Revenue Measure Survey Results
and Request to Authorize an
Additional $185,000 for
Community Outreach Efforts
April 6, 2026
1 April 6, 2026 1
Previous Council Direction
PREVIOUS COUNCIL DIRECTION
February 1, 2025
• At the Special Meeting and Annual Council Planning Session, the Council directed staff to explore potential revenue measures for the November 2026 ballot.
June 2025 (FY 2026-27 Budget Adoption Process)
• Staff proposed a General Fund allocation of $500K to further explore viability. • Council did not include the funding in the adopted budget. • Council directed staff to return once year-end fund balance estimates were available.
December 1, 2025
• Council considered survey work; motion to proceed did not pass.
December 15, 2025
• Council directed staff to explore potential Nov. 2026 revenue measures, including community outreach and a feasibility survey.
February 17, 2026
• Council directed staff to work with consultant to conduct a poll surveying Business License Tax Modernization, Parcel Tax; and questions to test viability of vacancy tax.
April 6, 2026 2
April 6, 2026 3
Business License Tax
BUSINESS LICENSE TAX • The current Business License Tax is calculated using a flat rate based on business type and number of
employees.
• FY 24-25 total revenues received: ~$6.9M
• Analysis of potential tax modernization assumes:
• A rate $1.25 /$1,000 of gross receipts in lieu of current employee-based structure
• Consolidates business types and reduces the tax for small businesses
• Projected additional revenue of $3.8 - $4.3 million annually • Gross receipts model business license taxes can be more volatile
• Requires 50%+1 for approval
• Staff could not identify any past polling data regarding a potential change to this tax
April 6, 2026 4
Parcel Tax
PARCEL TAX
• The City does not currently assess specific parcel taxes • Analysis of potential tax assumes:
• Potential structure models
• per parcel or
• square footage
• Split Sample tested multiple projected revenues
• Requires 66.7% “yes vote” for approval
April 6, 2026 5
Vacancy tax
VACANCY TAX
• Oakland is the only U.S. municipality staff could identify with such a tax fully in place
• Administration of the tax is complex; requires appeals process + additional staff • Revenue estimates not presently available
• Requires 50%+1 for approval
• 2020 informal polling suggested approx. 61.1% support
March 6, 2026
City of San Leandro:
2026 Revenue Measure Survey
March 6, 2026
March 6, 2026
Overview and Research Objectives
The City of San Leandro commissioned Godbe Research to conduct a survey of local voters with the following research objectives:
Gauge the public’s perceptions of the City’s provision of services and effective management of taxpayer funds;
Assess hypothetical support for a parcel tax measure or change to the business license ordinance to protect essential services with funding that cannot be taken by the State;
Identify respondent priorities;
Test the influence of informational and critical statements on potential support;
Gauge opinion on the future direction of the economy; and Identify demographic and/or voter behavioral characteristics to validate the representativeness of the sample.
March 6, 2026
Methodology Overview
Data Collection Landline (5), cell phone (148), text to online (422), and email to online (32) interviewing
Universe 33,474 Likely November 2026 Voters
Fielding Dates March 9 through March 19, 2026
Interview Length 25 minutes
Sample Size n=607
Margin of Error Likely November 2026 Voters ± 3.94%
Ballot Question Splits ± 5.60%
Note: The data have been weighted by respondent gender, age, ethnicity, partisanship and other demographic characteristics to reflect the November 2026 Likely Voter Universe.
March 6, 2026
Q1. Favorability Rating of the Job San Leandro
is Doing to Provide City Services
0% 20% 40% 60% 80% 100%
Likely
November
2024 Voters
(June 2024
Survey)
Likely
November
2026 Voters
(March 2026
Survey)
9.8%
14.2%
46.4%
45.1%
22.6%
21.4%
7.9%
9.4%
13.3%
9.8%
Very favorable Somewhat favorable Somewhat unfavorable Very unfavorable DK/NA
59.3%
56.2%
March 6, 2026
Q2. Favorability Rating of the Job San Leandro
is Doing to Effectively Manage Public Funds
0% 20% 40% 60% 80% 100%
Likely
November
2024 Voters
(June 2024
Survey)
Likely
November
2026 Voters
(March 2026
Survey)
6.0%
5.0%
34.6%
37.9%
23.4%
22.4%
17.3%
17.0%
18.7%
17.6%
Very favorable Somewhat favorable Somewhat unfavorable Very unfavorable DK/NA
42.9%
40.6%
March 6, 2026
Q3. Initial Hypothetical Support for a
Parcel Tax Measure
Sample A
Shall the measure to protect
essential services such as
• repairing/ maintaining critical
public safety infrastructure
ensuring rapid emergency
medical/ fire response;
• repairing potholes/ maintaining
streets;
• maintaining neighborhood police
patrols; and
• maintaining park infrastructure;
be adopted levying $95 per parcel
for most residential parcels (other
rates described in voter
handbook), until ended by voters,
with annual adjustments,
providing $6,900,000 annually,
with independent oversight and
senior exemptions, and all funds
for San Leandro?
