Measure R: City of San Pablo Transactions and Use Tax
City of San Pablo · Contra Costa County · November 3, 2026
The question on your ballot
To provide funding to maintain City services, including crime prevention, police protection, reducing illegal dumping, the City's daily senior meal program, youth scholarship programs, assisting the homeless, street maintenance, and other general services, shall San Pablo enact a temporary ½ -cent sales tax for 5 years, generating approximately $2,000,000 annually, then reduced to ¼-cent for 5 years, generating approximately $1,000,000 annually, then terminate; with all funds staying in San Pablo, citizen ov ersight, and mandated annual audits?
In plain language
Measure R would create a temporary sales tax in San Pablo. It would pay for city services like crime prevention, police, and senior meals. It would also fund youth scholarships, homeless help, and street maintenance. A YES vote starts a half-cent sales tax for 5 years. After that, it drops to a quarter-cent for 5 more years. Then it ends. A NO vote does not create this tax.
Fiscal impact
A half-cent (0.5%) sales tax for 5 years raising about $2,000,000 a year, then a quarter-cent (0.25%) sales tax for 5 more years raising about $1,000,000 a year, then the tax ends.
Impartial analysis
City of San Pablo City Attorney’s Impartial Analysis (MEASURE R) The San Pablo City Council placed Measure R on the ballot to ask voters to approve an increase to the City’s transactions and use tax, more commonly known as a local sales tax. Measure R would temporarily increase the local sales tax by 0.50% for five years, lower this increase by 0.25% for the next five years, and then expire after that ten-year period. The sales tax generally applies to retail sales of tangible personal property within the City. Purchases that are exempt from the state sales tax are also exempt from the additional tax proposed here. For example, most groceries and prescription drugs are exempt from Measure R. Currently, the total sales tax in San Pablo is 9.50% of an item’s purchase price. The City’s share of this is only 1.75%, with the remainder going to the state and to Contra Costa County. Part of the City’s share is the temporary sales tax most recently approved by the voters as Measure S in 2020. The tax imposed under Measure S is set to decrease next year and then expire five years after that. With Measure R’s own scheduled decrease and expiration, this means that, if voters approve Measure R, the total sales tax rate in San Pablo will change as follows: Immediately after Measure R’s approval, the total sales tax rate will increase to 10.00%. In October 2027, under Measure S’s scheduled decrease, the rate will lower to 9.75%. In October 2032, when Measure S expires and Measure R’s decrease goes into effect, the rate will lower to 9.25%. In 2037, when Measure R expires, the rate will lower again to 9.00%. All revenues from Measure R would belong to the City and would be placed into the City’s general fund to be used for any lawful purpose. The City estimates the measure would bring in an additional $2,000,000 annually for the first five years, dropping to approximately $1,000,000 annually for the five years after that. Measure R must be approved by a simple majority (50% plus one) of the City’s voters. If approved, as noted above, it will expire after ten years. Each year, an independent auditor must complete a public audit report of the revenues and expenditures from Measure R. The City Council is also required to appoint an oversight committee whose members are San Pablo residents or San Pablo business representatives. The oversight committee publicly reviews the audit report and makes recommendations on the use of the revenues. The audit report and the oversight committee’s recommendations would be a public record and reviewed at a public meeting. A “yes” vote is to permit the City of San Pablo to increase its local sales tax for ten years. A “no” vote is to prohibit the City of San Pablo from increasing its local sales tax. Brian P. Hickey City Attorney Dated: August 19, 2026 The above statement is an impartial analysis of Measure R. If you desire a copy of the measure, please call the City Clerk at [phone number omitted] and a copy will be mailed at no cost to you.
Official ballot arguments
Filed for the official voter guide by each side, printed as submitted.
