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7 CITY OF SAN MATEO
RESOLUTION NO. _____ (2026)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN MATEO OPPOSING PROPOSED STATEWIDE BALLOT MEASURE NO. 1983 (INITIATIVE 25-0006A1)
WHEREAS, starting with Proposition 13 in 1978, California voters have enacted a series of statewide measures to protect taxpayers and limit property-related taxes, and those protections have formed the foundation of local government fiscal planning for decades; and WHEREAS, the Howard Jarvis Taxpayers Association submitted proposed statewide Initiative 25-0006 (Amendment No. 1), to the California Attorney General on July 30, 2025, assigned Attorney General File No. 25- 0006A1; and
WHEREAS, the initiative qualified for the November 2026 statewide ballot on April 21, 2026, and has been assigned Ballot Measure No. 1983; and
WHEREAS, if approved by voters, the initiative would add Section 4.5 to Article XIII A of the California Constitution, imposing sweeping restrictions on the authority of all local governments, including charter cities, to levy and maintain taxes; and
WHEREAS, the City of San Mateo is a charter city that currently levies a Real Property Transfer Tax (RPTT) at rates established under its charter authority, generating an estimated $10 to $15 million annually in revenue that directly funds the City’s Capital Improvement Program, including critical investments in streets, sidewalks, parks, stormwater systems, and public facilities; and WHEREAS, San Mateo voters approved Measure CC with 71.8% of the vote, reflecting an overwhelming community mandate for locally determined tax policy; the initiative would retroactively invalidate Measure CC by December 31 of the second year following the initiative’s enactment, disregarding the democratic will of San Mateo residents; and
WHEREAS, the initiative would permanently eliminate the City’s enhanced RPTT rate and limit the City to the standard documentary transfer tax split of 0.055% specified in Section 11911 of the Revenue and Taxation Code as of January 1, 2025, resulting in the loss of tens of millions of dollars in capital project funding over the coming years; and
WHEREAS, the initiative would, by its terms, cause the invalidation of any local tax enacted prior to its effective date that does not comply with its requirements, including parcel taxes and other voter-approved measures, resulting in an estimated loss of approximately $300 million annually in local tax revenues statewide; and
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7 WHEREAS, the initiative would require a two-thirds supermajority vote for all local special taxes through every pathway, including the citizen initiative process, eliminating the City’s ability to respond to future fiscal emergencies, infrastructure needs, or community priorities through locally approved tax measures; and WHEREAS, the initiative would apply to all forms of local government including charter cities, stripping San Mateo of fiscal authority it has exercised for decades without providing any replacement funding or offsetting state revenues to compensate for the resulting loss of services and infrastructure investment; and WHEREAS, the initiative’s broadly written provisions, including its instruction that it be “liberally construed” to effectuate its purposes, will generate significant legal uncertainty and litigation that will further impair local governments’ ability to plan and budget effectively; and WHEREAS, the League of California Cities, labor organizations, and a broad coalition of local governments across California have joined efforts to oppose the measure and to negotiate a legislative resolution that preserves essential local tax authority; and WHEREAS, the City Council finds that the initiative threatens the fiscal stability, infrastructure investment capacity, and democratic self-governance of the City of San Mateo, and that formal opposition is in the best interests of the City and its residents.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN MATEO, CALIFORNIA, HEREBY RESOLVES that:
1. The proposed action is not a project subject to CEQA, because it is an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. (CEQA Guidelines Section 15378(b)(5).).
2. The City Council of the City of San Mateo hereby formally opposes proposed statewide Ballot Measure No. 1983 (25-0006A1), which is proposed for the November 2026 statewide ballot.
3. The City Council directs the City Manager to transmit this Resolution to the Governor of the State of California, the California State Legislature, the City’s state legislative delegation including Senator Josh Becker and Assemblymember Diane Papan, the League of California Cities, and any other appropriate stakeholders.
4. The City Manager is authorized to take all appropriate lawful actions to advance the City’s opposition to Ballot Measure No. 1983 (25-0006A1), including participating in coalition advocacy efforts, providing public testimony, and directing the City’s legislative consultant to represent the City’s position in legislative and political proceedings.
5. This resolution shall take effect immediately upon adoption.