North San Juan Fire Protection District Parcel Tax, Measure Q (June 2014)
|Voting on Taxes|
|Not on ballot|
Measure Q authorized the district to impose a parcel tax of $61.50 per year per single-family residential unit. It also authorized the tax rates summarized in the impartial analysis below.
A 2/3rds supermajority vote was required for the approval of Measure Q.
- Election results from Nevada County Elections Office
Text of measure
The following impartial analysis of Measure Q was prepared by the office of the county counsel:
Measure Q is a North San Juan Fire Protection District (“District”) special parcel tax measure. Measure Q seeks voter approval to authorize the District to levy an annual special parcel tax, commencing with the 2014/15 tax year, on each parcel of taxable real property within the District. The amount of the proposed special tax is: Measure Q requires
|Classification of Real Property|| Residence Equivalent by Parcel Type (effective July 2014)
|Residential||1 residence equivalent for first residence/living unit ($61.50); 0.75 residence equivalent for each subsequent residence/living unit on parcel ($46.12)|
|Commercial||2 residence equivalents per parcel ($123.00)|
|Industrial||3 residence equivalents per parcel ($184.50)|
|Vacant/Agricultural/Open Space||0.71 residence equivalent per parcel ($43.66)|
|Mixed Use - Residential & Commercial||1.6 residence equivalent for combined use and first residence/living unit (98.40); 0.75 residence equivalent for each subsequent residence/living unit on parcel ($46.12|
Measure Q provides for an annual inflation adjustment equal to the San Francisco-Oakland-San Jose CA Consumer Price Index as of December of each calendar year, or 3%, whichever is less. This annual adjustment will only be imposed if approved by a majority of the District Board, after a noticed public meeting of the Board. Annually, a majority of the Board shall determine if the basic tax rate shall be lowered based on the recommended budget. Property owners may appeal a tax determination by filing an appeal with the District by December 1st of the calendar year for which the tax is levied. Revenue from the special tax will be used solely for the following purposes:
Measure Q requires that the special tax revenues be collected by the Nevada County Tax Collector at the same time, and in the same manner, as ad valorem property taxes, and tax proceeds shall be deposited into a separate fund held by the Nevada County Treasurer. The District’s chief fiscal officer shall file an annual report with the Board, including the amount of revenues collected and expended, in accordance with the accountability measures set forth in Government Code sections 50075.1 et seq., no later than 1/1/2015, and at least once a year thereafter. Measure Q also amends the District’s appropriation limit in an amount equal to the proceeds of the special tax, effective in the 2014/15 fiscal year.
Fire districts may levy a special tax on real property within the District upon approval by two-thirds of the votes cast on the special tax proposal pursuant to Measure Q requires Article XIIIA, Section 4 and Article XIIIC, Section 2 of the California Constitution, and section 50075-50077, 50079, and 53722 of the California Government Code.
If two-thirds of the qualified electors voting on this measure vote for approval, the special tax will be imposed annually until repealed by the Board or the voters.
If two-thirds of the qualified electors voting on this measure do not vote for approval, the measure will fail, and the Fire District will not be authorized to levy the special tax.
The above statement is an impartial analysis of Measure Q. If you desire a copy of the measure, please call the Nevada County elections office at 530-265-1298 and a copy will be mailed at no cost to you.
—Nevada County Counsel
- Parcel tax elections in California
- California parcel tax on the ballot
- Parcel tax
- Nevada County, California ballot measures
- June 3, 2014 ballot measures in California
- Nevada County Elections Office website, "June 3, 2014 Measure Q Impartial Analysis," archived June 7, 2014
- Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.