FAIRFAX TOWN COUNCIL MEETING
STAFF REPORT
MEETING DATE March 4, 2026
PREPARED FOR Mayor and Town Council
PREPARED BY Heather Abrams, Town Manager
Janet Coleson, Town Attorney
SUBJECT Adopt a Resolution Placing an Advisory Measure on the June 2, 2026 Statewide Primary Ballot Regarding Spending Priorities for the General Transactions & Use (Sales) Tax
RECOMMENDATION
Staff recommends the Town Council:
1. Adopt a resolution submitting to the qualified voters of the Town of Fairfax an Advisory Measure seeking voter direction regarding spending priorities for revenues from the Town’s General Transactions and Use (Sales) Tax, at a Special Municipal Election to be consolidated with the Statewide Primary Election to be held June 2, 2026, and setting rules for arguments and rebuttals for and against said advisory measure.
BACKGROUND
Earlier on this agenda, the Town Council considered a measure to extend the Town’s existing General Transactions and Use (sales) tax.
The attached resolution would place a separate advisory measure on the same ballot. The advisory measure would ask voters whether, if the tax is extended, the Town Council should spend the revenues exclusively on police, fire, and road repair and maintenance services.
Under California Elections Code section 9603, cities may submit advisory measures to voters to obtain public direction. Advisory measures are not legally binding and do not make a general tax a special tax.
The resolution also provides for:
• Consolidation with the June 2, 2026 Statewide Primary Election; • County election services;
• Deadlines and word limits for ballot arguments and rebuttals; and • Preparation of an impartial analysis by the Town Attorney.
The Resolution includes a finding that the action is not a project under the California Environmental Quality Act (CEQA) because it involves administrative government activity.
ANALYSIS/DISCUSSION
The advisory measure would provide formal voter input regarding spending priorities associated with the proposed tax extension.
Because the sales tax is a general tax, revenues may legally be used for any municipal purpose. The advisory measure would not change that authority but would indicate voter preferences.
Police, fire, and road maintenance services are core General Fund functions and are consistent with the Town’s General Plan goals related to public safety and infrastructure maintenance.
Placing the advisory measure on the ballot is legally permissible and provides additional policy guidance and direction.
FISCAL IMPACT
The Town will reimburse Marin County for election services. Election costs are anticipated to be included in the Town’s budget code 01-222-822 and funded through the General Fund.
ATTACHMENT
Resolution
Town of Fairfax
Resolution No. 2026-06
RESOLUTION NO. 2026-06
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF FAIRFAX, CALIFORNIA,
SUBMITTING TO THE QUALIFIED VOTERS OF THE TOWN OF FAIRFAX AN ADVISORY MEASURE
SEEKING VOTER OPINION REGARDING SPENDING PRIORITIES FOR REVENUES FROM THE TOWN’S GENERAL TRANSACTIONS AND USE (SALES) TAX, AT A SPECIAL MUNICIPAL
ELECTION TO BE CONSOLIDATED WITH THE STATEWIDE PRIMARY ELECTION TO BE HELD JUNE 2, 2026, AND SETTING RULES FOR ARGUMENTS AND REBUTTALS FOR AND AGAINST
SAID ADVISORY MEASURE
WHEREAS, on March 4, 2026, the Fairfax Town Council adopted Resolution No. 2026-03, placing a measure on a June 2, 2026 Special Municipal Election ballot that would extend the Town’s General Transactions and Use Tax; and
WHEREAS, the Fairfax Town Council desires to propose an advisory measure (the “Advisory Measure”) which would seek the voters’ opinion as to which Town programs and services the General Transactions and Use Tax revenues should fund; and
WHEREAS, pursuant to California Elections Code §9222, the Town Council has authority to place local measures on the ballot to be considered by voters at “any succeeding regular or special city election” which “shall be held not less than 88 days after the date of the order of election”; and WHEREAS, pursuant to California Elections Code §9603, the Town Council is authorized to submit to the voters advisory measures to obtain an indication of voter opinion regarding substantive issues concerning the Town; and
WHEREAS, pursuant to California Elections Code §9603, the results of any advisory vote will in no manner be binding on the Town Council; and
WHEREAS, the next available election date upon which to place this Measure is a Special Municipal Election to be held on the same date as the Statewide Primary Election - June 2, 2026; and WHEREAS, all other prerequisites to placing the Advisory Measure on the June 2, 2026 Special Municipal Election ballot have been satisfied; and
WHEREAS, the Town Council desires to consolidate the Special Municipal Election for the Advisory Measure described herein with the Statewide Primary Election to be held on June 2, 2026; and WHEREAS, pursuant to California Elections Code sections 9285 and 9286, the Town Council further desires to establish rules and regulations for the preparation, submittal and printing of arguments and rebuttals for and against the Advisory Measure described herein.
NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF FAIRFAX, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. Recitals. The Town Council of the Town hereby finds and determines that the foregoing recitals are true and correct, are incorporated herein and by this reference made an operative part hereof.
SECTION 2. Submission of Advisory Ballot Measures. The Town Council of the Town, pursuant to its right and authority as contained in California Elections Code §§9222 and 9603 and any Town of Fairfax
Resolution No. 2026-06
other laws applicable to general law cities, hereby orders the Advisory Measure to be submitted to the qualified voters of the Town at the Special Municipal election to be held and consolidated with the Statewide Primary Election on Tuesday, June 2, 2026.
SECTION 3. Advisory Ballot Question. The Town Council, pursuant to its right and authority, does hereby order that the ballot question for the Advisory Measure shall be presented and printed upon the ballot submitted to the qualified voters in the manner and form set forth in this Section 3. On the ballot to be submitted to the qualified voters at the Special Municipal Election to be consolidated with the Statewide Primary Election on Tuesday, June 2, 2026, in addition to any other matters required by law, there shall be printed substantially the following advisory ballot question:
Advisory Vote Only
“If Fairfax voters approve the extension of the Town’s General Transactions and Use (Sales) Tax at this Election (Fairfax Measure “___”), should the Town Council spend the revenues from this Tax exclusively for Town police, fire and road repair/maintenance programs and services?”
YES
NO
SECTION 4. Election Procedures.
A. The Town Council consents to the consolidation of the election on this Advisory Measure with all other elections being held in the same territory on June 2, 2026, and to hold and conduct the consolidated election in the manner prescribed in Election Code Section 10418.
B. The ballots to be used at the election shall be in the form and content as required by law.
C. In accordance with Section 10403 of the Elections Code, the Board of Supervisors of Marin County is hereby requested to consent to consolidation of the election on this Advisory Measure with the Statewide Primary Election and all other elections being held in the same territory on June 2, 2026, and to having the Registrar of Voters render such election services to the Town of Fairfax as may be requested by the Town Clerk of said Town, the County of Marin to be reimbursed in full for such services as are performed.
D. The election services which the Town of Fairfax requests the Registrar of Voters, or such other official as may be appropriate, to perform and which such officer is hereby authorized and directed to perform, if said Board of Supervisors consents, include: the preparation, printing and mailing of sample ballots and guides; the establishment or appointment of precincts, voting centers, and election officers, and making such publications as are required by law in connection therewith; the furnishing of ballots, voting booths and other necessary supplies or materials for voting centers; the canvassing of the returns of the election and the furnishing of the results of such canvassing to the Town Clerk of the Town of Fairfax; and the performance of such other election services as may be requested by the Town Clerk.
E. The Town Clerk is authorized, instructed and directed to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election.
F. That the precincts, ballot drop box locations and hours of operations, vote center locations and hours of operations, vote-by-mail procedures and timing, and election officers, and all other persons and procedures for the Special Municipal Election shall be the same as those Town of Fairfax
Resolution No. 2026-06
utilized by the County of Marin; and
G. In all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for holding municipal elections in the Town.
H. Notice of the time and place of holding the election is given and the Town Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form, and manner as required by law.
I. All ballots shall be tallied at a central counting place and not at the precincts. Said central counting place shall be at a County center as designated by the Registrar of Voters.
