View Report — Oakland City Council, June 3, 2025

City Council
June 3, 2025

RECOMMENDATION

AGENDA REPORT
Staff Recommends That The City Council Adopt An Ordinance:
1) Authorizing A Fiscal Year 2025 -26 Increase In The Rate Of Property Tax Imposed By Voter-Approved Measures; And

2) Fixing The Rate Of The Property Tax And Levying A Tax On Real And Personal Property In The City Of Oakland For Fiscal Year 2025- 26 For The Emergency Medical Services Retention Act Of 1997 (Measure M), The Paramedic Services Act Of 1997 (Measure N), The Library Services Retention And Enhancement Act (Measure C), The Oakland Community Violence Reduction and Emergency Response Act of 2024 (Measure NN), The 2018 Oakland Public Library Preservation Act (Measure D), The 2020 Oakland Parks And Recreation Preservation, Litter Reduction, And Homelessness Supp ort Act (Measure Q), The Children’s Initiative Of 2018 (Measure AA), The 2022 Oakland Zoo Animal Care, Education And Improvement Ordinance (Measure Y), and The Wildfire Prevention Financing Act of 2024 (Measure MM).

EXECUTIVE SUM
MARY
This report and proposed ordinance, if approved, will:
• Adjust the Fiscal Year (FY) 2025- 26 rate of special parcel tax for the following voter - approved local measures consistent with either the Consumer Price Index (CPI) of 2024 or the change in California per Capita Personal Income as of 2024:
o Measure M (The Emergency Medical Services Retention Act of 1997), o Measure N (The Paramedic Services Act of 1997),
o Measure C (The Library Services Retention and Enhancement Act of 1994), o Measure NN (The Oakland Community Violence Reduction and Emergency Response Act of 2024),
o Measure D (2018 Oakland Public Library Preservation Act), TO: Jestin D. Johnson FROM: Erin Roseman
City Administrator Director of Finance
SUBJECT: Measures M, N, C, NN, D, Q, AA, Y,
And MM Fiscal Year 2025-26 Cost-Of-
Living Tax Adjustment, Fixing Rate Of
Tax, And Levying Tax
DATE: May 21, 2025

City Administrator Approval Date:

Jestin Johnson (May 22, 2025 12:16 PDT)
May 22, 2025
Jestin D. Johnson, City Administrator
Subject: Measures M, N, C, NN, D, Q, AA, Y, And MM Fiscal Year 2025-26 Cost-Of-Living Tax Adjustment, Fixing Rate Of Tax, And Levying Tax
Date: May 21, 2025 Page 2
City Council
June 3, 2025

o Measure Q (The 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act),
o Measure AA (The Children’s Initiative of 2018),
o Measure Y (The 2022 Oakland Zoo Animal Care, Education and Improvement Ordinance, and
o Measure MM (The Wildfire Prevention Financing Act of 2024). • Fix the rate of the property tax; and
• Levy a tax on real and personal property in the City of Oakland.

BACKGROUND / LEGISLATIVE HISTORY
This background section contains the history of the local voter-approved Measures M, N, C, NN, D, Q, AA, Y, and MM.

Section intentionally left blank
Jestin D. Johnson, City Administrator
Subject: Measures M, N, C, NN, D, Q, AA, Y, And MM Fiscal Year 2025-26 Cost-Of-Living Tax Adjustment, Fixing Rate Of Tax, And Levying Tax
Date: May 21, 2025 Page 3
City Council
June 3, 2025

Measure M: The Emergency and Medical Services Retention Act of 1997 In June 1997, Oakland voters approved the Emergency Medical Services Retention Act of 1997 (Measure M). Measure M imposed a parcel tax for the purpose of raising revenue necessary to retain and enhance emergency dispatch and medical services in the City of Oakland and to replace funding from a previous assessment imposed by the City that was invalidated by Proposition 218. Measure M authorizes the City Council to increase the tax rates by a cost -of- living factor beginning in Fiscal Year 1998- 99 and continuing each fiscal year thereafter. At no time, however, may the rates be increased by more than 5.0 percent of the tax rates imposed by ordinance during the immediately preceding fiscal year. A 2.8 percent increase for the Measure M special parcel tax rate is proposed for Fiscal Year 2025-26, consistent with the Consumer Price Index (CPI) increase for the San Francisco Bay Area during calendar year 2024.

