Plumas County voters will weigh in March 5 on Measure A, a special tax measure to raise funds for law enforcement countywide. The measure was brought forth by Plumas County Sheriff Todd Johns and Plumas County District 5 Supervisor Jeff Engel, and approved by the Plumas County Board of Supervisors Sept. 29, 2023, as Resolution No. 23-8851.
Declaring an emergency under Proposition 218, the resolution calls for adopting a transactions and use tax to provide a sustainable revenue stream for the Plumas County Sheriff’s Office. The resolution states that the Plumas County Sheriff’s Office has had to reduce patrols throughout the county due to lack of staffing. That can contribute to an increase in property and violent crimes.
If approved by a two-thirds vote, the measure would authorize Plumas County to levy a three-quarter-cent transaction and use tax, commonly known as a sales tax. It would start on the first day of the calendar quarter more than 110 days after the ordinance is adopted. The tax is estimated to amount to an additional 75 cents on $100 spent.
The measure needs a two-thirds majority vote to pass. It would not terminate automatically.
Sheriff explains the need for Measure A
At recent candidate and election forums, held by the League of Women Voters of Plumas County, Sheriff Todd Johns has explained how Measure A would affect staffing in his office. The idea for the tax came from other counties with similar financial downturns, he said. The additional funding would allow him to pay more competitive salaries to dispatchers, correctional officers staffing the jail, and to patrol deputies. It could also fund new and additional equipment. Johns also envisions funding resource officers in local schools. When school is not in session, those officers would be available to patrol during the busy summer season, he said.
If passed, the sales tax would raise an estimated $2.4 million per year for law enforcement and public safety. Visitors to the county who want to recreate in a safe place would pay an estimated half of the sales tax, Johns said. He emphasized that the measure calls for a five-person citizen sales tax oversight board. The income generated cannot supplant the board of supervisors’ regular allocation of general funds for law enforcement.
FRC professor raises questions
Although there is no opposition committee to Measure A, Paul Vaughn, a political science instructor at Feather River College, was invited to the league’s Quincy forum to discuss concerns about the proposal. He said Measure A would be a regressive tax, which would cause lower-income citizens to pay more of their income in comparison to wealthier citizens. He mentioned other funding alternatives, including a flat tax, where everyone pays the same amount, and a progressive tax, where the wealthy pay more.
Supervisor Jeff Engel supports Measure A
The primary political proponent of Measure A is District 5 Supervisor Jeff Engel, who provided this statement to The Plumas Sun:
“As we all know, California’s Proposition 13 keeps our property tax at 1% of the purchase price or its value. Property tax is a large contributor to Plumas County’s General Fund. So many homes and businesses in the Greenville area were lost during the Dixie Fire. Cost-of-living adjustments are going up, causing the inflation index to go up. When inflation goes up, that affects the cost of food, fuel, electricity and most of the goods we purchase. As costs go up, revenues for our county don’t, affecting our ability to offer the competitive wages and benefits that allow Plumas County to keep and retain our quality employees. It also affects our local government’s ability to provide services our residents should expect and enjoy.
“The most important, No. 1 priority service, I believe, is public safety. Public safety is the main reason I decided to run for supervisor 10 years ago. I want our residents and visitors to feel safe in Plumas County.
“This is why Measure A was introduced. It’s a three-fourths of 1% increase to the sales tax in Plumas County. The funds generated from this increase will go exclusively to the sheriff’s office. No portion will be placed in the general fund. The increase will be used, exclusively, for public safety, including dispatch wages, vehicles, training and equipment only. A volunteer oversight committee will be formed to oversee these funds.
“I believe this is a fair tax and equitable increase as we all — county residents, visitors and tourists — will be sharing the expense. I, like you, want to know that when we call 911 for an emergency, someone will be there to answer the phone and, if needed, someone will show up.”
Impartial analysis of Measure A
The Plumas County Counsel’s office provided an impartial analysis of Measure A, including these points:
- A transactions tax is a sales tax, due on the gross receipts of any retailer from the sale of all tangible personal property within the county. A use tax is an excise tax imposed on the storage use or other consumption of tangible personal property purchased from any retailer for storage use or consumption within the county. The ordinance contains several exemptions and exclusions from the tax.
- Special taxes can only be used for purposes stated in the ordinance. The special tax will be used to provide sufficient law enforcement patrol coverage, proper equipment for deputies, wage increases to attract sheriff office employees, appropriate levels of jail supervision, and increased dispatch coverage.
- The sheriff’s office is required by law to provide accountability measures for the proceeds.
- There will be a five-person citizen sales tax oversight board. The taxes cannot supplant the regular allocation of general funds for law enforcement.
