FAIRFAX TOWN COUNCIL MEETING
STAFF REPORT
AGENDA ITEM #5.e.
MEETING DATE June 4, 2025
PREPARED FOR Mayor and Town Council
PREPARED BY Michael Vivrette, Finance Director
SUBJECT Adopt four resolutions setting taxes to be collected by the Marin County Auditor-Controller for Fiscal Year 2025-26
RECOMMENDATION
Staff recommends that the Town Council adopt the four resolutions necessary to set various tax rates to be collected by the Marin County Auditor-Controller for Fiscal Year 2025-26.
BACKGROUND
Annually, the Town of Fairfax is required by the County Auditor-Controller to adopt resolutions or ordinances that establish new or continue existing tax assessments crucial for funding municipal services and obligations. This year’s proposed resolutions are vital for maintaining the consistent delivery of town services and meeting our fiscal responsibilities. These include taxes supporting general municipal services, utility usage, pension obligations, stormwater pollution prevention, and infrastructure improvements through general obligation bonds.
DISCUSSION
Tax rates to be collected by the Marin County Auditor-Controller for Fiscal Year 2025-26:
1. Special Municipal Services Tax: Extended by voter approval in November 2019, the tax rate is set at $220 per unit for FY 25-26, reflecting a $5 increase from the previous year. The rate may increase annually by up to $5 until reaching a cap of $250.
2. Pension Tax: Set at $.091 per $100 assessed valuation, this rate remains consistent with the previous year to support Fairfax’s pension obligations.
3. Stormwater Pollution Prevention Fee: The fee is set at $15 per runoff unit, unchanged from the previous year, to fund local stormwater pollution prevention activities.
4. Measure K Bond Assessment Tax: This tax rate is set at .0250 per $100 assessed valuation, a slight increase from the previous year’s rate of .0225.
FISCAL IMPACT
The adoption of these resolutions is essential for ensuring the projected revenues required to balance the town’s budget for FY 2025-26.
ATTACHMENTS
A. Resolution for Special Municipal Services Tax
B. Resolution for Pension Tax
C. Resolution for Stormwater Pollution Prevention Fee
D. Resolution for Measure K Bond Assessment Tax
RESOLUTION 25-
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF FAIRFAX
SETTING THE AMOUNT OF THE SPECIAL MUNICIPAL SERVICES TAX FOR FISCAL YEAR 2025-2026
WHEREAS, Ordinance No. 839 was approved by the voters of the Town of Fairfax at a special election held in the jurisdiction on November 5, 2019; and WHEREAS, Ordinance No. 839 authorizes the Town of Fairfax to levy a Special Municipal Services Tax to be imposed and levied through June 30, 2031; and WHEREAS, the Town Council has reviewed a preliminary Operating and Capital Budget for Fiscal Year 2025-26 as presented by the Town Manager, and has determined that in order to maintain the current level of municipal services as well as the long-term fiscal health and stability of the Town, and to maintain the Town’s excellent bond rating, the full assessment of this Special Municipal Services Tax for Fiscal Year 2025-26 is a necessity; and WHEREAS, the Town Council has also determined that for the fiscal year commencing July 1, 2024, without the levy of this Special Municipal Services Tax, the cost of providing municipal services will exceed the amount of funds and revenues generated from all other sources of income;
NOW, THEREFORE, BE IT RESOLVED, that the Town Council of the Town of Fairfax authorizes the amount of the Special Municipal Services Tax to be levied and imposed for the 2025-26 fiscal year pursuant to Fairfax Ordinance No. 839 shall be as follows:
a) A tax is hereby levied and imposed upon improved residential property at the rate of two hundred and twenty dollars ($220.00) per dwelling unit. b) A tax is hereby imposed and levied upon improved business property at the rate of two hundred and twenty dollars ($220.00) for each business occupant and two hundred and twenty dollars ($210.00) per dwelling unit.
