____________________________________________________________________________________
FOR CITY CLERK ONLY
Council Meeting: _______________________
Disposition: ___________________________
Agenda Item No: 3.a
Meeting Date: February 17, 2026
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: City Manager
Prepared by: John Stefanski, Assistant City
Manager
Paul Navazio, Finance Director
City Manager Approval: ______________
TOPIC: CALL FOR A SPECIAL ELECTION TO RENEW THE SPECIAL LIBRARY SERVICES
PARCEL TAX
SUBJECT: RESOLUTION CALLING FOR A SPECIAL MUNICIPAL ELECTION ON JUNE 2, 2026,
FOR THE PURPOSE OF SUBMITTING TO THE QUALIFIED ELECTORS OF THE CITY
OF SAN RAFAEL, A MEASURE TO EXTEND A SPECIAL LIBRARY SERVICES PARCEL TAX AND UPDATING THE SENIOR EXEMPTION; AUTHORIZING AND
REQUESTING THAT THE COUNTY OF MARIN CONSOLIDATE AND CONDUCT THE ELECTION; DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL
ANALYSIS AND AUTHORIZING THE MAYOR AND COUNCILMEMBER BUSHEY TO FILE A BALLOT ARGUMENT AND REBUTTAL FOR THE MEASURE.
CEQA DETERMINATION: EXEMPT PURSUANT TO CEQA GUIDELINE 15061(b)(3) RECOMMENDATION:
Staff recommend that the City Council adopt the resolution calling for a special municipal election on June 2, 2026, for the purpose of submitting to the qualified electors of the City of San Rafael, a measure to extend a Special Library Services Parcel Tax and updating the senior exemption; authorizing and requesting that the County of Marin consolidate and conduct the election; directing the City Attorney to prepare an impartial analysis and authorizing Mayor Kate and Councilmember Bushey to file a ballot argument and rebuttal for the measure.
BACKGROUND:
On June 8, 2010, San Rafael voters passed a Special Library Services Parcel Tax adopted by Measure C to provide for San Rafael Public Library staffing, hours of operation, services, equipment, facilities, materials, programs, and to help with the City’s long-term goal of setting aside funds for necessary facility improvements to the San Rafael Public Library. This measure had a term of seven years. On June 7, 2016, San Rafael voters passed Measure D, which extended the Special Library Services Parcel Tax and allocated funds to support staffing, hours of operation, services, equipment, materials, and programs.
Unlike Measure C, Measure D cannot be used to support facility improvements (“Measure D”). This measure had a term of nine years.
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Measure D is set to expire in June 2026 unless the City’s voters renew it. Revenue from the renewal would be used to maintain library services, including hours of operation for the public, physical and digital materials, educational programs, and community outreach to San Rafael residents.
Measure D funding has been critical to Library operations and services. Specifically, it has enabled:
• Funding 22% of the Library’s permanent positions and 60% of temporary staff expenses. Library temporary staff play a critical role in maintaining evening and weekend hours. • 65% of the physical collections budget and 100% of the digital collections budget. • 100% of the City’s budget for Library programming.
• A wide range of programs and services for all ages, including classes, story times, workshops, and events for preschoolers, school-age children, teens, adults, and seniors. • Expanded outreach, programs, and partnerships with San Rafael schools, students, and educators.
Since the passage of the Special Library Services Parcel Tax and its 2016 extension, the City’s provision of library services has continued to grow, providing free access to information and critical resources for the community. In addition to increased use of physical and digital materials, there has been continued expansion of library hours and service locations, ensuring access to safe, enriching spaces for children, teens, and adults. As technology evolves, libraries have adapted by offering more specialized tools and resources, including digital learning platforms, tech support, digitization services, and other technologyfocused programs. The library continues to evolve its physical collection to respond to community interest, incorporating park and museum passes, a seed lending library, adventure kits, telescopes, and more. The library also continues to provide a strong core of traditional library programs for all ages, including arts, film, and culture programs; book clubs; homework, math, and reading support; story times and early literacy programs, which support lifelong learning and community connection.