Table 1 summarizes the historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted and the proposed increase for Fiscal Year 2025-

26. Table 1: Measure M Historical Rate Increases

Council Action Date
Proposed
Percent Increase

Effective Date
July 11, 2000 4.2% July 1, 2000
June 05, 2001 4.5% July 1, 2001
June 11, 2002 5.0% July 1, 2002
June 19, 2003 1.6% July 1, 2003
June 10, 2004 1.8% July 1, 2004
June 16, 2005 1.2% July 1, 2005
June 08, 2006 2.0% July 1, 2006
June 19, 2007 3.2% July 1, 2007
June 17, 2008 3.3% July 1, 2008
June 16, 2009 3.1% July 1, 2009
June 01, 2010 0.7% July 1, 2010
June 01, 2011 1.4% July 1, 2011
June 19, 2012 2.6% July 1, 2012
June 18, 2013 2.7% July 1, 2013
June 17, 2014 2.2% July 1, 2014
June 22, 2015 2.8% July 1, 2015
June 7, 2016 2.6% July 1, 2016
June 26, 2017 3.0% July 1, 2017
June 05, 2018 3.2% July 1, 2018
May 21, 2019 3.9% July 1, 2019
June 02, 2020 3.3% July 1, 2020
May 18, 2021 1.7% July 1, 2021
June 7, 2022 3.2% July 1, 2022
June 6, 2023 5.0% July 1, 2023
June 4, 2024 3.7% July 1, 2024
June 3, 2025 2.8% July 1, 2025
Jestin D. Johnson, City Administrator
Subject: Measures M, N, C, NN, D, Q, AA, Y, And MM Fiscal Year 2025-26 Cost-Of-Living Tax Adjustment, Fixing Rate Of Tax, And Levying Tax
Date: May 21, 2025 Page 4
City Council
June 3, 2025

Measure N: The Paramedic Services Act of 1997
In June 1997, Oakland voters adopted the Paramedic Services Act of 1997 (Measure N). Measure N imposes a special parcel tax for the purpose of raising the revenue necessary to increase, enhance, and support paramedic emergency services in the City of Oakland. Measure N authorizes the City Council to increase the tax rates by a cost-of-living factor after the third year of its imposition (Fiscal Year 2000-01) and continuing each fiscal year thereafter. Beginning Fiscal Year 2000-01 and continuing each fiscal year thereafter, the Measure N legislation allows the City Council to adjust the tax rates in accordance with the CPI for the immediate San Francisco Bay Area. At no time, however, may the rates be increased by more than 5.0 percent of the tax rates imposed by ordinance during the immediately preceding fiscal year. A 2.8 percent increase in the Measure N special parcel tax rates proposed for Fiscal Year 2025-26 aligns with the CPI increase for the San Francisco Bay Area during calendar year 2024.

Table 2 summarizes the historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted and the proposed increase for Fiscal Year 2025-

26. Table 2: Measure N Historical Rate Increases

Council Action Date
Proposed
Percent Increase

Measure D: The 2018 Oakland Public Library Preservation Act

In June 2018, Oakland voters adopted the 2018 Oakland Public Library Preservation Act (Measure D). Measure D imposes a special parcel tax for the purpose of raising the revenue necessary to maintain, protect, and improve direct library services throughout the City of Oakland.

