Local Tax Elections:
Voters Approve 111 of 194 Local Tax and Bond Measures

Voters approved 111 of the 194 local tax and bond measures on the November 2 ballot, with another 20 measures still too close to call as ballots continue to be counted.

Broken down by category, the voters approved:

         43 of 63 school bonds, with nine still too close to call (the approved measures total $3.7 billion in new bonds);

         Seven of 17 hotel taxes, with one still too close to call;

         12 of 12 marijuana sales taxes;

         13 of 44 parcel taxes, with seven still too close to call;

         13 of 21 sales taxes;

         12 of 21 utility users' taxes, with one too close to call; and

         Five of seven local vehicle taxes (labeled as "registration fees" despite the fact that local governments do not register vehicles).

Some of the newsworthy measures:

San Diego Sales Tax Measure Gets Crushed. In San Diego, city officials promised voters that if they approved a sales tax increase, the city would enact several specific reforms, such as controlling city employee retirement benefits. The tax increase proposal, Measure D, would have increased the sales tax by 0.5 percent for five years, contingent upon a city official declaring that specified reforms had been accomplished. Opponents argued that the tax probably would be imposed even if no meaningful reforms were accomplished, and the voters apparently agreed. Measure D received less than 38 percent of the vote. (CalTax: City officials still should pursue meaningful reforms.)

Voters Reject School Parcel Tax Opposed by School Employees' Union. In Santa Clara County, the Foothill-Da Anza Community College District put a parcel tax measure on the ballot to raise funds for additional math, science and English classes, among other things. The annual tax of $69 per parcel was described as a way to raise $42 million over the six years it would be on the books.

The measure ran into trouble, however, when the local chapter of the California School Employees Association announced its opposition, with the union's president saying: "The district has a history of overspending. We have no doubt that there will be waste in the future." For example, he said the district spent money on new furniture and discarded the old furniture rather than attempting to sell it.

More trouble came in the form of a newspaper story describing how a photography teacher at the college is paid $208,169 a year. The story noted that his base salary of $98,116 was for just 12 hours of instruction per week, after which he earned overtime that boosted his pay by more than $72,000, and then taught four summer courses for another $35,000. Two computer instructors each were paid more than $200,000 a year, with one making more than the De Anza president. An apprentice maintenance worker made $93,706 last year, including $18,000 in overtime.

Although 58 percent of the voters still favored pumping more of their tax dollars into the college, Measure E failed to reach the two-thirds vote needed for passage. (Sources: Mountain View Voice, October 28; San Francisco Chronicle, October 28.)

Sales Tax Measure Fails in Half Moon Bay. The city of Half Moon Bay is having major budget problems, brought about in large part by city officials' past missteps. In 2008, the city was ordered to pay $18 million (at a rate of $1.1 million a year) to settle a lawsuit with a developer whose plans to build a housing development were scuttled by the city's decision to declare the site a wetlands area. The developer claimed that the city had created the "wetlands" by botching a nearby storm drain project, and initially won a $36.8 million judgment against the city an amount that is approximately three times the city's annual budget.

Faced with a proposal to increase the local sales tax by 1 percent to bail out the city, voters said "no." They defeated Measure K, with 53 percent opposed. Interim City Manager Michael Dolder said the city's response will be to cut costs to address an estimated deficit of $500,000 for the current fiscal year. "We can't get a line of credit," he added. (Source: San Jose Mercury News, November 3.)

Parcel Tax Fails Despite Misleading Claim of Taxpayer Group's Support. The San Diego Unified School District put a parcel tax measure on the ballot, and the campaign for the tax sent out a mailer claiming that it was supported by Taxpayers Advocate, a private company that conducts financial studies. The Voice of San Diego blog reported October 27 that while one member of the company's advisory board supported the tax measure, the organization itself had not taken a position, and its president opposed the tax. So did the San Diego County Taxpayers Association.

Voters sided with the opponents and rejected the tax. Proposition J needed a two-thirds vote, but failed to reach even a majority, stalling at 49.8 percent of the vote.

El Cerrito's Taxpayer-Funded Campaigning Helps Sales Tax Measure Pass. In El Cerrito, voters approved a 0.5 percent sales tax increase, giving Measure R the nod with 59 percent approval. One factor in the measure's success was the city's decision to spend $8,000 on a full-color, campaign-style mailer promoting the tax increase. While city officials claimed that the mailer provided unbiased information to voters, opponents complained that it was an illegal use of public funds for campaign activity.

The four-page mailer featured photos of police and firefighters on the job, and included this statement: "City funds cannot support our community's current services needs. Without additional funding, the Council has approved budget cuts that will impact important services, such as fire service, emergency response, neighborhood police patrols, or parks and playgrounds. Our City will no longer be able to offer the kind of services residents say they need, deserve, and count on. Measure R will prevent further cuts in critical city services." (CalTax: Many other local government agencies used similar tactics, and claimed that their obvious campaign pieces were simply "informational" in nature. In addition to using public resources to promote tax measures, local officials often write biased ballot summaries that may mislead voters.)