ANALYSIS:
The attached Resolution proposes calling for a special election on June 2, 2026, for a Special Library Services Parcel Tax renewal measure. If passed by two-thirds of the electors voting on the proposed tax measure, the measure would adopt an ordinance amending Chapter 3.36 of the San Rafael Municipal Code--the existing Special Library Services Parcel Tax. The amended ordinance, attached as Attachment “A” to the Resolution (Attachment 1), would extend the Special Library Services Parcel Tax rate for a period of nine years beginning on July 1, 2026.
The current Measure D tax rate in Fiscal Year 2025-26 is $72.02 per parcel for single-family and nonresidential parcels. For multi-family residential parcels, the rate is $72.02, plus $12.18 per living unit, with a maximum of $1,222.02 per year per parcel.
The amended ordinance and ballot measure to be presented to the voters require the establishment of the tax rate for Fiscal Year 2026-27. Based on the most recent data for the San Francisco-OaklandHayward, CA, All Urban Consumer (December to December), the proposed adjustment factor for Fiscal Year 2026-27 is 3.0%. Adjusting the Library Parcel Tax rate by 3.0% for FY 2026-27 results in the following tax rate schedule:
This section has been left blank intentionally.
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Section 3.36.030 Imposition of Tax:
Parcel Rate Types FY 2025-26 Rates
FY 2026-27 Rates
with 3.0% CPI
Adjustment*
Single-family residential Parcel $72.02 $74.18
Multi-Family Residential or Other
Residential Parcel
$72.02 + $12.18 per
Living unit, in excess of
one, up to a maximum of
$1,222.02 per year per
parcel
$74.18 + $12.54 per
Living unit, in excess of
one, up to a maximum of
$1,258.68 per year per
parcel
Non-Residential Parcel $72.02 $74.18
*Change in San Francisco-Oakland-Hayward, CA, All-Urban Consumer Price Index (Dec. 2024 – Dec 2025) As with the parcel tax passed in 2010 and the 2016 extension, the proposed measure provides for an exemption for single-family residential parcels owned and occupied by senior citizens, upon application to the City. The proposed Measure would make a slight adjustment to the senior exemption to align it with the Measure P exemption, approved by the voters in November 2024. The proposed Measure modifies the existing exemption, set forth in SRMC 3.36.070.C, to align the exemption with what is set forth in SRMC 3.42.020.H for consistency.
The proposed measure seeks a nine-year term, consistent with the prior 2016 Measure D. In addition, under the proposed measure, proceeds of the special parcel tax would be placed in a separate fund to be used only locally and for the prescribed library services.
Under the existing measure, the Council was required to establish an oversight committee. In September 2022, the City Council adopted Resolution No. 15118 establishing the City’s Voter-Approved Tax Oversight Committee. The Voter-Approved Tax Oversight Committee (VATOC) was formed to consolidate oversight of the City’s voter-approved tax measures into one five-member committee. The committee provides independent oversight of all San Rafael voter-approved tax measures, Measures D (Library Services Parcel Tax), E ( $0.75 Transaction and Use Tax), G (Cannabis Industry Tax), and R ($0.25 Transaction and Use Tax), to ensure the funds have been expended in accordance with the authorized purposes and prepares and submits to the City Council an annual report on the audited expenditures and revenues from each tax measure from the previous fiscal year The proposed Measure modifies SRMC 3.36.080 to allow for the VATOC to serve as the oversight committee for the revenue derived from the proposed measure. The VATOC will continue to review the collection and use of the funds with an annual report to the City Council. will continue to review the collection and use of the funds with an annual report to the City Council.
By adopting the attached Resolution, the Council would call for a special election to submit the Special Library Services Parcel Tax measure to the voters at June 2, 2026, election, request consolidation of the City’s election with other elections occurring on that date, request election services from the County, direct the City Attorney to prepare an impartial analysis of the measure for the voter materials and authorize Mayor Kate and Councilmember Bushey to prepare and file an argument and rebuttal in favor of the measure. Councilmember Bushey was selected given her past advocacy work for the San Rafael Public Library, including her involvement with the San Rafael Library Foundation.
The resolution also establishes the following ballot language to be submitted to the voters:
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 4
To continue existing local library funding to maintain safe places for youth after school; book/ digital collections; children/adult programs; library hours and access to technology, shall the City of San Rafael measure extending the library services parcel tax at $74.18 per parcel (with multifamily parcels adding $12.18 per unit, to a maximum of $1,259), generating approximately $1,267,000 annually for nine years, with senior exemptions, annual inflation adjustments, resident oversight and public disclosure, be adopted?”
