEstablishes 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


San Francisco Community College District

Measure B Renews the district's existing $99 annual parcel tax for 15 years to fund district schools and libraries. $4,000,000 2/3

SAN JOAQUIN COUNTY

Lockeford Recreation and Park District Measure T Parcel tax of $30 annually to fund recreation and park services. Unavailable 2/3

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

22

PARCEL TAXES


SANTA CLARA COUNTYSan Jose Unified School District Measure Y Parcel tax of $72 annually for eight years to fund district schools. $5,000,000 2/3

Sunnyvale School District 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

Oak Grove School District Measure EE Parcel tax of $132 annually for nine years to fund district schools. $3,100,000 2/3

Los Altos School District Measure GG

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.

$2,800,000 2/3

Franklin-McKinley School District Measure HH Extends the district's existing $72 annual parcel tax for nine years

to fund district schools.$1,100,000 - $1,200,000 2/3

SANTA CRUZ COUNTYBoulder 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

SISKIYOU COUNTYLake Shastina Community Services District

Measure B Increases the district's annual parcel tax from $65 to $110 to fund police services. $430,000 2/3

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. $9,500,000 2/3

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. $1,000,000 2/3

Wilmar Union School District Measure I Parcel tax of $75 annually for nine years to fund district schools. $79,500 2/3

STANISLAUS COUNTY

Newman Community Services District 2016-1

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

TRINITY COUNTY

Mountain Communities Healthcare District

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

VENTURA COUNTY

Ventura Unified School District Measure R Renews the district's $59 annual parcel tax for five years to fund

district schools. $2,200,000 2/3

24

UTILITY USER TAXES

25

The 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.



9 IN 8 COUNTIES

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

CONTRA COSTA COUNTY

City of Oakley Measure E

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.

$2,000,000 Majority

City of Brentwood Measure Z

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.

$6,100,000 Majority

FRESNO COUNTY

City of Firebaugh Measure WImposes 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.

Unavailable Majority

HUMBOLDT COUNTY

City of Arcata Measure F Extends the city's 3 percent utility users tax for eight years to fund general city services. $900,000 Majority

MONTEREY COUNTY

City of Monterey Measure G"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

26

UTILITY USER TAXES


SANTA BARBARA COUNTY

Isla Vista Community Services District Measure F-2016

Imposes a utility users tax of 8 percent on gas, water, electricity, sewage, and garbage disposal. Imposition of the tax is contingent 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

SANTA CRUZ COUNTY

City of Watsonville Measure K

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

27

HOTEL TAXES

28

Hotel 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.



21 IN 14 COUNTIES

HOTEL TAXES


ALAMEDA COUNTY

City of San Leandro Measure PP Increases the city's hotel tax rate from 10 percent to 14 percent to fund general city services. $200,000 Majority

IMPERIAL COUNTY

City of El Centro Measure Q Increases the city's hotel tax rate from 10 percent to 13 percent to fund general city services. $480,000 Majority

KERN COUNTY

City of California City Measure T Increases the city's hotel tax rate from 6 percent to 10 percent to fund general city services. $40,000 Majority

MENDOCINO COUNTY

City of Fort Bragg 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

City of Point Arena 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

MONTEREY COUNTY

City of Soledad Measure F Increases the city's hotel tax rate from 9 percent to 12 percent to fund general city services. $100,000 Majority

29

HOTEL TAXES


ORANGE COUNTY

City of Laguna Beach Measure LL Increases the city's hotel tax rate from 12 percent to 14 percent to fund general city services. $10,700,000 Majority

City of San Clemente Measure OO Increases the city's hotel tax rate from 10 percent to 13 percent to fund general city services.e $570,000 Majority

PLACER COUNTY

City of Auburn Measure J

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.


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


City of Colton Measure T

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

30

HOTEL TAXES


SAN DIEGO COUNTY

City of San Diego Measure C

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.

$120,000,000 2/3

City of San Diego Measure D

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.

