HomeMy WebLinkAboutStaff Report 4.B 7/21/2014DATE: July 21, 2014
TO: Honorable Mayor and Members of the City Council
FROM: John C. Brown, City Manager I'Y� rol
SUBJECT: Update on County Sales Tax Measure
RECOMMENDATION
It is recommended that the City Council receive a status report on a possible County sales tax
measure to fund Countywide local road improvements
BACKGROUND
The County of Sonoma has reviewed its long -tern needs for road improvements in the
unincorporated area of the County, and funding sources and options. A Countywide sales tax
measure is a possible funding source. According to the State Board of Equalization, a County
sales tax cannot be imposed on only the unincorporated area; it must be imposed Countywide.
As well, it may not be increased without special legislation above the limit of 9.5 percent. The
maximum it can be increased is the difference between that limit and the amount imposed by the
jurisdiction with the highest total sales tax rate. The recent approval by Cotati voters of a
measure establishing a rate of 9.25 percent in Cotati limits the County's option to a one-quarter
(1/4) cent tax. The County estimates a quarter -cent will generate $20 million in the first year and
$537 million cumulatively over twenty years.
DISCUSSION
It is anticipated the County Board will consider a quarter -cent sales tax increase at its July 29,
2014 meeting. County staff is expected to recommend a special tax, for road safety and
improvements, with a twenty-year term. In conversations with City Managers, the County seeks
support for imposing this sales tax in our jurisdictions by committing a portion of the resulting
revenues to each City. The County proposes distributing funding using a population and road
mile formula. This distribution is included in the Executive Summary of the Draft Expenditure
Plan, included as Attachment 1, to this report. Based on the population/road mile formula, the
Comity estimates Petaluma's share of this revenue at approximately $1.9 million in the first year,
and escalates that estimate to a total of $51 million over a twenty year period. Other formulas
that would have provided a greater share of sales to Petaluma were not viewed as being as
attractive to smaller jurisdictions, those with less miles of maintained roads, and those with less
point of sales tat.
Agenda Review:
City Attornev Finance Director
Cite Manager ZS
In the report provided to the Petaluma City Council on July 7, 2014, staff indicted the lowest
estimated cost of Petaluma's roadwork needs is $86 million. That does not include the cost of
sidewalk repairs or traffic signal upgrades, for which no estimates were provided to Council. On
July 7, in response to a Cotmcilmember inquiry, staff indicated $100 million is a reasonable
estimate, for planning purposes. A separate estimate of $88 million was also provided for the
Rainier crosstown connector/ interchange project, as the amount estimated as needed to complete
the project in advance of collecting traffic mitigation fees for that project. Using these estimates
for the sake of comparison, Petaluma's road work/traffic/congestion needs can easily total $190
million; the distribution proposed by the County would only address approximately one quarter
of that need.
In conversations with the County, I've indicated Petaluma's needs are more expansive than
roadwork, and for that reason it is critical Petaluma pass its own tax measure. Petaluma's
roadwork needs far exceed what is proposed to be distributed to Petaluma, and the County's own
projected costs exceed what it proposes to retain from a sales tax increase. I have also discussed
with the County the results of our recent polling that suggests County and City sales tax
measures will not be well received by voters if they are on the ballot at the same time.
Petaluma's polling results showed only 8.8 percent of respondents would vote for a one-quarter
cent County sales tax if it were competing with a City sales tax and only 25 percent indicated
they would vote for both.
The County has asked each City to provide language for the draft expenditure plan, indicating
how they would use tax proceeds if the County measure passes. These uses are limited to road
and transportation uses by the County's proposed ballot language. We were asked to submit a
description of our proposed uses by July 18, 2014. Although, for the reasons indicated above,
Petaluma's interests are not best served by the County measure, it appeared prudent to respond to
the request by the July 18 deadline:
The Citi, ofPetahana will_focus its share of ftntding on completing unbuilt portions of the
Harin Sonoma Narroitu (MSN) Highway 101 High Occupancy Vehicle (HO11) Widening
Project through Petahana from the Huy 116 conneclion to just north of the Corona Road
Overcrossing. Proposed improvements include 11'idenninng in the median to acconnntodale
cotpool lanes, IVidening at?- and off- ramps, and Installing soundwalls.
