When Humboldt County voters fill out their ballots, after they check a box for their preferred candidates for president, senator, member of Congress and state Assembly, as well as those for local school board and city council seats, they’ll wade through 10 statewide propositions. Then, finally, they’ll get to local measures, and there are a lot of them.
As voters sift through the 13 local measures on Humboldt County ballots in November, they’ll notice nearly all of them — 12 — aim to increase revenue for local agencies, from fire departments and schools to city and county government. Every voter in the county will face the choice of whether to raise local tax rates, while those in Arcata and Fortuna will have the option to do it twice.
A Journal analysis of recent local ballots indicates the county has averaged 7.7 local revenue generating ballot measure per presidential election since 2000, though this year’s dozen eclipses the previous high of 11 in 2016. So why so many?
It’s probably due to a kind of perfect storm of factors, says Ryan Emenaker, a professor of political science at College of the Redwoods. First off, he says, even-numbered election years typically see higher voter turnouts than odd-numbered years, and ballot measures typically mirror that change. Ballotpedia.org notes that local measures range from 530 to 800 in even years, dropping to just 100 to 200 in odd-numbered years. There’s likely an additional jump in presidential years, Emenaker says, noting they typically see turnouts roughly double those of odd-year elections. Additionally, Emenaker says, there are historically demographic differences between the turnouts, noting off-year turnouts tend to be comprised of more seniors, folks on fixed incomes and conservative voters. Well-versed officials and consultants know this, Emenaker says, and try to time revenue measures — whether sales tax increases or school bonds — for presidential years when turnout will be bigger.
“Almost everyone who plans out ballot measures thinks that through,” he says.
It’s also no secret that local governments — like local households — are facing inflationary pressures, from increased fuel and utility costs to spiking insurance rates and pension contributions, while Emenaker points out that school districts perhaps buoyed by one-time COVID-19 relief monies may have depleted those funds. It’s worth noting, however, that none of Humboldt’s neighboring counties appears to be seeing a similar spike in revenue-generating ballot measures this year.
Statewide, California saw a recent peak in local sales tax measures in the 2020 presidential race — with 129 compared to an average of 78 in even-year elections since 2008 — and also more local school bond measures than average, according to Ballotpedia.org.
Digging into our local revenue measures, it seems a number of factors aligned in getting so many on the ballot all at once.
First, it’s clear some local governments are struggling with those aforementioned inflationary pressures, as elected officials in Arcata, Fortuna and the county all pointed to them when approving sales tax measures. But other measures are coming before voters to renew existing taxes, like the sales tax extension in Trinidad and the special tax in the Arcata School District. And some are simply the product of a governing board trying again to address what it has identified as a need, like Ferndale Union School District trying to get a bond measure passed for a third time after being twice rejected by voters.
Also of note is this ballot could result in local residents paying some of the highest combined local and state sales tax rates in the country. According to The Tax Foundation, a nonpartisan, nonprofit that advocates for “sound tax policy,” Seattle, Washington, currently has the highest combined tax rate in the state at 10.35 percent, followed by Tacoma Washington (10.3 percent) and Chicago, Illinois, and the California cities of Long Beach, Fremont and Oakland (10.25 percent). If Fortuna and Arcata pass local sales tax measures and Measure O passes countywide, residents in those cities would be paying a combined rate of 10.25 percent.
While it may seem incongruous for a small, rural area to be paying high sales tax rates, Emenaker says it does make some sense. First off, he says Humboldt County simply doesn’t have a wealthy tax base, like Marin County, with lots of discretionary spending that fills local coffers. Second, he says, it costs more to deliver services across such an expansive rural area like Humboldt, which spans 4,000 square miles. That’s especially true as the costs of fuel and utilities, goods and services are all rising.
“Everything is more expensive,” Emenaker says.
Below, find a description of each of the local revenue measures to be decided by voters this election.
Measure D
If approved by two-thirds of voters, Measure D would impose a new “special” property tax within the Kneeland Fire Protection District to replace two others that had been previously approved in 1990 and 2014. Specifically, Measure D would impose an annual tax of $100 a year on vacant parcels, $180 for improved parcels (meaning those with a home), $300 for commercial or industrial parcels and $250 for parcels with multi-family housing. The measure includes a hardship waiver process for landowners with “very low incomes,” allowing them to apply for an exemption. The district pledges to use the projected $58,000 the measure would create annually to help fund fire suppression operations, emergency medical responses and “other services related to the protection of lives and property.” Some of the funds will also be used to create a reserve fund the district intends to build up over time, though what the reserve can be used for is not defined in the measure. The Kneeland Fire Protection District Board has determined “the cost to provide adequate levels of service is beyond the reach of the district absent this proposed special tax, and that this tax is therefore necessary for public protection and public safety.” An impartial analysis of the measure prepared by Humboldt County Counsel notes the measure is ambiguous as to which tax rates would apply to which properties — noting a business could be on an improved parcel or a commercial/industrial one under the measure’s definition language. “That framework leaves significant ambiguity and the potential for disagreements,” the analysis states.
