Measure n Effectiveness Review
February 20,2025
What is Measure N?
The Measure is a 1/2 cent Sales Tax for essential City services such as Police, Fire, Recreation, as well as maintenance of parks, roads, and City facilities.
The Measure uses a detailed 10-year plan.
Measure N was approved by the voters November 2016 and became effective April 1, 2017.
Measure n requirements
Revenues:
10% of budgeted revenues must be maintained in Uncertainty Fund for a fiscal emergency; 10% of budgeted revenues must be split into the following categories:
2% Youth Programs
8% Maintenance and Emerging Needs
Expenditures:
Money shall not be used for debt service payments;
Expenditure plan and amendments must be approved as outlined in the plan.
Sales Tax Oversight Board
Board consists of 11 members that are appointed as specified in the plan.
Reviews Measure N budgets and amendments prior to adoption.
Reviews Independent Accountants’ Report on Applying Agreed-Upon Procedures Independent Accountants’ Report on Applying Agreed-Upon Procedures An Independent Auditor will annually review tax revenues received and expenditures from the Measure, to ensure compliance with the Ballot Measure, Program Guidelines and Expenditure Plan.
Effectiveness Review
Review the progress of the Measure N Plan and the continuing need for the sales tax measure at a City Council meeting before April 1, 2025, and every 8 years thereafter.
Measure N Requirements cont.
Plan elements implemented Over last 7 Yrs
Essential Services
Police:
Hired Personnel and purchased required equipment & vehicles:
25 Police Officers
4 Community Service Operators
8 Professional Staff
Implemented and continue to fund the body worn camera program Streets:
Completed street maintenance totaling $27.5 million
Completed Downtown Street Light Replacement Project - $9.2 million
Plan elements implemented- cont.
Fire:
Implemented Paramedic Squad Program (hiring Personnel & purchasing equipment & vehicles):
6 Paramedics
1 EMS Coordinate
Funding 1 Administrative Captain and 1 Deputy Chief
Purchased Ladder Truck
Purchased Mobile Aire Truck
Built Fire Station 56 (Lovers Lane)
Plan elements implemented- cont.
Parks and Recreation:
Hired Personnel and purchased essential equipment & vehicles:
1 Landscape Inspector
1 Park Maintenance Technician
1 Park Maintenance Worker
1 Recreation Coordinator
Funded additional maintenance (7 year total)
Trailway maintenance total $187,820
Tree maintenance total $342,639
Building maintenance total $238,006
Parks maintenance total $348,679
Plan elements implemented- cont
Maintenance & Emerging Needs (8%)
Building Maintenance - total $1.8 million
Youth Programs (2%)
Manual Hernandez Clubhouse - total $561,653
Funded grants for youth programs - total $256,237
Funding for the PAL League Activities - $96,610
Uncertainty Fund Balance
Maintained at 10% of budgeted revenues - $1,966,950 at June 30, 2024 New policy adopted with 2 year budget = 30% of operating expenditures
Measure N Revenues & Expenses (years 1-7)
Note: The total surplus includes the Economic Uncertainty Fund of $2 million.
Prior Year projects rolled into FY 24/25
*Note: Highlighted green are projects completed this fiscal year (24/25)
Plan elements Still need completed
Finish Design & Construct Station 51 (Additional funding needed of approx. $18m) Staff to be hired:
4 Police Officers (1- FY 24/25, 1 – FY 25/26, 2 – FY 26/27) 3 Police Professional Staff (1- FY 24/25, 1 – FY 25/26, 1 – FY 26/27) Continue with Plan Elements (3 yrs remaining of 10 yr plan) Annual Street Maintenance - $4 million
Annual Trail/Parks/Building/Bike Path Maintenance - $228k - $240k per year Annual 2% Youth Programs - $282,400
Annual 8% Maintenance and Emerging Needs - $1.2 million
Summary/Recommendation
Over the last seven years Measure N has been able to enhance the City by adding and equipping 50 essential positions, growing youth services, and improving streets, parks, trails, and buildings.
Recommendation:
Staff recommends continuing the Measure N District Tax for another 8 years which will require another effectiveness review in April 2033.
QUESTIONS