The table below includes the preliminary votes announced by the counties. Official results will be announced in the coming weeks.

November 2, 2010 Local Ballot Measures

TAX

COUNTY

JURISDICTION

BALLOT NUMBER

PROPOSAL

RESULT

% YES

Bond

Kern

Kern Valley Health Care District

Measure G

$22.7 million to build a new emergency room and improve hospital services.

TCTC

52.41

Bond

Lassen/Modoc/Shasta

Mayers Memorial Hospital District

Measure D

$14 million bond for hospital improvements.

Pass

71.30

Bond

San Francisco

City and County of San Francisco

Measure A

$46.15 million bond for grants or loans to pay for seismic retrofitting.

Fail

64.22

 

 

 

 

 

 

 

Bond, School

Alameda

Berkeley Unified School District

Measure I

$210 million bond to fund new classroom construction, science labs, computer labs, and other construction and renovation projects.

Pass

76.70

Bond, School

Alameda

Emery Unified School District

Measure J

$95 million bond to replace/upgrade outdated schools, modernize classrooms, and increase energy efficiency.

Pass

73.17

Bond, School

Alameda

Ohlone College District

Measure G

$349 million bond to pay for classroom modernization and renovation projects.

Pass

62.62

Bond, School

Alameda

San Leandro Unified School District

Measure M

$50.1 million bond to pay for the Pacific Sports Complex and Burrell Field, and the swimming pools at San Leandro High School.

Pass

62.75

Bond, School

Contra Costa

Knightsen Elementary School District

Measure N

$5 million bond for computers, roof repairs and other spending.

TCTC

54.40

Bond, School

Contra Costa

Martinez Unified School District

Measure K

$45 million bond to pay for school upgrades.

Pass

64.88

Bond, School

Contra Costa

Pittsburg Unified School District

Measure L

$100 million bond to build new junior high school.

Pass

69.27

Bond, School

Fresno

Fresno Unified School District

Measure Q

$280 million bond to upgrade and improve all Fresno Unified schools.

Pass

74.76

Bond, School

Fresno

Sierra Unified School District

Measure S

$9.6 million bond to provide funding for classrooms and facility improvements.

Fail

47.94

Bond, School

Glenn

Hamilton Unified School District

Measure O

$5.4 million bond to renovate buildings, improve computer access and more.

TCTC

52.84

Bond, School

Humboldt

Northern Humboldt Union High School District

Measure Q

$25.8 million bond to renovate old facilities on the Arcata and McKinleyville high school campuses.

Pass

58.90

Bond, School

Imperial

Imperial Community College District

Measure J

$80 million bond for public safety and law enforcement training at Imperial Valley College.

Pass

64.04

Bond, School

Kern

Fairfax School District

Measure C

$24.8 million bond to rehabilitate, replace and upgrade classrooms.

Pass

72.66

Bond, School

Los Angeles

Centinela Valley Union High School District

Measure CV

$98 million bond to repair, acquire and construct schools, classrooms, and other facilities.

Pass

64.65

Bond, School

Los Angeles

Claremont Unified School District

Measure CL

$95 million bond to fund "teachers and academic programs threatened by the State cuts," and to modernize classrooms.

Fail

39.59

Bond, School

Los Angeles

Duarte Unified School District

Measure E

$62 million bond to upgrade classroom technology and fund new facilities.

Pass

59.06

Bond, School

Los Angeles

El Rancho Unified School District

Measure EE

$52 million bond to construct and improve classrooms and school facilities.

Pass

74.19

Bond, School

Los Angeles

Lynwood Unified School District

Measure L

$45 million bond to pay for school and safety upgrades.

TCTC

53.19

Bond, School

Los Angeles

Wiseburn Union High School District

Measure AA

$87 million bond to improve and modernize school facilities

Pass

75.03

Bond, School

Marin

Ross Valley School District

Measure A

$41 million bond for various school spending.

Pass

70.52

Bond, School

Monterey/San Benito/Santa Cruz

Aromas-San Juan Unified School District

Measure Z

$9.7 million bond for various school spending.

TCTC

56.70

Bond, School

Monterey/
Fresno/San Benito

Coalinga-Huron Joint Unified School District

Measure E

$16.1 million bond for various school spending.

Pass

62.22

Bond, School

Monterey

Monterey Peninsula Unified School District

Measure P

$110 million bond to improve schools, attract and retain teachers and repair and upgrade school facilities.

Pass

70.43

Bond, School

Napa

St. Helena Unified School District

Measure B

$30 million bond to improve, replace and modernize school facilities.