Yes
No
As noted above, the measure would pass, and the ordinance imposing the tax would be adopted, only if approved by a two-thirds vote of the electors at the June 2, 2026, election. The tax would commence to be levied in FY 2026-27, following the expiration of the current tax.
ENVIRONMENTAL REVIEW:
The proposed Ordinance is exempt from the California Environmental Quality Act ("CEQA") pursuant to section 15061(b)(3) of the State CEQA Guidelines because it can be seen with certainty that there is no possibility that the adoption of this Ordinance or its implementation would have a significant effect on the environment (14 Cal. Code Regs. Section 15061(b)(3)).
COMMUNITY OUTREACH:
The Library has conducted extensive community outreach since 2016, including community meetings, events, and workshops, to determine community needs. In addition, the Library Board of Trustees meets monthly to review library services, expenditures from both the General Fund and Parcel Tax funds, and to advise on changes or expansions to library services. The Library also tracks and reports on the use of library programs and services annually and makes data-informed operational adjustments to best meet community needs and interests. The former Special Library Parcel Tax Committee and the current VoterApproved Tax Oversight Committee have met and reported to the City Council annually to review the Library’s use of the Special Library Services Parcel Tax monies.
Additionally, the City hired FM3 Research (FM3) to conduct a feasibility survey of registered voters likely to cast ballots in the June 2026 election. The survey assessed voter attitudes toward a potential libraryrelated parcel tax to help determine the most viable election timing, tax threshold, and messaging strategy. Using a hybrid approach of internet and phone interviews, FM3 engaged a representative sample of 410 likely voters across all Council districts. FM3 found that support essentially hovered around two-thirds over the course of the survey, suggesting both a high floor and low ceiling of support.
Maintaining public access to technology, maintaining a dedicated funding stream for library services, keeping funds local, and the importance of library services to youth and children are among some of the most compelling reasons to support a measure. General concerns about the cost of living appeared to drive the “no” vote within the survey sample. The results of this survey were presented to the City Council at their February 2, 2026, meeting.
FISCAL IMPACT:
The cost to the City of placing the Special Library Services Parcel Tax renewal measure on the June 2026 ballot is estimated to be $70,000-$100,000. Funding to cover the anticipated cost of the election is included in the approved FY 2025-26 budget, via General Fund appropriations within the City Clerk’s Elections Program (General Fund – contract services) budget.
OPTIONS:
The City Council has the following options to consider on this matter:
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1. Adopt the proposed resolution calling for a special election on June 2, 2026, to submit the Special Library Services Parcel Tax to the voters.
2. Do not approve the Resolution.
RECOMMENDED ACTION:
Staff recommend that the City Council adopt the resolution calling for a Special Municipal Election on June 2, 2026, for the purpose of submitting to the qualified electors of the City of San Rafael, a measure to extend a Special Library Services Parcel Tax and updating the senior exemption; authorizing and requesting that the County of Marin consolidate and conduct the election; directing the City Attorney to prepare an impartial analysis and authorizing Mayor Kate and Councilmember Bushey to file a ballot argument and rebuttal for the measure.
