Proposition SP

Los Angeles Parks and Recreation Facilities Parcel Tax

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CITY OF LOS ANGELES—Would authorize a new parcel tax to provide funding for parks, recreational centers, pools, playgrounds, waterways, beaches, green spaces, open spaces, childcare and other facilities, and increasing park equity in the City of Los Angeles. Proposition SP requires at least ⅔ of voters approving to pass.

Fiscal Impact: Would authorize a new parcel tax of approximately 8.4 cents per square foot that would generate approximately $227 million annually. The tax would be reduced upon completion of certain capital programs or in fiscal year 2053-54, whichever occurs sooner, and generate $60 million annually.

Next Los Angeles County Measure: Initiative Ordinance ULA



Proponents of Proposition SP argue that too many local parks and recreation centers suffer from asbestos, mold, leaky roofs, lack of safe drinking water, termite damage, decaying walls, bad plumbing, old gas and sewer lines, unsafe lighting and restrooms. They argue Proposition SP is needed to fix these problems and ensure parks safe and clean for all to use.

A YES vote on this measure means: They City would authorize a new parcel tax to provide funding for  costs associated with park and recreational facilities.


Opponents of Proposition SP argue that it is a tax increase to pay for the Olympics and that it costs nearly 10 times as much as Proposition K, which cost $25 million per year, which was passed in 1996 and expires in 2026. They argue Proposition SP will cost every homeowner $84.14 per 1,000 square feet of their home per year, and the owner of a 1,500-sq-ft. home would pay an additional $1,893.15 in just the first 15 years.

A NO vote on this measure means: They City would not authorize a new parcel tax to provide funding for  costs associated with park and recreational facilities.

VoteNoOnULAand (Campaign Website)

In Depth

In 1996, voters approved the passage of Proposition K: LA for Kids Program (Proposition K) which created a citywide assessment that has generated $25 million annually for the acquisition, development, improvement and restoration of parks and recreational facilities. Proposition K will expire in Fiscal Year (FY) 2026-27 and will result in the loss of funding to support parks and recreational facilities.

The proposed measure on the ballot would amend the Municipal Code to allow the City to collect funds for the rehabilitation, remediation, improvement, development, and acquisition of open spaces and recreational venues, such as museums, theaters, the Los Angeles Zoo, and civic green spaces, waterways and water elements, such as the Los Angeles River, Sepulveda Basin, lakes, dams, reservoirs, and beaches and park facilities, such as regional parks, recreation centers, pools and bathhouses, childcare facilities, senior centers, trails, picnic areas, playgrounds, athletic fields and courts, and other open public spaces, along with their operation and maintenance, through the imposition of a special parcel tax on improved real property parcels within the City. The distribution of the special tax funds will be prioritized based on the City’s equity index with the goal of providing park poor communities with safe healthful access to parks and recreational facilities.

If approved, the special parcel tax rate to be imposed shall be $0.08414 per square footage of improvement (generating approximately $227 million annually) on real property parcels beginning in FY 2023-24 and reduced to $0.0222 (approximately $60 million annually) upon completion of capital programs or in FY 2053-54, whichever occurs first.

The measure provides exemptions from the special parcel tax for parcels owned by non-profits, low income households, and government bodies. The City shall establish the procedures and guidelines for parcel owners to apply for an exemption from the special parcel tax.

Unless the City Council seeks another method for collection of the special parcel tax, such tax shall be levied and collected by the County at the same time and manner, and subject to the same penalties, and interest as ad valorem property taxes collected by the County no sooner than July 1, 2023. 

Monies collected from the special parcel tax, including penalties and interest, shall be deposited in a fund entitled “Parks and Recreational Facilities Special Parcel Tax Fund” (Fund). Monies deposited in the Fund shall not be subject to reversion to the City’s Reserve Fund. Any interest earnings generated by the Fund shall remain in the Fund and be used for the purposes for which the special parcel tax is imposed.

A Citizens Oversight Committee shall be established by ordinance to make recommendations on projects to be funded from the special parcel tax and to monitor the implementation and performance of the projects, programs, and services funded by the special parcel tax. An Administrative Oversight Committee, consisting of the Mayor, City Administrative Officer, and the Chief Legislative Analyst, shall be established by ordinance to review, amend, and adopt any project recommendations prepared by the Citizens Oversight Committee based on funding priorities and awards. Such recommendations shall consider the City’s equity index, as amended from time to time by the City, with the goal of providing park poor communities access to City Open Spaces and Recreational Venues, City Waterways and Water Elements, and/or Park Facilities.

The Controller shall prepare and present to the City Council an annual report identifying all receipts and expenditures associated with the Fund in accordance with state law. 

Source: City Attorney's Impartial Analysis of Proposition SP

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