Probably No
18.1%
DK/NA
10.6%
Definitely No
18.3%
Definitely Yes
22.3%
Probably Yes
30.8%
Total Support
53.0%
March 6, 2026
Q4. Initial Hypothetical Support for Change to
the Business License Ordinance
Sample B
Shall the measure to protect
essential services such as
• repairing potholes/ maintaining
streets;
• maintaining neighborhood police
patrols; and
• repairing/ maintaining critical
public safety infrastructure to
ensure rapid emergency medical/
fire response;
be adopted simplifying San
Leandro's business license
ordinance, lowering many small
businesses' taxes, with rates up to
0.125% of gross receipts (as
described in the ordinance) until
ended by voters, raising
$4,300,000 annually, with public
spending disclosure/ independent
audits?
Probably No
10.5%
DK/NA
14.3%
Definitely No
12.6%
Definitely Yes
19.6%
Probably Yes
43.0%
Total Support
62.6%
March 6, 2026
Q5. Features of the Measure I
Note: The above rating questions have been abbreviated for charting purposes, and responses were recoded to calculate mean scores:
“Much More Likely” = +2, “Somewhat More Likely” = +1, “No Effect” = 0, “Somewhat Less Likely” = -1, and “Much Less Likely” = -2.
Somewhat
More Likely
Somewhat
Less Likely
Much Less
Likely
-2 -1 0 1 2
D. Enhance senior and youth programs
C. Maintain neighborhood police patrols
K. Maintain emergency and disaster preparedness
programs
O. Maintain park infrastructure and youth services
J. Provide updated lifesaving fire and police equipment L. Repair and maintain critical public safety infrastructure to ensure rapid emergency medical and fire response
N. Maintain public safety infrastructure to ensure rapid emergency response
A. Repair potholes and maintain streets
0.82 0.84
0.84 0.85
0.87 0.93
1.01 1.09
Much More
Likely
77.0%
70.5%
No Effect
Tier 1 Tier 2
67.0%
66.3%
■ Entire Sample
■ Sample A
■ Sample B
March 6, 2026
Q5. Features of the Measure II
Note: The above rating questions have been abbreviated for charting purposes, and responses were recoded to calculate mean scores:
“Much More Likely” = +2, “Somewhat More Likely” = +1, “No Effect” = 0, “Somewhat Less Likely” = -1, and “Much Less Likely” = -2.
Somewhat
More Likely
Somewhat
Less Likely
Much Less
Likely
-2 -1 0 1 2
B. Repair other city infrastructure
G. Repair city facilities and infrastructure
M. Maintain park infrastructure
I. Repair and maintain community centers
F. Provide services to reduce homelessness
H. Repair and maintain parks and recreation facilities
E. Provide youth violence, drug and gang prevention to
maintain school safety
0.49 0.59
0.62 0.63
0.73 0.79
0.80 Much More
Likely
No Effect
66.5%
63.7%
Tier 2- Cont’d Tier 3
58.9%
50.7%
■ Entire Sample
■ Sample A
■ Sample B
March 6, 2026
Q6. Informational Statements I
Note: The above rating questions have been abbreviated for charting purposes, and responses were recoded to calculate mean scores:
“Much More Likely” = +2, “Somewhat More Likely” = +1, “No Effect” = 0, “Somewhat Less Likely” = -1, and “Much Less Likely” = -2. 0 1 2
D. Large property owners will pay their fair share, so
homeowners don't shoulder the entire cost
B. The measure requires strict fiscal accountability
protections, including mandatory financial audits and
public disclosure of all spending
F. This measure ensures that businesses pay their fair
share to help avoid tax increases for homeowners and
residents
C. Under the measure, large corporations and major
commercial businesses, not small businesses or single
family homeowners, will pay the largest tax amounts
N. Large businesses and corporations will pay their fair share, so homeowners don't shoulder the entire cost of
repairing potholes keeping neighborhoods safe
1.20 1.20
1.20 1.31
1.35 77.5%
70.0%
Tier 1
Somewhat
More Likely
Much More
Likely
No Effect
■ Entire Sample
■ Sample A
■ Sample B
March 6, 2026
Q6. Informational Statements II
Note: The above rating questions have been abbreviated for charting purposes, and responses were recoded to calculate mean scores:
“Much More Likely” = +2, “Somewhat More Likely” = +1, “No Effect” = 0, “Somewhat Less Likely” = -1, and “Much Less Likely” = -2. 0 1 2
