Legislation Details

File #: 26-432    Version: 1 Name:
Type: Resolution Status: Agenda Ready
File created: 5/21/2026 Departments: GOVERNING BOARD
On agenda: 6/9/2026 Final action:
Title: Acting as the Governing Board of County Service Area No. 1, conduct a public hearing to set the rate of the Special Parcel Tax for Extended Police and Structural Fire Services in County Service Area No. 1 for FY 2026-27 at $65 per parcel: A) Open Public Hearing B) Close Public Hearing C) Adopt a resolution setting the special parcel tax at an annual rate of $65 per parcel for FY 2026-27 to fund extended police and structural fire protection services in County Service area No. 1.
Sponsors: Jackie Speier
Attachments: 1. 20260623_r_CSA-1 Rate Setting Hearing
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Special Notice / Hearing: Public Hearing/10-day notice
Vote Required: Majority

To: Honorable Board of Supervisors
From: Jackie Speier, Supervisor, District 1
Subject: Special Parcel Tax Public Hearing for Extended Police and Structural Fire Services in County Service Area No. 1

RECOMMENDATION:
title
Acting as the Governing Board of County Service Area No. 1, conduct a public hearing to set the rate of the Special Parcel Tax for Extended Police and Structural Fire Services in County Service Area No. 1 for FY 2026-27 at $65 per parcel:

A) Open Public Hearing

B) Close Public Hearing

C) Adopt a resolution setting the special parcel tax at an annual rate of $65 per parcel for FY 2026-27 to fund extended police and structural fire protection services in County Service area No. 1.

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BACKGROUND:
County Service Area No.1 ("CSA-1") was formed in 1955 to provide enhanced fire protection services within its boundaries which include the unincorporated areas of the San Mateo Highlands, Baywood Park, Baywood Plaza, and Polhemus Heights. With the creation of this service area, a portion of the property tax paid by the CSA-1 residents was set aside for these fire protection services. In 1966, the Board of Supervisors adopted a resolution adding police services to the CSA-1 budget, with such services to be provided by the County Sheriff.

With the passage of Proposition 13, property tax revenue in CSA-1 was reduced. In response, a 2/3 majority of the voters of CSA-1 approved a parcel tax in 1982 to help fund the enhanced level of police and fire service they desired. The 1982 ballot measure set the not-to-exceed amount of the tax at $110 per parcel. The district voters renewed the special tax in 1986 and 1991 with a not-to-exceed amount of $110. In 1996, the not-to-exceed amount proposed on the ballot was reduced to $65 per parcel, and that maximum amount has been approved by district voters in 1996, 2000, 2004, 2008, 2012, 2016, 2020, and 2024.

The Board ...

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