$18,000,000 - $98,000,000 2/3

SANTA BARBARA COUNTYCounty of Santa Barbara Measure B-2016 Increases the county's hotel tax rate from 10 percent to 12 percent

to fund general county services. $10,900,000 Majority

SANTA CLARA COUNTY

Town of Los Gatos Measure T Increases the town's hotel tax rate by 2 percent to fund general town services. $300,000 - $400,000 Majority

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. $80,000 Majority

SONOMA COUNTY

County of Sonoma Measure L Increases the county's hotel tax rate from 9 percent to 12 percent to fund general county services. $18,500,000 Majority

City of Healdsburg Measure S Increases the city's hotel tax rate from 12 percent to 14 percent to fund affordable housing programs. $530,123 2/3

31

BUSINESS & OTHER TAXES

32

Local 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.



14 IN 7 COUNTIES


33NOVEMBER 2016 LOCAL TAX AND BOND MEASURESA report by the California Taxpayers Association

ALAMEDA COUNTY

City of Albany Soda Tax Measure O1 Imposes a tax of 1 cent per ounce on sugar-sweetened beverages, to fund general city services. $223,000 Majority

City of BerkeleyGross

Receipts Tax

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 BerkeleyGross

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 HHImposes 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

City of San Leandro

Business License

TaxMeasure 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

CONTRA COSTA COUNTY

City of Richmond

Property Transfer

TaxMeasure 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.


Local 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.



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

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.

$4,000,000 Majority

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


City of Adelanto Business License Tax 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.



City and County of San Francisco

Property Transfer

TaxMeasure W

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.





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.

$7,500,000 Majority

SAN MATEO COUNTY

City of East Palo Alto

Business License Tax 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.

$600,000 Majority

SANTA CLARA COUNTY

City of San Jose Business License Tax 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.


MARIJUANA TAXES

36

Excise 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 two-thirds vote if the revenue is earmarked for specific purposes.



37 IN 20 COUNTIES

MARIJUANA TAXES


ALAMEDA COUNTY

City of Hayward Measure EEImposes 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 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

CALAVERAS COUNTY

County of Calaveras Measure C

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

CONTRA COSTA COUNTY

City of Pittsburg 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

FRESNO COUNTY

City of Coalinga 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.


MARIJUANA TAXES


FRESNO COUNTY

City of Coalinga Measure G Imposes a 10 percent gross receipts tax on the sales of marijuana. Revenue will fund general city services. Unavailable Majority

HUMBOLDT COUNTY

County of Humboldt 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.


INYO COUNTY

County of Inyo 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.


LAKE COUNTY

County of Lake 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

38

MARIJUANA TAXES


LOS ANGELES COUNTY

City of Avalon Measure XAmends 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.

$200,000 Majority

City of Carson 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.

$500,000- $3,500,000 Majority

City of Long Beach 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.


MENDOCINO COUNTY

City of Point Arena Measure AE Imposes a business sales tax of 7 percent on the proceeds of non-medical marijuana businesses and 3 percent on medical marijuana. Unavailable Majority

County of Mendocino 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.


39

MARIJUANA TAXES


MONTEREY COUNTY

City of Del Rey Oaks 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 LImposes 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 OImposes 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

City of Gonzales 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

County of Monterey 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.


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

City of Perris Measure JImposes 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.

$875,000 - $1,200,000 Majority

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. $5,200,000 Majority

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.

$4,000,000 Majority


City of Adelanto Measure R Imposes an excise tax of up to 5 percent on each type of commercial marijuana activity in the city. $2,000,000 Majority

41

MARIJUANA TAXES


SAN DIEGO COUNTY

City of San Diego Measure N

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.


SAN JOAQUIN COUNTY

City of Stockton Measure QIncreases 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

SANTA CRUZ COUNTY

County of Santa Cruz 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.


City of Santa Cruz 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.


City of Watsonville 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

42

MARIJUANA TAXES


SOLANO COUNTY

County of Solano Measure CAmends 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.


City of Dixon Measure KImposes 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.


SONOMA COUNTY

City of Cloverdale Measure PImposes 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

VENTURA COUNTY

City of Fillmore Measure HImposes 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

YUBA COUNTY

City of Marysville 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

43

SCHOOL BONDS

44

School 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:


180 IN 44 COUNTIES

School 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.

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.

BUTTE COUNTY

Chico Unified School District Measure K $152 million bond to repair, modernize, and construct classrooms and science labs.

