Supes get update on Measure K: Yuba County general sales tax measure continues to fund public safety

Michaela Harris, Appeal-Democrat, Marysville, Calif.
Updated ·3 min read

Sep. 26—The Yuba County Board of Supervisors received an annual presentation on Tuesday regarding the impact of Measure K, a 1% general sales tax measure that Yuba County voters approved in 2018.

Shortly after voting on Measure K, the Howard Jarvis Taxpayers Association, along with citizens Charlie Matthews and John Mistler, challenged the measure, arguing it should have been classified as a special tax. Measure K became effective in April 2019, and due to litigation, collected funds were placed in a trust until the disposition of the lawsuit.

In July 2021, the California Third District Court of Appeals ruled in favor of Yuba County and maintained that Measure K is a valid tax.

According to Appeal archives, revenue generated from Measure K was intended to primarily fund essential services such as 911 emergency medical and fire response; improving wildland fire containment; maintaining sheriff's patrol, attaining and retaining jobs, businesses and qualified deputies; and other essential services.

The county's use of the phrase "other essential services" can be stretched to almost any expenditure that is necessary for all other government services and therefore does not mean funds marked for specific projects or uses, the Appeal previously reported.

"Your board and previous boards for many years have consistently prioritized public safety in recognition of the government's primary fundamental purpose of the protection of its citizens. Limited revenues, however, have often restrained the board's desire to further enhance this goal toward that end. Needless to say, a strong public safety system is the foundation for building and supporting a vibrant, viable and sustainable community," said Fred Morawcznski, chair of the Measure K Citizens' Oversight Committee.

Starting in December 2021, Measure K funds were integrated into Yuba County's annual budget process. Since its implementation, this tax has generated approximately $33 million with nearly $27 million already expended, Morawcznski said.

For the 2022/23 fiscal year, 80% of Measure K funds were allocated to specific essential services with the remaining going toward general services, the Committee said. Yuba County received over $16 million in received revenue, nearly $9 million of which carried forward from the previous fiscal year.

In total, county services including the Office of Emergency Services, code enforcement, public works and administrative services received over $5.4 million while essential public safety services received over $9.7 million. Of the 20% allocated to general services, Yuba County fire districts received $1.5 million for the 2022/23 fiscal year plus $4.4 million in funds carried over from the 2021/22 fiscal year.

According to the Committee, the Yuba County Board of Supervisors allocated a portion of Measure K revenue to the nine fire districts in unincorporated areas of the county, which collectively determined how to use these funds within their jurisdictions.

With its portion of Measure K funds, the Olivehurst Public Utilities District Fire Department added three part-time or seasonal firefighter positions, two of which have been filled. The Smartsville Fire Department was also able to purchase the former Rose Bar School property from Wheatland School District, which the fire department has leased as a training center for many years. With this purchase, Smartsville Fire plans to remodel the property to use as an administrative office.

In previous years, Measure K funds have allowed for the Yuba County Sheriff's Office to hire 13 deputies, six correctional officers and six support positions, which expanded patrol service coverage in Plumas Lake and the foothills, sustained school resource officers, increased security and safety in the Yuba County Jail, and allowed for additional rehabilitation programming in the jail, the Appeal previously reported.

In 2022, Sutter County attempted to pass a similar 1% sales tax measure intended for public safety but it was ultimately rejected by voters.