Funding will be used int combination with allocations f •onn the other local and State fintding
sources that ntay become available to Caltrans and the Sonoma County Transportation
Autlnorio, (SCTA) to complete tlne project. The City gfPetalunta will also focnts any
remaining share of handing otn circulation of h affic across Higlnray 101 and on trffic
signal coordination, upgrade, antd replacement to reduce wait times.
Staff has recommended that Council place a measure on the ballot to permanently increase sales
tax in Petaluma by one cent. Recommended priorities for the use of that money include
addressing all local roadwork needs. and advancing the funding needed to complete the Rainier
crosstown connector/interchange project. Funding regional/statewide transportation
improvements with that money was not recommended, although finding funds to complete the
Highway 101 widening project remains a significant unmet need. Completing that project would
provide much needed congestion relief through Petaluma and for its residents who commute. In
addition, moving the widening project forward is necessary to the cost effective completion of a
Rainier crosstown connector/interchange and the congestion relief that project will bring. The
paragraph submitted to the County primarily focuses Petaluma's share of this proposed funding
to the Highway project. It is also intended to reduce competition between County and City sales
tax measures by eliminating what may be viewed as overlap and creating differentiation between
the uses of the two taxes. Further, it provides for uses that complement each other and address a
broader range of local and regional traffic circulation needs in Petaluma.
This report is provided for the Council's information and feedback. Although the County
requested the submitted language by the July 18, 2014 deadline, staff can forward any significant
amendments the Council may wish to make to it, and ask that the modified language be used
instead.
"Afflc Iy :\_O1051t7:CIM
The County estimates a one-quarter cent sales tax will generate $20 million in its first year, and
$537 million, cumulatively, over twenty years. According to County estimates, 14 percent of
that amount will be generated in Petaluma. The County proposal would return 9.5 percent of
those proceeds to Petaluma.
ATTACHMENT
Draft Sonoma County Ballot Question and Expenditure Plan
Lf o�Y~'d} 5F J
Ballot Question:
Sonoma County Road Safety and Improvement Act: Shall Measure X, the Sonoma County Road
Safety and Improvement Act, be implemented with a quarter -cent sales tax for 20 years to maintain,
resurface and pave local streets and roads; fill potholes; improve traffic flow and mobility; and enhance
driver, pedestrian, and bicyclist safety, with an annual audit to be conducted to ensure that funds are
spent as mandated by the voters, and including the authority to issue bonds to finance the projects if
needed?
Full Text of Measure ---:
SONOMA COUNTY ROAD SAFETY AND IMPROVEMENT ACT
EXPENDITURE PLAN
I. Executive Summary
The Sonoma County Road Safety and Improvement Act will dedicate money from a X cent sales tax to
each city and the unincorporated County for the sole purposes of maintaining local streets and roads,
filling potholes, improving traffic flow and enhancing safety.
The funding will be distributed directly to each city and the County of Sonoma on a quarterly basis based
on a population and road mile formula as described in Table 1.
Table 1
Jurisdiction Population/ Estimated Annual Estimated Amount
Road Mile Share (1) Amount - Year 1 Over 20 Years (2)
Cloverdale 1.54% $ 308,612 $ 8,286,241
Cotati 1.20% $ 239,281 $ 6,424,692
Healdsburg 2.06% $ 412,843 $ 11,084,832
Petaluma 9.50% $ 1,899,943 $ 51,013,473
Rohnert Park 6.00% $ 1,200,833 $ 32,242,369
Santa Rosa
27.41%
$
5,481,679
$
147,183,082
Sebastopol
1.25%
$
249,510
$
6,699,348
Sonoma 1.77% $ 353,781 $ 9,499,014
Windsor 4.50% $ 899,645 $ 24,155,479
County of Sonoma 43.77% $ 8,753,872 $ 235,041,469
Admin/Citizen Oversight 1.00% $ 200,000 $ 5,370,000
Totals 100.00% $ 20,000,000 $ 537,000,000
(1) Formula is 50% population and 50% road miles
(2) 20 -year estimate assumes 3% annual growth annual
II. Oversieht and Administration
The implementation of the Sonoma County Road Safety and Improvement Act will be the responsibility
of the Sonoma County Transportation Authority (SCTA). The SCTA is comprised of twelve elected
officials; a representative from each of the nine cities in Sonoma County and three members of the
Sonoma County Board of Supervisors.
