Sensible Tax Criteria

CST’s Sensible Tax Criteria for Supporting or Opposing Local Taxes and Fees

The Coalition of Sensible Taxpayers (CST) supports taxes and essential service fees that are necessary, fair, transparent, affordable, voter-approved during a statewide election, and limited in duration. Our Sensible Tax Criteria guide our review of every proposal.

Building Strong Communities Through Sensible Tax Criteria

Well-structured taxes can strengthen public safety, maintain infrastructure, and preserve essential services. But they must meet responsible standards. We work early and collaboratively with elected officials and community members to ensure that new or renewed measures align with these principles. Using this framework, CST may support, oppose, or remain neutral on locally significant proposals. We help educate voters with clear explanations.

Taxes must be Necessary

New or renewed taxes should fund necessary services or clearly defined projects. They should address real needs and produce real benefits. Proposals must explain why existing funding is insufficient.

Protecting Affordability Through Sensible Tax Criteria

Taxes and fees must remain manageable for homeowners, renters, and businesses. Revenue increases should not grow faster than income levels.

If a proposal includes an annual escalator, the percentage must be clearly stated in ballot language. Voters should never be left guessing how much a tax may rise over time.

Sensible Tax Criteria Ensure Alternatives should be Considered

Before seeking new local taxes, agencies should demonstrate that cost efficiencies have been exhausted. Existing regional, state, and federal funding sources should be tapped first.

Grant opportunities and competitive funding should also be maximized, as is done at Marin Wildfire Prevention Authority. Fiscal discipline reduces unnecessary strain on taxpayers and supports long-term stability.

Sensible Tax Criteria Promote Fairness

Taxes and fees should be structured as fairly as possible. Flat parcel taxes, where every property pays the same amount regardless of size, can burden smaller property owners.

Assessments based on square footage or dwelling units are often more equitable. When large parcel taxes already exist, sudden changes may create disruption. In those cases, our framework supports thoughtful discussion about hybrid models or reasonable caps.

We also encourage the granting of exemptions or discounts to seniors, individuals with disabilities, and lower-income taxpayers – groups less able to afford higher costs.

Sensible Tax Criteria Incent Transparency

If tax revenue goes to rising costs of pensions or salary increases, that should be stated plainly. For construction or maintenance proposals, a detailed project list and total expected interest costs should be disclosed.

For taxes funding construction and maintenance, a detailed project list and cost estimates should be disclosed.

Honest Ballot Language Required

Ballot questions must clearly disclose the amount of the tax. If a measure renews and increases an existing tax, that increase must be explicitly stated.

Terms such as cost-of-living adjustment should reference a specific percentage increase or index.

Reasonable Time limits Required by Sensible Tax Criteria

Every tax should include a clear sunset date tied to the projects it funds. Permanent, very long-term taxes reduce accountability.

We generally view eight to ten years as a reasonable maximum for most sales or parcel taxes. School parcel tax terms should be shorter because future student counts are unpredictable. Bond measures should fund construction and replacement of long-life assets. The bond’s term should not exceed 30 years to avoid cost shifting to future generations. See CST’s Bond Measures and Guardrails.

Sensible Tax Criteria oppose vote percentage workarounds

Most special taxes require approval by two-thirds of voters. Exceptions include certain general fund measures and school bonds. We oppose efforts to bypass required voter thresholds.

CST opposes tax measures that used paid signature gatherers for “citizen initiatives” (insert link to our CI page) whose goal is to circumvent the 2/3 voter approval requirement.

Statewide Election Timing and Sensible Tax Criteria

Except in rare cases of genuine urgency, CST will oppose taxes placed on ballots outside a statewide election. Lower-turnout elections are more vulnerable to special-interest influence.

Fair timing strengthens public trust and reinforces accountability.

A Tax Loophole, Explained

A new tactic is reshaping how local taxes are passed. So-called “citizen initiatives” let more & bigger taxes pass, accelerating the tax tsunami.

Citizen initiatives are legal loopholes that increase the communities tax burden.

Learn More

Connect with CST

Our criteria provide a consistent framework for evaluating proposals across the region. CST is here to help you understand how a measure may affect your community. We encourage agencies, elected officials, and residents to seek feedback. CST opposes tax measures that used paid signature gatherers for citizen intiatives whose goal is to circumvent the 2/3 voter approval requirement.