SOUTHERN MARIN FIRE PROTECTION DISTRICT
MEASURE U
MEASURE U: Southern Marin Fire Protection District Local Emergency
Medical Response and Fire Protection Measure. To
maintain local emergency medical/fire protection
services; improve the ability to react to/contain wildland
fires; attract/retain qualified professional paramedics
and firefighters; and maintain high cardiac and stroke
survivability standards and 9-1-1 fire response times;
shall the Southern Marin Fire Protection District
establish a $200/annual parcel tax to protect local
funding, providing $3,000,000 annually, until ended by
voters, with citizen oversight, independent audits, all
funds staying local?
YES NO
COUNTY COUNSEL’S IMPARTIAL ANALYSIS OF MEASURE U
SOUTHERN MARIN FIRE PROTECTION DISTRICT SPECIAL PARCEL TAX MEASURE
If this Measure is approved by a 2/3 vote of the
voters, the Southern Marin Fire Protection District will be
authorized to levy a special parcel tax of $200 annually for
local emergency medical response and fire protection.
If approved, this special parcel tax will take effect on
July 1, 2019, and will continue until ended by the voters.
This special tax will raise approximately $3,000,000
annually with independent audits and citizen oversight of
expenditures. All funds shall be expended locally. The
specific purpose of this special parcel tax is to maintain
local emergency medical and fire protection services,
improve the ability to react to and contain wildland
fires, attract and retain qualified professional paramedics
and firefighters, and maintain high cardiac and stroke
survivability standards and 9-1-1 fire response times.
s/BRIAN WASHINGTON
Marin County Counsel
ARGUMENT IN FAVOR OF MEASURE U
The Southern Marin Fire Protection District offers our
region one of the top fire and emergency medical response
teams in Northern California – keep it that way by voting
YES on U!
The headlines keep coming—Biggest Fires Ever
in California! More Wildfires Burning! Southern Marin
County’s diverse terrain—coastal and hill-lands, urban
forest, and suburban areas—are in danger of experiencing a
tragedy like what we saw this summer, if we’re unprepared.
Vote YES on U continue to save lives!
In an emergency, EVERY second counts. Doctors say
the brain starts to deteriorate 5-minutes after a person stops
breathing. Vote Yes on U -- protect 911 times and save lives!
YES on U helps your local firefighters and paramedics:
- Maintain local emergency medical services
- Attract/ retain qualified professional paramedics
- Maintain high cardiac/stroke survivability
responses
- Prevent/ contain regional wildland fires
- Attract/retain experienced professional firefighters
Nearly two-thirds of all the District’s calls are for
medical emergencies like heart attacks and strokes. And
as we saw again this summer, a wildland fire would be
devastating for our community if we are unprepared. YES
on U ensures that your local firefighters can prevent and
contain wildland fires and stay ready for natural disasters.
Vote YES on U -- keep our families, friends and neighbors
safe!
YES on U protects services for ALL communities in
our District. Southern Marin is a huge territory. Yes on U
ensures your local firefighters and paramedics can get to
every corner of our district quickly. Vote YES on U!
Yes on U continues our high local standards for fiscal
accountability and transparency, including independent
citizen’s oversight, annual audits, and yearly reports back to
the community to ensure all funds are spent as promised—
not for any other purpose.
Join Southern Marin first responders and your
neighbors in voting YES on U.
s/TRAVIS FOX
President, Southern Marin FPD Firefighters Association
s/TAHOE BOAZ
Sausalito Resident and Emergency Medical Technician
s/JILL KOGAN BLAKE
Mill Valley Sepsis Survivor
s/CATHRYN A. HILLIARD
Tamalpais Valley Medical Emergency Survivor
s/SANDRA LEACH
70-year District resident and taxpayer
ARGUMENT AGAINST MEASURE U
No argument against Measure U was filed.