Measure E
If approved by two-thirds of voters in the Peninsula Community Services District, Measure E would impose a special tax on properties within the district to “maintain and improve the current level of community-based fire protection services provided by the district.” The tax would sunset June 30, 2031. If passed, Measure E would impose taxes within the district on 13 categories of parcel, ranging from $30 annually for unimproved property to $155 for a property with a single-family home to $910 annually for industrial or “larger retail” properties, raising a projected $33,000 annually. The measure includes a procedure for property owners to appeal the district’s determination of the nature and use of their parcels.
Measure G
If passed by two-thirds of voters within the Arcata School District’s jurisdiction, Measure G would renew for another eight years — and increase — a special tax that voters imposed in 2016, which is currently set to expire in 2026. Specifically, if passed, the tax would be $69 annual per taxable parcel — which is $10 more than the current rate. Some exemptions exist for seniors and those living with disabilities. If passed, the measure is projected to bring in about $285,000 annually for the district to be spent on maintaining or expanding arts programs, reducing class sizes, funding emotional support programs and those that promote good health, addressing maintenance and safety issues and hiring “necessary staff.” Revenue generated by the measure would be kept in a separate account, with spending tracked by a citizens’ oversight committee.
Measure H
If approved by a majority of Arcata voters, Measure H would impose a transaction and use tax — or a sales tax on tangible goods other than unprocessed groceries and prescription medicines — of 0.75 percent, adding 75 cents to the cost of every $100 purchase. The city projects the new tax would generate about $2.6 million annually, which would go into the city’s general fund and be used to address an existing structural budget deficit, while also helping the city maintain and improve public facilities and services. If approved, the measure would also require audited reports on how the money it generates is spent and a citizens’ oversight board or committee. The sales tax rate in Arcata is currently 8.5 percent, which would rise to 9.25 percent if Measure H passes and 10.25 percent if both Measure H and Measure O pass.
Measure I
If 55 percent of voters in the Redwoods Community College District — which comprises Humboldt, Trinity and Del Norte counties — approve it, Measure I would allow the district to issue up to $120 million in school bonds and levy a property tax to pay for the bond debt. The tax would be up to $25 per $100,000 of assessed property value, meaning the owner of a $400,000 single family home would pay about $100 a year. The district anticipates collecting the property tax fee through the 2058-2059 school year. “By the time all interest and principal is paid, the district estimates the total cost of the bonds will be $272 million,” an impartial analysis prepared by Humboldt County Counsel states. The ballot measure language says the funds will be used for “the construction, reconstruction, rehabilitation or replacement of school facilities” and the potential acquisition of properties for school facilities, but not to pay teacher salaries or cover operating expenses. The independent analysis of the measure notes that its project list is vague and not exhaustive, which could potentially give rise to challenges and make it difficult for an independent auditor to ensure the funds have only been spent on specific projects listed. The analysis also warns the lack of specificity in the project list could lead to challenges.
Measure J
If approved by 55 percent of Ferndale Unified School District voters, the district would be allowed to issue up to $9.8 million in bonds and institute a parcel tax of up to $60 per $100,000 of assessed property value annually, leaving the owner of a $400,000 house owing about $240 a year through the 2057-2058 fiscal year, according to the district’s estimates. By the time all interest and principal is paid, the district projects the bond’s total cost will be $19.7 million. The district, after unsuccessfully putting forward bond measures in each of the last two elections, has maintained the bond funding is necessary to make immediate repairs at its two school buildings, including fixing leaks that allow water to intrude into the basement, classrooms and cafeteria at the elementary school. The district is also hopeful to leverage the bond money to secure matching state and federal funds. The measure includes a requirement for independent spending audits, though the Humboldt County Counsel’s impartial analysis questions how effective it can be, as the measure lists only “types of projects” to be funded and does not include a specific project list. As such, the analysis also warns the “lack of specificity could … give rise to challenges on a project-by-project basis.”
Measure K
If passed by 55 percent of voters in the Cutten School District, Measure K would allow the district to issue up to $5 million in school bonds to be funded through a parcel tax of up to $30 per $100,000 in assessed property value, or about $120 annually for a property valued at $400,000, through the 2055-2056 fiscal year. By the time all interest and principal are paid, the district estimates the total cost of the bonds will be $10.2 million. The district intends to use the funds to modernize outdated classrooms, restrooms and school facilities and improve technology in its schools, while also replacing outdated cooling and heating systems, with the hope of leveraging the bond money to secure matching state and federal grants. The Humboldt County Counsel’s independent analysis indicates the measure is fully compliant with the requirements of state law.
