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HomeMy WebLinkAboutVATOC 2025-10-27 Minutes1 VOTER-APPROVED TAX OVERSIGHT COMMITTEE OCTOBER 27, 2025 AT 5:00PM REGULAR MEETING COMMUNITY DEVELOPMENT LARGE CONFERENCE ROOM CITY HALL 3RD FLOOR 1400 FIFTH AVENUE SAN RAFAEL, CALIFORNIA WATCH ONLINE: https://www.cityofsanrafael.org/meetings/voter -approved-tax-oversight- committee-october-27-2025/#/tab-video MEETING MINUTES CALL TO ORDER – 5:04pm • Roll Call Members Present: Chuck Friede (Chair), Tracey Broadman, Jon Haveman, Caleb McWaters, Stephen Roth Staff Present: Paul Navazio, Shawn Plate, Alexis Bailey MINUTES 1. Approve regular meeting minutes from meeting of December 17, 2024. It was moved (Roth) and seconded (McWaters) to approve the minutes from the meeting of December 17, 2024. The motion to approve the minutes was passed by the following vote: Ayes: Friede, McWaters, Roth Noes: None Abstain: Broadman, Haveman MEETING OPEN TO THE PUBLIC 2. Introductions / Awards / Recognitions / Presentations Introduction: Jon Haveman (New Committee member), Alexis Bailey (Sr. Management Analyst, Finance Department) 3. Public Comment from the audience regarding items not listed on the agenda. None MATTERS BEFORE THE COMMITTEE 4. City Council Sub-Committee Feedback on Voter-Approved Tax Oversight Committee Annual Report for FY2023-24 2 • Staff acknowledged the committee’s discussion in Annual Report sent to Council and conveyed questions, comments, etc. in the staff report accompanying the Annual Report. The staff report was reviewed by the Finance Sub Committee prior to the Council and provided their feedback. • Item No. 1: How should the citizens oversight committee review and provide feedback on general purpose tax measures (Measure E and R)? The Finance Sub-Committee suggested that the Voter-Approved Tax Oversight Committee (and staff) could recommend proposed language revisions to the Committee Bylaws to address this question. • Item No. 2: Should the Paramedic Tax - the one voter approved tax measure not under the purvey of the committee – be added to the list of tax measures to be reviewed by the committee? The Finance Sub-Committee recommends that the oversight role related to the Paramedic Tax should be considered at the time when the existing tax measure is brought back before the voters for renewal or extension, and that an oversight provision be included in the ordinance at that time. • Item No. 3: Measure P is the new Library parcel tax approved by the voters on the November 2024 ballot, to include an oversight provision. Will the existing Voter-Approved Tax Oversight Committee be responsible for oversight of Measure P? The Finance Sub-Committee’s expectation is that the existing Voter-Approved Tax Oversight Committee serve as the oversight body for Measure P. • Committee report went to Council as a consent item and no additional discussion was had; the Council feedback is implied as approval of consent item. • Chair Friede inquired if the Paramedic Tax has an expiration date. It does not; was approved in 2010 and can be increased as deemed necessary by Council. The ordinance set a maximum cap which the City hit in 2023 or 2024. Paramedic tax funds roughly 27% of Firefighter/Paramedic personnel cost as well as non-personnel costs associated with responding to emergency medical services calls. The current “cap” on the tax rate results in the tax measure covering decreasing percentage of costs over time. The Paramedic Tax generated $5.4 million in FY24-25 budget. • Chair Friede asked how difficult it would be to segregate fire activity versus paramedic activity? Staff said fairly easy especially with the implementation of a new financial system, and the establishment of an EMS division within the Fire Department . However, all fire suppression staff are firefighter/paramedics which means the City would need to track costs by type of calls. Chair Friede inquired due to looking forward if the Paramedic Tax was renewed and fell under their purvey how they would review the expense side of the tax. • Committee Member McWalters asked is there is a mechanism to ensure all measures going forward that money can be tracked and not in the General Fund and how do we ensure this doesn’t continue happening? Essentially the language of the measure on the ballot would need to explicitly state the intended use of the tax. 3 • Committee Member Haveman followed up with an additional question; if the purpose of the tax is supposed to be additive. Staff said this is where you a measure would typically include “non- supplanting language.” • Committee Member McWalters asked if it is possible to add to the charter the ability to review and comment on ballot measures, in order to make recommendations on the language used in the measure before it goes on the ballot. Staff said the charter doesn’t explicitly prohibit the committee from making such recommendations. 5. Presentation of Unaudited Financials from FY25-26 Budget No questions related to the budget information provided to the committee. 6. Review of Unaudited Financials for FY2024-25 and Budget for FY2025-26 • Staff presented a report which included the unaudited revenue and expenditure results for the fiscal year ending June 30, 2025. • Committee Member Broadman asked when Measure D is sunsetting; which ends in the current fiscal year and will require the Council to place it back on the ballot. • A question was also raised regarding Measure D expenses paid to • Chair Friede asked is there is a target for how much should be in the reserve for the General Fund; there is a policy by the City Council and it is now 15%. It is suggested by GFOA that you should have three months of operating expenses which is about 17%. The City of San Rafael has a 10% emergency reserve, the additional 5% is for economic uncertainty. • Additionally, it was noted that the City Clerk and City Council budgets are up over 30% year to year and the Finance budget is down. This is due to the reshuffling of budgets where they should reside with the new chart of accounts implemented with the new ERP system. • Is it overly simplistic to state the City spends $4.1 million on parking enforcement and only raised $4.8 million. Director Navazio; Yes overly simplistic – revenues also account for the City-owned parking lots and parking garages. Parking is the single enterprise fund at the City. • Chair Friede had additional questions regarding Measure P; is it a per square foot parcel tax? This is correct and there is a duration provision that says it will remain in effect for 3o years or following the last bond payment on the debt - whichever is longer. • Committee Member McWaters inquired about the delta for the budget for equipment line item on Measure D. Director Navazio noted this is due to the carryforward of prior year funds. Additionally, he inquired about expenses paid to vendor Baker & Taylor. Staff responded that this appears to be one of the City’s book suppliers but would need to confirm. Chair Friede advised that Baker & Taylor, one of the oldest book dealers in the country recently announced that they would be ceasing operations. • Committee Member McWaters as about Measure G expenses paid to Joint Venture Silicon Valley. Director Navazio believes they provide parcel maps and data regarding zoning to the City; he will follow up with the Committee after further research. 4 STAFF COMMENTS 7. Schedule of upcoming meetings and events of interest • Need to schedule next meeting of the Committee in December; Staff will send a Doodle poll ADJOURNMENT The meeting was adjourned at 6:10pm. Notice Any records relating to an agenda item, received by a majority or more of the Committee less than 72 hours before the meeting, shall be available for inspection in online. Sign Language interpreters and assistive listening devices may be requested by calling (415) 485 -3066 (voice), emailing Lindsay.lara@cityofsanrafael.org or using the California Telecommunications Relay Service by dialing “711”, at least 72 hours in advance of the meeting. Copies of documents are available in accessible formats upon request. Public transportation is available through Golden Gate Transit, Line 22 or 23. Paratransit is available by calling Whistlestop. Wheels at (415) 454-0964. To allow individuals with environmental illness or multiple chemical sensitivity to attend the meeting/hearing, individuals are requested to refrain from wearing scented products.