Pass

60.06

Bond, School

Napa/Sonoma

Calistoga Joint Union School District

Measure A

$42 million bond to improve and modernize Calistoga schools.

Pass

63.12

Bond, School

Orange

Anaheim City School District

Measure G

$169.3 million bond for safety, repair and upgrades.

Pass

62.60

Bond, School

Orange

Magnolia School District

Measure I

$16.3 million bond for school and safety upgrades.

Pass

65.20

Bond, School

Placer

Western Placer Unified School District

Measure J

$163 million bond to improve the quality of education, modernize and build new classrooms and improve school safety.

Fail

44.15

Bond, School

Plumas/Sierra

Sierra-Plumas Joint Unified School District

Measure C

$5 million bond to improve education opportunities, increase safety and improve energy efficiency.

Fail

37.59

Bond, School

Riverside

Mount Jacinto Community College District

Measure U

$47 million bond for construction of permanent facilities.

Fail

51.95

Bond, School

San Bernardino

Baker Valley Unified School District

Measure D

$3.2 million bond to improve and upgrade school facilities.

Fail

40.00

Bond, School

San Bernardino

Rialto Unified School District

Measure Y

$98 million bond to improve and upgrade school facilities.

Pass

68.73

Bond, School

San Diego

Dehesa School District

Measure M

$5.5 million bond to upgrade technology and construct new classrooms.

TCTC

56.20

Bond, School

San Diego

Encinitas Union School District

Measure P

$44.2 million bond to acquire, construct, upgrade and equip school facilities.

Pass

61.10

Bond, School

San Diego

Julian Union High School District

Measure L

$2.1 million bond for school and safety upgrades.

Pass

59.70

Bond, School

San Diego

San Marcos Unified School District

Measure K

$287 million bond to upgrade its facilities.

Pass

62.50

Bond, School

San Joaquin

Jefferson School District

Measure J

$35.4 million bond for school and safety upgrades.

Pass

65.79

Bond, School

San Luis Obispo

Atascadero Unified School District

Measure I-10

$117 million bond to acquire, construct, upgrade, and repair facilities throughout the district.

Pass

64.05

Bond, School

San Mateo

Belmont-Redwood Shores School District

Measure I

$25 million to rejuvenate Ralston Intermediate School.

Pass

65.21

Bond, School

San Mateo

Belmont-Redwood Shores School District

Measure N

$35 million bond to upgrade and improve elementary schools.

Pass

63.20

Bond, School

San Mateo

South San Francisco Unified School District

Measure J

$162 million bond to provide safe and modern schools.

Pass

77.11

Bond, School

San Mateo

San Mateo Union High School District

Measure O

$186 million bond to provide upgraded classrooms and acquire equipment and school sites and facilities.

Pass

61.05

Bond, School

Santa Barbara

Santa Barbara Secondary High School District

Measure Q2010

$75 million bond to provide financing for school facilities projects.

Pass

68.98

Bond, School

Santa Barbara

Santa Barbara Elementary School District

Measure R2010

$35 million bond to provide financing for school facilities projects.

Pass

70.85

Bond, School

Santa Clara

Evergreen Community College District

Measure G

$268 million bond to pay for school upgrades.

Pass

58.65

Bond, School

Santa Clara

Franklin-McKinley School District

Measure J

$50 million bond to pay for school and safety upgrades.

Pass

69.64

Bond, School

Santa Clara

Moreland School District

Measure K

$55 million bond to pay for school and safety upgrades.

Pass

67.96

Bond, School

Santa Clara

Santa Clara Unified School District

Measure H

$81.1 million bond to pay for school and safety upgrades.

Pass

64.09

Bond, School

Shasta

Junction Elementary School District

Measure C

$3.1 million facilities bond to fund modernization of classrooms, playgrounds and improving the schools technology infrastructure.

TCTC

56.24

Bond, School

Siskiyou

Scott Valley Unified School District

Measure E

$5.9 million bond for school repairs and other purposes.

Fail

40.91

Bond, School

Solano

Dixon Unified School District

Measure D

$32 million bond for modernizing and repairing facilities and other purposes.

Fail

46.12

Bond, School

Sonoma

Bennett Valley Union School District

Measure J

$10.6 million bond to upgrade, modernize and replace school facilities.

Pass

62.60

Bond, School

Sonoma

Cloverdale Unified School District

Measure G

$17 million bond to upgrade and modernize school facilities.

Pass

55.20

Bond, School

Sonoma

Forestville Union School District

Measure K

$5.1 million bond to upgrade, modernize and renovate classrooms.

Pass

65.30

Bond, School

Sonoma

Piner-Olivet Union School District

Measure L

$20 million bond funds to acquire, construct and improve classrooms and facilities.

