ESCONDIDO — The city has come out against the county’s proposed half-cent sales tax measure, which would bring the city’s sales tax to the state cap if approved by voters this November.
The Escondido City Council voted Oct. 7 to oppose Measure B, also known as the San Diego County Health and Safety Act.
The citizen-led ballot measure proposes a half-cent sales tax expected to generate between $400 million and $450 million annually. Considered a special tax, the revenue would be used for the following purposes:
- 60% for children and family services, including health care costs, child care and food security;
- 22.5% for cleanup and response efforts related to the Tijuana River sewage crisis;
- 16% for public safety, including fire preparedness and wildfire mitigation, law enforcement and 911 systems; and
- Up to 1.5% for administration and oversight costs.
Although government-initiated special sales taxes typically require a two-thirds majority to pass, a citizen-led special tax like Measure B requires only a simple majority. Proposition 43, a statewide measure also on the November ballot, would change the law to require citizen-led special tax initiatives to receive a two-thirds majority as well.
California law generally limits combined local sales taxes to 2 percentage points above the statewide base rate of 7.25%, capping sales taxes in San Diego County jurisdictions at 9.25%.
After Escondido voters approved Measure I, the city’s own 1-cent sales tax, in 2024, Escondido’s total sales tax rate rose to 8.75%. If Measure B is approved, Escondido and several other cities, including Chula Vista, Del Mar, Imperial Beach, Lemon Grove, National City, San Marcos and Solana Beach, would reach the 9.25% cap, meaning they could not increase their sales taxes again without state legislative approval.
Oceanside could also join that list if voters approve Measure S, the city’s proposed half-cent sales tax. Oceanside already has a half-cent sales tax in place after voters approved Measure X in 2018 and extended it in 2024.
While the Escondido and Oceanside sales tax measures will eventually expire, the county’s proposed Measure B does not include a sunset clause.
According to city staff, the ballot measure also fails to establish dedicated allocations, revenue-sharing formulas or guaranteed distributions for incorporated cities or municipal police and fire departments.
Measure B would establish an 11-member citizen oversight committee and require annual independent audits and public reports to confirm whether the money was used appropriately.
The sales tax applies to retail sales of tangible goods, including clothing, vehicles, electronics and toys, as well as some service and labor costs. It does not apply to groceries, prescription medications or children’s diapers.
Councilmember Judy Fitzgerald said she has seen firsthand, while serving on the SANDAG board, how Escondido and other inland North County communities are rarely prioritized for transportation projects despite contributing to TransNet for years. She fears the same could happen with Measure B if approved.
“They’re not focusing on North County inland, so we can choose where we want our money spent,” she said.
Fitzgerald also noted that proponents of the measure did not respond to the city’s request to explain its benefits to the City Council.
The council ultimately voted 4-0 to oppose Measure B, with Councilmember Consuelo Martinez abstaining. Martinez said she needed more information from proponents about the ballot measure and did not feel comfortable telling voters how to vote.
“I can’t imagine new taxes being approved in this climate with how everyone is hurting financially, so I would be surprised if it passed, but I do want more information from that group,” she said.
According to Ballotpedia, supporters of the ballot measure include the San Diego County Democratic Party, San Diego County Firefighters Association Local 2881, SEIU Local 221, Children First San Diego and the Hospital Association of San Diego and Imperial Counties.
Opponents include Reform California and the San Diego County Taxpayers Association.