FULL TEXT OF MEASURE U
ORDINANCE NO. 2018/2019-01
AN ORDINANCE OF THE SOUTHERN MARIN
FIRE PROTECTION DISTRICT ENACTING
A SPECIAL PARCEL TAX TO FUND FIRE
PROTECTION AND EMERGENCY SERVICES
SUBJECT TO THE APPROVAL OF THE VOTERS
WHEREAS, the Southern Marin Fire Protection
District provides among the best emergency protection
services in Northern California; and
WHEREAS, the District is a leader in meeting cardiac
and stroke survivability standards, ensuring that our
residents have fast emergency responses when they have
heart attacks or strokes; and
WHEREAS, ever since the District was formed in
1999, Sacramento has taken more than $5,500,000 in our
locally controlled funding from our local fire department;
and
WHEREAS, these state takeaways, and other changes
in State laws, are making it harder and harder to guarantee
the level of services that our residents expect and deserve;
and
WHEREAS, over the last few years, parcel tax
funding for the District has been fixed at 2006-levels, but
the number of calls for local firefighters and paramedics
continues to increase, with more than four thousand last
year alone; and
WHEREAS, the American Heart Association says
brain deterioration starts four to six minutes after a person
stops breathing, and the average 9-1-1 response times in
our community is longer than that; and
WHEREAS, in the past few years, the District has
done what it can to cut the budget, win grant funding, and
still provide excellent fire and emergency medical services;
and
WHEREAS, the District was a leader in reform,
becoming the first in the County to enact pension reform;
and
WHEREAS, despite our best efforts, the District still
has significant financial needs. There is simply no more
room to cut and continue to provide vital life-saving
services; and
WHEREAS, a recent community survey showed that
District residents overwhelmingly favor maintaining the
District’s excellent fire and emergency medical response
services, including maintaining emergency medical
services, maintaining high cardiac and stroke survivability
standards, attract and retain qualified paramedics, maintain
local fire protection and current 9-1-1 fire response times,
improving the District’s ability to react to and contain
wildland fires, and other critical services that save lives and protect property; and
WHEREAS, Southern Marin is in an area at risk
for earthquakes and wildland fires, and is in danger of
experiencing a tragic incident if we are not prepared, as we
saw last October; and
WHEREAS, this measure works to prevent wildland
fires by clearing vegetation and staying prepared, and
maintains professional firefighters and paramedics, who
are essential to quality responses when these disasters
inevitably occur; and
WHEREAS, this measure will make it possible to
maintain our excellent 9-1-1 fire and emergency medical
response times, ensuring that we can save lives and protect
the community; and
WHEREAS, 65% of our 9-1-1 calls are for medical
emergencies, such as heart attacks and strokes; and
WHEREAS, this measure will make sure our residents
receive emergency medical care quickly and prevent
response times from getting longer; and
WHEREAS, the District provides services to a huge
part of our County, and this measure will ensure that our
local firefighters and paramedics and provide fast 9-1-1
fire and emergency medical responses across the district,
keeping all of our residents safe and protected; and
WHEREAS, the Southern Marin Fire Protection
District is one of the few fire districts in the County that
does not have a dedicated public source of funding for our
vital fire and emergency medical response services; and
WHEREAS, this measure will ensure that the District
is financially stable and able to continue offering these
lifesaving response services; and
WHEREAS, this measure enacts a robust
accountability system, including citizen oversight and
annual independent audits to ensure that all funds are spent
properly; and
WHEREAS, this measure also contains exemptions
for low-income seniors, ensuring that vulnerable residents
can be protected while still receiving high quality fire and
emergency medical services; and
WHEREAS, these funds can only be used for local fire
and emergency service purposes – Sacramento politicians
can’t touch one cent; and
WHEREAS, the special tax authorized by this
Ordinance is authorized by Sections 13911 and 13913 of
the California Health and Safety Code and Sections 53978
and 50075 of the California Government Code. It will
be submitted to District voters at the November 6, 2018
election and will be approved if two-thirds of voters voting
on the measure vote in favor of it
Be it ordained by the Board of Directors of the Southern
Marin Fire Protection District the following:
SECTION 1. AUTHORITY
The District enacts this ordinance in accordance
with the authority granted to Fire Protection Districts
pursuant to Sections 13911 and 13913 of the California
Health and Safety Code and Section 53978 of the California
Government Code.
SECTION 2. RECITALS
All Recitals contained in this Ordinance are true
and correct and are incorporated herein by reference.
SECTION 3. DEFINITIONS
For the purposes of this Ordinance, the following
terms shall have the meanings provided below:
A. “Administrator” means an official of the
District, or designee thereof, responsible for carrying out
the provisions of this Ordinance.
B. “Assessor’s Parcel Number” means the
Parcel and Parcel Number as assigned by the Marin County
Assessor on the equalized tax roll.
C. “Board” means the Board of Directors of
the District.
D. “Business Use Parcel” means a Taxable
Parcel that has been developed for use other than residential
uses based on County use codes.