BUTTE AND GLENN COUNTIES

Butte-Glenn Community College District Measure J $190 million bond to repair and upgrade school facilities, construct new facilities and

classrooms, and improve technology.

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.

COLUSA COUNTY

Williams Unified School District Measure C $11 million bond to modernize, construct, and renovate facilities.

COLUSA AND YOLO COUNTIES

Pierce Joint Unified School District Measure B $15 million bond to modernize, construct, and renovate facilities.

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.

FRESNO COUNTY

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.

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.

GLENN COUNTY

Willows Unified School District Measure B $8 million bond to modernize schools, upgrade safety systems, and improve infrastructure.

HUMBOLDT COUNTY

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.

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.

IMPERIAL COUNTY

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 AND RIVERSIDE COUNTIES

Desert Community College District Measure CC $577,860 bond to repair and upgrade district schools.

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.

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

Kern Community College District No. 1 Measure J $502.82 million bond to upgrade classrooms and facilities, make repairs, improve disabled access, and acquire sites and equipment.

KINGS COUNTY

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.

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.

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.

LOS ANGELES COUNTY

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.

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.

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.

SCHOOL BONDS


MARIN COUNTY

Novato Unified School District Measure G $222 million bond to upgrade classrooms and facilities, and improve technology.

MERCED COUNTY

Delhi Unified School District Measure W $12 million bond to repair and construct classrooms and facilities, construct a new vocational/ag building, and improve technology.

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.

MONTEREY COUNTY

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 AND SAN BENITO COUNTIES

Hartnell Community College District Measure T $167 million bond to repair and upgrade classrooms, improve technology, and mitigate

safety hazards.

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.

ORANGE COUNTY

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.

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.

PLACER COUNTY

Placer Union High School District Measure L $98 million bond to acquire, construct, and repair classrooms and facilities, improve technology, and increase safety.

PLACER AND SACRAMENTO COUNTIES

Roseville Joint Union High School District Measure D $96 million bond to fund renovations, repairs, upgrades to classrooms and facilities.

PLUMAS COUNTY

Plumas Unified School District Measure B $50 million bond to fund repairs and upgrades to district schools.

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.

SACRAMENTO COUNTY

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.

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

San Benito High School District 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.

SAN DIEGO COUNTY

Grossmont-Cuyamaca Community College District Measure X $348 million bond to build a regional workforce training center, repair aging facilities, and

mitigate safety hazards.

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.

RIVERSIDE COUNTY

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.

SCHOOL BONDS



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.

SAN JOAQUIN COUNTY

Lodi Unified School District Measure U $281 million bond to repair and upgrade classrooms and facilities, mitigate safety hazards, and improve technology.

SAN LUIS OBISPO COUNTY

Lucia Mar Unified School District Measure I-16 $170 million bond to repair and modernize classrooms and facilities, improve campus security, and modernize technology.

Paso Robles Joint Union School District

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.


Orcutt Union School District Measure G-2016

$60 million bond to repair and upgrade classrooms and facilities, improve security and disabled access, and modernize technology.

SCHOOL BONDS



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.

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 COUNTY

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.

SHASTA COUNTY

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.

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.

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.

SONOMA COUNTY

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.

STANISLAUS COUNTY

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.

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.

SUTTER COUNTY

Live Oak Unified School District Measure X $14 million bond to renovate and upgrade classrooms and facilities, improve disabled access, and construct multiuse facilities.

TEHAMA COUNTY

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.

TULARE COUNTY

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.

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.

YUBA COUNTY

Plumas Lake Elementary School District Measure D $20 million bond to design and construct a new middle school.

CONSTRUCTION BONDS

66

Local 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:


13 IN 8 COUNTIES

CONSTRUCTION BONDS

Local 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.

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.

FRESNO COUNTY

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.

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.


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.

SHASTA COUNTY

Cottonwood Fire Protection District Measure C $4 million bond to fund construction of a new fire station.

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.

California Taxpayers Association1215 K Street, Suite 1250 Sacramento, California 95814

www.caltax.org

Documents

THE CALIFORNIA TAXPAYERS ASSOCIATION GUIDE TO … 2016 Local Taxes - 20160919.pdf · the california taxpayers association guide to the november 2016 election: w ... marijuana taxes