Measure L 06/02/26 - Full Text

INTRODUCTION

The Board of Commissioners of the Firehouse Community Park Agency (the “Agency”) is placing a special tax measure on the ballot for the purpose of maintaining, operating, and enhancing park facilities and services for the benefit of the community, and establishing a stable, locally controlled funding source that cannot be taken by the State of California.

SPECIAL PARCEL TAX AUTHORIZATION

Upon approval of this proposition by at least two-thirds of the voters voting on the proposition, the Firehouse Community Park Agency shall be authorized to levy a special parcel tax at an initial annual rate of $150 per parcel in Fiscal Year 2026–27, replacing and continuing the special parcel tax approved by voters in June 2022 (Measure M), which is scheduled to expire at the end of Fiscal Year 2025–26. The annual rate may be increased in each subsequent year by an amount not to exceed three percent (3%).

For purposes of this measure, the Special Tax shall be levied annually on each taxable parcel of real property containing improvements within the jurisdiction of the Firehouse Community Park Agency, as shown on the official tax rolls of the County of Marin.

If approved, the special tax shall be levied for four (4) fiscal years, beginning July 1, 2026 and ending June 30, 2030, and shall be subject to all accountability requirements specified below.

EXEMPTIONS FROM PARCEL TAX

All property that would otherwise be exempt from property taxes shall also be exempt from the Special Tax.

ACCOUNTABILITY REQUIREMENTS

The provisions in this section are specifically included in this proposition in order that voters and taxpayers in the Agency may be assured that funds are spent wisely and in compliance with California Government Code Sections 50075.1 and 50075.3. As required by law, proceeds of the Special Tax shall be deposited into a special account established by the Agency and shall be applied only to the specific purposes identified below.

The Board of Commissioners of the Agency has directed the chief fiscal officer of the Agency to file an annual report with the Board no later than January 1 of each year containing (a) the amount of Special Tax funds collected and expended and (b) the status of any project required or authorized to be funded.

STATEMENT OF PURPOSES

The purpose of the ballot measure is to maintain, operate, and enhance park facilities and services for the benefit of the community, and to establish a locally controlled funding source that cannot be taken by the State of California. Proceeds of the Special Tax shall be used to finance the costs of operation, maintenance, improvement, acquisition, and construction of park facilities and the provision of park services.

More specifically, the Special Tax shall be used to support the following:

1. The costs of operating, maintaining, improving, repairing, and replacing park facilities and infrastructure, including but not limited to park grounds and landscaping, playground equipment and structures, restroom facilities, pathways and trails, picnic and recreational areas, sports fields and courts, and park buildings and structures.
2. The costs of park programs and services provided for community benefit.
3. The costs of acquiring and constructing new park facilities and improvements.
4. Capital costs of the existing facilities described above, including but not limited to the costs of planning, design, engineering, and construction management.
5. The costs of applying for and administering grants from private and federal, state, and local government sources.
6. The costs of Agency administration related to the Special Tax.