Measure N 10 Year Plan
and
26/27 & 27/28 Budget Discussion
March 16, 2026
Finance & Technology Department
visalia.gov
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.
Measure N was approved by the voters November 2016 and became effective April 1, 2017.
The Measure uses a detailed 10-year plan.
visalia.gov
MEASURE N REQUIREMENTS
Revenues:
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. 30% of Operating Expenditures shall be maintained in Uncertainty Fund for a fiscal emergency
visalia.gov
MEASURE N REQUIREMENTS (Cont)
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 Independent Auditor will annually review revenues and expenditures from the Measure, to ensure compliance with the Ballot Measure, Program Guidelines & Expenditure Plan.
Effectiveness Review
Review 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. The first effectiveness review was approved in March 2025.
visalia.gov
MEASURE N EXPENDITURE PROCESS
Tonight’s meeting is to discuss:
Next proposed10-year plan (Years 11-20); and
FY 26/27 & 27/28 proposed budget.
Measure N funds require the following actions to adopt the proposed spending plan:
Step 1
Step 2
Step 3
visalia.gov
CURRENT 10 YEAR PLAN
Current plan is on year 9 and has had amendments to add additional staff, programs and capital. The final year of the original plan is FY 26/27 (Year 1 of new bi-annual budget) Essential Services Category
Police:
Hired personnel and purchased the required equipment & vehicles for the following positions:
29 Police Officers
4 Community Service Officers
11 Professional Staff
Implemented the body worn camera program and continue to fund with Measure N Measure N Achievements
visalia.gov
CURRENT 10 YEAR PLAN - CONTINUED
Essential Services Category
Fire:
Funded personnel and purchased the following equipment & vehicles:
Funded 1 Administrative Captain and 1 Deputy Chief
Purchased Ladder Truck
Purchased Mobile Aire Truck
Constructed Station 56 located on Lovers Lane
Design and Construct Station 51
Implemented Paramedic Squad Program which consisted of hiring personnel & purchasing equipment & vehicles for the following positions:
6 Paramedics
1 EMS Coordinate
Streets:
Funds approximately $4 million annually which totaled $39.5 million over the 10 year plan.
Completed the Downtown Street Light Replacement Project totaling $9.2 million.
visalia.gov
CURRENT 10 YEAR PLAN - CONTINUED
Essential Services Category
Parks and Recreation:
Hired Personnel and purchased essential equipment & vehicles for the following positions:
1 Landscape Inspector
1 Park Maintenance Technician
1 Park Maintenance Worker
1 Recreation Coordinator
Funded additional maintenance for a total of $2.2 million. Each category received approximately $55 thousand annually:
Trailway maintenance
Tree maintenance
Building maintenance
Parks maintenance
visalia.gov
CURRENT 10 YEAR PLAN - CONTINUED
Maintenance & Emerging Needs Category (8% of Sales Tax) Funded deferred building maintenance totaling $6.3 million over the last 9 years.
Youth Category (2% of Sales Tax)
Set aside $2.4 million for youth programs. Of this $1.2 was spent over the last 9 years:
Manual Hernandez Clubhouse
Funded grants for youth programs
Funding for the PAL League Activities
Uncertainty Fund Balance
Maintained the Uncertainty Fund at 30% of operating expenditures. As of June 30, 2025, the amount was $3.1 million.
visalia.gov
NEW PROPOSED 10 YEAR PLAN (Years 11-20)
New Plan Components:
Plan starts in FY 27/28 (2nd Year of the bi-annual budget).
Proposed 10-year plan continues with the original intent of the plan providing essential city services and maintenance of parks, trails and roads.
Plan continues to fund everything that is in the current 10-year plan plus add additional full-time employees, capital and increase maintenance funding.
Revenue Assumptions
Assumes no recession in the next 10 years.
visalia.gov
ADDITIONAL PLAN ELEMENTS (Years 11-20)
Essential Services Category
Police:
Hire personnel and purchase the required equipment & vehicles for the following positions:
7 Police Officers
2 Community Service Officers
2 Professional Staff
Fire:
Design and Construct Station 57
Purchase Station 57 engine
Hire 3 of the required 9 full-time employees for Station 57 Streets:
Annual street maintenance of $4 million increasing by .05% annually.
Parks and Recreation:
Annual Trailway, Tree, Building and Parks maintenance increasing 2% annually
visalia.gov
ADDITIONAL PLAN ELEMENTS (Years 11-20) - CONTINUED
Maintenance & Emerging Needs Category (8% of Sales Tax) Building maintenance of $1.1 to $1.5 million annually
Remainder of the 8% of budget revenues to fund emerging needs Youth Category (2% of Sales Tax)
Fund a total of 2% of budgeted revenues for Police and Recreation youth programs Uncertainty Fund Balance
Maintain the Uncertainty Fund at 30% of operating expenditures.
visalia.gov
PROPOSED
10 YEAR
PLAN
ESSENTIAL SERVICES
visalia.gov
PROPOSED
10 YEAR
PLAN
2% YOUTH
8% MAINTENANCE
& EMERGING NEEDS
visalia.gov
26/27 & 27/28
PROPOSED MEASURE N BUDGET
Changes to the proposed 10-year plan will be included in the budget numbers for FY 27/28
visalia.gov
26/27 & 27/28 PROPOSED MEASURE N BUDGET
Revenue
Sales Tax Projection:
Sales Tax Projection is increasing 2.5% per year
Expenditures
FY 26/27 is based on current plan & FY 27/28 proposed plan Uses updated cost estimates
Includes new amendments
visalia.gov
26/27 & 27/28 PROPOSED MEASURE N BUDGET
New Positions per plan
FY 26/27 (Current Plan)
2 Police Officer
1 Police Professional Staff
FY 27/28 (Proposed New Plan)
1 Police Officer
1 Police Professional Staff
FY 26/27 Plan Amendments
Replace wrecked Police vehicle - $109,000
Additional appropriation for Station 51 construction - $21 million Increase building maintenance - $1.5 million
visalia.gov
FY 26/27 PROPOSED
BUDGET
(YR 10)
visalia.gov
FY 27/28 PROPOSED
BUDGET
(YR 11)
visalia.gov
PROJECTED FUND BALANCE
visalia.gov
RECOMMENDATION:
Approve the new proposed 10-year plan and the FY 26/27 & 27/28 Budget, with recommended changes, and continue with the budget process.