CaliforniaCityFinance.Com
Local Revenue Measure Results
March 2024
There were over 130 local measures on the March 5, 2024 election in California. Among these were 86 measures affecting local taxes, fees or charges.
Among the 86 measures were 51 school measures including 40 school bond measures seeking a total of $3.9 billion in school construction bond financing. There were 35 city, county and special district fiscal measures including 18 majority vote measures and 17 special taxes and bond measures requiring two-thirds voter approval. Among these were 17 add-on sales tax measures and 11 parcel taxes.
2217 Isle Royale Lane • Davis, CA • 95616-6616
Phone: 530.758.3952 • Fax: 530.758.3952
April 5, 2024 Final
Schools
Special Districts
Counties
Cities
Schools
Cities, counties,
special districts
Local Revenue Measure Results March 2024 – 2 – Final April 5, 2024 CaliforniaCityFinance.com
Election Results
With over 7.7 million votes cast and about 56,000 votes still to count statewide, most contests can be called. With millions of ballots counted after the initial election night returns, eight tax or bond measures flipped, seven from fail to pass, one from pass to fail.
Total Pass Passing%
City General Tax (Majority Vote) 12 10 83%
County General Tax (Majority Vote) 1 1 100%
City Init. Special Tax (Majority Vote)* 2 2 100%
County Init. Special Tax (Majority Vote)* 3 2 67%
City SpecialTax or G.O.bond (2/3 Vote) 7 4 57%
County Spec.Tax, G.O.bond (2/3 Vote) 3 1 33%
SpecDistrict Tax, G.O.bond (2/3 Vote) 7 7 100%
School ParcelTax (2/3 vote) 11 10 91%
School Bond (55% vote) 40 24 60%
Total 86 61 71%
Local Revenue Measures March 2024
© 2024 Michael Coleman
Local Revenue Measure Results March 2024 – 3 – Final April 5, 2024 CaliforniaCityFinance.com
Local Revenue Measures in California
City General Tax (majority vote) 8/8 100.0% 13/13 100.0% 17/18 94.4% 23/34 67.6% 2/5 40.0% 10/12 83.3% County General Tax (majority vote) / 0/2 0.0% 7/10 70.0% 3/9 33.3% 4/4 100.0% 1/1 100.0% Special District Fee (majority vote) / / 1/1 100.0% // / City Initiative Special Tax (majority vote) / 1/1 100.0% // / County Initiative Special Tax (majority vote) / / / 0/1 0.0% 2/3 66.7% Special District Initiative Special Tax (majority vote) / / / 1/1 100.0% / City SpecialTax or G.O.bond (2/3 vote) 8/11 72.7% 7/10 70.0% 6/9 66.7% 8/16 50.0% 7/9 77.8% 4/7 57.1% County Special Tax (2/3 vote) 2/5 40.0% 1/5 20.0% 0/2 0.0% 0/4 0.0% 4/6 66.7% 1/3 33.3% Special District (2/3 vote) 9/12 75.0% 2/6 33.3% 9/18 50.0% 3/26 11.5% 7/12 58.3% 7/7 100.0% School Parcel Tax (2/3 vote) 5/5 100.0% 7/7 100.0% 10/11 90.9% 14/28 50.0% 7/7 100.0% 10/11 90.9% School Initiative ParcelTax (majority vote / / 1/1 100.0% / 0/1 0.0% / School Bond 2/3 vote 1/1 100.0% 1/1 100.0% 0/2 0.0% 1/2 50.0% 0/1 0.0% / School Bond 55% vote 32/43 74.4% 41/45 91.1% 33/38 86.8% 43/119 36.1% 16/20 80.0% 24/40 60.0% Total 65/85 76.5% 72/89 80.9% 85/111 76.6% 95/238 39.9% 48/67 71.6% 61/86 70.9% June2014 June2016 June 2018 March 2020 June 2022 March 2024 Local Revenue Measure Results March 2024 – 4 – Final April 5, 2024 CaliforniaCityFinance.com
School Measures: Bonds and Parcel Taxes
School bonds are used for capital facilities and involve a borrowing that is paid back over time with an increase in the ad valorem property tax rate. The passage rate this election for school bonds is lower than in prior elections.