Argument in favor
ARGUMENT IN FAVOR MEASURE R # # # Vote YES to keep San Pablo's Essential services strong. San Pablo is a great place to live. But the City faces real financial challenges. A YES vote will help keep important services in place, including: • Crime prevention and police protection • Cleaning up and preventing illegal dumping • Daily senior meal program • Youth scholarship and recreation programs • Street and road maintenance • Rental and tenant protections • Help for residents facing homelessness Why is this measure needed: Casino revenue is declining. It funds 59% of the City's general fund and has fallen $3.3 million short since 2023. Reserves are for catastrophic events and emergencies only; not for ongoing operating costs. Everyone pays their fair share. Visitors who shop, buy gas, and eat here pay for it too. Groceries and prescription medicines are not taxed. The tax is temporary and shifts down, over time. A temporary half-cent sales tax for five years (yielding $2 million a year), then reduced to a quarter-cent for five years (yielding $1 million per year), then terminating. It cannot be extended without another vote of the people. Every dollar stays in San Pablo. 100% of this revenue must remain here. By law, the State cannot take one penny of the yield. Accountability is required, not promised. An independent Citizens’ Oversight Committee will review all spending; annual independent audits are mandatory and will be made public. San Pablo’s sales tax rate remains among the lowest in West County. Even with Measure R, San Pablo remains below El Cerrito, Pinole, and Hercules. When previous adopted Measure S sales tax measure shifts down in October 2027, San Pablo ties Richmond for West County's lowest sales tax rate. A temporary, responsible solution. A modest amount to maintain what we already have: Local services. Local control. Local dollars. Questions? Visit: www.sanpabloca.gov/2943 Vote YES on Measure R — Genoveva Calloway, Registered Voter, Local Community Member; Dr. Raynato Castro, DDS., Registered Voter, Local Community Member/Medical Professional; Dorothy Gantt, Registered Voter, Local Community Member; Martin Gonzalez, Registered Voter, Local Community Member/Business Owner
Rebuttal to Argument in Favor of Measure R We expect government speech to be impartial when it prints the ballot question. Arguments have more freedom. By selecting the same popular services and omitting other expenses, Proponents' Argument exposes the bias in the ballot question. Where will the money actually go? It appears the San Pablo City Attorney intends to be impartial (some do not). He says: "All revenues from Measure R would belong to the City and would be placed into the City’s general fund to be used for any lawful purpose." It goes into the general fund for buying paperclips, fixing potholes, for pensions, or pay-raises. (The Oversight Committee does not have authority to decide.) When the judge required the county to rewrite a ballot question recently, he excused bias in the impartial analysis, saying that voters know that it is political and may be biased but expect the ballot question to be neutral. Now you know. It is difficult not to be biased, even when you're trying not to be: "The City’s share of this is *only* 1.75%..." The Election Code requiring unbiased ballot questions has been enforced elsewhere. The voters of San Pablo can do likewise by voting "No on Measure R." Without incurring legal fees. We will all be tightening our belts in the next few years. A new tax won't solve that problem. City Hall would do better to find ways to lower costs and expenses by only 1.75%. Sandra Kallander Chair, Libertarian Party of Contra Costa County The undersigned author of the rebuttal to the argument in favor of Measure R at the General Election for the San Pablo (in Contra Costa County) to be held on 11/3/26, hereby states that this argument is true and correct to the best of her knowledge and belief. Sandra Kallander Chair, Libertarian Party of Contra Costa County
Argument against
Argument Against Measure R Measure R's ballot question lists budget line-items chosen to get more votes, appealing to those who like clean streets or freebies for seniors and youth, prefer government to deal with the homeless, or dislike potholes or crime. Something for everyone. They're not supposed to take sides. Voters take sides. Measure R does not guarantee what will be funded, as the question-wording implies. The tax feeds the general fund spent on employee benefits and pensions, janitorial services, liability insurance, utility bills, consultants, legal fees, marketing materials, meeting expenses, holiday decorations, HVAC repairs, gasoline, window cleaning, toilet paper, and pay-raises. They're using the general fund to push voters to vote more funds. Is that okay? Of course not. California Elections Code section 13119(a) requires ballots to use this language: "Shall the measure (stating the nature thereof) be adopted?" Measure R used one word, "shall." The rest are missing. "The nature thereof" does not mean "why," or "how," or "for whom," or anything other than "what is the nature" of the measure being adopted. It must be completely neutral. Earlier this year when Contra Costa County wrote a ballot question promoting imposition of a sales tax increase, it was ruled "prejudicial and argumentative" in Superior Court. Offending language was removed, including "independent citizens oversight" (a committee not created by the measure). The Measure R ballot question similarly mentions "citizen oversight" and mandated audits but these are already in place. It's just a sales pitch. As a plaintiff in the county case, I know the window of time to challenge these ballot-question violations is extremely short. [If you're reading this, it's too late.] I don't like public funds spent defending violations. The best way to save court costs and stop the cheating is vote "No" every time you see a ballot question stuffed full of sales pitches. Sandra Kallander Chair, Libertarian Party of Contra Costa County The undersigned author of the primary argument against Measure R at the General Election for the San Pablo (in Contra Costa County) to be held on 11/3/26, hereby states that this argument is true and correct to the best of her knowledge and belief. Sandra Kallander Chair, Libertarian Party of Contra Costa County
What supporters and opponents say — outside sources (not official ballot arguments)
Statements by campaigns, officials and news coverage, quoted with attribution and linked to the original. VoterDecoder did not write them and does not endorse either side.
Supporters say
No public statements in favor were found.
Opponents say
No public statements against were found.