ATTACHMENTS:
1. Resolution
2. Ordinance (Attachment A to the Resolution)
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL CITY CALLING FOR A SPECIAL MUNICIPAL ELECTION ON JUNE 2, 2026, FOR THE PURPOSE OF
SUBMITTING TO THE QUALIFIED ELECTORS OF THE CITY A MEASURE TO EXTEND A SPECIAL LIBRARY SERVICES PARCEL TAX AND UPDATING THE SENIOR EXEMPTION;
AUTHORIZING AND REQUESTING THAT THE COUNTY OF MARIN CONSOLIDATE AND CONDUCT THE ELECTION; DIRECTING THE CITY ATTORNEY TO PREPARE AN
IMPARTIAL ANALYSIS AND AUTHORIZING MAYOR KATE AND COUNCILMEMBER
BUSHEY TO FILE A BALLOT ARGUMENT AND REBUTTAL FOR THE MEASURE WHEREAS, the Charter of the City of San Rafael, Article IV, Section 1, authorizes the City Council to call a special municipal election; and
WHEREAS, San Rafael’s Libraries are a valued community resource, providing free access to materials, classes, programs, and resources; and WHEREAS, as a community hub, the libraries are critical to fostering civic engagement, community enrichment, and equitable access to information for all; and WHEREAS, the City Council has determined to call a special municipal election to be held on June 2, 2026, to submit to the voters a ballot measure proposing the adoption of an ordinance repealing and replacing Chapter 3.36 of the San Rafael Municipal Code to extend a Special Library Services Parcel Tax within the City for library services ("Measure"); and WHEREAS, under the proposed Measure, the current per parcel tax would be adjusted by the San Francisco-Oakland-San Jose Price Index for All Urban Consumers to increase it from $72.02 to $74.18 per year per parcel, plus $12.54 per living unit in excess of one, and would increase annually commensurate with the annual percentage increase to the San FranciscoOakland-San Jose Price Index for All Urban Consumers ("CPI'), not to exceed 3% annually, based off of the formula currently set forth in San Rafael Municipal Code Chapter 3.36; and WHEREAS, the City Council of the City of San Rafael may request the Board of Supervisors of the County of Marin to consolidate the special municipal election with any other election conducted on the same date; and
WHEREAS, the City Council of the City of San Rafael may request election services from the Registrar of Voters of Marin County, California.
NOW, THEREFORE BE IT RESOLVED, that the City Council of the City of San Rafael finds the foregoing recitals are true and correct, and they are hereby incorporated by reference into this Resolution.
BE IT FURTHER RESOLVED:
Section 1. Call for Election. That pursuant to the requirements of the California Elections Code, Sections 306 and 9222, there is called and ordered to be held in the City of San Rafael, a special municipal election for the purpose of submitting to the voters of the City of San Rafael a ballot initiative entitled “San Rafael Library Protection Measure.” As required by Elections Code section 13247, the abbreviated form of the Measure to appear on the ballot is specified below in Section 2 of this Resolution. The City’s designated Elections Official is hereby authorized and directed to make any changes to the proposition, text of the ballot label below, or this resolution as required to conform to any requirements of law.
Section 2. Ballot Language. The following question shall be submitted to the voters on the ballot:
To continue existing local library funding to maintain safe places for youth after school; book/ digital collections; children/adult programs; library hours and access to technology, shall the City of San Rafael measure extending the library services parcel tax at $74.18 per parcel (with multifamily parcels adding $12.18 per unit, to a maximum of $1,259), generating approximately $1,267,000 annually for nine years, with senior exemptions, annual inflation adjustments, resident oversight and public disclosure, be adopted?”
Yes
No
This question requires the approval of two-thirds of City of San Rafael voters voting on the Measure at the election to become effective. If the Measure is so approved by the City of San Rafael voters, then the Ordinance attached hereto as Exhibit A shall become effective ten (10) days following the date the vote is declared by the City Council in accordance with Elections Code section 9217.
Section 3. Text of Measure. The complete text of the Measure to be submitted to the voters for approval is attached to this resolution as Exhibit A. The text of the Measure shall be printed in the ballot materials and be available for public inspection in the City Clerk’s office and on the City’s website at www.cityofsanrafael.org.
Section 4. Publication of Measure. The City Clerk is hereby directed to cause notice of the Measure to be published once in the official newspaper of the City of San Rafael, in accordance with the California Elections Code section 12111 and California Government Code section 6063, and is further directed to give further or additional notice of the election, in time, form, and manner as required by law.
Section 5. Request to Consolidate and Conduct Election and Canvass Returns. (a) Pursuant to the Elections Code commencing with Section 10400, the City Council hereby requests, consents, and agrees that the County of Marin shall take all actions which are necessary or appropriate in connection with the election, including, but not limited to, printing and mailing sample ballots, arguments and applications for absentee ballots, canvassing election returns and certifying the results of the election to the Council. Pursuant to Elections Code Section 10002, the Board of Supervisors of Marin County is requested to permit the Registrar of Voters to render all services specified by Elections Code Section 10418 relating to the election. The City hereby agrees to reimburse Marin County in full for any services performed by the County for the City upon presentation of an invoice to the City.
