Item 192/2025
Final
City of Garden Grove
INTER-DEPARTMENT MEMORANDUM
To:
Lisa L. Kim From: Patricia Song
Dept:
City Manager Dept: Finance
Date: 6/10/2025
Subject: Introduction and First Reading of an Ordinance to adopt the Paramedic Tax Override Rate for Fiscal Year 2025-26. (Action Item)
OBJECTIVE
For the City Council to introduce an ordinance to adopt the Paramedic Tax Override Rate for Fiscal Year 2025-26.
BACKGROUND
In June 1974, Garden Grove voters approved a property tax increase (override) to pay for emergency paramedic services. The approved ballot measure established a tax assessment on properties within the City specifically to pay for a "mobi le intensive care program," or Paramedic Services, in an amount not to exceed 10 cents per $100 of assessed valuation.
The Paramedic Services can be provided by the City or on a regional basis.
Resolution No. 4547-74, adopted by the City Council on March 19, 1974 stated the purpose for the property tax increase was to (1) provide an emergency medical care system for the citizens in the community; (2) pay salaries and required training to program personnel; and (3) purchase and maintain vehicles, radio, telemetry and intensive care equipment, and all necessary supplies. With the transition to the Orange County Fire Authority (OCFA) in April 2019, the City no longer directly pay for the paramedic program personnel and equipment.
Instead, annual contractual payment is made to the OCFA to continue to provide paramedic services to our residents.
The current rate of the Paramedic Override tax is 8 cents ($0.08) per one hundred dollars ($100.00) of the assessed valuation, which remain unchanged since June 2017.
DISCUSSION
The use of an ad valorem tax override on taxable properties within the City is necessary to ensure the ongoing delivery of paramedic services to our community.
Since 2019, the Paramedic Services has been provided through a contract with OCFA. For Fiscal Year 2025 -26, the City’s cost for this contract is estimated at $28.8 million, which Item 192/2025
covers both fire protection and paramedic services. According to data from OCFA, over 80% of all incidents they respond to are medical related.
The proposed tax rate remain unchanged from the prior year - 8 cents ($0.08) per $100.00 of the assessed property value.
FINANCIAL IMPACT
The proposed paramedic tax assessment is expected to generate approximately $16.4 million in revenue for Fiscal Year 2025–26. These funds will be used to cover the cost of paramedic services provided by the Orange County Fire Authority (OCFA).
RECOMMENDATION
It is recommended that the City Council:
Introduce and conduct the first reading of the attached ordinance authorizing a property tax override of 8 cents ($0.08) per one hundred dollars ($100.00) of the assessed value for Fiscal Year 2025-26 for paramedic emergency medical care services.
ATTACHMENT(S)
1. Ordinance Establishing the Amount of Money for Paramedic Services that must be Raised by an Ad Valorem Tax Override and the Setting of the Tax Rate of Said Override