TO: Board of Supervisors
FROM: Sheryl Bratton, County Counsel
REPORT BY: Steven Lederer, Director Public Works and Silva Darbinian, Deputy County Counsel
SUBJECT: Adopt an Ordinance Calling a Special Election and Consolidating it with the November 5, 2024 statewide presidential election to enable voters to approve or reject NVTA-TA Ordinance No. 2024-01 (“Measure U”).
RECOMMENDATION
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Adopt an Ordinance ordering a special election and consolidating it with the November 5, 2024 statewide presidential general election for the purpose of enabling the voters of Napa County to approve or reject Napa Valley Transportation Authority - Tax Agency (“Authority”) Ordinance No. 2024-01 (more commonly known as the Napa Valley Transportation Improvement Act) which would, if approved by the voters, establish a one-half percent countywide sales tax, replacing the existing one-half percent sales tax previously approved by the voters in 2012 (Measure T), that will take effect on July 1, 2025. (No Fiscal Impact, Mandatory)
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BACKGROUND
The Napa Valley Transportation Authority - Tax Agency (“Authority”) has adopted, by two thirds vote, an Ordinance No. 2024-01 known as the “Napa Valley Transportation Improvement Act” and its related Expenditure Plan. Ordinance No. 2024-01 amends and replaces a retail transaction and use tax for a thirty-year period commencing July 1, 2025, authorizing the Authority to continue imposing a one half of one percent sales tax (1/2%) and to issue bonds to finance capital outlay expenditures as provided in the Expenditure Plan. Authority Ordinance 2024-01 will be known as Measure U. If a majority of the electors vote in favor of Measure U, the 1/2% retail transaction and use tax under Measure U will become effective July 1, 2025.
The Authority also adopted a Resolution requesting that the Board of Supervisors call a special election on November 5, 2024 to enable the voters to approve or reject Authority Ordinance 2024-01 and consolidate that special election with the November 5, 2024 election. Calling this special election is mandatory under Public Utilities Code Sections 180201 and 180203.
On July 9, 2024, at a public hearing, the Board of Supervisors introduced the Ordinance calling a special election and consolidating it with the November 5, 2024 election. The matter is scheduled today for adoption of that Ordinance calling the election.
Adoption of the attached county Ordinance will place Authority Ordinance 2024-01 (Measure U) on the November 5, 2024, ballot so that the voters will have the opportunity to approve or reject it. The Ordinance will take effect immediately following adoption since it relates to an election.
FISCAL IMPACT
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Is there a Fiscal Impact? |
No |
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Is it currently budgeted? |
No |
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Where is it budgeted? |
Authority will reimburse the County for any expenses incurred in placing this item on the November ballot. |
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Is it Mandatory or Discretionary? |
Mandatory |
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Is the general fund affected? |
No |
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Future fiscal impact: |
None |
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Consequences if not approved: |
The Board would be in violation of Public Utilities Code Sections 180201 and 180203. |
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ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The adoption of this Ordinance ordering a sales tax election at the request of the Napa Valley Transportation Authority - Tax Agency, a local transportation authority, is a ministerial action which is exempt from CEQA (Public Resources Code 21080(b)(1); 14 CCR 15268; San Bernardino Associated Governments v. Superior Court (2006) 135 Cal.App.4th 1106).