HomeMy WebLinkAboutFD Paramedic Tax Rate for FY2025-26____________________________________________________________________________________
FOR CITY CLERK ONLY
Council Meeting: 06/02/2025
Disposition: Resolution 15410
Agenda Item No: 4.f
Meeting Date: June 2, 2025
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Fire
From: Abraham Roman, Fire Chief
Thomas Wong, Senior Management
Analyst
City Manager Approval: ______________
TOPIC: PARAMEDIC TAX RATE FOR FISCAL YEAR 2025-26
SUBJECT: RESOLUTION MAINTAINING PARAMEDIC SERVICE SPECIAL TAX RATES AT
THEIR CURRENT LEVELS FOR FISCAL YEAR 2025-26
RECOMMENDATION:
Staff recommend that the City Council adopt a resolution to maintain Paramedic Service Special Tax
Rates at their current levels for Fiscal Year (FY) 2025-26.
BACKGROUND:
In 1979, the voters of San Rafael approved a “Paramedic Service Special Tax,” adding Chapter 3.28 to
the San Rafael Municipal Code (SRMC) to support a paramedic program. The original ordinance
established the authority of the City Council to set the tax rates up to the maximum tax rate as approved
by the voters, based upon a budget recommendation by the City Manager. The tax was applied at a flat
rate per residential dwelling. At the same time, this tax was also approved by three separate jurisdictions
that receive paramedic service through contract from the City of San Rafael, including the Marinwood
Community Services District (CSD), County Service Area (CSA) No.13 (Upper Lucas Valley), and County
Service Area (CSA) No. 19. There was no sunset provision included in the original tax.
In 1988, the voters approved an extension of the tax to improve non-residential structures, which was
levied on a building square footage basis.
In November 2006, the voters of San Rafael passed Measure P, which increased the maximum tax rate
to $85.00 per residential unit and to $0.11 per square foot of structures on non-residential property. The
other service areas approved similar paramedic tax rates to align with San Rafael's measure.
In November 2010, the voters of San Rafael passed Measure I, which increased the maximum Paramedic
Service Special Tax rate from $85.00 to $108.00 per residential unit and from $0.11 to $0.14 per square
foot for the non-residential tax rate.
In November 2011, the voters of CSA No. 13 and CSA No. 19 passed Measures E and F, respectively.
These measures increased the maximum residential tax rate from $85.00 to $95.00 per residential unit
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
and the non-residential tax rate from $0.11 to $0.132 per square foot for both service areas. Marinwood
CSD continues under its Measure M rate of $85.00 for residential, and $0.11 per square foot for non-
residential.
ANALYSIS:
SRMC section 3.28.060, “Annual Revision and Incidental Charges,” stipulates that the City Council shall
determine annually the basic tax rate reflect charges and costs. The current tax rates are set at their
voter-approved maximums, and based upon projected expenditures, revenues will be insufficient to cover
the operating expenses of the paramedic program for the upcoming fiscal year; however, there is
adequate fund balance to fully fund the program. At the current rate, the fund balance may be exhausted
in the near future, absent a voter-approved increase in the maximum tax rate in all jurisdictions.
As the current tax rate for San Rafael is at its maximum, staff recommend maintaining the current
residential rate of $108 per living unit. For non-residential properties, staff recommend maintaining the
current rate of $0.140 per square foot for the City (See Attachment 2).
The City will continue to collect 100% of the Paramedic Service Special Tax revenue that is generated in
CSAs 13, 19, and Marinwood. These funds are collected by the County of Marin Assessor’s Office and
transferred to the City along with the revenues generated in San Rafael.
FISCAL IMPACT:
FY 2025-26, tax revenues are estimated to be $5,415,882. All revenues generated by this assessment
are recorded in the Paramedic Service Special Tax Fund (210). Paramedic Tax revenues represent
roughly 60% of the $9.55 million in total revenues projected for the Paramedic Services Special Tax
Fund, which also includes $3.8 million in revenues from third-party billings related to ambulance transport.
Historically, the Paramedic Service Special Tax Fund covers approximately 27% of the cost of the fire
and emergency medical service, with the balance funded from the City’s General Fund. Absent future
increases to the Paramedic Tax rates assessed within the City and across the entire Fire Department
service area, the Paramedic Service Special Tax Fund will not be able to sustain this level of support
towards the cost of fire and emergency medical services, which could lead to reductions in service levels,
if an increase to the Paramedic Tax is not supported by the voters.
OPTIONS:
The City Council has the following options to consider in this matter:
1. Adopt the resolution.
2. Direct staff to return with more information.
3. Take no action.
RECOMMENDED ACTION:
Staff recommend that the City Council adopt a resolution to maintain Paramedic Service Special Tax
Rates at their current levels for (FY) Fiscal Year 2025-26.