Measure L
If a majority of Trinidad voters approve Measure L, it would extend an existing 0.75 percent sales tax until March of 2029, adding 75 cents in tax to every $100 purchase. The tax, which was last renewed by voters in 2020 and is currently set to expire next year, generates approximately $175,000 annually for the city’s general fund. An impartial analysis by Trinidad’s city attorney states the measure is used to fund “essential government services,” including police and fire protection, street and public facilities construction, maintenance and repair, among others. The sales tax provides approximately 23 percent of the city’s general fund revenue. If passed, the total sales tax rate in the city of Trinidad would remain at 8.5 percent, though that would increase to 9.5 percent if county voters also pass Measure O.
Measure M
If a majority of voters in the Arcata Fire Protection District approve Measure M, it would not raise their taxes, extend an existing tax or implement a new one. Rather, it would increase an appropriations limit approved by voters in 2020 to allow the district to spend all of the money current tax rates bring in for another four years. If voters reject Measure M, the district may find itself in a situation where it is bringing in more tax revenue than it’s allowed to spend under its existing appropriations limit, which would necessitate the district returning the money by revising its tax rates or fee schedules. As the district explained in a social media post, “The money is already there, we just need authorization to use it.”
Measure N
If more than 55 percent of McKinleyville School District voters approve Measure N, it would authorize the district to issue $18.5 million in school bonds and finance the resulting debt by levying a parcel tax of up to $30 per $100,000 in assessed property value — adding about $120 in property tax annually for a property valued at $400,000 — through 2055-2056. The district estimates the total cost of the bonds once all principal and interest are paid to be $37.1 million. If passed, the district says the funds will be used to repair deteriorating roofs, plumbing, sewer, ventilation and electrical systems, while also modernizing, renovating, upgrading, replacing or expanding facilities, including classrooms, restrooms, libraries, cafeterias and more. It also aims to upgrade technology infrastructure districtwide, construct a performing arts stage at McKinleyville Middle School and improve student safety on its campuses. Humboldt County Counsel’s impartial analysis of the measure, however, notes that its project list is not specific, giving “examples” and “types” of projects but not a prioritized, specific list. As such, the analysis contends it may be difficult for the required independent audit to ensure funds are being spent on the projects listed, warning the “lack of specificity could … give rise to challenges on a project-by-project basis.”
Measure O
If passed by a majority of voters countywide, Measure O would impose a 1-percent sales tax increase countywide, adding $1 in new tax to every $100 purchase. Approved by the Humboldt County Board of Supervisors to appear on the ballot, the measure will raise a projected $24 million annually. Supervisors and county officials have argued the tax, which will generate revenue for the county’s general fund that can be spent at the board’s discretion, is necessary to maintain county roads and 911 response times, and to prepare for natural disasters. Officials have also pledged to try to use the revenue to secure matching federal and state road maintenance funds. “These are best considered the county’s stated intentions for the funds,” County Counsel’s impartial analysis states. “Legally, Measure O is a general tax which may be spent on any general government purposes.” The measure would create a citizens’ oversight committee to conduct annual audits. If passed, Measure O would increase sales tax in the county’s unincorporated areas to 8.75 percent and add 1 percent to those charged in local cities, meaning Eureka’s sales tax would reach 10.25 percent. (If the measure passes, and Arcata and Fortuna voters also pass local sales tax measures, those cities would also see sales tax rates reach 10.25 percent.)
Measure P
If passed by a majority of Fortuna voters, Measure P would impose a new 0.75 percent sales tax until 2033, adding 75 cents in tax to every $100 purchase. The city projects the increase would bring in $1.8 million in annual revenue, which the city council has pledged to use to fund essential government services. The city is currently operating with a structural budget deficit, while senior staff has contended the city’s employee compensation rates also lag behind those of neighboring cities, making it difficult for Fortuna to staff open positions and retain quality employees. Some residents, however, have been vocal in their opposition to the tax, noting they recently extended an existing 0.75-percent sales tax, while households face inflationary pressures, including rising utility costs. If passed, Measure P would increase the sales tax rate charged in Fortuna to 9.25 percent, which would increase to 10.25 percent if voters also approve Measure O.
For more information on these and other local measures, visit Humboldtgov.org/3566/Measures.
Thadeus Greenson (he/him) is the Journal’s news editor. Reach him at (707) 442-1400, extension 321, or thad@northcoastjournal.com.
This article appears in Ballot Measure Soup – A look at all those local revenue proposals coming before voters.
