Fire Parcel Tax
City of Pasadena 911 Firefighter/Paramedic
Emergency Medical/Wildfire
Preparedness/Response Measure.
City Council
August 3, 2026
2 Next Steps & Key Dates
July 20, 2026 City Council discussion and direction on potential revenue measures
August 3, 2026 City Council meeting to approve final election documents August 7, 2026 County deadline to place a measure on the November ballot
November 3, 2026 General Municipal Election
A special (dedicated) parcel tax requires two-thirds (2/3) voter approval August 12, 2026 County deadline to amend or withdraw measure on the November ballot
Ballot Question
City of Pasadena 911 Firefighter/Paramedic Emergency
Medical/Wildfire Preparedness/Response Measure.
To help maintain fire, paramedic, 911 response; prepare for/ respond to wildfires/earthquakes/medical emergencies;
recruit/retain well-trained firefighters; maintain lifesaving equipment/fire alert communication; shall City of Pasadena’s measure annually levy 19¢ per square foot of improved
property, with low-income senior exemption, providing
approximately $22,100,000 annually until ended by voters, requiring accountability, independent audits, oversight, public spending disclosure; all funds must be used to support local fire protection/emergency medical response services, be adopted?
YES
NO
3 4.110.130 Exemptions
A. Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax would be in violation of either the Constitution of the United States or the Constitution of the State of California.
B. The tax imposed by this chapter shall not be levied upon the federal government, the state government, any state agency, or any local governmental agency.
C. The tax imposed by this chapter shall not be levied upon a parcel of property or improvement to property which is owned by a religious facility or community service organization which qualifies for an exemption from ad valorem taxation under California law.
D. The tax imposed by this chapter shall not be levied upon any owner if such owner receives a senior citizen or disability exemption from the utility user’s tax imposed by Chapter 4.56 of the Pasadena Municipal Code.
E. The tax imposed by this chapter shall not be imposed upon any owner if such owner’s annual household income does not exceed the U.S. Department of Housing and Urban Development (HUD) Very Low (50%) Income Limit for Los Angeles–Long Beach–Glendale for the calendar year for which the exemption is claimed. 4 Minor Correction
Resolution Calling Election – Parcel Tax Measure
Proposed Chapter 4.110
Section 4.110.170 Tax Rate
A. For each fiscal year In the first fiscal year, the
special tax rate shall be $0.19 per square foot of
improved property.
5 FINANCIAL MODEL
6 Proposed Parcel Tax Structure
7 Meets current Strategic Plan goals for
operations and capital by year 10
Capital Funded through pay-go method
Debt financing option available
Expected to meet operational needs for
approximately 15 years
May need to revisit in future
• 19 cents per sq ft on improved property
> Assessed annually
> Until ended by voters
Estimate Revenue and Expenditures
8 0
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Use of Funds
Parcel Tax Revenue Cumulative Remaining
Total O&M Pay Go Model
0 20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
1-5 yr 6-10 yr 11-15 yr 16-20 yr
Revenue to Expenses
OM Capital Revenue
TIMELINE
MEASURE
PASSED
(YEAR 0)
YEARS 1-2 YEARS 3-5 YEARS 6-10 YEARS 10+
OPERATIONS
& SERVICES
Ongoing
Enhancements to
Maintain Service
Excellence
CAPITAL
PROJECTS
Building the
Foundation for
Future Generations
FINANCING
Responsible
Financing Aligned
with Asset Useful
Life
Weed Abatement &
Brush Clearance
7th Rescue
Ambulance
3rd Ladder Truck
8th Rescue
Ambulance
9th Suppression
Company
Station 33 Rebuild
Training Center
Station 37 Rebuild
New 9th Fire Station
CASH RESERVES
Supports Station 33
Rebuild and Training
Center
DEBT ISSUANCE #2
Supports Station 37
Rebuild and New 9th Fire
Station
= Initiative begins Note: Timelines represent anticipated ranges. Actual timing may vary based on project delivery.
Implementation Timeline for Parcel Tax
= Represents when sufficient cash is expected to be collected to fund project, debt financing option available
10 What This Could Mean for a Typical Home
Estimated annual parcel tax for a median
Pasadena home (1,600 sq ft)
Proposed Parcel Tax Structure
$0.19 per sq ft
$304.00
per year, median home
Average home (1,730 sq ft):
$327.70
Average single family residential home assessed values is $750K with a projected annual tax bill of $9600 (this will vary by overlapping taxes).
QUESTIONS?
