San Rafael Library Protection 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.
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:
- To staff, provide, and maintain hours of operation, services, equipment, and materials at the San Rafael Public Library; and
- 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:
- “Library” means the San Rafael Public Library;
- “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.
- “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.
- “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.
- “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.”
- “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.
- “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 “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.
- “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 Francisco-Oakland-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.
3.36.070 – Exclusions and Exemptions.
- 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.
- The tax imposed by this chapter shall not be levied in any tax year upon any federal, state or local governmental entity.
- 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.