Measure D authorizes the City Council to increase the tax rates by a cost-of-living factor beginning in Fiscal Year 2019 -20 and continuing each fiscal year thereafter. Measure D provides that beginning in Fiscal Year 2019-20 and continuing each fiscal year thereafter, the City Council may adjust the tax rates by an amount not to exceed the increase in either 1) the cost of living in the immediate San Francisco Bay Area as shown on the CPI, or 2) the change in the California per Capita Personal Income as determined by the California Department of Finance. The latter of these two indices referenced was used to determine the proposed increase in tax rates. A 3.6 percent increase in the Measure D special parcel tax rates proposed for Fiscal Year 2025 -26 is in line with the change in the California per Capita Personal Income as determined by the California Department of Finance for calendar year 2024.

Table 3 summarizes the historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted, as well as the proposed increase for Fiscal Year 2025-26.

Table 3: Historical Measure D Rate Increases

Council Action Date
Proposed
Percent Increase

Effective Date
May 21, 2019 3.9% July 1, 2019
June 2, 2020 3.9% July 1, 2020
May 18, 2021 3.7% July 1, 2021
June 7, 2022 5.7% July 1, 2022
June 6, 2023 7.6% July 1, 2023
June 4, 2024 4.4% July 1, 2024
June 3, 2025 3.6% July 1, 2025
Jestin D. Johnson, City Administrator
Subject: Measures M, N, C, NN, D, Q, AA, Y, And MM Fiscal Year 2025-26 Cost-Of-Living Tax Adjustment, Fixing Rate Of Tax, And Levying Tax
Date: May 21, 2025 Page 6
City Council
June 3, 2025

Measure AA: The Children’s Initiative of 2018

In November 2018, Oakland voters adopted Measure AA (The Children’s Initiative of 2018).

Measure AA amended the City Charter to add Article XVI, The Children’s Initiative of 2018, and imposed a thirty -year annual special parcel tax for the purpose of raisi ng revenue to expand support for children from their earliest years until their successful completion of a two-year college, four-year college, accredited technical degree, and/or certificate.

Measure AA provides that beginning in Fiscal Year 2020- 21 and c ontinuing each fiscal year thereafter, the City Council may adjust the tax rates by an amount not to exceed the increase in either 1) the cost of living in the immediate San Francisco Bay Area, as determined by the U.S.

Department of Labor, or 2) the change in the California per Capita Personal Income as determined by the California Department of Finance. The latter of these two indices referenced was used to determine the proposed increase in tax rates. A 3.6 percent increase in the Measure AA special parcel tax rates proposed for Fiscal Year 2025-26 is in line with the change in the California per Capita Personal Income as determined by the California Department of Finance for calendar year 2024.

Table 4 summarizes historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted, as well as the proposed increase for Fiscal Year 2025-26.

Table 4: Measure AA: The Children’s Initiative of 2018

Council Action Date
Proposed
Percent Increase

Effective Date*
May 18, 2021
June 7, 2022
June 7, 2022
June 7, 2022
June 6, 2023
June 4, 2024

0.0%

3.9%

3.7%

5.7%

7.6%

4.4%
July 1, 2021
July 1, 2022
July 1, 2022
July 1, 2022
July 1, 2023
July 1, 2024
June 3, 2025 3.6% July 1, 2025
*This tax was levied for the first time in FY 2022-23. The annual escalators for Fiscal Years 2020-21, 2021-22, and 2022-23 approved by Council on June 7, combined are 13.9% and are in line with the change in per capita income for calendar years 2019, 2020, 2021. This brought the FY 2022- 23 levy to the amount it would have been had measure AA been levied after adopted and had Council approved prior annual increases.

Jestin D. Johnson, City Administrator
Subject: Measures M, N, C, NN, D, Q, AA, Y, And MM Fiscal Year 2025-26 Cost-Of-Living Tax Adjustment, Fixing Rate Of Tax, And Levying Tax
Date: May 21, 2025 Page 7
City Council
June 3, 2025