Parcel taxes are non-ad valorem (rate per parcel) taxes. Proceeds from parcel taxes may be used to pay for operations.
School Parcel Taxes
Parcel taxes are non ad-valorem taxes on property (rate per parcel). Proceeds from parcel taxes may be used to pay for operations.
In this election, there were eleven school parcel tax measures including eight extensions / increases of existing rates. All but one passed. Two measures that were trailing after initial election night tallies passed after all votes were counted.
91% (10/11)
60% (24/40)
0% 20% 40% 60% 80% 100%
55% Vote
Bond
2/3 Vote
Parcel Tax
Percent Passing
School Tax & Bond Measures March 2024
Since 2001 65%
Since 2001 78%
School Parcel Taxes (2/3 voter approval)
Agency Name County Rate Term YES%
Berkeley Unified School District Alameda Measure H extend $0.54/sf/yr 8 yrs 88.1% PASS Happy Valley Elementary School District Santa Cruz Measure G extend $99/yr 8 yrs 84.0% PASS Albany Unified School District Alameda Measure G extend $0.55/sf/yr none 78.8% PASS Alameda Unified School District Alameda Measure E $0.585/sf/yr 9 yrs 76.0% PASS Martinez Unified School District Contra Costa Measure C extend $75/yr 8 yrs 75.0% PASS Cotati-Rohnert Park Unified School District Sonoma Measure A extend $89/yr 8 yrs 75.0% PASS Jefferson Elementary School District San Mateo Measure C extend $88/yr 9 yrs 69.8% PASS Petaluma City (Elementary) School District Sonoma Measure E $89/yr 8 yrs 68.5% PASS Davis Joint Unified School District Yolo / Solano Measure N extend $768/yr none 68.2% PASS Manhattan Beach Unified School District Los Angeles Measure MB extend $225/yr 6 yrs 67.8% PASS Petaluma Joint Union High School District Sonoma / Marin Measure B $89/yr 8 yrs 63.4% FAIL © 2024 Michael Coleman
FLIP
FLIP
Local Revenue Measure Results March 2024 – 5 – Final April 5, 2024 CaliforniaCityFinance.com
School Bonds
There were 40 local school bonds on the ballot this election, all requiring 55 percent approval. Just 24 passed, approving a total of $2.962 billion in bond financing for new school facilities. Two measures that were trailing after election night tallies passed when all votes were counted. The Wheatland UHSD SFID#1 measure failed by just 8 votes.
School Bond Measures
School District County Measure Amount Rate YES%
Arcata School District Humboldt Measure B 12,500,000 $ $30/$100k 73.4% PASS Twin Ridges Elementary School Nevada Measure A 2,600,000 $ $30/$100k 72.1% PASS Moraga School District Contra Costa Measure D 52,000,000 $ $30/$100k 67.4% PASS Pacific Elementary School District Santa Cruz Measure J 675,000 $ $18/$100k 67.1% PASS Sunnyvale School District Santa Clara Measure C 214,000,000 $ $15/$100k 67.0% PASS Hueneme Elementary School District Ventura Measure C 53,700,000 $ $30/$100k 66.4% PASS Woodside Elementary School District San Mateo Measure E 36,000,000 $ $30/$100k 65.4% PASS Live Oak Elementary School District Santa Cruz Measure H 44,000,00 $ $30/$100k 64.6% 0 PASS Hayward Unified School District Alameda Measure I 550,000,000 $ $60/$100k 64.1% PASS Fowler Unified School District Fresno Measure G 44,000,000 $ $50/$100k 62.6% PASS Benicia Unified School District Solano Measure C 122,500,000 $ $60/$100k 62.4% PASS San Leandro Unified School District Alameda Measure J 174,000,000 $ $37/$100k 62.3% PASS Culver City Unified School District Los Angeles Measure E 358,000, $ $60/$100k 61.9% 000 PASS Garvey School District Los Angeles Measure G 60,000,000 $ $30/$100k 61.7% PASS Pacifica School District San Mateo Measure G 70,000,000 $ $30/$100k 61.2% PASS Pacific Elementary School District Santa Cruz Measure I 1,300,000 $ $30/$100k 60.6% PASS San Carlos School District San Mateo Measure