SPECIAL TAX MEASURE FOR MARIN COUNTY SERVICE AREA 27
FINDINGS
The County of Marin, County Service Area 27 (the “County”) has determined that:
- County Service Area 27 has supported a local voter-approved funding for paramedic services provided by the Ross Valley Paramedic Authority; and
- The community is committed to continuing the parcel tax that supports the Ross Valley Paramedic Authority to provide high-quality fire department paramedic and pre-hospital emergency medical care; and
- For decades County Service Area 27 has supported the parcel tax funding, which is set to expire on June 30, 2027; and
- The Ross Valley Paramedic Authority will be forced to reduce paramedic services if this funding expires and the special parcel tax is not renewed; and
- Without local parcel tax funding, a significant portion of revenue would be cut from the Ross Valley Paramedic Authority’s budget; and
- This funding is currently used to retain highly qualified firefighter paramedics, maintain rapid 9-1-1 emergency response times, preserve the number of on-duty paramedics ready to respond to accidents and medical emergencies, and maintain access to lifesaving emergency medical training and equipment for local paramedics; and
- The Ross Valley Paramedic Authority has proven itself to be a fiscally responsible steward of finances; and
- By law, 100 percent of parcel tax funding remains under local control of the County of Marin to benefit Ross Valley Paramedic Authority and cannot be taken or redirected by the State.
TERMS
It is the sole purpose and intent of this measure pursuant to Article XI of the California Constitution, to impose a special tax on residential and nonresidential property within the County of Marin, County Service Area 27 (County), the proceeds of which shall be used exclusively to fund paramedic and/or emergency medical services. This parcel tax is neither an ad valorem tax on real property nor a transaction or sales tax on the sale of property. It is an excise tax on the privilege of using County services. It is a special tax and requires two-thirds voter approval.
A. Amount and Basis of Tax
This qualified special tax shall authorize the County to annually levy a special tax of $107.50 per Parcel of Taxable Real Property beginning July 1, 2027, continuing for a period of four (4) years. Beginning July 1, 2028, the rate of the qualified special tax shall be increased “up to” $4.00 each year to account for increases in the cost of operations.
This qualified special tax is estimated to raise $84,000 in year one local funding for the County Service Area 27. The amount of annual local funding raised by this qualified special tax will vary from year-to-year due to changes in the number of parcels subject to the levy and the annual adjustment.
“Parcel of Taxable Real Property” is defined as any unit of real property in the County that receives a separate tax bill for ad valorem property taxes from the County Tax Collectors’ Office(s). All property that is otherwise exempt from or upon which no ad valorem property taxes are levied in any year shall also be exempt from the special tax in such year.
B. Definitions
The definitions given in this section shall govern the construction of this chapter (a) Floor area. "Floor area" means the total enclosed area of all floors of a building measured to the outside face of the walls. (b) Nonresidential Use. "Nonresidential use" means any building which is designed, intended, or used for any purpose other than residential use, including, but not limited to, commercial, industrial and office uses. A hotel, motel and all residential units contained therein, as defined below, shall be treated as a nonresidential use. (c) Residential Unit. "Residential unit" means as each building or portion thereof, containing one or more rooms, a separate bathroom, and a single kitchen.
C. Appropriations Limit
Pursuant to California Constitution Article XIIIB and applicable laws, the appropriations limit for the County will be adjusted periodically by the aggregate sum collected by levy of this qualified special tax.
Specific Purposes. The proceeds of the special tax shall be applied only to the specific purposes identified above. The proceeds of the special tax shall be deposited into a fund, which shall be kept separate and apart from other funds of the County.
Collection of the Tax. Beginning July 1, 2027, if adopted by voters, the special tax shall be collected by the County Tax Collector of Marin County (“County Tax Collector”) and shall be levied annually for a period of four (4) years. The special tax shall be collected at the same time, in the same manner, and subject to the same penalties as ad valorem property taxes collected by the County Tax Collector. Unpaid special taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. With respect to all general property tax matters within its jurisdiction, the County Tax Collector shall make all final determinations of tax exemption or relief for any reason, and that decision shall be final and binding.
G. Severability
The Board hereby declares, and the voters by approving this Measure concur, that every section and part of this Measure has independent value, and the Board and the voters would have adopted each provision hereof regardless of every other provision hereof. Upon approval of this Measure by the voters, should any part of the Measure or taxing formula be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts of the Measure or taxing formula hereof shall remain in full force and effect to the fullest extent allowed by law.