J. The Marin County Registrar of Voters is hereby authorized to canvass the returns of said election.
K. The Town Clerk of the Town of Fairfax shall receive the canvass as it pertains to the election on the Advisory Measure, and shall certify the results to the Town Council, as required by law.
SECTION 5. Arguments and Analysis.
A. The Town Council authorizes (i) the Town Council or any member(s) of the Town Council, (ii) any individual voter eligible to vote on the above measures, (iii) a bona fide association of such citizens or (iv) any combination of voters and associations, to file a written argument in favor of or against the Advisory Measure, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California and may change the argument until and including Monday, March 16, 2026 after which no arguments for or against the Advisory Measure may be submitted to the Town Clerk. Arguments in favor of or against the Advisory Measure shall each not exceed 300 words in length. Each argument shall be filed with the Town Clerk, signed, and include the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument.
B. The Town Clerk shall comply with all provisions of law establishing priority of arguments for printing and distribution to the voters, and shall take all necessary actions to cause the selected arguments to be printed and distributed to the voters.
C. Pursuant to Section 9280 of the Elections Code, the Town Council directs the Town Clerk to transmit a copy of the Advisory Measure to the Town Attorney. The Town Attorney shall prepare an impartial analysis of the Advisory Measure, not to exceed 500 words in length, showing the effect of the Advisory Measure on the existing law and the operation of the Advisory Measure. The Town Attorney shall transmit such impartial analysis to the Town Clerk, who shall cause the analysis to be published in the voter information guide along with the Advisory Measure as provided by law. The Impartial Analysis shall be filed by the deadline set for filing of primary arguments as set forth in subsection (A) above. The impartial analysis shall include a statement indicating whether the Advisory Measure was placed on the ballot by a petition signed by the requisite number of voters of by the Town Council. In the event the entire text of the Advisory Measure is not printed on the ballot, nor in the voter information guide, there shall be printed immediately below the impartial analysis, in no less than 10-font bold type, the following: “The above statement is an impartial analysis of Ordinance or Measure ____. If you desire a copy of the ordinance or measure, please call the election Town of Fairfax
Resolution No. 2026-06
official’s office at (415) 458-2343 and a copy will be mailed at no cost to you.” SECTION 6. Rebuttals.
A. That pursuant to Section 9285 of the Elections Code of the State of California, when the Clerk has selected the arguments for and against the various Town initiated measures which will be printed and distributed to the voters, the Clerk shall send copies of the argument in favor of the Advisory Measure to the authors of the argument against, and copies of the argument against to the authors of the argument in favor. The authors or persons designated by them may prepare and submit rebuttal arguments not exceeding 250 words. The rebuttal arguments shall be filed with the Town Clerk not later than Monday, March 23, 2026. Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut.
B. That the provisions herein shall apply only to the election to be held on June 2, 2026, and shall then be repealed.
SECTION 7. Delivery of Resolution to County. The Town Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions. The Town Council directs the Town Clerk to deliver copies of this Resolution to the Clerk of the Board of Supervisors of Marin County and to the Registrar of Voters of Marin County.
SECTION 8. CEQA. The Town Council hereby finds and determines that the Advisory Measure relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act (“CEQA”) and the State CEQA Guidelines, section 15378(b)(5).
SECTION 9. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Resolution which can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable. The Town Council hereby declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion thereof.
SECTION 10. Effective Date of Resolution. This Resolution shall take effect immediately upon its adoption.
APPROVED and ADOPTED by the Town Council and signed by the Mayor and attested by the Town Clerk this 4th day of March, 2026.
___________________________________
Stephanie Hellman, Mayor
Town of Fairfax
Attest:
___________________________________
Christine Foster
Deputy Town Clerk
Town of Fairfax
Resolution No. 2026-06
STATE OF CALIFORNIA )
COUNTY OF MARIN ) ss.
TOWN OF FAIRFAX )
I HEREBY CERTIFY that the foregoing Resolution No. 2026-06 was duly adopted by the Town Council of the Town of Fairfax at a regular meeting thereof, held on the 4th day of March, 2026, by the following vote of Council:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
___________________________________
Christine Foster
Deputy Town Clerk