M. Senior citizens, many living on fixed incomes, are
exempt from the measure, helping them to remain in their homes
H. We need to fix potholes in the neighborhoods to prevent accidents and damage to cars, motorcycles and bicycles
G. San Leandro has more than 509 miles of city streets.
The measure will help repair potholes and maintain streets in the City of San Leandro
E. The measure will require independent citizen oversight, mandatory financial audits, and yearly reports to the
community
A. The measure will give San Leandro local control over local funds for local needs. The money cannot be taken by Sacramento
1.14 1.15
1.15 1.15
1.18 68.2%
67.0%
Tier 1- Cont’d
Somewhat
More Likely
Much More
Likely
No Effect
71.9%
Tier 2
■ Entire Sample
■ Sample A
■ Sample B
March 6, 2026
Q6. Informational Statements III
Note: The above rating questions have been abbreviated for charting purposes, and responses were recoded to calculate mean scores:
“Much More Likely” = +2, “Somewhat More Likely” = +1, “No Effect” = 0, “Somewhat Less Likely” = -1, and “Much Less Likely” = -2. 0 1 2
I. Homelessness is an ongoing issue in San Leandro.
Without continued funding we can't compassionately
address homelessness with connections to housing and
services while keeping public spaces safe and clean for everyone
K. The measure will help the City maintain critical services that impact every resident
J. Park and recreation usage has been increasing each
year. This measure will keep our parks clean and safe, and support recreation programs for all residents
L. The measure will help repair hazardous sidewalks for seniors and other pedestrians
1.03 1.04
1.09 1.10
69.5%
63.9%
Tier 2- Cont’d
Somewhat
More Likely
Much More
Likely
No Effect
■ Entire Sample
■ Sample A
■ Sample B
March 6, 2026
Q7. Critical Statements I
Note: The above rating questions have been abbreviated for charting purposes, and responses were recoded to calculate mean scores:
“Much More Likely” = +2, “Somewhat More Likely” = +1, “No Effect” = 0, “Somewhat Less Likely” = -1, and “Much Less Likely” = -2. 0 1 2
G. This measure is a new tax on local businesses that will make it hard for them to create or maintain jobs in San Leandro
F. This is just another property tax that places the burden on homeowners
E. The City Council can't be trusted to spend the money the way they promise
C. Voters are facing a Bay Area regional transportation tax, a BART tax and this new City tax. When will they get the message that we can't afford all these new taxes
A. The City has increased real estate taxes, sales tax and utility taxes. Now they want to increase taxes again.
Enough is enough
B. With continued high inflation rates, tariffs, high gas and grocery prices, and high mortgage interest rates now is the wrong time to increase taxes
D. This measure approves a permanent tax that will
continue forever. Taxes should include an end date so that voters can determine if they are still needed in the future
0.96 1.00
1.05 1.08
1.11 1.12
1.14 66.4%
Tier 1
56.0%
Somewhat
More Likely
Much More
Likely
No Effect
■ Entire Sample
■ Sample A
■ Sample B
March 6, 2026
0% 20% 40% 60% 80% 100%
Likely
November
2026
Voter
Final Test
Likely
November
2026
Voter
Initial Test
20.2%
22.3%
35.6%
30.8%
17.9%
18.1%
18.9%
18.3%
7.4%
10.6%
Definitely Yes Probably Yes Probably No Definitely No DK/NA Q8. Final Hypothetical Support for a
Parcel Tax Measure
Sample A
53.0%
55.9%
Shall the measure to protect
essential services such as
• repairing/ maintaining critical
public safety infrastructure
ensuring rapid emergency
medical/ fire response;
• repairing potholes/ maintaining
streets;
• maintaining neighborhood police
patrols; and
• maintaining park infrastructure;
be adopted levying $95 per parcel
for most residential parcels (other
rates described in voter
handbook), until ended by voters,
with annual adjustments,
providing $6,900,000 annually,
with independent oversight and
senior exemptions, and all funds
for San Leandro?