TCTC

53.70

Bond, School

Sonoma

Sonoma Unified School District

Measure K

$40 million bond for modernizing schools.

Pass

66.70

Bond, School

Sonoma

Twin Hills Union School District

Measure M

$11 million bond to qualify for state matching funds for permanent libraries at Apple Blossom and Twin Hills middle schools.

Pass

63.10

Bond, School

Sonoma

West Sonoma Unified School District

Measure I

$23.8 million bond to improve classroom facilities.

Pass

65.90

Bond, School

Stanislaus

Hughson Unified School District

Measure H

$21 million bond to pay for band classroom and an amphitheater-multiuse room at the middle school, and athletic field upgrades at the high school, as well as classroom upgrades.

Fail

40.46

Bond, School

Stanislaus

Waterford Unified School District

Measure I

$11 million for school spending.

Fail

38.87

Bond, School

Tulare/Fresno

Cutler-Orosi Joint Unified School District

Measure T

A $15 million bond to construct, modernize school facilities and improve school safety.

Fail

49.51

Bond, School

Tuolumne

Sonora Elementary School District

Measure H

$7.8 million bond measure to pay for safety and technology upgrades.

TCTC

54.23

Bond, School

Tuolumne

Summerville Union High School District

Measure G

$8 million bond for computer and athletic field improvements.

TCTC

53.30

 

 

 

 

 

 

 

Business License

El Dorado

City of South Lake Tahoe

Measure E

Reduce the existing tax rate by 10 percent but increase the maximum tax from $3,387 to $10,000.

TCTC

50.00

Business License

Napa

City of American Canyon

Measure F

Impose a $2 cover charge at American Canyon card rooms.

Pass

73.78

Business License

Santa Clara

City of Campbell

Measure M

$50 increase in business license tax to maintain city services.

Pass

70.05

 

 

 

 

 

 

 

Hotel

Amador

City of Plymouth

Measure O

Increase hotel tax rate from 6 percent to 10 percent.

Fail

44.77

Hotel

Amador

City of Plymouth

Measure P

Dedicate half of hotel tax increase (above) to tourism.

Pass

53.20

Hotel

Colusa

City of Williams

Measure A

Increase hotel tax from 10 percent to 12 percent.

Fail

39.09

Hotel

Fresno

City of Reedley

Measure H

Make existing 8 percent tax applicable to all hotels, motels, bed and breakfast inns, and inns with four or more rooms, and all campgrounds with accommodations for six or more recreational vehicles.

Fail

45.28

Hotel

Monterey

City of Marina

Measure N

Increase hotel tax from 10 percent to 12 percent for five years.

Pass

70.71

Hotel

Napa

City of American Canyon

Measure E

Increase hotel tax from 10 percent to 12 percent.

Pass

78.00

Hotel

Orange

City of Costa Mesa

Measure L

Increase hotel tax from 6 percent to 8 percent.

Pass

51.80

Hotel

Riverside

City of Lake Elsinore

Measure T

Increase the hotel tax by 2 percent.

Fail

36.15

Hotel

Riverside

City of Moreno Valley

Measure P

Increase the hotel tax from 8 percent to 11 percent.

Fail

32.35

Hotel

Riverside

City of Riverside

Measure V

Increase hotel tax to 12 percent in July 2012 and 13 percent in July 2014.

Pass

65.76

Hotel

San Bernardino

City of Ontario

Measure V

Increase hotel tax by 1 percent, to 12.75 percent.

TCTC

47.70

Hotel

San Francisco

City of San Francisco

Measure J

Increase hotel tax by 2 percent.

Fail

46.12

Hotel

San Francisco

City of San Francisco

Measure K

Maintain the current hotel tax rate at 14 percent.

Fail

38.10

Hotel

San Mateo

City of Pacifica

Measure R

Increase hotel tax from 10 percent to 12 percent.

Pass

59.13

Hotel

Santa Clara

City of Campbell

Measure N

Increase hotel tax by 2 percent to prevent budget cuts and maintain/protect city services.

Pass

72.85

Hotel

Siskiyou

Siskiyou County

Measure D

Increase hotel tax from 8 percent to 10 percent.

Fail

32.92

Hotel

Stanislaus

City of Riverbank

Measure G

Increase hotel tax from 4 percent to 9 percent.

Fail

39.86

 

 

 

 

 

 

 

Marijuana

Alameda

City of Albany

Measure Q

Impose a tax of $25 per $1,000 of gross receipts on marijuana dispensaries. Non-profit dispensaries would be taxed at $25 per square foot.

Pass

83.01

Marijuana

Alameda

City of Berkeley

Measure S

Impose a tax on medical cannabis businesses not exceeding $25 per $1,000 of gross receipts phased in over two years; on non-profit medical cannabis businesses not exceeding $25 per square foot for the first 3,000 square feet and $10 thereafter; and for non-medical cannabis businesses, $100 per $1,000 gross receipts.