Measure Q: The 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act
In March 2020, Oakland voters adopted the 2020 Oakland Parks and Recreation Preservation, Litter Reduction, and Homelessness Support Act (Measure Q). Measure Q imposes a special parcel tax, starting in Fiscal Year 2020-21 and for the subsequent twenty years, for the purpose of raising the revenue necessary to fund a variety of programs and services for parks, landscape maintenance, recreational services, services to address homelessness, services and projects to address water quality and litter reduction, and maintenance and cleaning of stormwater trash collection systems throughout the City of Oakland. Measure Q authorizes the City Council to levy an amount equal to or less than the maximum special tax rates in any given year, but the maximum special tax ra tes may be increased commencing with Fiscal Year 2021 -22 and each subsequent year thereafter based on the greater of the CPI for the immediate San Francisco Bay Area or the change in the California per Capita Personal Income as determined by the California Department of Finance. A 3.6 percent increase in the Measure Q special parcel tax rates proposed for Fiscal Year 2025-26 is in line with the change in the California per Capita Personal Income as determined by the California Department of Finance for calendar year 2024.

Table 5 summarizes historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted, as well as the proposed increase for Fiscal Year 2025-26.

Table 5: Historical Measure Q Rate Increases

Council Action Date
Proposed
Percent Increase

Effective Date
June 2, 2020
May 18, 2021
June 7, 2022
June 6, 2023
June 4, 2024

0.0%

3.7%

5.7%

7.6%

4.4%
July 1, 2020
July 1, 2021
July 1, 2022
July 1, 2023
July 1, 2024
June 3, 2025 3.6% July 1, 2025
Jestin D. Johnson, City Administrator
Subject: Measures M, N, C, NN, D, Q, AA, Y, And MM Fiscal Year 2025-26 Cost-Of-Living Tax Adjustment, Fixing Rate Of Tax, And Levying Tax
Date: May 21, 2025 Page 8
City Council
June 3, 2025

Measure C: The Library Services Retention and Enhancement Act

In June 2022, Oakland voters approved the renewal of the Library Services Retention and Enhancement Act of 1994 (Measure C), formerly known as Measure Q, the Library Services Retention and Enhancement Act of 2004, and Measure O, the Library Services Retent ion and Enhancement Act of 1994. The act reauthorized and increased a special parcel tax on residential and non-residential parcels for the purpose of raising the revenue to retain and enhance library services. The tax term is 30 years, commencing July 1, 2022, and ending June 30, 2052. Measure C also authorizes the City Council to increase the tax annually by the greater of the increase in either 1) the cost of living in the immediate San Francisco Bay Area as shown on the CPI, or 2) the change in the Cali fornia per Capita Personal Income as determined by the California Department of Finance. At no time, however, may the rates be increased by more than 5.0 percent of the tax rates imposed by ordinance during the immediately preceding fiscal year. A 3.6 percent increase to the Library Measure C special parcel tax rates is proposed for Fiscal Year 2025-26 in line with the change in the California per Capita Personal Income as determined by the California Department of Finance for calendar year 2024.

Table 6 summarizes the historical tax rate increases that have been authorized pursuant to City Council action since the legislation was enacted and the proposed increase for Fiscal Year 2025-

26. Table 6: Library Measure O/Q/C Historical Rate Increases*

Council Action Date
Proposed
Percent Increase

Effective Date
June 1, 1997 2.9% December 1997
June 1, 1998 2.1% December 1998
July 14, 1999 2.7% December 1999
July 11, 2000 2.5% December 2000
June 5, 2001 4.5% July 1, 2001
June 11, 2002 5.0% July 1, 2002
June 3, 2003 1.6% July 1, 2003
June 16, 2005 1.2% July 1, 2005
June 8, 2006 2.0% July 1, 2006
June 19, 2007 3.2% July 1, 2007
June 17, 2008 3.3% July 1, 2008
June 16, 2009 3.1% July 1, 2009
June 1, 2010 0.7% July 1, 2010
June 7, 2011 1.4% July 1, 2011
June 19, 2012 2.6% July 1, 2012
June 18, 2013 2.7% July 1, 2013
June 17, 2014 2.2% July 1, 2014
June 22, 2015 2.8% July 1, 2015
June 7, 2016 2.6% July 1, 2016
June 26, 2017 3.0% July 1, 2017
June 5, 2018 3.2% July 1, 2018
May 21, 2019 3.9% July 1, 2019
June 02, 2020 3.3% July 1, 2020
May 18, 2021 1.7% July 1, 2021
June 6, 2023 5.0% July 1, 2023
June 4, 2024 4.4% July 1, 2024
June 3, 2025 3.6% July 1, 2025
*There was no cost-of-living increase for Fiscal Year 2004-05 or Fiscal Year 2022-23 since the voters approved renewals of the special tax in March 2004 and March 2022.