11 For more information: CityofPasadena.net/PFDFuture
Two models for Tax Structure
Model 1: No Term and Cost
of Living Adjustment
• 20 cents per sq foot
• No sunset
• 3% annual inflation
Model 2: 15 yr Term and No
Cost-of-Living Adjustment
12 Meets current Strategic
Plan goals for Operations
by year 5
Capital Funded through
30 yr debt
Expected to meet capital
and operational needs
for 45+ years
Meets current Strategic
Plan goals for Operations
by year 9
Capital Funded through
pay-go method
Expected to meet
capital and operational
needs for 15-20 years;
• 19 cents per sq foot
• 15-year sunset
• No annual inflation
TIMELINE
MEASURE
PASSED
(YEAR 0)
YEARS 1-2 YEARS 3-5 YEARS 6-10 YEARS 10+
OPERATIONS
& SERVICES
Ongoing
Enhancements to
Maintain Service
Excellence
CAPITAL
PROJECTS
Building the
Foundation for
Future Generations
FINANCING
Responsible
Financing Aligned
with Asset Useful
Life
Weed Abatement &
Brush Clearance
7th Rescue
Ambulance
3rd Ladder Truck
8th Rescue
Ambulance
9th Suppression
Company
Station 33 Rebuild
Training Center
Station 37 Rebuild
New 9th Fire Station
DEBT ISSUANCE #1
Supports Station 33
Rebuild and Training
Center 30-YEAR DEBT REPAYMENT
DEBT ISSUANCE #2
Supports Station 37
Rebuild and New 9th Fire
Station 30-YEAR DEBT REPAYMENT
= Initiative begins = Ongoing / repayment period Note: Timelines represent anticipated ranges. Actual timing may vary based on project delivery.
Model 1 Timeline
Model 1
14 0
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
400,000,000
450,000,000
500,000,000
1-5 yr 6-10 yr 11-15 yr 16-20 yr 21-25 yr 26-30 yr 31-35 yr 36-40 yr Revenue to Expenditure
OM Capital Revenue
0 100,000,000
200,000,000
300,000,000
400,000,000
500,000,000
600,000,000
700,000,000
1-5 yr 6-10 yr 11-15 yr 16-20 yr 21-25 yr 26-30 yr 31-35 yr 36-40 yr Use of Funds
Revenue Fund Balance OM Capital
Alternative Modeling
A range has been
developed that will meet
these goals.
Any combination within
this range will meet
these goals.
Rate per
square
foot
19 cents* 20 cents
Annual
Inflation
No annual
inflation*
3%
annually
Sunset 15 year
sunset* No sunset
15 Staff has modeled a parcel tax based on
square foot to fund the Fire Strategic Plan.
* Note: Likely require revisiting these
assumptions to ensure long-term (15-yr)
sustainability of services.
16 What This Could Mean for a
Typical Home
Estimated Year 1 annual parcel tax for a median Pasadena home (1,600 sq ft) Model 1
$0.20 per sq ft
$320.00
per year, median home
Average home (1,730 sq ft):
$346.00
Model 2
$0.19 per sq ft
$304.00
per year, median home
Average home (1,730 sq ft):
$327.70
Average single family residential home assessed values is $750K with a projected annual tax bill of $9600 (this will vary by overlapping taxes).
Parcel Tax Modeling on Residential
Models Rate per sq ft
Revenue
Estimate from
Residential
Tax Median
Residential
(1600 sq ft)
Tax Average
Residential
(1730 sq ft)
Alternative 1 $0.17 $13,151,189 $272.00 $294.10
Alternative 2 $0.20 $15,471,987 $320.00 $346.00
Alternative 3 $0.24 $18,566,384 $384.00 $415.20
Models Inflation factor;
Rate per sq ft
Revenue
Estimate from
Residential
Tax Median
Residential
(1600 sq ft)
Tax Average
Residential
(1730 sq ft)
Alternative 1 3%, $0.1751 $13,545,724 $280.16 $302.92
Alternative 2 3%, $0.2060 $15,936,146 $329.60 $356.38
Alternative 3 3%, $0.2472 $19,123,375 $395.52 $427.66
Year 2
Year 1
Modeling of Annual Tax Revenue
Taxable Land
Use
Rate Per
Square Feet Revenue
Generation % of Revenue Sq Feet
Residential 0.17 77,359,933 $13,151,188.61 67%
Non-Residential 0.17 38,899,130 6,612,852.10 33%
116,259,063 $19,764,040.71
Taxable Land
Use
Rate Per Square Feet Revenue
Generation % of Revenue Sq Feet
Residential 0.20 77,359,933 $15,471,986.60 67%
Non-Residential 0.20 38,899,130 7,779,826.00 33%
116,259,063 $23,251,812.60
Taxable Land
Use
Rate Per Square Feet Revenue
Generation % of Revenue Sq Feet
Residential 0.24 77,359,933 $18,566,383.92 67%
Non-Residential 0.24 38,899,130 9,335,791.20 33%
116,259,063 $27,902,175.12
18 Vision for a Long-Term Plan
19 Serve the Community
Increasing special events and continued high-quality public safety services