Pass

82.36

Marijuana

Alameda

City of Oakland

Measure V

Increase the city's marijuana tax from $18 per $1,000 of gross receipts to $50 per $1,000 of gross receipts. Creates new "non-medical cannabis business tax" of $100 per $1,000 of gross receipts.

Pass

69.81

Marijuana

Contra Costa

City of Richmond

Measure V

Impose a 5 percent gross receipts tax on marijuana.

Pass

77.36

Marijuana

Los Angeles

City of La Puente

Measure N

Impose a 10 percent per $1,000 of gross receipts, or $100 per square feet on medical marijuana cooperatives.

Pass

68.48

Marijuana

Los Angeles

City of La Puente

Measure M

Impose a cannabis business tax of 10 percent per $1,000 of gross receipts.

Pass

67.87

Marijuana

Los Angeles

City of Long Beach

Measure B

Impose a 15 percent tax on recreational marijuana businesses, if such businesses are legalized. Also, a $25 per square foot tax on marijuana cultivation sites.

Pass

72.32

Marijuana

Sacramento

City of Sacramento

Measure C

Impose a 5 percent tax on marijuana sales, with provision to raise the tax to 10 percent without another vote.

Pass

71.16

Marijuana

Sacramento

City of Rancho Cordova

Measure H

Impose tax on "marijuana businesses" ranging from $120 to $15 per $1,000 of gross receipts.

Pass

67.43

Marijuana

Sacramento

City of Rancho Cordova

Measure O

Impose a $600 annual tax per square foot of indoor cultivation of 25 square feet of marijuana or less and a $900 per square foot tax if the indoor growing area is more than 25 square feet.

Pass

56.04

Marijuana

San Joaquin

City of Stockton

Measure I

Impose a 2.5 percent tax on sale of medical marijuana and an additional 10 percent tax on all other marijuana businesses.

Pass

66.36

Marijuana

Santa Clara

City of San Jose

Measure U

Tax medicinal marijuana up to 10 percent to pay for city services.

Pass

77.68

 

 

 

 

 

 

 

Parcel

Alameda

City of Albany

Measure P

Increase $18 parcel tax annually based on CPI.

Pass

71.22

Parcel

Alameda

Berkeley Unified School District

Measure H

Extend existing parcel tax of 6.31 cent per square foot tax on residential buildings, 9.46 cent per square foot on commercial buildings, and $20 on unimproved parcels with annual cost-of-living adjustments. (2/3 vote).

Pass

80.25

Parcel

Alameda

Fremont Unified School District

Measure K

Impose a tax of $53 per parcel for five years.

Pass

69.42

Parcel

Alameda

City of Oakland

Measure X

Imposes an annual parcel tax of $360 per single family residential unit for 4.5 years to fund police and fire services.

Fail

28.07

Parcel

Alameda

Oakland Unified School District

Measure L

Impose a $195 per parcel tax to fund salary increases for teachers and district staff.

TCTC

65.24

Parcel

Contra Costa

Bethel Island Municipal Improvement District

Measure X

Impose a $252 parcel tax for maintaining levees and drainage.

Fail

40.95

Parcel

Contra Costa

John Swett Unified School District

Measure J

Impose a $96 per parcel tax on owners of residential and other vacant parcels and 1.5 cents per square foot for owners of industrial and commercial properties for four years.

Fail

55.99

Parcel

Contra Costa

West Contra Costa Unified School District

Measure M

Impose a parcel tax of 7.2 cents per square foot of building area, or $7.20 per vacant parcel for five years.

Fail

60.08

Parcel

El Dorado

Cameron Estates Community Services District

Measure C

Impose an additional $125 per residential parcel and $1,125 per commercial parcel tax.

Fail

55.39

Parcel

Kern

Bear Valley Community Service District

Measure F

Impose a one-time charge of $140 per parcel for lockable mailboxes.

Fail

51.43

Parcel

Kern

City of California City

Measure E

Impose a $120 per parcel tax for 10 years for water supply and distribution.

Fail

45.94

Parcel

Kern

North Edwards Water District

Measure H

Impose a $50 per parcel tax for four years.

Fail

40.63

Parcel

Lassen/Modoc

Susan River Fire Protection District

Measure U

Parcel tax of $79 per parcel, $19 for vacant lots, to fund fire protection services.

Fail

61.03

Parcel

Los Angeles

Pomona Unified School District

Measure SS

Impose a $96 per parcel tax for single-family residential properties. Multi-family properties with two to four units would pay $192 a year. Properties with five or more units would pay $480 a year for four years.

Fail

54.59

Parcel

Marin

Town of Corte Madera

Measure C

Continue a special tax for four years for emergency medical services at a rate of $60 per residence and $60 per 1,000 square feet of floor area for non-residential uses, increasing $5 yearly to $75 per residence and $75 per 1,000 square feet of floor area.