March 6, 2026
Q9. Hypothetical Support for an Alternative
6¢ Per Square Foot Measure
Sample A
Probably No
19.5%
DK/NA
11.1%
Definitely No
19.3%
Definitely Yes
17.0%
Probably Yes
33.0%
Total Support
50.0%
Shall the measure to protect
essential facilities and
infrastructure such as:
• repairing/ maintaining critical
public safety infrastructure to
ensure rapid emergency medical/
fire response;
• repairing potholes/ maintaining
streets; and
• maintaining park infrastructure;
be adopted levying 6¢ per parcel
square foot tax annually for most
residential parcels (other rates as
described in the voter handbook),
for 30 years, providing $17,800,000
annually, with independent citizen
oversight and audits, senior
exemptions?
March 6, 2026
0% 20% 40% 60% 80% 100%
Likely
November
2026
Voter
Final Test
Likely
November
2026
Voter
Initial Test
19.8%
19.6%
44.9%
43.0%
10.5%
10.5%
15.2%
12.6%
9.6%
14.3%
Definitely Yes Probably Yes Probably No Definitely No DK/NA Q10. Final Hypothetical Support for Change to
the Business License Ordinance
Sample B
62.6%
64.7%
Shall the measure to protect
essential services such as
• repairing potholes/ maintaining
streets;
• maintaining neighborhood police
patrols; and
• repairing/ maintaining critical
public safety infrastructure to
ensure rapid emergency medical/
fire response;
be adopted simplifying San
Leandro's business license
ordinance, lowering many small
businesses' taxes, with rates up to
0.125% of gross receipts (as
described in the ordinance) until
ended by voters, raising
$4,300,000 annually, with public
spending disclosure/ independent
audits?
March 6, 2026
Q11. Hypothetical Support for Alternative
Vacancy Tax Measure
Sample B
Probably No
15.3%
DK/NA
9.1%
Definitely No
14.7%
Definitely Yes
21.0%
Probably Yes
39.9%
Total Support
61.0%
Shall the measure to address
illegal dumping, discourage
vacant properties and protect
essential services such as:
• repairing potholes/ maintaining
streets; and
• maintaining neighborhood police
patrols;
be adopted enacting a vacant
property tax on parcels used less
than 50 days per year, at annual
rates of $6,000 per parcel, $3,000
for condominium units, and other
specified rates; raising $3,000,000
annually, until end by voters; with
independent oversight, senior and
hardship exemptions?
March 6, 2026
Q12. AB 1416
0 1 2
A. San Leandro Mayor and City Council
D. Alameda County Taxpayers Association
F. San Leandro Chamber of Commerce
C. San Leandro police officers
E. Local small business owners
B. Local 55 Firefighters
0.09 0.12
0.22 0.83
1.14 1.17
No Effect Somewhat
More Likely
Much More
Likely
Tier 2
66.9%
Note: The above rating questions have been abbreviated for charting purposes, and responses were recoded to calculate mean scores:
“Much More Likely” = +2, “Somewhat More Likely” = +1, and “No Effect” = 0.
40.4%
Tier 1 Tier 3
35.1%
64.6%
73.4%
March 6, 2026
Q13. Opinion on Future Economy
0% 20% 40% 60% 80% 100%
Likely
November
2024 Voters
(June 2024
Survey)
Likely
November
2026 Voters
(March 2026
Survey)
13.7%
14.1%
40.3%
25.4%
38.6%
54.2%
7.4%
6.3%
Better About the Same Worse DK/NA
March 6, 2026
www.godberesearch.com
California and Corporate Offices
1220 Howard Avenue, Suite 250
Burlingame, CA 94010
Nevada Office
59 Damonte Ranch Parkway, Suite B309
Reno, NV 89521
April 6, 2026
26 Outreach Plan Next Steps
OUTREACH PLAN & NEXT STEPS
Based on Council direction and authorization of funding, staff will:
• Commence with community outreach:
• Community listening sessions with interested parties and stakeholders;
• Development and distribution of community outreach
informational mailers
• Non-scientific survey work
• Online informational messaging
• Return to Council with proposed ballot questions language for consideration and an official action to place a measure on the November ballot;
April 6, 2026
27 Staff Recommends
STAFF RECOMMENDS
City Council:
• Direct staff to proceed forward with community outreach and engagement efforts associated with exploring the
viability of a business license tax modernization, and; • Adopt a resolution:
• Appropriating up to $185,000 to conduct community
outreach associated with the above efforts
• Authorizing an Amendment to the Existing Consulting
Services Agreement with Clifford Moss
QUESTIONS &FEEDBACK
April 6, 2026 28