Measure Y: The 2022 Oakland Zoo Animal Care, Education, and Improvement Ordinance

In November 2022, Oakland voters adopted the 2022 Oakland Zoo Animal Care, Education and Improvement Measure (Measure Y). Measure Y imposes a special parcel tax, starting in Fiscal Year 2023- 24 and for the subsequent twenty years, for the purpose of raising the revenue necessary to maintain, protect, and improve the Oakland Zoo and to pay for certain administrative expenses related to the Oakland Zoo Special Tax. Measure Y provides that the City Council shall increase the tax on an annual basis by a percentage that is up to the greater of the cost of living in the immediate San Francisco Bay Area, as determined by the 12 month annual percentage change in the CPI for the immediate San Francisco Bay Area or the percentage change in the California per Capita Personal Income as determined by the California Department of Finance.

The latter of these two indices referenced was used to determine the proposed increase in tax rates. A 3.6 percent increase in the Measure Y special parcel tax rates proposed for Fiscal Year 2025-26 is in line with the change in the California per Capita Personal Income as determined by the California Department of Finance for calendar year 2024.

Table 7 summarizes historical tax rate i ncreases that have been authorized pursuant to City Council action since the legislation was enacted, as well as the proposed increase for Fiscal Year 2025-26.

Table 7: Historical Measure Y Rate Increases

Council Action Date
Proposed
Percent Increase

Effective Date
June 6, 2023 0.0% July 1, 2023
June 4, 2024 4.4% July 1, 2024
June 3, 2025 3.6% July 1, 2025

Measure MM: The Wildfire Prevention Financing Act of 2024 In November 2024, Oakland voters passed by more than a two- thirds majority, the Wildfire Prevention Financing Act of 2024 (Wildfire Prevention Measure MM). The Wildfire Prevention Measure MM imposes a special parcel tax, starting in Fiscal Year 2025-26 and for the subsequent twenty years, for the purpose of raising revenue necessary to implement City of Oakland wildfire prevention plans, including vegetation management, evacuation route protection, enhanced fire patrols during high danger periods, and goat grazing as well as related administrative expenses.

The Wildfire Prevention Measure MM legislation authorizes the City Council to levy an amount equal to or less than the maximum special tax rates in any given year, but the maximum special tax rates may be increased commencing with Fiscal Year 2026 -27 and each subsequent year thereafter based on the greater of the CPI for the immediate San Francisco Bay Area as determined by the twelve- month Annual Percentage Change in the CPI for all items in the San Francisco Bay Area as published by the U.S. Department of Labor Statistics or the percentage change in the California per Capita Personal Income as determined by the California Department of Finance, and shown in the Price Factor and Population Information Report issued annually, not to exceed 5% annually. The proposed percent increase for FY 2025-26 is 0% because this is the inaugural year with an effective date of July 1, 2025.

Measure NN: The Oakland Community Violence Reduction and Emergency Response Act of 2024
In November 2004, Oakland voters approved the Violence Prevention and Public Safety Act of 2004 (Violence Prevention Measure Y). This revenue structure for Violence Prevention Measure Y was carried into the Public Safety and Services Violence Prevention Act of 2014 (Measure Z).

Violence Prevention Measure Y imposed a parking surcharge on commercial parking lots and a parcel tax for the purpose of raising the revenue necessary to fund activities such as community and neighborhood policing, violence prevention services with an emphasis on youth, and fire services.