H 176,000,000 $ $30/$100k 59.4% PASS Rincon Valley Union School District Sonoma Measure G 65,600,000 $ $30/$100k 59.4% PASS South Whittier School District Los Angeles Measure K 37,500,000 $ $30/$100k 58.5% PASS Antioch Unified School District Contra Costa Measure B 195,000,000 $ $48/$100k 57.9% PASS Desert Sands Unified School District Riverside Measure A 675,000,0 $ $60/$100k 57.8% 00 PASS Riverbank Unified School District Stanislaus Measure N 2,100,000 $ $60/$100k 57.4% PASS Harmony Union School District Sonoma Measure D 13,500,000 $ $30/$100k 56.6% PASS Fort Ross School District Sonoma Measure C 2,100,000 $ $30/$100k 55.6% PASS Wheatland Union High School District SFID#1 Yuba Measure T 20,000, $ $30/$100k 54.7% 000 FAIL Plumas Lake Elementary School District Yuba Measure W 18,000,000 $ $30/$100k 54.1% FAIL Plumas Lake Elementary School District Yuba Measure V 18,000,000 $ $30/$100k 53.9% FAIL Tamalpais Union High School District Marin Measure A 517,000,000 $ $30/$100k 53.8% FAIL Sutter Union High School District Sutter Measure B 13,800,000 $ $25/$100k 53.3% FAIL Plumas Lake Elementary School District Yuba Measure X 18,000,000 $ $30/$100k 53.1% FAIL Mammoth Unified School District Mono Measure I 70,000,000 $ $37/$100k 53.0% FAIL Santa Paula Unified School District Ventura Measure B 36,000,000 $ $28/$100k 51.6% FAIL Santa Paula Unified School District Ventura Measure A 55,900,000 $ $60/$100k 50.5% FAIL Kelseyville Unified School District Lake Measure Q 35,500,000 $ $60/$100k 50.2% FAIL FLIP
FLIP
Local Revenue Measure Results March 2024 – 6 – Final April 5, 2024 CaliforniaCityFinance.com
City, County and Special District Measures
The passage rate of local non-school majority vote tax measures was better than prior elections.
General Obligation Bonds
There were two non-school general obligation bonds. Both passed. The Pajaro Health Care District measure was failing after election night but has now passed with nearly all votes counted.
School Bond Measures
School District County Measure Amount Rate YES%
Delhi Unified School District Merced Measure E 17,000,000 $ $60/$100k 49.7% FAIL Howell Mountain Elementary School District Napa Measure D 9,000,00 $ $30/$100k 49.6% 0 FAIL Chualar Union School District Monterey Measure O 5,600,000 $ $30/$100k 49.0% FAIL Mountain Empire Unified School District San Diego Measure B 20,000 $ $40/$100k 48.4% ,000 FAIL Wheatland Union High School District SFID#2 Yuba Measure U 8,700,0 $ $28/$100k 42.4% 00 FAIL Marysville Joint Unified School District Butte / Yuba Measure S 97 $ $49/$100k 37.2% ,000,000 FAIL City, County, Special District Tax & Bond Measures March 2024 71% (12/17)
85% (11/13)
80% (4/5)
0% 20% 40% 60% 80% 100%
Special Tax 2/3
Voter Measures
Initiative Special
Tax (Majority
Vote)
General Tax
Majority Vote
Measures
Percent Passing
Since 2001 74%
Since 2001 47%
City, County and Special District General Obligation Bond Measures (2/3 vote) Agency County Amount Rate YES%
San Francisco San Francisco Measure A 300,000,000 $ Housing $57/$100k 70.4% PASS Pajaro Valley Health Care District Santa Cruz / Monterey Measure N 116,000,000 $ Hospital $24/$100k 68.2% PASS © 2024 Michael Coleman
FLIP
Local Revenue Measure Results March 2024 – 7 – Final April 5, 2024 CaliforniaCityFinance.com
Parcel Taxes and Special Taxes (non-school)
There were eleven non-school parcel taxes all placed on the ballot by city councils or special district governing boards, requiring two-thirds voter approval. All but three were extensions/increases of existing rates. Eight passed. The Rincon Ranch measure passed with 38 yes of 57 ballots, exactly twothirds. The Orange Cove measure fell just two votes short of passage.
