Measure M would levy a $95 per year Special Education tax (subject to annual inflation adjustments) on each parcel of property (with exemptions for seniors, including Social Security recipients, and recipients of Supplemental Security and Social Security Disability) in order to fund special education until it is repealed or replaced by voters.
This measure requires approval by two-thirds of voters voting on the measure to pass.
Fiscal Impact: Measure M would raise approximately $10 million annually.
Pro:
Supporters say that The federal government has failed to deliver on its promise to provide 40% of the funds for Special Education. Today, we get 13%. The 7,000 Special Needs children in our Sacramento City Schools are blessed to live in a community that believes each one of them is “special.” Some have autism. Some have physical challenges. Some have learning disabilities. That’s why we have hired the nurses, the psychologists, the counselors, the qualified teachers, and the social workers these special children need.
Last year, our School Board began an Early Intervention Project in 10 of our elementary schools. And it is succeeding. We can help Special Needs students! Measure M is the Special Education and Early Intervention tax. Each real estate property owner would chip in $95 one time a year. We know that Sacramentans living on Social Security can’t afford even a small amount, so we exempted them from paying. We live in negative political times. Let’s show one another that we are better. Special Education. Special Children. Special Request.
A YES vote on this measure means: you wish to enact the special tax.
Con:
Opponents say every child deserves a good school and the help they need. Yet Sacramento City Unified School District wants more money before it fixes its budget. The state-created Fiscal Crisis and Management Assistance Team rated SCUSD at HIGH risk of insolvency. Its December 2025 findings were "not remarkably different" from 2018, citing deficit spending, poor budget development, leadership instability. Poor monitoring also cost the district $16 million in Title I funding.
Measure M is a tax that never expires. It starts at $95 per parcel and can rise up to 3% each year. With the highest increases, it could more than double in 30 years. Renters are not exempt. Landlords will pass along the cost. Measure M creates no independent citizens' oversight committee. SCUSD's own top administrator writes a yearly report for the same Board. That is not public oversight. This tax is unfair. A family in a small home pays the same $95 tax as the owner of a far more valuable property on one parcel. Our children need stable schools and leaders who can manage a budget. They also need leaders who plan ahead, spend wisely, and put students first.
A NO vote on this measure means: you do not wish to enact the special tax.
Background
Sacramento City Unified School District (the “District”) educates over 36,600 students at more than 74 schools, including 52 elementary schools, 8 middle schools, and 14 high schools. The District is dedicated to helping every student succeed and gain the academic and social skills to thrive in their communities. Over the past decade, the District’s special education population has grown significantly, from under 5,100 students ten years ago to over approximately 7,500 today. At the same time, the federal share of the cost of serving these students has declined.
Proposal
Measure M, if approved by the voters, would impose a special tax of $95 per year on each parcel of land within the boundaries of the Sacramento City Unified School District. The tax would be in effect beginning July 1, 2027, and will continue until amended or repealed by the voters. Beginning the second fiscal year after approval, the tax rate will be increased annually in proportion to the increase in the Consumer Price Index (CPI), however, the increase shall not exceed three percent in any fiscal year. Upon receipt of a satisfactory application, an exemption from the proposed tax will be granted on any parcel owned and occupied by persons who are 65 years of age or older, or persons receiving Supplemental Security Income for a disability regardless of age, or persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
The proceeds of the special tax are intended to be used for educational purposes, as set forth in the full text of the Measure printed in the Sample Ballot.
The special tax will be collected by the Sacramento County Tax Collector at the same time as, and along with, the ad valorem property tax, and will be subject to the same penalties and interest that apply to ad valorem property taxes if not paid when due.
The District is required by law to provide additional accountability measures for the proceeds. These measures include: (1) depositing the proceeds into a fund that is separate and apart from other District funds and shall be applied only as set forth in the Measure; and (2) providing an annual written report to the Board stating the amount of funds collected and expended, and the status of any projects or description of any programs funded from the tax proceeds.
Source: Measure M Impartial Analysis