To: Board of Directors
From: Lewis Broschard, Fire Chief, Contra Costa Fire Protection District
Report Title: HEARING TO CONSIDER ADOPTION OF ANNUAL CPI INCREASE TO THE MEASURE "O" PARCEL TAX
?Recommendation of the County Administrator ? Recommendation of Board Committee
RECOMMENDATIONS:
1. OPEN hearing to consider Resolution 2026-05 declaring the continuance of the Measure O Special Tax for Fiscal Year 2026-27 and adjust said funding measure by the allowable annual CPI of 3.0%, CONSIDER oral and written comments received; and CLOSE the public hearing.
2. ADOPT Resolution 2026-05, attached hereto
3. DIRECT the Fire Chief or Designee to prepare and file the required documents with the Tax Collector.
FISCAL IMPACT:
The proposed Measure O Special Tax rate for Fiscal Year 2026-27 is $266 per parcel, with estimated total revenue of around $2,883,440. This represents an increase of approximately $86,000 from Fiscal Year 2025-26. This revenue is necessary to maintain the same level of services for the area formerly covered by the Rodeo Hercules Fire District.
BACKGROUND:
In 2016, following voter approval, the Fire Protection and Emergency Response Services Special Tax (Measure O) was established to fund fire protection and emergency response services within the Rodeo-Hercules Fire Protection District. Subsequently, the Rodeo-Hercules Fire Protection District was annexed into the Contra Costa County Fire Protection District, which is legally authorized to continue levying the special tax. Measure O includes a Senior Exemption provision for qualifying property owners. Annually, upon approval by the Board of Supervisors, the maximum allowable assessment increase is calculated based on the January Consumer Price Index (CPI) for the San Francisco-Oakland-San Jose area. Pursuant to Measure O, the annual adjustment may not exceed three percent (3%). The CPI applicable for 2025 is 3.0%; therefore, the maximum allowable increase for the upcoming fiscal year is 3.0%.
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