Shasta Lake Fire Protection District

Measure D Parcel Tax - 2/3 Approval Required

This analysis of the special tax measure for the Shasta Lake Fire Protection District (“District”), Measure D, is prepared and submitted to the voters in accordance with Elections Code sections 9160, et seq. and 9313 et seq. The electors who will be entitled to vote on the measure are those qualified electors who reside within the boundaries of the District. The measure would authorize the District to levy a special parcel tax of real property within the District for the purpose of fire protection, both prevention and suppression, for emergency medical response services within the District or responses outside the District pursuant to automatic/mutual aid agreements with other fire suppression or emergency service agencies, and for any incidental expenses related to the collection of the tax.

The amount of the proposed special tax varies depending upon the type of use of the property. The annual special tax rate is $50.00 per residential dwelling unit for the first dwelling unit per parcel plus $40.00 for each additional dwelling unit per parcel; $20.00 for unimproved parcels such as vacant or parking lots; and $0.05 per square foot of building area for commercial, industrial, office, or recreational parcels, with a minimum of $25.00 for these types of parcels.

The proposed measure would also approve an increase in the District's appropriation limit in excess of the amount calculated in accordance with Article XII B of the California Constitution and applicable statutory provisions in an amount equal to the revenue derived from the proposed special tax, for the maximum period of time permitted by law.

The proposed special tax would be approved if two-thirds of the qualified electors voting on Measure D vote for approval. If approved, the proposed special tax would become effective on November 6, 2018, following certification of the election results and would be levied against all taxable real property beginning with the 2018-2019 fiscal year. The special tax would continue until repealed by the District’s Board of Directors or the voters.

Pursuant to Government Code sections 50075.1 and 50075.3, proceeds from the special tax are subject to statutory accountability measures which include, but are not limited to, deposit to a separate account and an annual report by the local agency detailing the amount of the funds collected and expended.

A “yes” vote is to authorize the imposition of the special tax.

A “no” vote opposes the imposition of the special tax.

Rubin E. Cruse, Jr.
County Counsel

By:
/s/ James R. Ross
Assistant County Counsel

The Shasta Lake Fire Protection District is responsible for fire protection and emergency medical response services to the City of Shasta Lake and a small unincorporated area outside the City limits, within Shasta County.

In order to maintain prompt local fire protection and emergency medical response services within the Shasta Lake Fire Protection District, to provide appropriate firefighter staffing, and to prevent the layoff of personnel once the current SAFER grant has expired, so that firefighters are available to respond to all emergencies, to keep property insurance rates manageable, and to adequately train and equip firefighters, the District proposes to levy a special tax on each taxable parcel of land within the District at the following annual rates:

Taxable parcels are those parcels that appear on the annual secured Shasta County property tax roll and are billable for Shasta Lake Fire Protection District services.

The purpose of this parcel tax will be to ensure continued local fire suppression and protection as well as rapid emergency response services for all residents, employees, and visitors in the District. The revenues raised by this special tax will only be used to defray operating expenses and capital improvement expenditures to accomplish the foregoing purposes.

If the special tax is approved by two-thirds of the voters voting on the measure, the District's appropriations limit will be increased by the amount of this voter-approved tax.

The special tax revenues shall be deposited into a separate account for exclusive use by the Shasta Lake Fire Protection District, in accordance with Government Code Section 50075.1, and shall be expended by the District according to a plan developed annually by the District's staff and approved and adopted by the District's Board of Directors.

The District will cause to be filed an annual report with its Board of Directors, which report shall include the amount of special tax revenues collected and expended, and which shall otherwise comply with the accountability measures established in Government Code Sections 50075.1 et seq.

Any property owner who is assessed a special tax as provided for herein may appeal any determination by the District concerning the nature of the use of the property or the calculation of the amount of the tax by filing a notice of appeal with the District offices. Any such appeal shall be filed by December 1 of the calendar year for which the tax is levied. The appeal shall be filed on the form provided by the District and shall contain a statement by the property owner as to the nature and basis for the appeal in accordance with the District's appeal procedure.