TO: Board of Supervisors
FROM: Ryan J. Alsop, Chief Executive Officer
REPORT BY: Andrew M. Mize, Legislative & Policy Analyst
SUBJECT: Napa County Wildfire Preparedness, Watershed Protection and Open Space Preservation Act of 2026
RECOMMENDATION
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Accept from the Registrar of Voters the Certificate of Sufficiency for the “Napa County Wildfire Preparedness, Watershed Protection and Open Space Preservation Act of 2026” and take related actions.
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BACKGROUND
Factual & Legal Background and Staff Recommendation.
The Registrar of Voters (hereafter the "ROV") has examined an Initiative petition that has been identified by the proponents as the " Napa County Wildfire Preparedness, Watershed Protection and Open Space Preservation Act of 2026" (hereafter "Initiative"). The ROV has determined that the Initiative signatures were sufficient in that the submitted Initiative petition contained the signatures of registered voters representing at least 10 percent of the entire vote cast in Napa County for all candidates for Governor at the last gubernatorial election (50,108).
A certificate of sufficiency documenting that determination has been submitted to the Clerk of the Board of Supervisors, which must be accepted and ordered filed by the Board. Immediately following acceptance, the Board is required to take one of the following actions: (1) place the question of approving or rejecting the Initiative before the voters on the next general election ballot which is the November 3, 2026 Gubernatorial General Election, or (2) postpone the question of placing the measure before the voters and order a report addressing the various impacts the passage of the Initiative might have, as authorized by Elections Code Section 9111.
Of the two options above, the Chief Executive Officer recommends that the Board place the measure on the November 3, 2026, Gubernatorial General Election ballot.
General Elections Overview of Initiative Process
Elections Code section 9103 states that proponents of an initiative petition must file a Notice of Intent to circulate a petition with the county elections official, as well as the full text of the ordinance and the filing of a fee. The elections official must then promptly send a copy of the notice of intent and the ordinance to the County Counsel who must in return send back a ballot title and summary within 15 days. The elections official must provide the initiative proponents with a copy of the ballot title and summary. The initiative proponents are required to publish the received Summary and the Notice of Intent in a newspaper of general circulation and provide proof of publication to the elections official before beginning signature gathering efforts.
Initiative proponents have 180 days from the day they received the title and summary to collect signatures. To qualify for placement on the ballot, proponents must gather enough valid signatures that are at least 10% of the votes cast in the county for all candidates for governor in the last gubernatorial election. (Elections Code sections 9118, 9110.)
Once signatures and petitions are submitted to the elections official, the elections official must examine the petition and signatures for validity. (Elections Code section 9115.) Once it has been deemed that there are sufficient signatures, the elections official must submit to the Board of Supervisors a certificate of sufficiency showing the results of the examination of the signatures.
Timelines Related to the Current Initiative
On January 15, 2026, Joseph Nordlinger and Doug Parker presented a Notice of Intention to Circulate the Initiative entitled ‘The Napa County Wildfire Preparedness, Watershed Protection and Open Space Preservation Act of 2026.’
On January 30, 2026, County Counsel’s Office submitted the Title and Summary to Elections.
On February 5, 2026, an amended Initiative and Notice of Intent was filed by proponents.
On February 6, 2026, County Counsel’s Office submitted the Title and Summary for the amended Initiative to Elections.
Proof of Publication was provided on February 24, 2026.
Proponents submitted signed petitions to Elections on May 28, 2026.
On June 2, 2026, Elections submitted the Certificate of Sufficiency to the Clerk of the Board, qualifying the Initiative for the ballot.
General Summary of Initiative
The Initiative, if enacted, would do all of the following:
(1) Impose a countywide retail transaction and use tax (“sales tax”) at the rate of one-half of one percent (1/2%), on the sale and use of tangible personal property within Napa County, including both the incorporated and unincorporated areas of the county. The sales tax would be imposed for eighteen (18) years, beginning on April 1, 2027 and expiring on March 31, 2045.
(2) Limit the use of, and require that sales tax proceeds be used for, the specific purposes identified in the Initiative’s Expenditure Plan, which includes wildfire preparedness, watershed protection, open space preservation, and administrative expenditures related to the planning and implementation of the Initiative. The Expenditure Plan outlines the specific program expenditure categories. The Expenditure Plan would be codified as Section 3.38.040 of the Napa County Code and would guide how the proceeds will be used.
(3) Require the County Auditor-Controller to establish a special fund for the deposit of sales tax proceeds and mandate allocation of 50% of sales tax proceeds to Napa County and 50% of the sales tax proceeds to the Napa County Regional Park and Open Space District (“Park District”).
(4) Require the County and the Park District to distribute the sales tax proceeds to grantees through a competitive grant process, as further described in the Initiative, to be used only for the purposes outlined in the Expenditure Plan. The County may award grants only to 501(c)(3) nonprofit organizations, with exceptions as outlined in the Initiative. The Parks District may grant awards to 501(c)(3) nonprofit corporations and public agencies as described in the Initiative.
(5) Establish an Oversight Committee tasked with reviewing the receipt and expenditure of sales tax proceeds, including an annual report of each grantee’s use of funds. The Committee will consist of nine Napa County resident members and 3 non-voting ex- officio members: County Auditor, Park District General Manager, and County Fire Administrator, or their respective designees.
(6) Increase the appropriations limit for the County by the statutory maximum amount of four years, to allow the use of all raised sales tax proceeds.
