rate to 1.0% ($10.00 per $1,000 of assessed value).
Who pays the transfer tax?
Under the City's Municipal Code, payment of the real property transfer tax is the joint responsibility of the buyer(s) and seller(s) in a real estate transaction. In practice, the purchase agreement between the parties may specify how that cost is allocated between them.
Do other cities have a real estate transfer tax, and if so, what is the rate??
Some cities have rates ranging from approximately 1.5% to 3.0% or higher.
How much revenue is estimated to be generated?
The City estimates the rate increase would generate approximately $6.0 million in new annual General Fund revenue — increasing total transfer tax revenue from an estimated $1.5 million to approximately $7.5 million per year.
Is this a general tax or a special (dedicated) tax?
This would be a general tax. Revenue would go into the City's General Fund and could legally be used for any legitimate governmental purpose, rather than being legally restricted to specific programs or services. The City’s General Fund supports City services such as 9-1-1 emergency response, street and road maintenance, addressing impacts of homelessness (such as litter and illegal dumping), maintaining places for children to play, and stormwater drainage systems.
What vote threshold applies to this measure?
As a general tax, this measure requires approval by a majority (50% + 1) of San Rafael voters in the November 3, 2026, election.
What will the exact ballot question say?
The ballot label, as adopted in the resolution, reads:
"San Rafael Essential Services Protection Measure. To provide locally controlled funding for essential city services, such as fire protection, paramedics, rapid 9-1-1 emergency response times; preventing street/road deterioration; addressing impacts of homelessness/litter/illegal dumping; and other services, shall the City of San Rafael’s measure be adopted increasing the current real property transfer tax rate from 0.2% to 1% (only paid upon sale), generating approximately $7,500,000 annually until ended by voters, with annual audits and public spending disclosure?"
Voters will respond “Yes” or “No” to this question.
When would the tax increase take effect if approved?
If approved by a majority of voters, the ordinance would become effective ten days after the City Council formally declares the election results, in accordance with California Elections Code section 9217.
Does the measure have an end date?
As drafted, the tax would continue until ended by the voters; the measure does not include a fixed sunset date.
Accountability and oversight
How would expenditures of the funds be tracked and reported?
The measure would direct the City's existing Voter Approved Tax Oversight Committee (established by City Resolution No. 15118) to review, at least annually, whether the tax proceeds are spent for the purposes described in the measure. Proceeds would also be subject to the City's generally applicable independent annual audit procedures and public disclosure of expenditures.