The SCTA will be responsible for developing an annual budget and distributing the Sonoma County Road
Safety and Improvement Act funds to each jurisdiction. The SCTA will develop the first budget by July 1,
2015.
The Citizens Advisory Committee established under the original ordinance that created the SCTA will
serve as an independent oversight body that will advise the SCTA and the public on the administration of
the Sonoma County Road Safety and Improvement Act via an annual audit and annual reports.
III. Goals and Obiectives
The Sonoma County Road Safety and Improvement Act seeks to provide a stable and secure funding
source directly to local governments in order to improve roadways through maintenance, repair,
enhancement and safety measures such as re -paving, pothole filling, bicycle and pedestrian safety and
roadway reconstruction.
The goal of the Sonoma County Road Safety and Improvement Act is to increase the Pavement
Condition Index to very good in all of the cities and the County. This will improve driver safety, improve
bicycle and pedestrian safety and mobility, reduce accidents, improve traffic flow and reduce
maintenance costs to cars and trucks.
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IV. How the Funds Will Be Spent
Each city and the County will receive funding annually. With a stable funding source that cannot be used
for other purposes or be taken away by other governments, the jurisdictions can prepare street and
road maintenance and improvement plans based on their highest priority and need. Each entity will be
required to provide an annual reporting letter to the SOFA defining how the funds were spent and how
they meet the requirements of the Sonoma County Road Safety and Improvement Act.
a. The Countv of Sonoma will focus its share of funding on roadway improvements as defined in
the Long -Term Roads Plan adopted by the Board of Supervisors. Each year the Board of Supervisors will
commit General Funds to match their share of Sonoma County Road Safety and Improvement Act funds
to complete improvements per the Long -Term Roads Plan. An equitable distribution of improvements
will be made throughout the County unincorporated area following a complete streets approach that
includes where possible paving, striping, bike lanes, pedestrian access features, signals and timing,
signage, and other related features per the County's adopted plans in order to improve mobility and
safety for cars, trucks, bicyclists and pedestrians.
b. The Citv of Cloverdale will focus its share of funding on
C. The Citv of Cotati The City of Cotati will focus its share of funding on Local Street and Road
Maintenance, in the ongoing implementation of the City's Pavement Management Plan. Pavement
maintenance projects will be done in accordance with adopted plans, safety considerations, and legal
requirements. Bicycle and pedestrian needs will be taken into consideration and included in pavement
maintenance projects where they are appropriate and consistent with the City's adopted Bicycle and
Pedestrian Master Plan.
d. The Citv of Healdsbur¢ will focus its share of funding on
e. The Citv of Rohnert Park will focus its share of funding on
f. The Citv of Petaluma will focus its share of funding on
R. The Citv of Santa Rosa will focus its share of funding on
h. The Citv of Sebastopol will focus its share of funding on Local Street and Road Maintenance, in
the ongoing implementation of the City's Pavement Management Plan. The funding will be used in
combination with annual General Fund allocations to the City's Special Sales Tax Pavement Reserve, and
annual allocations from the 2004 Countywide Transportation Sales Tax (Measure M) Local Streets and
Roads funds. Pavement maintenance projects will be made following a complete streets approach.