E. “County” means the County of Marin.
F. “County Assessor” or “Assessor” means
the County Assessor of County of Marin.
G. “County Assessor’s parcel” means a lot or
Parcel with an assigned Assessor’s Parcel Number used by
the County Assessor in preparing the tax roll.
H. “District” means the Southern Marin Fire
Protection District.
I. “Fiscal Year” means the period starting
July 1 and ending the following June 30.
J. “Improved square footage” means building
area as shown on the equalized tax roll of the County as of
January 1 of each Fiscal Year.
K. “Parcel” means any County Assessor’s
parcel in the District based on the equalized tax roll of the
County as of January 1 of each Fiscal Year.
L. “Residential use parcel” means a taxable
parcel with one or more units developed for residential
uses based on County use codes.
M. “Special tax” means the special parcel tax
authorized and imposed by this Ordinance.
N. “Taxable parcel” means any Parcel that is
not a Tax-Exempt Parcel.
O. “Tax exempt parcel” means any parcel that
is exempt from (1) the special tax, as provided for in this
Ordinance; or (2) the levy of general ad valorem property taxes under California law, including but not limited to
public streets; schools; parks; and public drainage ways,
landscaping, wetlands, greenbelts, and open space.
P. “Undeveloped parcel” means a taxable
parcel that does not contain improved square footage
shown on the equalized tax roll of the County as of January
1 of each Fiscal Year. The term “undeveloped parcel” shall
not include any property submerged by the waters of San
Francisco Bay.
Q. “Unit” means for a taxable parcel, a
dwelling unit as shown on the equalized tax roll of the
County as of January 1 of each Fiscal Year.
SECTION 4. TAX IMPOSED
A. An annual special tax at the rates set forth
in Section 5 is hereby imposed on every taxable parcel
within the District.
B. The special tax constitutes a debt owed by
the owner of each parcel to the District.
C. The special tax shall be levied and
collected on each parcel within the District for which the
owner receives a separate ad valorem property tax bill.
D. Tax exempt parcels are exempt from any
liability for the special tax.
SECTION 5. TAX RATES
A. The rate of the special tax for each type of
taxable parcel shall be as set forth in the table below.
| Parcel Type |
Tax Rate, per parcel, unit, or improved square foot |
| Residential Use Parcel |
$200 per unit |
| Business Use Parcel |
$0.18 per improved square foot |
| Undeveloped Parcel |
$150 per parcel |
B. After the first year that the special tax is
levied, to keep the tax on each taxable parcel in constant
first year dollars for each year, the tax rates listed in the
above table shall be automatically adjusted annually by
five percent (5%). Thereafter the then-current tax rates
shall be automatically adjusted annually by five percent
(5%). In lieu of the automatic annual adjustment of the tax
rates, the District Board of Directors may in any year, by
resolution, adjust the then-current rates by an amount less
than five percent (5%).
C. If a taxable parcel is used for both
residential uses and business uses, the tax rate shall be the
rate for primary usecode for the parcel.
D. The assessment roll data of the Marin County Tax Assessor as of January 1 of each year and
District records shall be used to determine the actual use
of each parcel of real property for purposes of determining
the amount of the special tax for each parcel.
E. For parcels divided by Tax Rate Area
lines, the amount of the special tax for the portion of the
parcel within Marin County shall be calculated at the same
rates as set forth above. For properties wholly within Marin
County and divided by Tax Rate Area lines into multiple
parcels, the property shall be taxed as a single parcel at the
rates set forth above.
SECTION 6. EXEMPTIONS
A parcel shall be exempt from the special tax if
it is owned and occupied by at least one individual who
is at least 65 years old and whose combined household
income is at or below the income level qualifying as
“low income” for a family of such size under Section 8
of the United States Housing Act of 1937 (42 U.S.C.A.
Sections 1437 et seq.). Qualifying property owns must
apply for this exemption. The application process will be
in the form of self-certification under penalty of perjury.
Applications for this exemption must be submitted to the
Administrator in the manner and at the time established by
the Administrator. Applications for this exemption shall be
on forms provided by the Administrator and shall provide
such information as the Administrator may require. If the
Administrator determines the need to audit an application,
the Administrator may require additional information,
including but not limited to federal income tax returns and
W-2 forms of owner-occupants eligible for this exemption.
