Ripon Consolidated Fire District

Measure A - 2/3 Approval Required

IMPARTIAL ANALYSIS OF MEASURE A 

Ripon Fire Protection District Resolution Providing for the Imposition of a Special Tax for Fire Protection and Prevention Services and Emergency Services 

Prepared by San Joaquin County Counsel 

The Ripon Fire Protection District (“District”) performs fire protection and prevention services, emergency services in response to emergency medical calls and other hazards, and other services in furtherance of protecting property within the Ripon community. The District’s Board of Directors proposes an annual special tax to be levied on every parcel of taxable real property within the District as set forth in the District’s Resolution. 

 The special tax rate to be charged on each parcel of taxable real property within the District varies depending upon the character of the taxable real property, including use and size. The District’s

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Resolution sets forth the maximum rates allowable. At the discretion of the District’s Board of Directors, the special tax may be increased annually in an amount not to exceed the greater of (1) two percent (2%), or (2) the change in the California Consumer Price Index, or comparable index, from January to January of each year, commencing the 2019-2020 tax year. The annual increase may not be implemented without the annual rate adjustment first being agenized for a regular meeting before the District’s Board of Directors. 

The special tax would be collected in the same manner and subject to the same penalty as other charges and taxes collected by the County of San Joaquin on behalf of the District. The special tax would not repeal or replace and existing assessment or special tax. It would be levied in addition to any existing assessment or special tax.  The special tax would be collected annually in perpetuity unless changed by the voters at a subsequent election. 

 If approved, the proceeds of the special tax levied under the Resolution shall only be expended for the purposes identified in the Resolution, including obtaining, furnishing, operating, and maintaining fire suppression equipment or apparatus, paying the salaries and benefits to and training of personnel, and for such other necessary fire protection and prevention expenses including funding capital improvements. 

 The Resolution would require the creation of an account in which all proceeds collected from the special tax would be deposited. In addition, pursuant to California Government Code Section 50075.3, the Resolution requires the filing of an annual report with the Districts’ Board of Directors regarding the amount of funds collected and expended. 

 A “YES” vote is to approve the District Resolution imposing the annual special tax. 

A “NO” vote is to disapprove the District Resolution imposing the annual special tax. 

Two-thirds (2/3) of those voting on Measure A must approve the measure in order for it to pass. The District’s Resolution will become effective upon such approval. If passed, the special tax shall first be collected for the tax year beginning July 2018. 

RIPON FIRE PROTECTION DISTRICT SPECIAL TAX TO FUND FIRE PROTECTION SERVICES 

To enhance public safety by saving lives and property and to maintain rapid fire protection and emergency medical response service throughout the Ripon community, the Ripon Fire Protection District proposes to levy an annual special tax on each taxable parcel of land within the District at the following rates: 

 The estimated $1,200,000 of annual revenue from this special tax will be used to provide funding for the District to use in performing necessary fire protection and prevention services and emergency medical services, including acquiring, operating and maintaining fire protection, suppression and emergency medical equipment and apparatus, payment of personnel costs and training, and funding capital improvements. Pursuant to Government Code Section 50075.1 the proceeds of the special tax shall be used only for the purposes stated above. 

The rate of the special tax may, at the discretion of the Board, may be increased annually in an amount not to exceed the greater of (1) two percent, or (2) the change in the California Consumer Price Index, or comparable index, from January to January of each year, commencing the 2019-20 tax year. Under no circumstances can the annual increase be implemented without the annual rate adjustment of the special tax being included on the agenda of the Ripon Fire Protection District Board of Directors’ regular meeting with an opportunity for public input and discussion. 

 The District’s appropriation’s limit will be increased by the amount of this voter-approved tax. 

 The District will prepare an annual report, to be filed with its Board of Directors, which shall include the amount of special tax revenues collected and expended each year, and which shall otherwise comply with the accountability measures established in Government Code Sections 59975.1 et seq. 

 If approved by the voters, the special tax shall be effective for the District’s 2018-19 fiscal year and will be levied annually from and after the date of this election unless changed by the voters at a subsequent election. 

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 1st of the calendar year for which the tax is levied. The appeal shall contain a statement by the property owner as to the nature and basis for the appeal.