Measure Q

City of Albany EMS, ALS, Fire Protection Parcel Tax Measure

Measure Q would amend the Emergency Medical Services, Advanced Life Support, and Fire Protection Special Tax on residential and commercial property, by adding low-income tax exemptions and rebates, and applying a $0.254 per building square foot for developed properties and $0.110 per lot square foot for undeveloped parcels sold, leased, or transferred over 500,000 square feet in size.

This measure requires approval by two-thirds of voters voting on the measure to pass.

Fiscal Impact: Measure Q is estimated to generate $2,500,000 annually until repealed by voters at a subsequent election.

Next Alameda County Measure: Measure R

See Endorsements for Measure Q
Background

In 2022, Albany voters approved Measure “K”, a special parcel tax on property within the City to fund emergency medical, advanced life support and fire protection services (EMS/ALS/Fire).  The parcel tax is currently levied annually on residential and commercial properties at a rate of $0.0807 per lot square foot, as defined in the Measure. It allows annual rate adjustments subject to a 5% cap, and incorporates both a 100% exemption for residential parcels owned by qualifying very low-income residents and a 100% rebate to qualifying very low-income renters of tax imposed on a rental unit where they reside, as defined therein.   

Proposal

If approved, Measure Q would amend the tax as follows:

  • Retain the 100% exemption for residential parcels owned by qualifying very low-income residents, and add a 50% exemption for qualifying low-income resident owners; and
  •  Retain the 100% rebate to qualifying very low-income renters of tax imposed on a unit where they reside, and add a 50% rebate to similarly qualifying low-income renters, as defined therein; and 
  • Maintain annual Consumer Price Index (CPI) adjustments, but with a 3% cap instead of 5%; and 
  • Maintain the rate at $0.0807 per lot square foot, annually adjusted by CPI, unless any parcel 500,000 square feet or larger is sold, leased, or transferred to make it tax exempt, at which point the maximum rates shall be:
    • $0.254 per building square foot for developed properties; and 
    • $0.110 per lot square foot for undeveloped parcels; both annually adjusted by CPI.
  • Clarify that this tax applies to possessory interests (i.e. leaseholds) on a parcel where the owner is exempt from parcel taxation.

The Council may levy the tax at a lower rate in any year and restore it back to a prior rate, provided the maximum voter approved rates aren’t exceeded. 

Source: Measure Q Impartial Analysis

Alameda County Election Resources