(b) The election on the Measure shall be held and conducted, the voters canvassed and the returns made, and the results ascertained and determined as provided herein. The election shall be held in accordance with the Elections Code of the State of California. As required by Elections Code section 10403, the City of San Rafael acknowledges that the consolidated election will be held and conducted in the manner prescribed in Section 10418 of the Elections Code.
(c) The election on the Measure shall be held in the City of San Rafael in the County of Marin on June 2, 2026, as required by law, and the County of Marin is authorized to canvass the returns of the election with respect to the votes cast in the City of San Rafael and certify the results to the City Council of the City of San Rafael.
(d) At the next regular meeting of the City Council of the City of San Rafael occurring after the returns of the election for the Measure have been canvassed and the results have been certified to the City Council, or at a special meeting called for such purpose if required by law, the City Council shall cause to be entered in its minutes a statement of the results of the election.
Section 6. Submission of Ballot Arguments. The City Council hereby adopts provisions for the filing of ballot arguments and rebuttal arguments for the measure as set forth in California Elections Code sections 9282 et seq. All arguments for and against the Measure shall be filed with the City Clerk pursuant to the timelines set forth in the County of Marin’s Election Calendar for the June 2, 2026, Statewide Direct Primary Election as published on their website:
https://www.marincounty.gov/departments/elections/election-information/electionschedule?language=en"). All arguments for and against the measure shall be signed, with printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. Mayor Kate and Councilmember Bushey are authorized to prepare and file an argument in favor of the Measure and a rebuttal for the Measure.
Section 7. Impartial Analysis. In accordance with California Elections Code section 9280, the City Council directs the City Clerk to transmit a copy of the Measure to the City Attorney, who shall prepare an impartial analysis showing the effect of the measure on the existing law and the operation of the measure. The City Attorney’s impartial analysis may not exceed 500 words.
Section 8. Services of the City Clerk. The City Clerk is hereby authorized and directed to take all steps necessary to place the Measure on the ballot, including giving further or additional notice of the election as required by law, and to cause the ordinance or measure to be printed. A copy of the ordinance or measure shall be made available to any voter upon request. As required by Elections Code section 12111, the City Clerk shall cause a synopsis of the measure to be published in a newspaper of general circulation at least one time not later than one week before the June 2, 2026, election. The notice shall be headed “Measure to Be Voted On” and be in the form described in Elections Code section 12111.
Section 9. Canvass Returns of the Election. The Marin County Elections Department is hereby authorized to canvass the returns of the election, including this ballot measure.
Section 10. Filing of a Copy of Resolution. The City Clerk is hereby directed to file a certified copy of this Resolution with the Board of Supervisors and the Election Department of the County of Marin.
Section 11. Election Held Pursuant to Law. In all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.
Section 12. Effective Date. This Resolution shall take effect upon its adoption.
I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing Resolution was duly and regularly introduced and adopted at a regular meeting of the City Council of the City of San Rafael, held on Tuesday, the 17th day of February 2026, by the following vote, to wit:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
_______________
Lindsay Lara, City Clerk
1 FULL TEXT OF MEASURE
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF SAN RAFAEL REPEALING AND REPLACING CHAPTER
3.36 OF THE SAN RAFAEL MUNICIPAL CODE, EXTENDING AND REVISING THE EXISTING
SPECIAL LIBRARY SERVICES PARCEL TAX SUBJECT TO APPROVAL OF TWO-THIRDS
OF THE ELECTORS VOTING ON THE TAX MEASURE AT A SPECIAL MUNICIPAL ELECTION TO BE HELD ON JUNE 2, 2026
The City Council of the City of San Rafael hereby makes the following findings in connection with the adoption of this Ordinance:
DIVISION 1. FINDINGS.
