Town of San Anselmo
AN ORDINANCE OF THE TOWN OF SAN ANSELMO ADDING CHAPTER 9 "PARAMEDIC SERVICES TAX" TO TITLE 8 "FINANCE, REVENUE, AND TAXATION" TO CONTINUE THE LEVY OF A SPECIAL TAX TO FINANCE PARAMEDIC SERVICES
The people of the Town of San Anselmo do hereby ordain as follows:
Chapter 9 "Paramedic Services Tax" is hereby added to Title 8 "Finance, Revenue, and Taxation" as follows:
8-9.01 - Title. This chapter shall be known as the "Paramedic Services Tax" and is adopted pursuant to Article XIII A, Section 4, and Article XIII C of the California Constitution and all other applicable provisions of law.
8-9.02 - Special Tax Imposed. A special tax for the purpose of paramedic and pre-hospital emergency services ("Paramedic Tax") shall be imposed on all developed parcels of real property within the Town of San Anselmo for each fiscal year commencing with fiscal year 2027-2028 as follows:
- Residential Uses: A tax of $107.50 per residential unit, as defined in Section 10-3.1702 of the San Anselmo Municipal Code, on a parcel shall be imposed for fiscal year 2027-2028. Beginning with fiscal year 2028-2029, the Town Council may approve an annual increase to said amount of up to $4.00 annually to a maximum of up to $118.00 for fiscal year 2030-2031.
- Non-Residential Uses: A tax of $107.50 per 1,000 square feet of structure on the parcel shall be imposed for fiscal year 2027-2028. Beginning with fiscal year 2028-2029, the Town Council may approve an annual increase to said amount not to exceed $4.00 annually to a maximum of up to $118.00 for fiscal year 2030-2031.
The records of the Marin County Assessor as of March 1st of each year shall determine the use and improvement of each parcel for calculation of the Paramedic Tax applicable to that parcel in the following fiscal year.
For purposes of this Ordinance, the term "parcel" shall mean a parcel of real property having a separate assessor's parcel number as shown on the last equalized assessment roll for the County of Marin.
8-9.03 - Annual Report and Approval of Tax Levy. The Town Council shall receive an annual report regarding the Paramedic Tax pursuant to California Government Code section 50075.3. In addition, the Town Council shall annually approve a resolution establishing the amount of the special tax levy, in an amount that does not exceed the maximum amount specified in this Ordinance. The special tax shall not be measured by value of the property.
8-9.04-Special Account. Pursuant to California Government Code section 50075.1, the proceeds of the Paramedic Tax shall be placed in a special fund to be used solely for the purpose of providing paramedic and pre-hospital emergency services.
8-9.05-Collection. The Paramedic Tax shall be collected in the same manner, on the same dates, and shall be subject to the same penalties and interest as other charges and taxes fixed and collected by the County of Marin on behalf of the Town of San Anselmo. Said special tax, together with all penalties and interest thereon, shall constitute a lien upon the parcel upon which it is levied until it has been paid, and said special tax, together with all penalties and interest thereon, shall, until paid, constitute a personal obligation to the Town of San Anselmo by the persons who own the parcel on the date the tax is due.
8-9.06 - Exemptions. The Paramedic Tax shall not be imposed upon any parcel that is exempt from the special tax pursuant to any provision of the Constitution or any applicable law.
8-9.07 - Termination of Provisions. This Ordinance shall be null and void as of twelve o'clock midnight, June 30, 2031, and shall have no force and effect whatsoever after said time and date. Notwithstanding the previous sentence, Section 8-9.05 relating to the collection and enforcement of liens or obligations for the Paramedic Tax previously levied hereunder, shall continue in effect until such time as the collection and enforcement procedures have been completed.
8-9.08 - Accountability Measures. The Town Finance Director shall annually file a special tax accountability report with the Town Council. The annual report shall contain both of the following: (a) the amount of funds collected and expended for the Paramedic Tax and (b) the status of any project required or authorized to be funded by such special tax, as required by California Government Code section 50075.3, as such law is amended from time to time.
8-9.09 -Appropriations Limit. The Appropriations Limit of the Town of San Anselmo established under California Constitution Article XIIIB, section 6, shall be increased by the proceeds received from the Paramedic Tax.
8-9.10 - Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid or unconstitutional by any court of competent jurisdiction, such invalidity or unconstitutionality shall not affect any other provision or application, and to this end the provisions of this Ordinance are declared to be severable. The Town Council, and the electorate by referendum, do hereby declare that they would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, or part or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, parts or portions thereof be declared invalid or unconstitutional.
8-9-.11- Effective Date. This Ordinance shall be adopted and become effective only if approved by two-thirds of the voters voting thereon at an election to be held on November 3, 2026.
8-9.12 - Authorization. The Mayor is hereby authorized to attest to the adoption of this Ordinance by signing below.
I hereby certify that the foregoing Ordinance was passed, approved, and adopted by the people of the Town of San Anselmo voting on the 3ʳᵈ day of November, 2026.
Steve Burdo
Mayor
Attest: Serge Avila
Town Clerk