Measure J 06/02/26

Impartial analysis by Town Attorney of Measure J

MEASURE J

1% TRANSACTIONS AND USE (SALES) TAX

Under Measure “C”, passed by Fairfax voters in November, 2016, the Town currently imposes a general transactions and use/sales tax on the sale and use of tangible personal property sold at retail within the Town, at a rate of three-quarters percent (0.75%) of the transaction. The current Measure “C” tax is scheduled to expire/“sunset” on March 31, 2027, after which the Town shall no longer be authorized to collect the tax unless it is “continued or reestablished by a majority vote of Fairfax voters pursuant to California Proposition 218”.

On March 4, 2026, the Town Council voted to place Measure “J” on the June 2, 2026 Special Municipal Election ballot. By placing Measure “J” on the ballot, the Town complies with Article XIIIC of the California Constitution (Proposition 218), which requires a majority of the voters to approve an ordinance that establishes, extends or increases a general tax.

If approved by a majority of Fairfax voters, this Measure would, starting April 1, 2027, authorize a one percent (1%) retail transactions and use (sales) tax thereafter within the Town without a sunset/expiration date. The three-quarters percent (0.75%) tax already authorized under Measure “C” would continue until March 31, 2027 as scheduled. A one percent (1%) rate equates to an extra one cent per $1 purchased. It is estimated that Measure “J” will provide the current approximately $1 million plus an additional $300,000 in annual local funding that could be used for maintaining general Town services such as public safety and emergency response, and improving infrastructure such as repairing and repaving roads. This tax would be a “general tax,” meaning that revenues raised from the tax would go into the Town’s general fund to pay for any lawful Town program or service.

California Revenue and Taxation Code section 7285.9 authorizes the Town to levy a general transactions and use/ sales tax at a rate of one percent (1%) so long as the tax is approved by a majority of the voters voting in an election on that issue. If approved, the tax would remain in effect until repealed by Fairfax voters voting at a subsequent election.

The tax would be paid in addition to other current sales

taxes and would be collected at the same time and in the same manner as existing sales taxes. All revenues raised by the tax would remain in the Town and would not be shared with the State, County or any other agency.

A “yes” vote on Measure “J” will authorize the 1% transactions and use (sales) tax.

A “no” vote on Measure “J” will not authorize the 1% transactions and use (sales) tax.

The above statement is an impartial analysis of Measure “J”. If you desire a copy of the Measure, please call the Town’s elections official at (415) 458-2343 and a copy will be mailed at no cost to you.

/s/JANET COLESON
Town Attorney

Argument in favor of Measure J

Measure J is not a new tax. It continues the responsible fiscal policy when Fairfax voters overwhelmingly passed Measure C ten years ago. Measure J renews that funding with a modest increase so Fairfax can continue providing the essential services that protect our community and preserve our small-town character.

Every dollar raised by Measure J stays in Fairfax and cannot be taken by Sacramento. These locally controlled funds support the services residents rely on every day including police and fire protection, emergency response, road repairs, and maintaining public facilities.

Fairfax cannot afford to lose these funds – public service costs have increased. Renewal of this measure with a modest increase is critically needed to fund police and fire, road repairs and other essential services. The current Measure C revenue represents more than 7% of the Town of Fairfax’s total budget revenues. Without it, Fairfax would face serious budget shortfalls and cuts to the services that keep our community safe and functioning.

Fairfax has taken responsible steps to control costs and protect taxpayer dollars:

• Conducts a rigorous and transparent budgeting process
• Reduced pension benefits for new hires
• Requires employees to contribute to their pension plans

The Fairfax Town Council voted unanimously to put Measure J on the ballot.

Even with these efforts, costs for public safety, infrastructure, and emergency preparedness continue to rise. Measure J establishes a 1-cent per dollar (1%) local sales tax, ensuring that visitors and shoppers who enjoy Fairfax also help support the services they use.

Fairfax operates with a lean budget and aggressively pursues grants to stretch local dollars. Measure C funding has helped: maintain locally controlled 24/7 police and fire services, rebuild the Parkade, repair storm-damaged roads, and begin critical bridge improvements.

A YES vote on Measure J protects public safety, maintains our roads, and keeps Fairfax strong.

PLEASE VOTE YES ON MEASURE J!