Address Changing Demographics
Growing and aging population resulting in higher call volumes Urban Development
Address High-density housing, increased infill projects, and commercial expansion
Improved Emergency Response Times
Address Environmental Change & Wildfire Risk
Greater wildfire risks locally, and across the region and state Call volume has grown 33% since FY 2012
Original Fire Plan
Completed Fire Plan Year 1-2
21 EMS Cost Recovery Doubled ($6M to $12.5M)
Additional 6th Rescue Ambulance
Paramedic School Program
Ambulance Subscription Program
Regional Resource Sharing: Verdugo Dispatch Center
Additional Battalion Chief position funded in FY 2026
Larger infrastructure and facility investments exceed our operating budget and require capital funding
2 to 5 Year Investments
22 Outcomes for Pasadena:
Reduced wildfire risk
through brush clearance
and weed abatement
Faster response with an
added rescue
ambulance and ladder
truck
Alleviated financial
burden of emergency
equipment purchases
Aging Station 33 replaced
with a modern, resilient
facility
Investment Cost Timing
Weed Abatement & Brush
Clearance $1.1M Year 1
(Ongoing)
7th Rescue Ambulance $1.9M Year 2-3
(Ongoing)
3rd Ladder Truck
(existing station) $6.4M Year 5
(Ongoing)
Station 33 Tear Down &
Replacement $30.5M Year 3-5
(One time)
Investment (New) Cost Timing
Training Center $21M Year 3-5
(One time)
5 to 10 Year Investments
23 Outcomes for Pasadena:
Faster response in
underserved and high-
growth areas
Workloads distributed
more evenly, with
added redundancy
Improved firefighter
safety and service
delivery
Modern equipment
reduces risk of system
failure
Investment Cost Timing
8th Rescue Ambulance
(new station) $2.2M Year 5
(Ongoing)
9th Suppression Company
(new station) $5.3M Year 6-7
(Ongoing)
Station 37 Tear Down &
Replacement $34M Year 5-10
(One time)
New 9th Fire Station (excl.
land) $37.8M Year 6-7
(One time)
Investment (New) Cost Timing
Fire Administration
Relocation TBD Year 10+
Operation Investments and Funding
24 Initiate 2–5 yr
Weed Abatement &
Brush Clearance
7th Rescue Ambulance
3rd Ladder Truck
Initiate 5–10 yr
8th Rescue Ambulance
9th Suppression
Company
Operation Investments and Funding
25 On-Going
• Addition and expansion of
services
– Brush clearance
– Two new ambulance
services
– New station crews
• Maintaining resources and
equipment
• Impacted by inflation
pressures
Considerations
• Include an inflation factor to
keep funding aligned with
rising costs
• Continue the tax on an
ongoing basis to maintain
stable, long-term service
Capital Investments
26 Initiate 2–5 yr
Training
Center
Station 33
Rebuild
Initiate 5–10 yr
Station 37
Rebuild
New
Station 35
Initiate 10+ yr
New
Headquarters
Additional
Station
Maintenance
Parcel Tax Modeling on Residential
Models Rate per sq ft
Revenue
Estimate from
Residential
Tax Median
Residential
(1600 sq ft)
Tax Average
Residential
(1730 sq ft)
Alternative 1 $0.17 $13,151,189 $272.00 $294.10
Alternative 2 $0.20 $15,471,987 $320.00 $346.00
Alternative 3 $0.24 $18,566,384 $384.00 $415.20
Models Inflation factor;
Rate per sq ft
Revenue
Estimate from
Residential
Tax Median
Residential
(1600 sq ft)
Tax Average
Residential
(1730 sq ft)
Alternative 1 3%, $0.1751 $13,545,724 $280.16 $302.92
Alternative 2 3%, $0.2060 $15,936,146 $329.60 $356.38
Alternative 3 3%, $0.2472 $19,123,375 $395.52 $427.66
Year 2
Year 1
Funding Capital
28 Pay-Go
• Wait until sufficient funds are
collected before
construction begins
– Delay the start of each
project or accelerate
revenue collection
– Risk of inflationary costs
outpacing revenue
collection
Debt Financing
• Commit future dollars,
spreading the cost of the
project over the life of the
building
• Incurs interest on the project
(assumed rate of 5.5% over
30 years)
Fire Plan Summary (Pay-Go)
Proposed 10-year Fire Plan Cost
Personnel &
Apparatus Maintenance $145.3M
Weed Abatement & Brush
Clearance $ 13.4M
Infrastructure for 3 Station
Rebuilds (33, 37, 9th Station) $110.9M
Prior Plan Total $269.6M
Training Center $ 22.4M
Revised Plan Total $292.0M
Fire Admin HQ Relocation TBD
29