Local tax Elections:
Voters About to Decide Fate of Tax Measures in Several Counties

Voters will be deciding the fate of several local tax measures in the next few months, with 10 parcel taxes, four utility users' taxes, two sales tax increases and three other taxes on the ballots from now through May.

The table below, compiled by Cal-Tax staff based on media reports and a survey of all 58 county elections officers, includes all the local measures on the ballot through May 19, the date of the statewide special election for measures that came out of the state budget negotiations.

Recent additions to the ballot include:

· Mount Diablo School Board Parcel Tax. The Mount Diablo school board previously scheduled a June 2 election for a $99 parcel tax to raise a projected $7 million for schools. After the state called a special election for May 19, the school board met February 19 and unanimously voted to change the date of its election to match the state's, thus saving approximately $750,000 in election costs. The board met again February 24 to allow for public comment before unanimously ratifying the decision to move the election. (Sources: Contra Costa Times, February 22 and February 25.)

· Santa Barbara County's $3 Million Special Tax. In Santa Barbara County, a vote-by-mail election in May is asking residents whether they want to create a new services district to authorize a special tax of $3 million a year upon approval of five elected supervisors. There are just 11 registered voters in the district. The tax would apply equally to 27 family-owned parcels. The ballot arguments and rebuttals contain a heated exchange between opposing sides, including charges that the county is engaged in "a pattern of racketeering," and a rebuttal that calls that claim "outlandish" and "inflammatory."

· Massive Parcel Tax in Yolo County. Residents in the Wild Wings County Service Area of Yolo County will decide in March whether to approve a parcel tax of up to $900 per parcel through June 30, increasing to a maximum of $1,700 per parcel on July 1. Revenue would be used to acquire, maintain, operate and improve the Wild Wings Golf Course. The county's analysis of the proposal, Measure O, states that the precise amount of the tax may vary from year to year depending on the amount of revenue received by the course. The golf course has been losing money since it opened, according to a ballot argument in opposition to the measure. As a special tax that would be dedicated to a specific use, Measure O requires a two-thirds vote for passage.

TAX	COUNTY	JURISDICTION	BALLOT NUMBER	PROPOSAL	DATE OF ELECTION
Business License Tax	Los Angeles	City of Beverly Hills	Measure P	Convert the per-barrel tax on oil companies and per-employee tax on certain other businesses to taxes based on gross receipts or gross payroll.	March 3
Hotel/Room	Los Angeles	City of La Mirada	Measure A	Increase the hotel tax from 7% to 9% effective Jan. 1, 2010, and raise the rate to 10% Jan. 1, 2013. Vote-by-mail election.	Ballots due by May 5
Parcel	San Mateo	Jefferson Elementary School District		Tax of $85 per parcel for seven years to be used for various programs and projects. Vote-by-mail election.	Ballots due by May 5
Parcel	San Mateo	San Carlos Elementary School District		Tax of $78 per parcel for six years to retain teachers and fund various projects. Vote-by-mail election.	Ballots due by May 5
Parcel	San Mateo	Woodside Elementary School District		Extend the existing $242 parcel tax (set to expire in June) for eight more years. Vote-by-mail election.	Ballots due by May 5
Parcel	Contra Costa	Orinda Union School District	Measure B	Tax of $124 per parcel to retain teachers and fund various programs. Would be in addition to existing $385 parcel tax.	March 3
Parcel	Contra Costa	San Ramon Valley Unified School District		Tax of $144 per parcel for seven years for school programs. Vote-by-mail election.	Ballots due by May 5
Parcel	Contra Costa	Mount Diablo Unified School District		Tax of $99 per parcel, to be used by the school district.	May 19
Parcel	Los Angeles	San Marino Unified School District		Tax of $795 per parcel for six years. Vote-by-mail election.	Ballots due by May 5
Parcel	Marin	Bolinas-Stinson Union School District	Measure A	Tax of $250 per parcel for five years.	March 3
Parcel	Sonoma	Gravenstein Union School District	Measure A	Tax of $36 per parcel for eight years.	March 3
Parcel	Yolo	Wild Wings County Service Area	Measure O	Tax of $900 per parcel tax prior to June 30, 2009, increasing to $1,700 per parcel July 1, 2009, to acquire, maintain, operate and improve the Wild Wings Golf course. Vote-by-mail election.	Ballots due March 10
Redevelopment Project	San Joaquin	City of Lodi	Measure W	Establish a redevelopment plan for the Lodi Community Improvement Project, which would receive tax increment revenue that currently goes to other entities but would not be authorized to increase taxes.	March 3
Sales	San Diego	City of Chula Vista		Increase city's sales tax 1%, with money going to the general fund. Vote-by-mail election.	Ballots due by May 5
Sales	Fresno	City of Clovis	Measure A	Raise the sales tax 1% for 10 years, dropping to 0.75% afterward.	March 3
Special Tax	Santa Barbara	Santa Rita Hills Community Services District		Create a special district authorizing a special tax amounting to $3 million a year. Tax would apply equally to each legal lot, in an area where there are 27 family-owned parcels. Vote-by-mail election.	Ballots due by May 5
Utility	Los Angeles	City of Bellflower	Measure A	Expand the base and continue the existing rate of the city's UUT.	March 3
Utility	Los Angeles	City of Carson	Measure C	Establish a 2% UUT for seven years – the utilities affected would be gas and electric only.	March 3
Utility	Los Angeles	City of Gardena	Measure A	Expand the base for the city's UUT.	March 3
Utility	Los Angeles	City of Redondo Beach	Measure A	Expand the base and continue the existing rate of the city's UUT.	March 3

Cal-TaxReports, March 2, 2009

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