Local Add-On Sales Taxes (Transaction and Use Taxes)
Voters in eight cities and one county unincorporated area considered general purpose majority vote add-on sales tax rates ranging from 1/2 percent to one percent. All but one passed. The City of Bell’s measure, narrowly passing after election night, failed after all votes were counted.
Pomona voters considered dueling measures regarding the extension of their previously approved ¾ cent add-on transactions tax. Measure P prevailed, extending the ¾ percent tax without sunset.
City, County and Special District Parcel Taxes (2/3 vote) Agency Name County Amount Purpose Term YES%
Sierra City Fire District Sierra Measure B extend $60/yr fire none 92.4% PASS Highlands CSA (County Svc ASan Mateo Measure B extend $65/yr fire/police 4 yrs 87.8% PASS Downeyville Fire Protection DiSierra Measure A extend $60/yr fire none 86.9% PASS Fieldbrook Glendale Communit Humboldt Measure C extend $95/yr fire/EMS 10 yrs 86.5% PASS Bel Marin Keys Community Se Marin Measure G $1800+/yr waterways 21 yrs 79.6% PASS Ross Marin Measure E extend $1201.50+/yr fire/police 10 yrs 78.1% PASS Piedmont Alameda Measure F extend $743-$1254/yr general 4 yrs 75.9% PASS Rincon Ranch Community ServSan Diego Measure C $250+$10/acre roads 66.7% PASS Orange Cove Fresno Measure O extend $95/yr fire/police none 66.4% FAIL California City Kern Measure A extend $146/yr general 5 yrs 42.0% FAIL Adelanto San Bernardino Measure U $50to$600/acre general 20 yrs 34.9% FAIL Transactions and Use Tax (Add-on Sales Tax) - General Tax - Majority Approval City County Measure incr/e Rate Term YES%
Benicia Solano Measure B $ - 3/4 cent 12 yrs 72.2% PASS Santa Cruz Santa Cruz Measure L $ - 1/2 cent none 61.7% PASS Westminster Orange Measure E $ - 1/2 cent none 61.6% PASS Chino San Bernardino Measure V $ - 1 cent none 60.2% PASS Pomona Los Angeles Measure P extend 3/4 cent none 60.1% PASS La Canada Flintridge Los Angeles Measure LCF $ - 3/4 cent none 59.0% PASS Pomona Los Angeles Measure X reduce
/extend
reduce by 1/4
to 1/2 none 54.8% PASS
County of Santa Cruz - Uninc Measure K $ - 1/2 cent none 54.6% PASS Grass Valley Nevada Measure B $ - 3/8 cent 7 yrs 50.2% PASS Bell Los Angeles Measure I $ - 3/4 cent none 46.9% FAIL FLIP Local Revenue Measure Results March 2024 – 8 – Final April 5, 2024 CaliforniaCityFinance.com
There were also two special add-on sales tax measures for specific purposes. Nevada City’s measure for wildfire prevention and response passed.
Five add-on sales tax measures were placed on the ballot by citizens’ initiative. Under recent court rulings, the Proposition 218 state constitutional requirement for a two-thirds vote for a special tax does not apply to a measure placed on the ballot by citizens’ initiative. Nevertheless, the measures in Amador City and Merced achieved more than two-thirds approval.
The sales tax for the California state university in Fresno County was defeated. This would have been an unprecedented use of local sales taxes for a state program.
Vehicle Registration Taxes
Two counties submitted measures to continue existing local vehicle registration taxes used for abandoned vehicle abatement. Since Proposition 26 of 2010, these are now legally taxes - not fees - and require two-thirds voter approval to increase or extend. Mendocino’s measure passed but Calaveras’ measure narrowly failed.
