AGENDA
ITEM
9 OF
CITY AGENDA
CALEXICO California ITEM
WHERE CALIFORNIA AND MEXICO MEET
9 CITY COUNCIL
AGENDA STAFF REPORT
DATE: February 4, 2026
TO: Mayor and City Council
APPROVED BY: Benjamin Martinez, City Manager
PREPARED BY: Councilmember Lisa Tylenda disabled
SUBJECT: Special Public Safety Sales Tax - Detailed Expenditure Plan and Council Action Request.
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Recommendation:
It is respectfully recommended that the City Council take the following actions:
1. Approve the concept of a Public Safety Special Sales Tax restricted for Police and Fire services.
2. Direct staff to commence all necessary steps required to place the measure on the November 2026 ballot, including:
• Legal analysis and ordinance preparation
• Fiscal impact and revenue projections
• Public outreach and education planning
• Coordination with the County Registrar of Voters
• Preparation of ballot language and impartial analysis
3. Direct staff to report back to Council with a final ordinance, ballot question, and expenditure plan for adoption within statutory deadlines.
Background:
Background & Purpose
The City of Calexico faces ongoing funding gaps in Police and Fire operations, including staffing, capital equipment, fleet replacement, emergency communications, facility upgrades, and training. A Special Public Safety Transactions and Use Tax (special sales tax) restricted for Police and Fire services is proposed for placement on the November 2026 ballot for a term of twenty (20) years.
Proposed Special Tax Framework
• Type: Special Transactions and Use Tax (Sales Tax)
• Rate: Up to 0.50% (½ cent) - final rate subject to Council direction
• Term: 20 years
• Legal Restriction: Funds restricted to Police and Fire only • Voter Threshold: 2/3 voter approval required
• Administration: California Department of Tax and Fee Administration (CDTFA) Detailed Expenditure Plan (20-Year Program)
The expenditure plan is structured to ensure predictable public safety funding, fleet and equipment replacement, facility modernization, and enhanced service delivery. Projected allocations are expressed as percentage ranges to accommodate annual adjustments based on operational needs and Council priorities.
Category Estimated Annual Eligible Uses
Allocation
Police Staffing & 30-40% Hiring/retention, patrol,
Operations investigations, community
policing, overtime
reduction
Fire Staffing & EMS 30-40% Hiring/retention of
Operations firefighters/paramedics,
EMS response, overtime
reduction
Fleet & Apparatus 10-15% Fire engines, ladder trucks,
Replacement ambulances, patrol
vehicles, specialty units
Facility Improvements 5-10% Stations, dispatch, training facilities, security/ADA
upgrades, HVAC, roof
replacements
Technology & 5-10% CAD/RMS, radios, body-
Communications cams, dispatch systems,
mobile data terminals,
cybersecurity
Training, Certifications & 3-5% Firefighter PPE, police PPE safety gear, licenses,
certifications, ICS, EMT
training
Contingency & Inflation 2-3% Emergency needs, fuel
Reserve spikes, inflationary
adjustments, supply chain
impacts
Note: Actual allocations will be incorporated into the annual budget process and can be adjusted by Council resolution within authorized categories.
Accountability Measures
• Independent annual audit
• Annual public report
• Public Safety Citizen Oversight Committee
2 • Funds legally restricted for Police and Fire only
• No diversion to non-public-safety purposes
Timeline to November 2026 Election
• Jan-Mar 2026: Council workshops, fiscal analysis, outreach planning • Apr-Jun 2026: Draft ordinance, ballot language, legal review • July 2026: Council adoption of ordinance calling election • Aug 2026: Final ballot materials submitted to Registrar • Nov 3, 2026: General Election
Conclusion
Approval of this expenditure plan and Council direction will allow staff to proceed with all required steps to prepare a public safety special sales tax measure for the November 2026 ballot, ensuring long-term, dedicated funding for Police and Fire services.
Fiscal Impact:
None
Coordinated With:
None
Attachment(s):
1. None
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