Bicycle and Pedestrian needs and safety measures will be taken into consideration and included in
pavement maintenance projects where they are appropriate and consistent with the City's adopted
Bicycle and Pedestrian Master Plan.
i_
ON of Sonoma will focus its share of funding on
J A -77
y The Town of Windsor will focus its share of funding on
V. Implementation Guidelines
A. The duration of the tax will be 20 years, beginning on April 12015 and expiring on March 31,
2035.
B. Environmental reporting, review and approval procedures as provided for under the National
Environmental Policy Act, the California Environmental Quality Act, or other applicable laws will
be adhered to as a prerequisite to the implementation of any project.
C. Use of the retail transactions and use tax under this Transportation Expenditure Plan will be
subject to the following restrictions:
1. The tax proceeds must be spent for the purposes of funding the transportation
programs and projects as allowed in the Sonoma County Road Safety and Improvement
Act and may be not used for other purposes.
2. The additional funds provided to governmental agencies by the Road Safety and
Improvement Act shall not supplant existing local revenues being used for
transportation purposes. The SCTA will require that local jurisdictions maintain their
existing commitment of local funds for transportation purposes or face penalties. Each
local jurisdiction shall be responsible for identifying which of their accounts have local
funds for transportation purposes. For these purposes, expenditures would be
calculated per fiscal year. A fiscal year is defined as July 1 through June 30. The baseline
amount is the average of transportation fund expenditures from FY11/12 through
FY13/14 which will be converted to a percentage of general fund expenditure from that
same period of time. Expenditures for each subsequent year will be compared to the
baseline to determine that the same percentage of general fund expenditures is
occurring. Baseline percentages and subsequent year percentages of discretionary fund
expenditures on transportation shall be provided to SCTA by each jurisdiction no later
than February 15, starting in February 2016. This is to allow agency audits to be
completed prior to submittal. After submittal the SCTA will report to the public how
each jurisdiction has met the maintenance of effort requirement.
3. The SCTA is charged with a fiduciary duty in administering the tax proceeds in
accordance with the applicable laws and this Sonoma County Road Safety and
Improvement Act. Receipt of tax proceeds may be subject to appropriate terms and
conditions as determined by the SCTA in its reasonable discretion, including, but not
.1A
limited to, the right to require recipients to execute funding agreements and the right to
audit recipients' use of the tax proceeds.
D. Actual tax proceeds may be higher or lower than estimated in this Sonoma County Road Safety
and Improvement Act over the 20 -year term. The Sonoma County Road Safety and
Improvement Act expenditure plan is based on the percentage distributions to each jurisdiction
and the dollar values included are estimates only. Actual tax proceeds will be programmed
annually in accordance with the percentage distributions in the Sonoma County Road Safety and
Improvement Expenditure Plan.
E. The Sonoma County Transportation Authority will prepare a Strategic Plan prior to July 1, 2015,
which will identify administrative policies and procedures to distribute the funds consistent with
the goals and objectives of the Sonoma County Road Safety and Improvement Act expenditure
plan. The Strategic Plan will be updated at least every five years during the term of the
Sonoma County Road Safety and Improvement Act.
F. The County of Sonoma is authorized to bond for the purposes of advancing the commencement
of or expediting the delivery of transportation programs or projects. The County of Sonoma may
issue limited tax bonds, from time to time, to finance any program or project in the Sonoma
County Road Safety and Improvement Act as allowed by applicable law and as approved by the
SCTA, and the maximum bonded indebtedness shall not exceed the total amount of proceeds of
this retail transactions and use tax, estimated to be $537 million in 2014 dollars. All costs
associated with the issuance of bonds, including debt service payments, issuance costs, interest,
reserve requirements, and insurance shall be accounted for within that program category in
which the bond proceeds were used. Such bonds will be payable solely from the proceeds of the
retail transactions and use tax and may be issue any time before expiration of the tax.
G. It is the intent of this Expenditure Plan that each City will have the option to issue bonds for the
purposes of advancing the commencement of or expediting the delivery of the projects set forth
for each City as described herein. Each City is responsible for taking all actions required to
obtain the required authority for any such bond issuance."