In November 2024, Oakland voters approved Measure NN with an increased revenue structure as compared to Violence Prevention Measure Z. Measure NN increased the parking surcharge on commercial parking lots to 10% and increased the parcel tax to $198 for single-family parcels, and other parcels as specified, for the purpose of raising revenue necessary to fund activities such as reducing homicides, robberies, car-jackings and break-ins, domestic violence, and gun- related violence, improving emergency 911 response times and quality of response, and reducing the incidence of human trafficking including the sexual exploitation of minors. Measure NN legislation authorized the City Council to levy parcel taxes for nine years, beginning Fiscal Year 2025-26, and provides that beginning in Fiscal Year 2025-26 and each fiscal year thereafter, the Oakland City Council may increase the tax rates by a cost -of-living factor until the Measure sunsets in Fiscal Year 2033- 34. The proposed legislation for Fiscal Year 2025- 26 includes the voter-approved Measure NN special parcel tax rates. Measure NN allows the City Council to adjust the tax rates in accordance with the CPI for the immediate San Francisco Bay Area as determined by the twelve- month Annul Percentage Change in the CPI for all items in the San Francisco Bay Area as published by the U.S. Department of Labor statistics

Table 8 summarizes the CPI rates from 2009 through 2024 for Violence Prevention Measure Y and Measure Z and the proposed Measure NN rates for Fiscal Year 2025-26.

Table 8: Measure Y and Measure Z Historical Rate Increases Measure Y Historical Rate Increases
Council Action Date Percent Increase Effective Date
June 16, 2009 3.1% July 1, 2009
June 7, 2010 0.7% July 1, 2010
June 7, 2011 1.4% July 1, 2011
June 19, 2012 2.6% July 1, 2012
June 18, 2013 2.7% July 1, 2013
June 17, 2014 2.2% July 1, 2014
Measure Z Historical Rate Increases*

Council Action Date
Proposed Percent
Increase

Effective Date
June 7, 2016 2.6% July 1, 2016
June 26, 2017 3.0% July 1, 2017
June 5, 2018 3.2% July 1, 2018
May 21, 2019 3.9% July 1, 2019
June 02, 2020 3.3% July 1, 2020
May 18, 2021 1.7% July 1, 2021
June 7, 2022 3.2% July 1, 2022
June 6, 2023 5.0% July 1, 2023
June 4, 2024 3.7% July 1, 2024
Measure NN Historical Rate Increases

Council Action Date
Proposed Percent
Increase

Effective Date
June 3, 2025 0.0% July 1, 2025
* City Council did not approve the 2.8 percent CPI increase for Fiscal Year 2015-16, since the voters approved the existing tax rate as Measure Z in November 2014.

ANALYSIS AND POLICY ALTERNATIVES
The proposed ordinance applies an increase of 2.8 percent to the current Measure M and Measure N special parcel tax amounts and an increase of 3.6 percent to the current Measure C, Measure D, Measure Q, Measure AA, and Measure Y special parcel tax amounts, effective July 1, 2025. The increase for Measures M and N is per the actual change in the San Francisco Bay Area CPI during the calendar year 2024, and the increase for Measures C, D, Q, AA, and Y is based on the change in the California per Capital Personal Income. The proposed increases apply on a fiscal year basis (i.e., July 1st – June 30th). Note: The Consumer Price Index – All Urban Consumers is based on the San Francisco- Oakland-San Jose, CA index. The California per Capital Personal Income is as determined by the California Department of Finance. There is no proposed increase for Measures NN and MM for Fiscal Year 2025- 26 because the rates being applied are the rates approved by voters with the November 2024 ballot.

These parcel taxes provide a wide range of services but primarily support the Citywide priorities of holistic community safety and housing, economic, and cultural security. Measures M and N provide support for paramedics, emergency dispatch, and medical services, while Measures NN and MM support public safety services, thus directly focusing on holistic community safety.