SECTION 7. COLLECTION OF TAX
The special tax may be collected in the same
manner as ordinary ad valorem taxes are collected and, if
collected in that manner, shall have the same lien priority
and be subject to the same penalties and the same procedure
and sale in cases of delinquency as provided for ad valorem
taxes collected by the County of Marin. The District Board
of Directors may provide for other alternative methods of
collection of the special tax by resolution.
SECTION 8. COLLECTION OF UNPAID TAX
The amount of the special tax, any penalty, and any
interest imposed under the provisions of this Ordinance
shall be deemed a debt owed to the District. Any person
owing money to the District under the provisions of this
Ordinance shall be personally liable to an action brought in
the name of the District, at its option, for the recovery for
such amount.
SECTION 9. USE OF TAX REVENUE
A. Revenue from the special tax, including
penalties and interest thereon, shall be used for fire
protection and emergency services, including but not limited to, maintaining local emergency medical services;
attracting and retaining qualified professional paramedics;
maintaining high cardiac and stroke survivability standards;
maintaining local fire protection; maintaining current 9-1-1
fire response times; and improving the District’s ability to
react to and contain wildland fires.
B. At the District Board of Directors’
discretion, revenue from the special tax, including
penalties and interest thereon, may also be used to pay for
the costs of holding an election to seek voter approval of
this Ordinance, for the costs of administering the special
tax, and for the costs of defending the special tax and this
Ordinance, including attorneys’ fees and related costs.
SECTION 10. ACCOUNTABILITY
In accordance with the requirements of California
Government Code Sections 50075.1 and 50075.3, the
following accountability measures, among others, shall
apply to the special tax:
A. A separate, special account, referred to
as the Emergency Medical Response and Fire Protection
Tax Fund, shall be created, into which the proceeds of the
special tax, including penalties and interest earned on such
proceeds, must be deposited.
B. The specific purposes of the special tax are
for the funding fire protection and emergency services and
for related election, administration, and legal fees as set
forth in Section 7. The proceeds of the special tax shall be
applied only to those specific purposes.
C. The Administrator shall annually prepare
and submit to the District Board of Directors a report
regarding the special tax funds collected and expended,
as well as any other information required by Government
Code sections 50075.1 and 50075.3.
SECTION 11. ANNUAL AUDITS AND OVERSIGHT COMMITTEE
A. Annually the District retains an
independent auditor to conduct an audit of and provide
audited financial statements for all of the District’s financial
activities. The auditor shall include an accounting of the
revenue received from the tax and expenditures thereof in
the audited financial statements. The auditor’s report shall
be presented to the Board and the committee established by
subsection B and made available to the public.
B. There shall be a five-person committee
of members of the public to review and report on the
revenue and expenditure of funds from the tax adopted
by this Ordinance. No later than June 30, 2019, the Board
shall adopt a resolution establishing the composition of
the committee, the manner and timing of appointment of
members of the committee, and the duties of the committee.
SECTION 12. INTERPRETATION, APPLICATION, AND APPEAL OF SPECIAL TAX FORMULA AND PROCEDURES
A. Any taxpayer who feels the amount of
the special tax assigned to a parcel is in error may file a
notice with the Administrator appealing the levy of the
special tax. The Administrator then will promptly review
the appeal and, if necessary, meet with the applicant. If
the Administrator verifies that the special tax levied on
the applicant’s parcel should be modified or changed, the
special tax levy will be corrected and, if applicable in any
case, a credit or refund will be granted. The appeal must
be filed not later than one year after having paid the special
tax that is disputed.
B. Interpretations may be made by the
District, by Resolution or Ordinance of the Board, for
purposes of clarifying any vagueness or ambiguity as it
relates to the special tax rate, the classification of properties,
or any definition applicable to the special tax.
C. Without Board approval, the Administrator
may make minor, non-substantive administrative and
technical interpretations of the provisions of this Ordinance
for purposes of administrative efficiency or convenience or
to comply with new applicable federal, state, or local law,
so long as any interpretation does not materially affect the
rate and manner of collection of the special tax.
SECTION 13. AMENDMENTS
This Ordinance may only be amended by a vote
of the people if the amendment would result in the special
tax being imposed, extended, or increased in a manner not
authorized by this Ordinance as originally approved by the
voters, or if the amendment would substantially alter the
purpose of the special tax. The District Board of Directors
may enact other amendments, including but not limited
to amendments necessary to implement or administer the
special tax.