STEPHANIE HELLMAN
Fairfax Mayor

FRANK EGGER
Fairfax Vice Mayor

BARBARA COLER
Fairfax Councilmember

LISEL BLASH
Fairfax Councilmember

RICO TABARANZA
Police Chief, Town of Fairfax

Measure J further increases your sales tax to 9.25% on EVERY taxable transaction. It’s a FOREVER tax, intended as impossible to repeal. The money goes into the general fund. It can be spent on almost ANYTHING without future voter approval. VOTE NO.

Proponents rely on half-truths and empty threats.

• CLAIM: “Fairfax has taken responsible steps to control costs”
• FACT: They’ve added costly administrative positions, consultants, and legal expense while roads remain Marin’s worst.
• CLAIM: Fairfax loses 7% of its budget if Measure J fails.
• FACT: No funds are lost if Fairfax passes a better sales tax renewal measure in November.
• CLAIM: Fairfax must raise its sales tax 0.25% to California’s 9.25% limit, or else “the county” will grab that additional amount for itself.
• FACT: This is just a flimsy excuse for another tax hike. No Marin or regional agency has the authority to surgically target Fairfax’s sales tax.
• CLAIM: Voters can repeal Measure J whenever they want.
• FACT: It’s prohibitively expensive and labor intensive.
• CLAIM: Fairfax has a fiscal emergency enabling Measure J to be on a low turnout June ballot.
• FACT: There is NO emergency. Latest audit showed positive surprises.

Fairfax already has Marin’s HIGHEST property tax as a percentage of assessed value, overburdening ordinary citizens. Now they want the highest sales tax rate too.

Don’t trust Fairfax with a 9.25% sales tax for “general purposes” FOREVER.

Fairfax should belt tighten and build support for a straight 10-year sales tax renewal in November.

VOTE NO!

SUSAN A. BRANDBORG
Former Mayor

MIKE GHIRINGHELLI
Town Councilmember

AUGUST VENEZIA
President Fairfax Lumber & Hardware

A. SEAN AGUILAR
Real Estate Asset Manager

MARK BELL
40+ Year Resident

Argument against Measure J

Sneaky. Unaffordable. Forever.

Measure J is Marin’s sneakiest tax ever. It aggravates residents’ unaffordability crisis. Vote NO.

Tax exhausted Fairfax residents face SIX likely 2026 local tax measures:

• $1,280 Ross Valley School District parcel tax ($540 increase);
• MarinHealth 30-year measure raising a typical Fairfax property tax bill $250-300
• Marin County Childcare tax – proposal like MarinHealth’s
• 30-year SMART sales tax renewal
• Tamalpais Union High School District tax renewal
• Measure J adds about $100 per household.

Accelerating Unaffordability Hurts Everyone: Young adults who grew up in Fairfax can’t afford to live here. Others can’t afford to stay. Measure J hurts many people – INCLUDING RENTERS whose rents increase and SENIORS who lose friends and family to outmigration.

Measure J Evades Accountability. Lacking the required 2/3 voter support for a special tax measure for road upkeep, Fairfax developed a GENERAL tax measure with no sunset – raising the sales tax 0.25% to 9.25% FOREVER. A general tax requires only majority approval and can be spent on ANYTHING.

Grossly NonTransparent NonEmergency. TWOagendized, public meetings – each including public input and majority VOTES by council - are required to put a general tax on the ballot. Instead Council held a special, non-videoed, “retreat” where they discussed a non-agendized tax measure proposal and agreed to proceed WITHOUT public comment. They claim it wasn’t a “vote.” With election deadlines approaching, Council evaded the two-meeting transparency requirements by declaring a FISCAL EMERGENCY and UNANIMOUSLY approving putting Measure J on the ballot. Fairfax admits NO emergency currently exists.

Crying wolf. Fairfax says if they don’t preemptively take another 0.25% sales tax from Fairfax residents – thus reaching the 9.25% legal limit – the county will grab it. It’s a phony threat. Limits are routinely raised.

VOTE NO! Fairfax should retry a sales tax measure in November using a transparent, honest process and ensuring accountability via a 10-year sunset.

Learn more: CST4U.org

DOUG KELLY
Director, Coalition for Sensible Taxpayers

STEPHEN KEESE
Former Marin Civil Grand Jury Member

DEBORAH BENSON
Accounting Professional

MICHAEL SEXTON
25-Year Fairfax Resident

LEW TREMAINE
Former Mayor

Rebuttal to argument against Measure J

Opponents resort to misleading characterizations rather than facts. Here’s the truth:

Measure J is fully transparent. Every step complied with California law. The Town Council held public meetings, voted unanimously, and followed proper legal procedures.