WHEREAS, in 2010, the San Rafael community voted in favor of Measure C, adding Chapter
3.36 to the San Rafael Municipal Code, establishing a local special parcel tax dedicated to public library services and facilities as authorized by Government Code section 53717; and WHEREAS, in November of 2016, the San Rafael community voted in favor of Measure D to extend the Special Library Services Parcel Tax and to increase the amount of it based on the annual consumer price index (CPI) adjustment set forth in Measure C; and WHEREAS, the City has used these funds for several purposes, including staffing, providing, maintaining, and improving hours of operation, services, equipment, and materials at the San Rafael Public Library; providing and improving programs and materials for children, teens, adults, seniors, literacy learners, and people with disabilities at the San Rafael Public Library; and WHEREAS, after careful evaluation of the City's financials, thorough discussions with residents, and community surveys assessing the public’s views and priorities, the City Council finds that extending the existing Special Library Services Parcel Tax for a period of nine years and submitting a measure to the voters, with a recommendation for approval, is the most prudent, reasonable, and fiscally responsible action to maintain adequate library services; and WHEREAS, if the Special Library Services Parcel Tax set forth herein is approved by the voters at a special municipal election on June 2, 2026, the existing tax will be increased by 3.0% based on the San Francisco-Oakland-Hayward, CA, All Urban Consumer (CPI) (December to December), which is 3.036%, and will be increased annually based on the applicable CPI, not to exceed 3% per year, through June 30, 2035; and
WHEREAS, this Ordinance shall become effective ten days after the City Council after the vote is declared by the City Council pursuant to Elections Code Section 9217; and WHEREAS, if adopted, the Special Library Services Parcel Tax set forth herein expands the “Senior Citizen Exemption” (Section 3.36.070 C) to align with the Measure P “Senior Citizen Exemption,” codified as San Rafael Municipal Code Section 3.42.020.H, which is more inclusive and was approved by voters in November 2024; and
WHEREAS, if adopted, the City’s Voter-Approved Tax Oversight Committee, established by City Council Resolution No. 15118, will provide the resident oversight to review the collection and expenditure of tax revenues under the authority of this Chapter. 2 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DOES ORDAIN AS FOLLOWS:
DIVISION 2. AMENDMENT OF MUNICIPAL CODE.
Chapter 3.36 of the San Rafael Municipal Code is hereby repealed in its entirety and replaced with the following:
CHAPTER 3.36 – SPECIAL LIBRARY SERVICES PARCEL TAX
3.36.010 -- Purposes.
This Chapter is adopted to achieve the following, among other purposes, and the City Council directs that the provisions hereof be interpreted in order to accomplish those purposes:
A. To staff, provide, and maintain hours of operation, services, equipment, and materials at the San Rafael Public Library; and
B. To provide programs and materials for children, teens, adults, seniors, literacy learners, and people with disabilities at the San Rafael Public Library.
3.36.020 -- Definitions.
As used in this Chapter:
A. “Library” means the San Rafael Public Library;
B. “Living unit” means an individual dwelling space intended for occupancy by one or more persons, and shall specifically include a manufactured home/mobile home as defined in section
20.04.020H of this Code.
C. “Parcel” means any parcel of land, vacant, or improved, and wholly or partially located within the City of San Rafael, for which the County Assessor of Marin County has assigned an assessor’s identification number for purposes of property tax collection.
D. “Single family residential parcel” means any parcel that is determined by the City of San Rafael from records on file with the County of Marin or the City of San Rafael to be used or zoned to allow for a single primary living unit, regardless whether such parcel may be designated on the rolls of the County Assessor as “subject to exemption,” and may include an attached single family residence such as a condominium, townhouse or stock cooperative.
E. “Multifamily residential parcel” means any parcel used or zoned for multiple living units as determined by the City of San Rafael from records on file with the County of Marin or the City of San Rafael, and including but not limited to parcels designated on the rolls of the Marin County Assessor as used for multiple family or duplex residential use, and such parcels that may be designated for multiple manufactured homes/mobile homes, or as “subject to exemption.” F. “Nonresidential parcel” means any parcel that is not a “single family residential parcel” or a “multifamily residential parcel” or an “other residential parcel” as defined herein.
G. “Other residential parcel” means any parcel other than a “single family residential parcel” or “multifamily residential parcel” that is improved with or zoned to allow one or more living units as determined by the City of San Rafael from records on file with the County of Marin or the City of San Rafael, including but not limited to a parcel with mixed residential and other use, a parcel with a 3 “second dwelling unit” as defined in section 14.03.030 of this Code, and a parcel that may be designated for multiple manufactured homes/mobile homes, and regardless whether such parcel may be designated on the rolls of the Marin County Assessor as “subject to exemption,” commercial, or industrial.