TCTC

63.90

Parcel

Marin

Town of Fairfax

Measure D

Continue special tax for paramedic services at rate reaching $51.50 per taxable living unit or per 1,500 square feet of structure of each developed parcel in non-residential use.

Pass

74.46

Parcel

Marin

City of Larkspur

Measure E

Continue special tax for paramedic services at rate reaching $51.50 per taxable living unit or per 1,500 square feet of structure of each developed parcel in non-residential use.

Pass

69.64

Parcel

Marin

Town of Ross

Measure G

Continue special tax for paramedic services in the amount of $42.50 and incrementally increase by $3, not to exceed $51.50 per year per taxable living unit and per 1,500 square feet of structure developed parcel in non-residential use.

Pass

73.52

Parcel

Marin

Town of San Anselmo

Measure H

Continue special tax for paramedic services at rate reaching $51.50 per taxable living unit or per 1,500 square feet of structure of each developed parcel in non-residential use.

Pass

72.51

Parcel

Marin

City of San Rafael

Measure I

Parcel tax up to $23 annually on residential units, and up to 3 cents per square foot annually on non-residential structures, to fund paramedic services.

Pass

67.87

Parcel

Marin

County Service Area 13

Measure J

Parcel tax up to $23 annually on residential units, and up to 3 cents per square foot annually on non-residential structures, to fund paramedic services.

TCTC

64.59

Parcel

Marin

County Service Area 19

Measure K

Parcel tax up to $23 annually on residential units, and up to 3 cents per square foot annually on non-residential structures, to fund paramedic services.

TCTC

66.01

Parcel

Marin

County Service Area 27

Measure L

Continue special tax for paramedic services at rate reaching $51.50 per taxable living unit or per 1,500 square feet of structure of each developed parcel in non-residential use.

Pass

67.22

Parcel

Marin

County Service Area 28

Measure M

Tax of $24 per residential unit to fund paramedic services.

Pass

73.61

Parcel

Marin

County Service Area 31

Measure N

Tax of $38 annually on living units, $19 on unimproved parcels and $57 for improved commercial or industrial parcels, to fund firefighting service.

TCTC

62.94

Parcel

Marin

Kentfield Fire Protection District

Measure O

Continue special tax for paramedic services at rate reaching $51.50 per taxable living unit or per 1,500 square feet of structure of each developed parcel in non-residential use.

Pass

69.94

Parcel

Marin

Marinwood Community Services District

Measure Q

Parcel tax up to $23 annually on residential units, and up to 3 cents per square foot annually on non-residential structures, to fund paramedic services

Fail

46.69

Parcel

Marin

Sleepy Hollow Fire Protection District

Measure R

Continue special tax for paramedic services, not exceeding $51 in the fourth year per taxable living unit or per 1,500 square feet of structure-developed parcel in non-residential use.

Pass

79.72

Parcel

Monterey

City of Pacific Grove

Measure Q

Impose a $90 per parcel tax for libraries for 10 years.

Fail

61.15

Parcel

Placer

Auburn Union School District

Measure L

Impose a $59 parcel tax for five years to preserve quality education.

Fail

54.19

Parcel

San Diego

San Diego Unified School District

Measure J

Impose a $98 per parcel tax on single-family homes for five years.

Fail

49.80

Parcel

San Diego

South Bay Union School District

Measure O

Impose a $96 per parcel tax for four years.

Fail

58.60

Parcel

San Mateo

Jefferson Union High School District

Measure P

Impose a $96 per parcel tax for four years.

TCTC

65.70

Parcel

Santa Clara

Cambrian School District

Measure L

Impose a $96 per parcel tax to pay for accelerated academic programs and smaller class size for six years.

Fail

57.06

Parcel

Santa Clara

East Side Union High School District

Measure I

Impose a $98 per parcel tax to retain and attract teachers and fund school programs for six years.

Fail

57.32

Parcel

Santa Clara

Foothill-De Anza Community College District

Measure E

Impose a $69 per parcel tax for core academic classes and career training for six years.

Fail

58.12

Parcel

Santa Clara

Santa Clara County

Measure A

Impose a $29-a-year parcel tax to maintain the Healthy Kids Program for 10 years beginning January 1, 2011.

Fail

58.43

Parcel

Siskiyou

Greater McCloud Fire and Emergency Response Zone

Measure F

Tax of $76.50 per each improved parcel, with lower amounts for unimproved parcels and additional parcels beyond the first, with annual increases up to 3 percent, for emergency response services.

TCTC

65.71

Parcel

Solano

Benicia Unified School District

Measure C

Impose a $58 per parcel tax.

