Approval of Measure W (“Measure”) would authorize the Los Angeles County Flood Control District (“District”) to levy a special tax (“Tax”) annually on parcels within the District, which encompasses cities and unincorporated areas of the County, beginning with fiscal year 2019-20, and continuing until ended by the voters. The Tax shall be levied at a rate of 2.5 cents per square foot of impermeable area, except as exempted. Impermeable area is area covered by materials or constructed surfaces such as buildings, driveways, concrete, pools and other hardscaped areas. Impermeable area does not include vegetated and other natural permeable areas where water penetrates through the ground. The Measure was placed on the ballot by resolution of the Los Angeles County Board of Supervisors (“Board”), acting also as the governing body of the District on July 17, 2018. If passed, the Tax is estimated to generate $300,000,000 annually.
Proceeds from the Tax shall be used to fund projects and programs consistent with the expenditure plan in an ordinance (“Ordinance”) amending the District Code establishing the Los Angeles Region, Safe, Clean Water Program. The Ordinance shall become effective only if the Tax is passed. Projects include, but are not limited to; increasing stormwater capture and reducing urban runoff pollution which may increase water supply; improve water quality; and provide community investment benefits as defined in the Ordinance.
An independent Regional Oversight Committee consisting of subject matter experts shall prepare progress reports on whether the goals of the Measure are met, and submit recommendations to the Board. The Board shall cause independent financial audits to be conducted to determine compliance with the terms of the Ordinance. All Tax funds shall be deposited in a special account. The County Auditor-Controller shall file an annual report with the Board stating the amount of funds collected pursuant to the Ordinance.
The Auditor-Controller shall place the tax on the secured roll, and the County Treasurer and Tax Collector (“Treasurer”) shall collect the Tax for fiscal year 2019-20 and subsequent fiscal years at the same time, in the same manner, and subject to the same penalties and interest as for ad valorem taxes collected on behalf of the County. All laws and procedures regarding exemptions, due dates, installment payments, corrections, cancellations, refunds, late payments, liens, penalties, and collections for the secured-roll ad valorem property taxes shall apply to the Tax. All property that is otherwise exempt or partially exempt from ad valorem property taxes shall also be exempt from the Tax in such year. Additionally, upon application, low income senior-owned Parcels may be exempt. The District shall establish and administer a Tax appeals process.
This Measure requires a two-thirds (2/3) vote for passage.