H. “Tax” means the Special Library Services Parcel Tax imposed under the provisions of this Chapter.
3.36.030 -- Imposition of Tax.
An annual Special Library Services Parcel Tax is hereby imposed pursuant to City Charter and Government Code section 53717 on each parcel within the City of San Rafael for the purposes set forth in this Chapter, at the following rates:
Single-family residential parcel: Seventy-four dollars and eighteen cents ($74.18) per parcel.
Multifamily residential parcel or
Other residential parcel: Seventy-four dollars and eighteen cents ($74.18) per parcel plus twelve dollars and eighteen cents
($12.54) per living unit in excess of one, up to a
maximum tax of $1,258.68 per year per parcel.
Nonresidential parcel: Seventy-four dollars and eighteen cents ($74.18) per parcel.
The foregoing tax rates shall be adjusted annually after the 2026-2027 fiscal year, commensurate with the annual percentage increase, if any, in the previous fiscal year to the San FranciscoOakland-San Jose Price Index for All Urban Consumers (“CPI”), not to exceed 3% annually. In no event shall such adjustment cause the foregoing tax rates to be adjusted downward.
3.36.040 – Term.
The Special Library Services Parcel Tax imposed by this Chapter shall be levied annually for nine (9) years commencing in fiscal year 2026-2027.
3.36.050 -- Proceeds of Tax; Accountability Measures.
All proceeds of the Special Library Services Parcel Tax imposed and levied pursuant to this Chapter shall be deposited into a separate “Special Library Services Parcel Tax” account to be used exclusively locally for the Library for the purposes set forth in this Chapter. The City’s Finance Director shall prepare an annual report pursuant to Government Code Section 50075.3.
3.36.060 – Persons Liable for Tax; Collection of Tax.
The tax imposed by this Chapter is not an ad valorem tax on property. The tax imposed by this Chapter is due from every person who is the owner of a parcel within the City of San Rafael, as reflected upon the rolls of the County Assessor of Marin County, unless that person or parcel is otherwise exempted by this Chapter. The Marin County Tax Collector shall collect the tax in the same manner and subject to the same penalties as County property taxes are collected. The full amount due under this Chapter shall constitute a debt to the City. An action for the collection of any amount due may be commenced in the name of the City in any court having jurisdiction of the cause. 4 3.36.070 – Exclusions and Exemptions.
A. Nothing in this chapter shall be construed as imposing a tax upon any person where imposition of such tax upon that person would be in violation of either the United States Constitution or the California State Constitution or other applicable law.
B. The tax imposed by this chapter shall not be levied in any tax year upon any federal, state or local governmental entity.
C. An optional exemption (heretofore the "Senior Citizen Exemption") from the tax imposed by this chapter shall be made available annually to each individual in the City who is eligible to obtain a Senior Tax Exemption as set forth in San Rafael Municipal Code Section 3.42.020, and who applies for such exemption to the City on or before June 1st of each tax year, or during the first year of the tax at a date to be determined by the Tax Collector. Any application for such exemption must be submitted to the Tax Collector, pursuant to any rules and regulations of the Tax Collector.
3.36.080 -- Independent Resident Oversight.
The City's Voter-Approved Tax Oversight Committee, established by City Council Resolution No. 15118, and as subsequently amended, shall review the collection and expenditure of tax revenues under the authority of this Chapter. The terms of the Committee members and their specific duties shall be established by resolution of the City Council.
DIVISION 3. CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA).
The City Council finds that adoption of this Ordinance is exempt from the California Environmental Quality Act ("CEQA") pursuant to section 15061(b)(3) of the State CEQA Guidelines because it can be seen with certainty that there is no possibility that the adoption of this Ordinance or its implementation would have a significant effect on the environment (14 Cal.
Code Regs. Section 15061(b)(3)).
DIVISION 4. SEVERABILITY.
If any section, subsection, sentence, clause, or phrase of this Ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this Ordinance. The Council hereby declares that it would have adopted the Ordinance and each section, subsection, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases be declared invalid.