Fail

62.82

Parcel

Solano

Travis Unified School District

Measure B

Impose a $250 per parcel tax for three years.

Fail

43.21

Parcel

Sonoma

Forestville Fire Protection District

Measure V

Impose a $75 per parcel tax.

Pass

73.00

Parcel

Tulare/Fresno

Cutler-Orosi Joint Unified School District

Measure U

Impose a $89 per parcel tax to promote youth activities.

Fail

39.98

Parcel

Tulare

Three Rivers Union School District

Measure V

Impose a $56 per parcel tax for five years to provide quality education programs.

Fail

56.77

Parcel

Ventura

Ventura Unified School District

Measure H

Impose a $96 per parcel tax for four years.

Fail

58.08

 

 

 

 

 

 

 

Property Tax Transfer

San Francisco

City of San Francisco

Measure N

Increase property transfer tax to 2 percent for sales of real property between $5 million and $10 million, and 2.5 percent for sales over $10 million.

Pass

58.56

 

 

 

 

 

 

 

Sales

Alameda

City of San Leandro

Measure Z

Increase the sales tax from 9.75 percent to 10 percent for 7 years.

Pass

61.13

Sales

Alameda

Union City

Measure AA

Increase the sales tax by a 0.5 percent for 4 years.

Pass

60.20

Sales

Contra Costa

City of Antioch

Measure P

Increase the sales tax by 0.5 percent for eight years.

Fail

47.95

Sales

Contra Costa

City of Concord

Measure Q

Increase the sales tax by 0.5 percent for five years.

Pass

54.51

Sales

Contra Costa

City of El Cerrito

Measure R

Increase the sales tax by 0.5 percent for seven years.

Pass

59.06

Sales

El Dorado

City of Placerville

Measure H

Increase the sales tax by 0.25 percent for water and sewer costs.

Pass

74.80

Sales

Humboldt

City of Eureka

Measure O

Increase the sales tax by 0.5 percent for five years.

Pass

54.32

Sales

Los Angeles

City of Carson

Measure H

Increase the sales tax by 1 percent for 5 years.

Fail

41.55

Sales

Los Angeles

City of Santa Monica

Proposition Y

Impose a 0.5 percent sales and use tax.

Pass

60.86

Sales

Los Angeles

City of South El Monte

Measure R

Impose a 0.5 percent sales and use tax.

Pass

61.94

Sales

Marin

City of Novato

Measure F

Increase the sales tax 0.5 percent for five years.

Pass

57.27

Sales

Mendocino

Mendocino County

Measure C

Increase the sales tax by 0.5 percent countywide.

Fail

29.79

Sales

Monterey

City of Marina

Measure M

Increase sales tax by 1 percent for five years.

Pass

62.21

Sales

Napa

City of St. Helena

Measure C

Increase the sales by 0.5 percent for five years.

Fail

39.86

Sales

San Bernardino

City of Redlands

Measure A

Increase the sales tax by 0.5 percent for 10 years.

Fail

45.83

Sales

San Diego

City of San Diego

Measure D

Increase the sales tax by 0.5 percent for five years contingent on a series of retirement benefit and outsourcing goals being met.

Fail

37.95

Sales

San Joaquin

City of Tracy

Measure E

Increase the sales tax by 0.5 percent for five years to prevent additional budget cut and maintain city services.

Pass

57.69

Sales

San Mateo

City of Half Moon Bay

Measure K

Increase the sales tax by 1 percent to maintain essential local services.

Fail

47.10

Sales

Santa Barbara

Santa Barbara County

Measure S2010

Increase the sales tax by 0.5 percent for 14 years, beginning July 1, 2011.

Fail

39.17

Sales

Sonoma

City of Santa Rosa

Measure P

Increase sales tax by 0.25 percent for eight years.

Pass

56.90

Sales

Yuba

City of Wheatland

Measure S

Impose a 0.5 percent sales tax increase.

Pass

53.56

 

 

 

 

 

 

 

Special Tax

Alameda

City of Albany

Measure P

Authorize the city council to increase the "Paramedic Advanced Life Support fire Engines and Ambulance Special Tax" by an unspecified amount for fiscal year 2011-12 and annually thereafter by the increase in the CPI for the greater Bay Area.

Pass

71.29

 

 

 

 

 

 

 

Utility

Alameda

City of Albany

Measure O

Reduce the UUT from 7 percent to 6.5 percent, extends the city UUT to video to "reflect technological advances."

Pass

84.98

Utility

Alameda

City of Oakland

Measure W

Impose a telephone access charge that would bill residents $1.99 per telephone line and businesses $13 per trunk line.

Fail

43.45

Utility

Alameda

City of Newark

Measure U

Impose a 3.5 percent tax on electric, gas, telecommunications and video services, for five years. Exempts seniors and low-income residents.

