Muir Beach Community Services District
To provide critical funding for fire protection services, including firehouse maintenance, emergency preparedness and equipment upgrades, shall Muir Beach CSD Ordinance No. 2026-1, which imposes an annual $386.00 parcel tax for 10 years, with the amount of $61,374 to be raised annually, and with annual CPI adjustment, be approved and shall the Muir Beach CSD appropriations limit be increased by the amount of this voter approved tax?
YES NO
Votes required to pass: 2/3 voter approval.
Arguments and Rebuttals in "support of" or in "opposition to" the proposed laws are the opinions of the authors.
Impartial analysis by County Counsel of Measure M
Muir Beach Community Services District Parcel Tax Measure
Measure M
This Measure was placed on the ballot by the Board of Directors of the Muir Beach Community Services District.
If this Measure is approved by two-thirds of the votes cast on this special tax proposal, the Muir Beach Community Services District will levy a parcel tax beginning July 1, 2026, with the levy continuing until June 30, 2036. If approved, beginning on July 1, 2026, the rate of the special tax shall be $386 per parcel. Each fiscal year thereafter, the District Board may adjust the rate by the Consumer Price Index for the San Francisco Area. The Muir Beach Community Services District estimates revenue from this Measure will be approximately $61,374 annually, plus the annual rate increase, if any.
An exemption from this special tax may be granted upon application by an owner whose household income is 80% or below the median household income for Marin County residents and the parcel is used solely as an owner-occupied single family residence.
The stated purposes for the funds raised by this special tax are for fire protection services, including firehouse maintenance, emergency preparedness and equipment upgrades.
s/BRIAN E. WASHINGTON
County Counsel
Argument in favor of Measure M
The Muir Beach CSD, which oversees the Muir Beach Volunteer Fire Department (MBVFD), resolved to place Measure M before the voters to ensure that MBVFD can cover routine operational expenses in the future. MBVFD has been supported by a voter approved parcel tax since 2016 (Measure L) but that has expired after 10 years. A financial analysis shows that without this parcel tax renewal the department will not be able to operate safely or effectively in the future. A community survey indicated majority support for a new tax.
Measure M establishes a 10 year $386 parcel tax – an increase of 35%. Future annual increases will be pegged to changes in the San Francisco – Bay Area Consumer Price Index to keep up with inflation. The fire department is also supported by donations from the Muir Beach Volunteer Fire Association and by the Measure W transient occupancy tax as well as grants. MBVFD must have steady and sufficient operating revenue and cannot base future operations on donations and grants alone as those are not predictable income sources.
Through thrift the department has saved enough funds to start building this year, after 30 years of efforts, a new firehouse. Firehouse construction expenses will exhaust all MBVFD reserve funds in 2026. MBVFD uses outdated equipment that is carefully maintained and kept in service. Our firefighters must have safer, more modern protective equipment. MBVFD engines will need expensive maintenance to remain in safe operation before the department can afford to replace them. MBVFD needs to outfit its new firehouse and anticipate further volunteer recruitment. For about a dollar a day we can protect the health and safety of our volunteers and provide rapid emergency response to our tiny, isolated community.
MUIR BEACH COMMUNITY SERVICES DISTRICT
David Taylor, Director
CHRIS GOVE
Chief, Muir Beach Fire Department
LESLIE RIEHL
Muir Beach Resident
KERRY WYNN
Member, Muir Beach Disaster Council
COALITION OF SENSIBLE TAXPAYERS
Mimi Willard, President
Argument against Measure M
No argument against Measure M was filed.