The foregoing Resolution was duly passed and adopted at a regular meeting of the Town Council of the Town of Fairfax held in said Town on the 5th day of June 2024, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
_________________________________ ______________________________ Barbara Coler, Mayor Christine Foster, Deputy Town Clerk RESOLUTION 25
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF FAIRFAX
SETTING THE PENSION TAX RATE TO SUPPORT FAIRFAX PENSION OBLIGATIONS FOR FISCAL YEAR 2025-2026
WHEREAS, the Town of Fairfax has had a Pension Override Tax as an assessment since the 1960s; and
WHEREAS, the Pension Override Tax serves to pay toward the funded and unfunded pension obligations of the Town for Safety and Miscellaneous employees; and WHEREAS, the Town Council has reviewed a preliminary Operating and Capital Budget for Fiscal Year 2025-26 as presented by the Town Manager and has determined that in order to maintain the current level of benefits and meet the funded and unfunded pension liability through the California Public Employees’ Retirement System (CalPERS), the full assessment of this special municipal services Tax for Fiscal Year 2025-26 is a necessity.
NOW, THEREFORE, BE IT RESOLVED, that the Town Council of the Town of Fairfax authorizes the amount of the pension tax rate upon all of the taxable property within the Town of Fairfax to support Fairfax Pension Obligations for Fiscal Year 2025-26 to be $.091 per $100 assessed valuation.
The foregoing Resolution was duly passed and adopted at a regular meeting of the Town Council of the Town of Fairfax held in said Town on the 4th day of June 2025, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
_________________________________ ______________________________ Lisel Blash, Mayor Christine Foster, Deputy Town Clerk
RESOLUTION 25 -
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF FAIRFAX
SETTING A FEE FOR THE PURPOSE OF FUNDING LOCAL STORMWATER POLLUTION PREVENTION ACTIVITIES FOR FISCAL YEAR 2025-26
WHEREAS, Ordinance No. 646, Adopting a Regulatory Fee to Fund Clean Stormwater Activities was adopted by the Fairfax Town Council in December 1995, after due consideration and public input; and
WHEREAS, Ordinance No. 646 allows the Town to recover the costs of specified projects and activities through the establishment of a fee per “run-off unit;” and WHEREAS, the Town Council has reviewed the stormwater pollution prevention activities and projects which are to be funded by the fee “per run-off unit” and considered the needs of the Town of Fairfax for these important activities and projects.
NOW, THEREFORE, BE IT RESOLVED, that the Town Council of the Town of Fairfax authorizes the fee per run-off unit is established for Fiscal Year 2025-26 at fifteen dollars ($15) which is to be collected annually by the Marin County Tax Collector with the property tax billings.
The foregoing Resolution was duly passed and adopted at a meeting of the Town Council of the Town of Fairfax held in said Town on the 4th day of June 2025, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
_________________________________ ______________________________ Lisel Blash, Mayor Christine Foster, Deputy Town Clerk
RESOLUTION 25-
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF FAIRFAX SETTING THE
TAX RATE IN CONNECTION WITH ITS GENERAL OBLIGATION BONDS (MEASURE K BOND ASSESSMENT) FOR FISCAL YEAR 2025-2026
WHEREAS, more than two-thirds of the qualified voters in the Town of Fairfax (the "Town"), voting at a municipal election on November 2, 1999, approved the issuance of up to $6,830,000 of general obligation bonds to finance the acquisition and construction of capital improvements to various streets and storm drains within the Town and to the Town's community facilities within the Town; and
WHEREAS, pursuant to the authorization received at such election, the Town has issued three series of general obligation bonds authorized as described above in an aggregate principal amount of $6,830,000; and
WHEREAS, bonds are general obligations of the Town payable solely from ad valorem property taxes levied by the Town and collected by the County of Marin and the Town Council is empowered and is obligated to annually levy ad valorem taxes for the payment of the bonds and the interest thereon upon all property within the Town subject to taxation by the Town, subject to the limitations set by the voters on November 2, 1999; NOW, THEREFORE, BE IT RESOLVED that the Town Council of the Town of Fairfax authorizes the levy of an ad valorem tax for fiscal year 2025-26 for the payment of the bonds on property in the Town at the rate of .0250 per $100 of tax roll valuation.
This resolution shall take effect from and after the date of its passage and adoption.
The foregoing Resolution was duly passed and adopted at a regular meeting of the Town Council of the Town of Fairfax held in said Town on the 4th day of June 2025, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
_________________________________ ______________________________ Lisel Blash, Mayor Christine Foster, Deputy Town Clerk