November 5, 2024 - Measure L

IMPARTIAL ANALYSIS BY CITY ATTORNEY OF MEASURE L

MEASURE L

Measure L is the “City of Mill Valley Transactions and Use Tax Measure.” If approved by the voters, it would adopt a new local Transactions and Use Tax Ordinance (the “Sales Tax Ordinance”). Measure L would increase the City’s existing sales tax rate by 1%, or one cent, on every dollar of taxable sales of goods in the City, and on the taxable storage, use or consumption in the City of goods purchased.

The Measure would be a general tax, which means the tax revenue could be spent for all general governmental purposes. The City estimated that this Measure will raise approximately $4,200,000 per year in new local revenue for use by the City. The City Council’s adopted ballot question states this new revenue would be used for City services and facilities, including: wildfire prevention and public safety; roads, bridges, and emergency routes; storm drains; library, recreation, and parks, and general government use. The Sales Tax Ordinance would be in effect for 10 years. Measure L was placed on the ballot by unanimous vote of the City Council.

The Sales Tax Ordinance provides that the revenue will be collected by the State of California under a contract with the City, and the revenue will be paid over to the City. In addition to the City’s budget process and annual independent audit, which are available to the public, additional accountability over the Sales Tax Ordinance will be provided through a Citizens Oversight Committee to be appointed by City Council to monitor sales tax revenue and expenditures and provide reports to the City Council and public at least annually. The City Council shall establish the qualifications for appointment to this Committee, the number of members, the terms of office, and specific duties by Resolution. Financial information also is disclosed in the City’s Annual Comprehensive Financial Report and other public documents. The total sales tax rate paid in Mill Valley, which includes the sales tax collected for the State of California, Marin County, and other public agencies, is 8.25% now. If the Measure is approved by the voters, the total sales tax rate paid in the City would be 9.25%, subject to any changes in state law. Sales tax is not collected on items such as prescription medications or food bought as groceries.

Article XIIIC of the California Constitution, commonly known as Proposition 218, requires that the proposed general tax be approved by a majority of the voters voting on the Measure. A “yes” vote on Measure L is to adopt the Sales Tax Ordinance. A “no” vote on Measure L is to not adopt the Sales Tax Ordinance.

s/INDER KHALSA
City Attorney
City of Mill Valley

The above statement is an impartial analysis of Measure L. If you desire a complete copy of the Sales Tax Ordinance, please call the City Clerk at (415) 388-4838 and a copy will be sent to you at no cost.

ARGUMENT IN FAVOR OF MEASURE L

Mill Valley is a great town: the landscape is picturesque, the community is friendly, and our library and recreation facilities are enviable. Our City consistently balances the budget, maintains a surplus for emergencies, and has some of the lowest municipal tax rates in Marin County.

However, we rely heavily on infrastructure developed in the 100+ years since the founding of our town. In 2023, the Infrastructure Funding Study Committee, comprised of 15 residents, assessed that infrastructure: the roads, bridges, and buildings that keep Mill Valley functioning, and the flood, erosion, and fire controls that keep us safe.

After four months of public meetings, the committee identified urgent needs and unanimously recommended the City seek voter approval for short-term funding to make investments and repairs. Voting ‘YES’ on Measure L will immediately fund three essential areas for investment: public safety, building maintenance, and community well-being.

By reducing our risk from catastrophic wildfire, flooding, landslides, and sea-level rise, we can protect our families from the devastating effects of climate change. By addressing the maintenance of city-owned buildings, we can make sure residents of Mill Valley enjoy our community center and library for decades to come. And, by investing in our roads, sidewalks, parks, and playing fields, we can improve the day-to-day lives of every member of our community.

To make sure the City achieves these goals expediently and efficiently, Measure L sunsets after just 10 years. With strong spending guardrails and built in fiscal accountability, the funds can only be expended on infrastructure - and a Citizens Oversight Committee will ensure that every cent is accounted for.

Measure L is unanimously supported by our City Council and endorsed by the Mill Valley Chamber of Commerce, The Coalition Of Sensible Taxpayers and 10 former Mill Valley mayors.

We love Mill Valley - keeping it safe, vibrant, and beautiful is our priority.

Join us. Vote ‘YES’ on Measure L.

Learn more: https://yesformillvalley.com/

DENNIS FISCO
Former Mayor, City of Mill Valley

AL GRUMET
Co-Chair, Sustainable Mill Valley

MILL VALLEY CHAMBER OF COMMERCE
Stacey Lamirand, Chair, Board of Directors

KENDRA POLLACK
The Redwoods Board Member

PAULA REYNOLDS
Former President, Mill Valley School District Board of Trustees

ARGUMENT AGAINST MEASURE G

No argument against Measure L was filed.