San Luis Obispo County supervisors directed staff to advance analysis and public outreach on a district sales tax to raise dedicated revenue for public safety in unincorporated areas, after hearing from law enforcement, fire chiefs and county administrative staff about staffing shortfalls.

What the board asked staff to do: County staff recommended a district transaction and use tax targeted to the county’s unincorporated area as the most viable funding option to generate sustainable revenue; modeling by the county’s tax consultant estimated a 1 percentage‑point district tax could raise roughly $22 million annually. The board asked staff to proceed with community polling, draft ballot language, communications and legal analyses and return with options for a November 2026 ballot (deadlines noted by staff).

Why it matters: Officials and public safety leaders described staffing and service gaps across the county. Sheriff Parkinson told the board the county is “very much understaffed” and that a dedicated revenue stream tied to a public safety purpose would allow hiring of deputies and better coverage in the unincorporated areas. Fire leadership and Cal FIRE Local 2881 also urged dedicated funds for three‑person fire engine staffing and paramedic expansion into under‑served rural areas.

Major proposals and considerations from staff
- Recommended tool: District transaction and use tax (local sales tax) applied to the unincorporated area. Staff modeled a 1% increase as an example that could generate about $22 million annually; a 1 percentage‑point TOT increase was estimated at $1.8 million per point (example only). Staff recommended the county consider whether the tax would be a general tax (majority voter threshold) or a special tax dedicated to public safety (two‑thirds voter threshold).
- Timeline and process: Staff outlined a draft schedule targeting the November 2026 general election; the board was told the ballot placement deadlines require legal and polling work in early 2026. Staff recommended a community survey and a communications effort to explain needs and priorities.

Public safety speakers
- Sheriff Parkinson urged a specific special‑tax approach to ensure funds are used for public safety staffing; he said a 1% tax could fund dozens of deputy positions in the field.
- Fire Chief John Owens and other fire chiefs said the funding would expand paramedic coverage, three‑person engine staffing, and new stations planned in the county.
- Union representatives (Cal FIRE Local 2881 and local firefighters) supported the proposal.

Board discussion and next steps
- Board members expressed support for a special tax targeted to public safety, but they debated timing: whether to pursue the June primary or November 2026 ballot. Several supervisors cautioned against competing measures on the same ballot and urged caution in selecting the right election cycle.
- The board asked staff to bring back polling, draft ordinance language options (general vs. special tax), and analysis of alternatives (parcel tax / benefit assessment) including estimated tax rates and distribution scenarios.

What voters would decide: The board has not adopted a ballot measure. Staff will return with polling and options, including whether to pursue a special dedicated tax (requires two‑thirds voter approval) or a general tax (simple majority). The county will also weigh timing and competing ballot measures before finalizing placement.