SECTION 14. EXPIRATION OF TAX
The authority to levy the special tax shall remain in
effect unless a later ordinance is adopted and approved by
the voters that either repeals the special tax or establishes a
date that the authority to levy the special tax shall terminate.
SECTION 15. ADJUSTMENT OF APPROPRIATIONS LIMIT
Pursuant to California Constitution Article XIIIB, the
appropriation limit for Southern Marin Fire Protection
District is hereby increased by the aggregate sum authorized
to be levied by this special tax for fiscal year 2019-20 and
each year thereafter.
SECTION 16. ORDINANCE PUBLICATION
A. A summary of this Ordinance shall
be published and a certified copy of the full text of this Ordinance shall be posted in the office of the Southern
Marin Fire Protection District Clerk at least five (5) days
prior to the Board of Directors meeting at which it is
adopted.
B. A summary of this Ordinance shall be
published within fifteen (15) days after the adoption,
together with the names of the Board of Directors voting for
or against same, in the Independent Journal, a newspaper
of general circulation in the County of Marin, State of
California.
SECTION 17. COMPLIANCE WITH THE CALIFORNIA ENVIRONMENTAL QUALITY ACT
This Ordinance is exempt from the California
Environmental Quality Act (Public Resources Code §§
21000 et seq., “CEQA,” and 14 Cal. Code Reg. §§ 15000
et seq., “CEQA Guidelines”). The special tax authorized
by this Ordinance is a special tax that can only be used
to fund the projects, facilities, and services described in
the Ordinance but does not approve any of the described
projects or services. As such, under CEQA Guidelines
section 15378(b)(4), the special tax is not a project within
the meaning of CEQA because it creates a government
funding mechanism that does not involve any commitment
to any specific project or service that may result in a
potentially significant physical impact on the environment.
If revenue from the tax were used for a purpose that would
have such effect, the City would undertake the required
CEQA review for that particular project or service at the
earliest feasible time prior to approval consistent with
CEQA Guidelines Sections 15004 and 15352. Therefore,
pursuant to CEQA Guidelines Section 15060, review
of the Ordinance under CEQA is not required. Prior to
commencement of any project or service funded by the
special tax, any necessary environmental review required
by CEQA shall be completed.
SECTION 18. SEVERABILITY
If any provision of this Ordinance is held by any
court or by any Federal or State agency of competent
jurisdiction, to be invalid as conflicting with any Federal or
State law, rule or regulation now or hereafter in effect, or is
held by such court or agency to be modified in any way in
order to conform to the requirements of any such law, rule
or regulation, such provision shall be considered a separate,
distinct, and independent part of this ordinance, and such
holding shall not affect the validity and enforceability of
all other provisions hereof. In the event that such law, rule
or regulation is subsequently repealed, rescinded, amended
or otherwise changed, so that the provision thereof which
had previously been held invalid or modified is no longer
in conflict with such law, rule or regulation, said provision shall thereupon return to full force and effect and shall
thereafter be binding. If any section, subsection, phrase,
clause, sentence, or word in this Ordinance shall for any
reason be held invalid or unconstitutional by a court of
competent jurisdiction, it shall not nullify the remainder of
this Ordinance but shall be confined to the article, section,
subsection, subdivision, clause, sentence or word so held
invalid or unconstitutional.
SECTION 19. DATE OF ADOPTION AND EFFECTIVE DATE
This Ordinance shall be considered adopted on the
date of the declaration of the vote at the November 6, 2018
election and shall become effective 10 days thereafter.
The foregoing Ordinance No. 2018/19-01 was
read and introduced at a Regular meeting of the Board of
Directors of the Southern Marin Fire Protection District
held on the 25th day of July, 2018, and ordered passed to
print by the following vote, to wit:
AYES: 7
NOES: 0
ABSENT: 0
s/KURT CHUN
Vice President Board of Directors Southern Marin Fire Protection District
ATTEST:
s/STACEY HOGGAN
Clerk to the Board
PASSED AND ADOPTED subject to voter
approval on the November 6, 2018 election, at a regular
meeting of the Board of Directors of Southern Marin Fire
Protection District held on this 22nd day of August, 2018,
by the following vote:
AYES: 6
NOES: 0
ABSENT: 1
s/KURT CHUN
Vice President Board of Directors Southern Marin Fire Protection District
ATTEST:
s/STACEY HOGGAN
Clerk to the Board