Property Tax Increase for Larkspur Fire and Emergency Services

Ballot Issue 6A raises the Larkspur Fire Protection District's property tax rate by 3.97 mills beginning January 1, 2027. As an example, at 3.97 mills, $100,000 of taxable assessed value pays $397 a year. The question sets the increase at $925,225 in the first full fiscal year and at whatever the 3.97 mills raise in each later year, with no end date. The district's board referred the question at its regular meeting on August 12, 2026. The state Division of Property Taxation lists the district's total 2025 levy at 18.151 mills.

The district's 2026 budget shows that the old bond levy fell from 1.160 mills in 2025 to zero in 2026 after the district repaid its 2011 bond. That reduction has already occurred and is separate from the proposed 3.97-mill increase beginning in 2027.

The money maintains and enhances fire protection, emergency medical response, public safety and related services. The question lists examples, not limits: more firefighters to cut response times and widen coverage, training, competitive wages and benefits "COMPARED TO SIMILAR FIRE AGENCIES", an accreditation process meant to help stabilize property insurance in the district, and upkeep of the fleet, facilities and equipment.

On the district's ballot information page, Board President Rodger Greer says, "Costs are going up and property tax revenues are either flat or declining." The district's August 13 announcement says the district depends almost entirely on residential taxpayers. In it, Greer said about three-quarters of the district's acreage is assessed as agricultural land, is under a conservation easement or is county-owned, and generates little to no revenue.

From tax collection year 2028, the question authorizes the district to adjust its mill levy periodically, "AS NEEDED TO REMAIN REVENUE NEUTRAL", with the rate reviewed each year. The adjustments offset losses from legislative changes, lower property valuations "OR OTHER MATTERS" that would reduce the district's total revenue from current levels, after accounting for growth within the district. Offsetting a loss from lower valuations takes a higher rate on the same property. Fire Chief Tim McCawley said the district's preliminary numbers point to another decrease in revenue next year from changes in property tax assessments.

A yes vote also lets all district revenues "BE COLLECTED, RETAINED, AND SPENT NOTWITHSTANDING ANY REVENUE LIMITS PROVIDED BY LAW." The clause reaches the district's existing revenue as well as the new levy.

Ballot Issue 6B, on the same ballot, asks separately to borrow $4.5 million for capital improvements, among them replacement vehicles, a future station and training grounds, with a repayment cost of up to $6.4 million and taxes of up to $427,333 a year. The fleet upkeep in 6A is an operating cost, while 6B's replacement vehicles would be bought with the borrowed money. The retention clause in 6B covers the debt tax and the earnings on the bond money; the clause in 6A covers all district revenue.