Transactions and Use Tax (Add-on Sales Tax) - Special Tax - Two-Thirds Approval Agency Name County Rate Purpose Term YES%
Nevada City Nevada Measure C 1/2 cent Fire 5 yrs 69.2% PASS County of Plumas Plumas Measure A 3/4 cent Sheriff 59.5% FAIL Agency Name County Rate Purpose Term YES%
Amador City Amador Measure K 1/4 cent Transportation 10 yrs 85.6% PASS Merced Merced Measure C same 1/2 cent Police/Fire/EMS ext to 2044 68.6% PASS County of Sonoma Measure H 1/2 cent Fire none 61.7% PASS County of Calaveras Measure A 1 cent Fire none 57.2% PASS County of Fresno Measure E 1/4 cent CalStateUniv 25yrs 42.6% FAIL Transactions and Use Tax (Add-on Sales Tax) - Initiative Special Tax - Majority Vote Agency Name Measure Rate Term YES% Pass/Fail
County of Mendocino Measure R $1/veh 10 yrs 80.0% PASS
County of Calaveras Measure B $1/veh 10 yrs 66.1% FAIL
Abandoned Vehicle Abatement Tax
(Fees prior to Prop26 of 2010) - 2/3 voter approval required Local Revenue Measure Results March 2024 – 9 – Final April 5, 2024 CaliforniaCityFinance.com
Business Operations Taxes
Voters in the City of Sacramento rejected a revision of the City’s business operations tax. Voters in Riverside approved a cannabis business tax.
Hotel Occupancy Tax
A hotel occupancy tax increase was approved in the City of Benecia.
Other Municipal Measures of Note
Voters in five cities considered having city councils appoint city clerk and treasurer positions rather than having them elected. Only the measure in Martinez, with active support from that city’s currently elected City Clerk, passed.
The City of Santa Clara remains the only city in California to elect its police chief. Voters in Lassen County turned back a proposal to improve the professionalism of important county financial functions by consolidating the Auditor, Controller, Tax Collector and Treasurer office and making that office appointed, rather than elected. The idea was not popular with the voters.
Business License Tax Measures
General Business License Tax Revisions - Majority Vote General Use Agency Name County Rate Sunset YES%
City of Sacramento Sacramento Measure C varies none 38.5% FAIL Cannabis Tax - Majority Vote General Use
Agency Name County Rate Sunset YES%
City of Riverside Riverside Measure B 10%grossRcpts none 61.5% PASS Hotel Occupancy Tax Tax Measures: Majority Vote General Use Agency Name County Rate Term YES%
Benicia Solano Measure A by 4% to 13% 12 yrs 77.6% PASS Appointed City Clerk / City Treasurer / etc.
Agency Name County Proposal YES%
Martinez Contra Costa Measure A Appoint Clerk 65.7% PASS Loomis Placer Measure A Appoint Clerk 49.9% FAIL
Colton San Bernardino Measure T Appoint Clerk 49.6% FAIL Los Banos Merced Measure G Appoint Clerk & Treasurer 38.3% FAIL Santa Clara Santa Clara Measure A Appoint Clerk 32.4% FAIL Santa Clara Santa Clara Measure B Appoint Police Chief 27.6% FAIL County of Lassen Measure T Consolidate Auditor/ Controller/ TaxCollector/ Treasurer 22.2% FAIL
County of Lassen Measure U Appoint Finance Director 26.0% FAIL Local Revenue Measure Results March 2024 – 10 – Final April 5, 2024 CaliforniaCityFinance.com
Voters in Huntington Park agreed to a citywide public parking regulation study.
Voters in San Bernardino County Fire Protection Zone FP-5 turned back a referendum to repeal a $117 per parcel per year special parcel tax for fire services approved by voters in 2006.
The community of Mountain House in San Joaquin County voted to become an incorporated city, Californias first new city since 2011.
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For more information: Michael Coleman 530-758-3952. [email protected] Parking
Agency Name County YES%
Huntington Park Los Angeles Measure PP 68.1% PASS
Proposal
To provide Huntington Park residents access to overnight parking, reduce 9-1-1 emergencies response times by preventing parking violations that block streets and make it difficult for ambulances, fire engines, police, paramedics and other emergency personnel to navigate city streets; improve trash collection and street sweeping services, shall Huntington Park be directed to conduct a citywide study to develop, implement and enforce a parking permit program on public streets to improve residents quality of life.
Tax Repeal Referendum
Agency Name County YES%
San Bernardino County Fire Protection
District Service Zone FP-5 San Bernardino Measure W 43.5% FAIL City Incorporation
Mountain House NEW San Joaquin Measure D 90.9% PASS