AN INITIATIVE IMPOSING A ONE-HALF PERCENT (1/2%) SALES TAX FOR WILDFIRE PREPAREDNESS, WATERSHED PROTECTION, AND OPEN SPACE PRESERVATION SUMMARY: This initiative, entitled the “Napa County Wildfire Preparedness, Watershed Protection and Open Space Preservation Act of 2026” would add a new Chapter 3.38 to Title 3 of the Napa County Code. The Initiative, if enacted, would do all of the following: 1) Impose a countywide retail transaction and use tax (“sales tax”) at the rate of one-half of one percent (1/2%), on the sale and use of tangible personal property within Napa County, including both the incorporated and unincorporated areas of the county. The sales tax would be imposed for eighteen (18) years, beginning on April 1, 2027 and expiring on March 31, 2045. 2) Limit the use of, and require that sales tax proceeds be used for, the specific purposes identified in the Initiative’s Expenditure Plan, which includes wildfire preparedness, watershed protection, open space preservation, and administrative expenditures related to the planning and implementation of the Initiative. The Expenditure Plan outlines the specific program expenditure categories. The Expenditure Plan would be codified as Section 3.38.040 of the Napa County Code and would guide how the proceeds will be used. 3) Require the County Auditor-Controller to establish a special fund for the deposit of sales tax proceeds and mandate allocation of 50% of sales tax proceeds to Napa County and 50% of the sales tax proceeds to the Napa County Regional Park and Open Space District (“Park District”). 4) Require the County and the Park District to distribute the sales tax proceeds to grantees through a competitive grant process, as further described in the Initiative, to be used only for the purposes outlined in the Expenditure Plan. The County may award grants only to 501c3 nonprofit organizations, with exceptions as outlined in the Initiative. The Parks District may grant awards to 501c3 nonprofit corporations and public agencies as described in the Initiative. 5) Establish an Oversight Committee tasked with reviewing the receipt and expenditure of sales tax proceeds, including an annual report of each grantee’s use of funds. The Committee will consist of nine Napa County resident members and 3 non-voting ex-officio members: County Auditor, Park District General Manager, and County Fire Administrator, or their respective designees. 6) Increase the appropriations limit for the County by four years, to allow the use of all raised sales tax proceeds.

To help fund key City services and community priorities, the City Council voted on June 16 to place Measure P, a City Services Sales Tax Measure, on the ballot for the November 3, 2026 election. This measure will give American Canyon residents a chance to vote on the proposed 1% sales tax increase that is estimated to secure approximately $3.7 million for the City. Currently, American Canyon’s sales tax rate is 7.75%, which is one of the lowest amongst its closest neighboring cities. The proposed 1% sales tax would bring the local rate to 8.75%, aligning it with the City of Napa’s rate. All revenue generated by Measure P is legally required to remain within the American Canyon community.

St. Helena City Services Measure To maintain/improve St. Helena’s long-term finances and maintain 911 fire/public safety response, St. Helena’s infrastructure including repairing roads/potholes/sidewalks; reducing local wildfire risk by managing brush/other fuels; maintain parks; supporting local businesses; for other general city services; shall the measure be adopted establishing a ½¢ locally controlled sales tax, generating approximately $2,000,000 annually until ended by voters, requiring independent audits, public spending disclosure, all funds benefiting St. Helena residents?

Proposed Ballot Measure – Increase in Appropriations (GANN) Limit To fully utilize TOT and sales tax generated from visitors for public services, parks and recreation, police, and fire emergency programs, shall the appropriations limit set by Article 13B of the California Constitution be increased by $3,000,000 plus 1/4 of TOT revenues for the prior fiscal year, for each year for a four year period commencing FY 2027/2028? By approving this appropriation limit, no existing tax is increased, and no new taxes are created.