ATTACHMENTS:
1. Resolution
2. Paramedic Rate and Ratio History
1
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL
MAINTAINING PARAMEDIC SERVICE SPECIAL TAX RATES AT THEIR
CURRENT LEVELS FOR FISCAL YEAR 2025-26
WHEREAS, the electors of the City of San Rafael in 1979 and in 1988, adopted a
Paramedic Service Special Tax (Chapter 3.28 of the San Rafael Municipal Code) to be
imposed annually upon all residential units and non-residential structures within the City of
San Rafael; and
WHEREAS, on November 2, 2010, the electors of the City of San Rafael approved
Measure “I”, subsequently designated as Ordinance No. 1891, increasing the ceiling on the
Paramedic Service Special Tax rate to $108.00 per residential unit and to $0.14 per square
foot of non-residential structures; and
WHEREAS, the current annual Paramedic Service Special Tax rates in the City limits
of the City of San Rafael are $108.00 per residential unit and $0.140 per square foot of non-
residential structures; and
WHEREAS, the City Council, after reviewing the proposed budget recommendation
of the City Manager, finds that for the City of San Rafael, the basic rate is insufficient to
cover the cost of providing the paramedic service to San Rafael residents; however, the
current tax rate for San Rafael is at its maximum rate as approved by the voters.
NOW, THEREFORE, BE IT RESOLVED by the San Rafael City Council that:
The Paramedic Service Special Tax rates in the City of San Rafael shall be maintained at
their current levels, at $108.00 per year for each residential unit and $0.140 per square foot
for non-residential structures, for Fiscal Year 2025-26.
I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing
resolution was duly and regularly introduced and adopted at a regular meeting of the City
Council of said City on Monday, the 2nd day of June 2025, by the following vote, to wit:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
_______________________
LINDSAY LARA, City Clerk
Fiscal Residential Authorized Non-Residential Authorized
Year Tax Rate Cap Tax Rate Cap
2016-17 $ 89.00 $ 108.00 0.1200$ 0.1400$
2017-18 $ 92.00 $ 108.00 0.1250$ 0.1400$
2018-19 $ 95.00 $ 108.00 0.1320$ 0.1400$
2019-20 $ 95.00 $ 108.00 0.1320$ 0.1400$
2020-21 $ 99.00 $ 108.00 0.1400$ 0.1400$
2021-22 $ 99.00 $ 108.00 0.1400$ 0.1400$
2022-23 $ 104.00 $ 108.00 0.1400$ 0.1400$
2023-24 $ 108.00 $ 108.00 0.1400$ 0.1400$
2024-25 $ 108.00 $ 108.00 0.1400$ 0.1400$
2025-26 Proposed $ 108.00 $ 108.00 0.1400$ 0.1400$
Fiscal Residential Authorized Non-Residential Authorized
Year Tax Rate Cap Tax Rate Cap
2016-17 89.00$ 95.00$ 0.1200$ 0.1320$
2017-18 92.00$ 95.00$ 0.1250$ 0.1320$
2018-19 95.00$ 95.00$ 0.1320$ 0.1320$
2019-20 95.00$ 95.00$ 0.1320$ 0.1320$
2020-21 95.00$ 95.00$ 0.1320$ 0.1320$
2021-22 95.00$ 95.00$ 0.1320$ 0.1320$
2022-23 95.00$ 95.00$ 0.1320$ 0.1320$
2023-24 95.00$ 95.00$ 0.1320$ 0.1320$
2024-25 95.00$ 95.00$ 0.1320$ 0.1320$
2025-26 Proposed 95.00$ 95.00$ 0.1320$ 0.1320$
Fiscal Residential Authorized Non-Residential Authorized
Year Tax Rate Cap Tax Rate Cap
2016-17 85.00$ 85.00$ 0.1100$ 0.1100$
2017-18 85.00$ 85.00$ 0.1100$ 0.1100$
2018-19 85.00$ 85.00$ 0.1100$ 0.1100$
2019-20 85.00$ 85.00$ 0.1100$ 0.1100$
2020-21 85.00$ 85.00$ 0.1100$ 0.1100$
2021-22 85.00$ 85.00$ 0.1100$ 0.1100$
2022-23 85.00$ 85.00$ 0.1100$ 0.1100$
2023-24 85.00$ 85.00$ 0.1100$ 0.1100$
2024-25 85.00$ 85.00$ 0.1100$ 0.1100$
2025-26 Proposed 85.00$ 85.00$ 0.1100$ 0.1100$
Fiscal Year Residential Non-Residential
2016-17 56.99% 43.01%
2017-18 53.97% 46.03%
2018-19 53.40% 46.60%
2019-20 53.35% 46.65%
2020-21 52.77% 47.23%
2021-22 52.79% 47.21%
2022-23 53.88% 46.12%
2023-24 54.76% 45.24%
2024-25 54.80% 45.20%
2025-26 Proposed 54.63% 45.37%
Paramedic Tax Ratio
City of San Rafael
MARINWOOD (CSD)
HISTORY OF TAX RATES AND CAPS
CSA# 13, and CSA# 19