Both Citywide priorities are impacted through services provided by Measures C and D, which help preserve and enhance library services, and Measure Q, which maintains parks and provides Jestin D. Johnson, City Administrator
Subject: Measures M, N, C, NN, D, Q, AA, Y, And MM Fiscal Year 2025-26 Cost-Of-Living Tax Adjustment, Fixing Rate Of Tax, And Levying Tax
Date: May 21, 2025 Page 12
City Council
June 3, 2025

support for Homelessness programs. The same priorities appear with a focus on Oakland’s youth through Measure A A, as it helps support educational programs, early childcare and childhood education, and college readiness programs and career access.

Table 9 summarizes the impact of the proposed increases by Measure and by parcel type:

Table 9: Summary of Measure Rates by Parcel Type

Measure
RATES
Parcel Type Current
Parcel Rate
Proposed
Increase
Fiscal Year
2025-26
Parcel Rate

Measure
M
Single-Family Residential Parcels $18.24 $0.51 $18.75
Multiple Residential (2 to 4 units) $36.51 $1.02 $37.53 Multiple Residential (5+ units) $91.29 $2.56 $93.85
Commercial $36.51 $1.02 $37.53
Industrial $73.04 $2.05 $75.09
Rural $18.24 $0.51 $18.75
Institutional $18.24 $0.51 $18.75

Measure
N
Single-Family Residential Parcels $14.54 $0.41 $14.95
Multiple Residential (2 to 4 units) $29.09 $0.82 $29.91 Multiple Residential (5+ units) $72.80 $2.07 $74.87
Commercial $29.09 $0.82 $29.91
Industrial $58.23 $1.65 $59.88
Rural $14.54 $0.41 $14.95
Institutional $14.54 $0.41 $14.95
Measure
C
Single-Family Residential Parcels $125.57 $4.55 $130.12 Multiple Residential $85.78 $3.11 $88.89
Non-Residential Parcels $64.31 $2.33 $66.64
Measure
NN
Single-Family Residential Parcels N/A N/A $198.00
Multiple Residential N/A N/A $132.00
Non-Residential Parcels N/A N/A $198.00
Measure
D
Single-Family Residential Parcels $99.70 $3.61 $103.31
Multiple Residential $68.12 $2.47 $70.59
Non-Residential Parcels $51.06 $1.85 $52.91
Measure
Q
Single-Family Residential Parcels $182.33 $6.60 $188.93 Multiple Residential $124.52 $4.51 $129.03
Non-Residential Parcels $182.33 $6.60 $188.93
Measure
AA
Single-Family Residential Parcels $253.31 $9.17 $262.48 Multiple Residential $173.04 $6.26 $179.30
Non-Residential Parcels $253.31 $9.17 $262.48
Measure
Y
Single-Family Residential Parcels $71.02 $2.57 $73.59
Multiple Residential $71.02 $2.57 $73.59
Non-Residential Parcels $71.02 $2.57 $73.59
Measure
MM
Single-Family Residential Parcels N/A N/A $99.00
Multiple Residential N/A N/A $65.00
Non-Residential Parcels N/A N/A $99.00
Jestin D. Johnson, City Administrator
Subject: Measures M, N, C, NN, D, Q, AA, Y, And MM Fiscal Year 2025-26 Cost-Of-Living Tax Adjustment, Fixing Rate Of Tax, And Levying Tax
Date: May 21, 2025 Page 13
City Council
June 3, 2025

FISCAL IMPACT

The Fiscal Year 2025 -26 estimated revenue from Measure M is $2,734,302, including the proposed rate increase. The proposed annual rate increase of 2.8 percent translates to $74,475 of the total Fiscal Year 2025-26 estimated revenue.

The Fiscal Year 2025-26 estimated revenue from Measure N (Fund 2250) is $2,179,433, including the proposed rate increase. The proposed annual rate increase of 2.8 percent translates to approximately $59,362 of the total Fiscal Year 2025-26 estimated revenue. This additional funding is needed to account for increases in personnel costs.

The Fiscal Year 2025- 26 estimated revenue from Measure D is $16,862,394, including the proposed rate increase. The proposed annual rate increase of 3.6 percent translates to approximately $589,093 of the total Fiscal Year 2025- 26 estimated revenue. This additional funding is needed to account for increases in personnel costs.

