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Berkeley's Tax Measures

The voter-approved taxes and bonds funding the City. Open any measure for the details and a link to the actual election item that passed.

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Special parcel taxes

Per-square-foot taxes dedicated to a purpose. Two-thirds vote — except citizen-initiative measures, which need only a majority.

Measure GGNovember 2008
Special parcel tax
A parcel tax for fire, paramedic and disaster services.
Passed 71.7% · Operative
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Measure FFNovember 2020
Special parcel tax
A parcel tax for emergency response and wildfire preparedness.
Passed 74.2% · Operative
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Measure FFNovember 2024
Special parcel tax (citizen initiative)
A parcel tax to repair streets and sidewalks.
Passed 60.8% · Operative
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Measure XNovember 2024
Special parcel tax
A parcel tax increase for the public library.
Passed 78.5% · Operative
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Measure YNovember 2024
Special parcel tax
A parcel tax increase for parks, trees and landscaping.
Passed 75.2% · Operative
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Paramedic / EMS Tax1997
Special parcel tax
A parcel tax for emergency medical and paramedic services.
Passed — · Operative
No certified online election-results page was found for the original ballot letter; this measure is documented via the Berkeley Municipal Code rather than a certified election record.
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General obligation bonds

Borrowing for capital, repaid by a property tax. Two-thirds vote.

Measure MNovember 2012
General obligation bond
A bond for streets and green stormwater infrastructure.
Passed 73.3% · Operative
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Measure T1November 2016
General obligation bond
A bond to repair aging infrastructure and facilities.
Passed 86.5% · Operative
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Measure ONovember 2018
General obligation bond
A bond for affordable housing.
Passed 77.5% · Operative
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General taxes

Revenue to the General Fund. Simple-majority vote.

Measure SNovember 2010
General tax (cannabis)
A business tax on cannabis.
Passed 83.0% · Operative
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Measure DNovember 2014
General tax (soda)
The nation's first soda tax.
Passed ~76% · Operative
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Measure U1November 2016
General tax (business license)
A business-license tax on large rental properties.
Passed 74.1% · Operative
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Measure PNovember 2018
General tax (transfer tax)
A real-property transfer tax increase for homeless services.
Passed ~72% · Operative (until 2027)
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Measure WNovember 2024
General tax (transfer tax)
A tiered transfer-tax update that makes the homeless-services tax permanent.
Passed 60.9% · Takes effect Jan 2027
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Measure MNovember 2022
General tax (vacancy)
An empty-homes tax on long-vacant residential units.
Passed 64.9% · Levied; contested
Legally uncertain — San Francisco’s comparable empty-homes tax was struck down by a trial court in October 2024 and the City’s appeal is pending. Berkeley sent its first bills in September 2025 (for 2024 vacancies); as of April 2026 about $1.5M was unpaid by owners waiting on the appeal. Sunsets December 31, 2034. Not to be confused with the 2012 Measure M (streets/watershed bond).
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Other

A spending authorization, plus context.

Measure AANovember 2024
Spending authorization (not a tax)
A spending authorization — it raises no taxes.
Passed · Operative
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On the November 3, 2026 ballot

Five city tax measures plus the regional transit tax. Rates and estimates are the City Attorney’s. Measures W (charter) and X (rent ordinance) are on the same ballot and raise no taxes.

Measure UNovember 2026
General obligation bond
Up to $300M for infrastructure and facilities — emergency-response, parks, accessibility, seismic and climate resiliency.
Two-thirds vote · ~$22.14 per $100k AV, 40-yr average (peak ~$35 in 2040–41) · ~$15.2M/yr
City Attorney’s impartial analysis →
Measure VNovember 2026
General tax (sales)
A 0.5% city sales tax for the General Fund, bringing Berkeley to 10.75%.
Majority vote · ~$9–10M/yr · from April 1, 2027, no sunset
City Attorney’s impartial analysis →
Measure YNovember 2026
Special parcel tax (citizen initiative)
$0.07 per sq ft of improvements, all property, for performing-arts and arts grants.
Majority vote · ~$6.3M yr 1, $84.8M over 12 years · from Jan 1, 2027
City Attorney’s impartial analysis →
Measure ZNovember 2026
Special parcel tax (citizen initiative)
$0.06 per sq ft residential / $0.09 non-residential to capitalize a public bank.
Majority vote · ~$9.2M yr 1, $58.3M over 6 years · inflation-adjusted
City Attorney’s impartial analysis →
Measure AANovember 2026
Special tax (citizen initiative)
Replaces the 1¢/oz general soda tax with a 2¢/oz special tax for health, nutrition and drinking-water programs.
Majority vote · ~$2.2M/yr (+$1M) · from April 1, 2027
City Attorney’s impartial analysis →
Regional Transit MeasureNovember 2026
General tax (sales, five counties)
0.5% in Alameda County (1% in San Francisco) for BART, AC Transit, Caltrain, Muni, VTA, SamTrans. Authorized by SB 63.
Majority vote · 14 years · ~$980M/yr regionwide · county letter not yet confirmed
City Attorney’s impartial analysis →
Recent measures that did not pass (and are not collected): Measure GG 2024 (gas/emissions tax), Measure HH 2020 (utility-tax increase), and Measure EE 2024 (the competing street tax). Also on the property-tax bill but without a page here: the 1980 Library Relief Act base tax ($0.3128/sq ft FY27), Measure E emergency services for the severely disabled ($0.02339/sq ft), the 2008 Measure FF branch-library bond (0.0035% of AV), the refunded 1990s Measures G/S/I bonds (0.0075%), and the street-lighting assessment. Council-set taxes with no ballot measure include the Utility Users Tax (7.5%), the hotel tax (12%), and the base Business License Tax. School-district and regional taxes (BUSD, EBRPD Measure WW, AC Transit, BART, county Measures B/BB) are not City of Berkeley measures.