Pass

58.26

Utility

Butte

City of Oroville

Measure A

"Modernize" the city's existing UUT on telecommunications and video services, while lowering the rate from 5 percent to 4.5 percent. The rate on other utilities would remain at 5 percent.

Pass

73.84

Utility

Contra Costa

City of Pinole

Measure S

Extend existing 8 percent UUT for eight years, and extend the tax to water services.

Fail

44.28

Utility

Contra Costa

City of Pleasant Hill

Measure T

Impose a 1.5 percent UUT on landline and cell phone service, cable, electricity, gas, water and sewer bills. City Council authorized to lower rate in the future.

Fail

44.62

Utility

Los Angeles

City of Bellflower

Measure A

Increase UUT by 2 percent for five years.

TCTC

49.69

Utility

Los Angeles

City of El Segundo

Measure O

Increase the UUT by 1 percent on businesses for two years.

Fail

45.39

Utility

Los Angeles

City of Pomona

Measure SP

Increase UUT by 2 percent for 2 years and 2 months, with revenue going into general fund. Measure authorizes the City Council to continue the increase beyond the sunset date with a 4/5 vote.

Fail

26.45

Utility

Los Angeles

City of Santa Fe Springs

Measure S

Impose UUT at rate of 5 percent.

Pass

61.01

Utility

Orange

City of Huntington Beach

Measure P

Reduce UUT rate from 5 percent to 4.9 percent but extend tax to telephone and video to "reflect technological advances."

Pass

68.10

Utility

Orange

City of Placentia

Measure W

Update the language of the city's current UUT ordinance to ensure that it is fully legal for the city to continue taxing telecommunication and digital and cellular devices.

Pass

61.00

Utility

Placer

City of Lincoln

Measure K

Impose a 3.75 percent UUT for four years. Annual cap of $300 for residential users, $6,000 for non-residential users.

Fail

33.00

Utility

Riverside

City of Indio

Measure S

Double existing 3 percent UUT to 6 percent, on all utilities except cable.

Pass

54.19

Utility

Sacramento

City of Elk Grove

Measure J

Lower rate from 2.5 percent to 2.25 percent but adds cell phone and Voice Over IP (VOIP) communications to be taxed.

Pass

76.26

Utility

Sacramento

City of Rancho Cordova

Measure E

"Modernize" existing 2.5 percent UUT to cover wireless communications and other new technology.

Pass

54.13

Utility

San Diego

City of Chula Vista

Proposition H

Allow the city to collect the current 5 percent UUT revenue on a broad range of telecommunication services currently not covered by the existing ordinance.

Fail

43.38

Utility

Santa Barbara

City of Guadalupe

Measure P

Increase current 5 percent UUT on gas, electric, water and telephone services to 7.5 percent, for six years.

Fail

27.38

Utility

Santa Clara

City of Mountain View

Measure T

New utility tax on out-of-state and international phone calls to pay for essential city services.

Pass

69.41

Utility

Santa Cruz

City of Santa Cruz

Measure H

Increase the UUT by 1.5 percent to pay for public safety.

Pass

62.87

Utility

Ventura

City of Port Hueneme

Measure G

Replace telephone UUT with "modern communications services tax regulations" and reduce rate from 4 percent to 3.75 percent.

Pass

77.35

 

 

 

 

 

 

 

Vehicle

Alameda

Alameda County

Measure F

Impose a $10-per-year vehicle "registration fee" to maintain city and county roads, relieve congestion and make technology improvements.

Pass

62.60

Vehicle

Contra Costa

Contra Costa County

Measure O

Impose a $10-per-year vehicle "registration fee" to maintain city and county roads.

Fail

46.49

Vehicle

Marin

Marin Transportation Authority

Measure B

Impose a $10-per-year vehicle "registration fee" to maintain roads.

Pass

62.42

Vehicle

San Francisco

City of San Francisco

Measure AA

Impose a $10-per-year vehicle "registration fee" to pay for street repair, pedestrian safety and transit reliability improvement projects.

Pass

59.61

Vehicle

San Mateo

San Mateo County

Measure M

Impose a $10-per-year vehicle "registration fee" for 25 years beginning April 2011.

Pass

54.77

Vehicle

Santa Clara

Santa Clara Valley Transportation Authority

Measure B

Impose a $10-per-year increase in vehicle "registration fee" to pay for road repairs and pollution mitigation projects.

Pass

52.20

Vehicle

Sonoma

Sonoma County Transportation Authority District

Measure W

Impose a $10-per-year "vehicle license fee."

Fail

42.30

 

 

 

 

 

 

 

Misc.

Los Angeles

City of Long Beach

Measure C

Increase the credits given to disabled veterans in the hiring process.

Pass

68.25

CalTaxletter, November 5, 2010

2010 California Taxpayers Association. All Rights Reserved.