To: BOARD OF SUPERVISORS
From: Supervisor Williams
Meeting Date: April 8, 2025
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Department Contact: |
Supervisor Williams |
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707-937-3500 |
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Item Type: Regular |
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Time Allocated for Item: 30min |
Agenda Title:
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Discussion and Possible Action Including Reaffirming the Board’s Commitment to the Established Proposition 172 Funding Formula for Local Fire Agencies (5.46% of Annual Prop 172 Revenues plus a fixed $87,521); and Direction that Fiscal Year 2025-26 Prop 172 Public Safety Sales Tax Revenue be Allocated to the 22 Mendocino County Fire Agencies in Accordance with this Formula
(Sponsor: Supervisor Williams)
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Recommended Action/Motion:
Reaffirm the Board’s commitment to the established Proposition 172 funding formula for local Fire Agencies (5.46% of annual Prop 172 revenues plus a fixed $87,521); and direct that Fiscal Year 2025-26 Prop 172 public safety sales tax revenues be allocated to the 22 Mendocino County Fire Agencies in accordance with this formula.
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Previous Board/Board Committee Actions:
At the 5/3/2016 BOS meeting a Memorandum and letter directed a percentage of Prop 172 funds to be annually allocated to Fire Agencies based on a funding formula. At the 12/18/2017 BOS meeting action was taken to increase the Prop 172 allocation to include distribution to City of Ukiah fire department and City of Fort Bragg fire department (Attachment A). Since FY 16-17 Fire Agencies have received allocations of Prop 172 based on an unclear formula. Budget Books reference different percentages and also reference the original funding formula and subsequent increase. Actual Fire Agency allocations do not match stated percentages in the Budget Books and also do not follow the original formula and subsequent increase.
Summary of Request:
In May 2016, the Board of Supervisors unanimously recognized that local fire agencies perform essential public safety functions and are eligible for Proposition 172 funding, directing that a portion of Prop 172 sales tax revenues be allocated to Fire Agencies on an ongoing basis. In FY 2016‑17, the County implemented an initial allocation of $398,000 to Fire Agencies (equating to 5.46% of Prop 172 receipts for that year). This approach was formally affirmed at the December 18, 2017 Board meeting, where the Board approved a two-part formula for all future allocations: 5.46% of the County’s Prop 172 revenue plus an additional $87,521 each year (the fixed amount was added to fully include Ukiah and Fort Bragg city fire departments). The Board’s action in 2017 clearly expressed its intent that this formula (5.46% + $87,521) be followed in subsequent years, providing a predictable mechanism to support the 22 local fire districts and departments.
In recent years, however, the actual Prop 172 funds budgeted for Fire Agencies have not consistently followed the formula, resulting in reduced funding shares and uncertainty for fire services. After FY 2017‑18 (when the full 5.46% + $87,521 was allocated), allocations gradually declined as a percentage of Prop 172. For example, by FY 2021‑22 Fire Agencies received only $444,000 (approximately 3.9%) of the County’s Prop 172 revenues, instead of about $707,000 that the agreed formula would have provided for that year. This shortfall is part of a widening gap each year - cumulatively, from FY 2018‑19 through FY 2023‑24, Fire Agencies received over $1 million less than they would have under the 5.46% + $87,521 formula. Such inconsistencies and lack of an annual “true-up” have made the funding less transparent and predictable for the fire districts, hindering their budget planning and sustainability.
The Mendocino County Association of Fire Districts (MCAFD), along with the Fire Chiefs Association, has persistently advocated for clarity and fairness in this funding allocation. They have documented the year-by-year decline and engaged with County officials to resolve the unclear methodology in recent budgets. The request now before the Board is to reconfirm the established Prop 172 formula and apply it for FY 2025‑26, thereby realigning the County’s practice with the original Board direction and public understanding. Reaffirming this commitment will restore transparency to the County’s budget process and provide fire agencies a reliable, fixed percentage funding source each year, allowing them to better plan their budgets around a clear allocation. This stability is crucial for the sustainability of fire and emergency medical services in our rural communities, ensuring that volunteer and paid firefighters have consistent support for staffing, training, equipment, and emergency response.
Moreover, this action aligns with broader County priorities and public expectations. It directly supports the County’s Strategic Plan (2022-2027) Goal IV.B: “Ensure access to rural fire protection and emergency medical services.” Consistently funding fire districts with the Prop 172 formula demonstrates the County’s commitment to public safety and resilience. It also honors the intent behind recent voter-approved measures that bolstered fire/EMS funding - Measure D/E (2020 transient occupancy tax) and Measure P (2022 countywide sales tax) - which were approved by the public with the understanding that these new revenues would supplement, not supplant, existing County support for local fire agencies. Reaffirming the Prop 172 fire funding formula thus upholds the Board’s prior commitments and the public’s trust, ensuring that dedicated public safety funds continue to strengthen our local fire protection and emergency medical services in a transparent and predictable manner.
Alternative Action/Motion:
Vote to establish a new annual percentage allocation of Prop 172 funds to local Fire Agencies.
Strategic Plan Priority Designation: A Safe and Healthy County
Supervisorial District: All
Vote Requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details: Prop 175 funds
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current f/y cost: 400,000.00 plus |
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budget clarification: N/A |
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annual recurring cost: Yes |
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budgeted in current f/y (if no, please describe): N/A |
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revenue agreement: N/A |
AGREEMENT/RESOLUTION/ORDINANCE APPROVED BY COUNTY COUNSEL: N/A
CEO Liaison: Executive Office
CEO Review: Yes
CEO Comments:
FOR COB USE ONLY
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Executed By: Atlas Pearson, Senior Deputy Clerk |
Final Status: Approved |
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Date: April 9, 2025 |
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