The Fiscal Year 2025- 26 estimated revenue from Measure AA is $47,283,170, including the proposed rate increase. The proposed annual rate increase of 3.6 percent translates to approximately $1,651,854 of the total Fiscal Year 2025- 26 estimated revenue. This additional funding is needed to account for program services and increases in personnel costs.

The Fiscal Year 2025- 26 estimated revenue from Measure Q is $34,141,547, including the proposed rate increase. The proposed annual rate increase of 3.6 percent translates to approximately $1,192,747 of the total Fiscal Year 2025- 26 estimated revenue. This additional funding is needed to account for increases in personnel costs.

The Fiscal Year 2025- 26 estimated revenue from Measure C is $20,859,460, including the proposed rate increase. The proposed annual rate increase of 3.6 percent translates to approximately $728,732 of the total Fiscal Year 2025- 26 estimated revenue. This additional funding is needed to account for increases in personnel costs.

The Fiscal Year 2025 -26 estimated revenue from Measure Y is $15,537,383, including the proposed rate increase. The proposed annual rate increase of 3.6 percent translates to approximately $542,804 of the total Fiscal Year 2025- 26 estimated revenue. This additional funding is needed to account for program services and increases in personnel costs.

The Fiscal Year 2025-26 estimated revenue from Measure MM is $2,670,000.

The Fiscal Year 2025-26 estimated revenue from Measure NN is $35,429,292. Note: the parcel tax estimated revenue is not the only revenue source under Measure NN. There is also the parking surcharge rate of 10 percent, which remains constant even with parcel tax rate increases.

The parking surcharge is imposed until December 31, 2033.

PUBLIC OUTREACH/INTEREST

This item did not require additional outreach other than the required posting on the City’s website.

COORDINATION

This report was prepared in coordination with the Office of the City Attorney, the City Administrator’s Office, the Finance Department, and Francisco & Associates, the City’s Contractor, who annually administers the tax measures on behalf of the City.

SUSTAINABLE OPPORTUNITIES

Economic: Essential City services that serve the public greatly rely upon revenues generated from voter-approved special tax measures.

Environmental: There are no direct environmental impacts associated with the City Council action requested in this report.

Race & Equity: The funds for each of these measures provide services to all of Oakland and seek to provide services to those most in need.

Erin Roseman (May 21, 2025 15:29 PDT)

ACTION REQUESTED OF THE CITY COUNCIL

Staff Recommends That The City Council Adopt An Ordinance:

1) Authorizing A Fiscal Year 2025-26 Increase In The Rate Of Property Tax Imposed By Voter- Approved Measures; And
2) Fixing The Rate Of The Property Tax, And Levying A Tax On Real And Personal Property In The City Of Oakland For Fiscal Year 2025-26 For The Emergency Medical Services Retention Act Of 1997 (Measure M), The Paramedic Services Act Of 1997 (Measure N), The Library Services Retention And Enhancement Act Of 1994 (Measure C), The Oakland Community Violence Reduction and Emergency Response Act of 2024 (Measure NN), The 2018 Oakland Public Library Preservation Act (Measure D), The 2020 Oakland Parks And Recreation Preservation, Litter Reduction, And Homelessness Support Act (Measure Q), The Children’s Initiative Of 2018 (Measure AA), The 2022 Oakland Zoo Animal Care, Education And Improvement Ordinance (Measure Y), and The Wildfire Prevention Financing Act of 2024 (Measure MM).

For questions regarding this report, please contact Jose Segura, Budget & Management Analyst, Principal, Finance Department, at (510) 238-2972.

Respectfully submitted,

ERIN ROSEMAN
Director of Finance, Finance department

Reviewed by:

Sarah Herbelin
Assistant to the Director of Finance

Prepared by:

Jose Segura
Budget & Management Analyst, Principal

Oakland City CouncilJune 3, 2025

Oakland City Council
June 3, 2025