(7) Permit Napa County to allocate funds raised by the Ordinance to pay for expenses related to the planning and ongoing implementation of the tax, including payments necessary to review and approve Grants, for the operation of the Oversight Committee, as set forth in section 3.38.050, and for other purposes necessary for the planning and ongoing implementation of the Ordinance.
(8) Require the County to contract with the California Department of Tax and Fee Administration for the administration of the tax and provide for the reimbursement of the County’s related costs from the proceeds of the tax prior to distribution to recipients.
(9) Deduct from the annual proceeds prior to distribution to recipients, to the extent such costs are in excess of the allocation provided to the County, the reasonable annual administrative costs necessary for the planning and ongoing implementation of the Ordinance which are borne by the County's Fire Administrator, Auditor-Controller and potentially other County staff, Oversight Committee administrative costs, and expenses related to the contract for administration of the tax with the California Department of Tax and Fee Administration.
Next Steps for the Board
At this juncture, the Board of Supervisors has two options for a tax measure initiative. The Board may either:
(1) Place the Initiative on the ballot for the next statewide election occurring not less than 88 days after the date of the order of election (Elections Code section 9118, 1405);
(2) Hold on placing the Initiative on the ballot and order a report under Elections Code section 9111 (see below for further detail). The Board has previously ordered 9111 reports for ballot measures. However, the Board has never previously ordered a 9111 report for a general sales tax measure.
Note that for initiative measures that are not tax measures, there is an additional option available to the Board: the Board may adopt the initiative as an ordinance without submitting the initiative to the voters. However, for tax measures, this option is not allowed per California Constitution Article XIII C 2(d).
Contents of a 9111 Report
The statute that controls the content of any report the Board may order is found in Elections Code section 9111 and therefore the report is commonly referred to as a 9111 Report.
Any report that is ordered, in lieu of immediately calling an election or adopting the Initiative without alteration, may address the effect of the Initiative on any or all of the following matters:
(1) Fiscal impact;
(2) Effect on the internal consistency of the county's general and specific plans, including the housing element, the consistency between planning and zoning, and the limitations on county actions under Section 65008 of the Government Code and Chapters 4.2 (commencing with Section 65913) and 4.3 (commencing with Section 65915) of Division 1 of Title 7 of the Government Code [NOTE: the limitations referenced relate to Affordable Housing and discrimination in housing issues];
(3) Effect on the use of land, the impact on the availability and location of housing, and the ability of the county to meet its regional housing needs;
(4) Impact on funding for infrastructure of all types, including, but not limited to, transportation, schools, parks, and open space. The report may also discuss whether the measure would be likely to result in increased infrastructure costs or savings, including the costs of infrastructure maintenance, to current residents and businesses;
(5) Impact on the community's ability to attract and retain business and employment;
(6) Impact on the uses of vacant parcels of land;
(7) Impact on agricultural lands, open space, traffic congestion, existing business districts, and developed areas designated for revitalization; or
(8) Any other matters the Board of Supervisors requests to be in the report.
Effects of Selection of Options
If the Board decides to forego the ordering of a report under Elections Code Section 9111, the Board must place the Initiative on the ballot for voter approval at the next statewide election on November 3, 2026. A resolution placing the Initiative on the ballot is included for this option.
If a report is ordered, the report must be returned to the Board within 30 calendar days. The cost of a report would likely be in the range of $20,000 - $40,000 in consultant time. Upon completion of the report, the Board would then be required to place the Initiative on the ballot for voter approval at the next statewide election on November 3, 2026.
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Requested Action
1. Receive and order filed the Certification of Sufficiency from the Registrar of Voters relating to the initiative petition entitled “Napa County Wildfire Preparedness, Watershed Protection and Open Space Preservation Act of 2026” (hereafter “Initiative”) pursuant to California Elections Code section 9115(f); and
2. Adopt a resolution pursuant to California Elections Code section 9118(b) calling a special election, consolidating the special election with the November 3, 2026, Gubernatorial General election and placing the Initiative on the ballot for the purpose of enabling the voters of Napa County to approve or reject the Initiative.
Procedural Requirements
1. Motion to accept the Certification of the ROV and order the Certification filed by the Clerk of the Board.
2. Motion to adopt a resolution calling an election and placing the Initiative on the ballot for November 3, 2026 statewide election.
FISCAL IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
No |
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Where is it budgeted? |
The General Fund will cover the cost of sending ballot materials to all voters as well as the cost of adding one measure to the official ballot itself. |
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Is it Mandatory or Discretionary? |
Mandatory |
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Is the general fund affected? |
Yes |
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Future fiscal impact: |
No foreseeable future impact as this process is initiative specific. |
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Consequences if not approved: |
The county will be exposed to costly litigation due to its failure to follow Elections Code section 9118 if appropriate action is not taken on the Initiative in a timely manner. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: None required regardless of the Board's decision [calling an election required to be held as a result of the gathering of sufficient signatures pursuant to Elections Code section 9118 is ministerial and therefore not subject to CEQA [Friends of Sierra Madre v. City of Sierra Madre (2001) 25 Cal.4th 165, 189]; adopting an ordinance in lieu of calling an election is ministerial and therefore not subject to CEQA [Native American Sacred Site and Environmental Protection Association et al. v. City of San Juan Capistrano (2004) 120 Cal.App.4th 961, 969].