The “fiscal emergency” is real, not manufactured. Without acting now, Fairfax risks losing revenue income effective April 1, 2027 and the ability to set its own tax rate permanently. California law allows counties to capture the tax “headroom” if cities don’t act. It’s responsible governance protecting Fairfax’s public safety, funding for roads and infrastructure -our financial autonomy for generations.

A general tax is appropriate. General taxes with majority approval are standard, legal and used by hundreds of cities across California. Opponents prefer a higher threshold that would let a minority of voters’ block services the majority supports.

The “no sunset” criticism ignores history. 10 years ago, the local Fairfax sales tax Measure C which overwhelmingly passed has funded police, fire, road repairs, and the Parkade renovation. Measure J continues to support Fairfax’s fiscally strong and proven track record. Demanding an arbitrary 10-year cliff would create ongoing uncertainty for essential services.

Protect Fairfax’s public safety and infrastructure: A quarter-cent per dollar increase costs far less than the unthinkable cuts to police, fire, and other critical needs that would follow a NO vote. Deferred infrastructure is far more expensive than maintained infrastructure.

Measure J is a sales tax, not a parcel tax. Everyone who enjoys Fairfax pays their fair share, including our many visitors.

Fairfax needs these funds. Vote YES on Measure J.

TALIA FRIEDMAN
Fairfax Town Treasurer

CHRISTOPHER MORIN
Former Fairfax Police Chief

JOHN BAGALA
President, Marin Professional Firefighters IAFF-1775

SID JAMOTTE
Vice President of the Ross Valley Firefighters Association

JANET GARVIN
Former Fairfax Town Treasurer

AN ORDINANCE OF THE PEOPLE OF THE TOWN OF FAIRFAX, CALIFORNIA, AMENDING CHAPTER 3.10 OF TITLE 3 (REVENUE AND FINANCE) OF THE FAIRFAX MUNICIPAL CODE INCREASING THE RATE OF THE TOWN OF FAIRFAX TRANSACTIONS AND USE (SALES) TAX FROM THREE-QUARTERS PERCENT (0.75%) TO ONE PERCENT (1%) AND EXTENDING THE TERM OF THE TAX BY REMOVING ITS SUNSET

THE PEOPLE OF THE TOWN OF FAIRFAX DO HEREBY ORDAIN AS FOLLOWS:

WHEREAS, pursuant to California Revenue and Taxation Code section 7285.9 the Town of Fairfax (“Town”) is authorized to levy a Transactions and Use Tax for general purposes, subject to majority voter approval; and

WHEREAS, the People of the Town desire to amend Chapter 3.10 of the Fairfax Municipal Code increasing the Town’s Transactions and Use Tax (“TUT”) from the rate of three-quarters percent (.75%) to one percent (1%) on the sale and/or use of all tangible personal property sold at retail in the Town, and extending the term of the TUT by removing its sunset.

NOW, THEREFORE, THE PEOPLE OF THE TOWN OF FAIRFAX DO HEREBY ORDAIN AS FOLLOWS:

Section 1. Title and Text. This Ordinance shall be known as the “Fairfax General Transactions and Use Tax”, the full text of which is set forth in Attachment “1”, attached hereto and incorporated herein by reference.

Section 2. Approval by the Town Council. Pursuant to California Revenue and Taxation Code section 7285.9, this Ordinance was duly approved for placement on the ballot by a minimum two-thirds (2/3) supermajority of all members of the Town Council on March 4, 2026. 

Section 3. Approval by the Voters. Pursuant to California Elections Code section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the Town of Fairfax voting at the Special Municipal Election of June 2, 2026. It shall be deemed adopted when the Town Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.

Section 4. Operative Date. “Operative Date” for the Transactions and Use Tax means the first day of the first calendar quarter commencing more than 110 days after the date this Ordinance is adopted, as set forth in Section 3 above.

Section 5. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.

I hereby certify that the Fairfax General Transactions and Use Tax Ordinance was PASSED, APPROVED, AND ADOPTED by the People of the town of Fairfax on the 2nd day of June, 2026.

Stephanie Hellman, Mayor
Town of Fairfax

Attest:
Christine Foster
Deputy Town Clerk