Title
HEARING - Library Department recommending the Board:
1) Adopt and authorize the Chair to sign Resolution 152-2025 setting for election a measure proposing renewal of the Library Special Tax in County Service Area 10, Zone F, South Lake Tahoe at the June 2, 2026, primary election to replace the expiring library special tax; and
2) Adopt and authorize the Chair to sign Resolution 153-2025 setting for election a measure proposing renewal of the Library Special Tax in County Service Area 10, Zone G, Georgetown at the June 2, 2026, primary election to replace the expiring library tax.
FUNDING: Library Special Taxes.
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DISCUSSION / BACKGROUND
On August 12, 2025, with Legistar file 25-1381, during a presentation from the Library Funding and Sustainability Ad Hoc Committee, the Board provided direction for the Library Department to return to the Board with Resolutions setting for election measures proposing renewal of the Library Special Tax in County Service Area No. 10, Zone F, South Lake Tahoe and Zone G, Georgetown at the June 2, 2026, primary election for a term of twenty years.
The Board of Supervisors established the South Lake Tahoe Zone of Benefit (Zone F) and the Georgetown Zone of Benefit (Zone G) within County Service Area No. 10 for the purposes of providing library services within those zones on August 1, 1995. On November 7,1995 voters approved a benefit assessment to support the South Lake Tahoe Library by 72.4% and the Georgetown Library by 62.4% for a period of ten years. Benefit assessments required a simple majority vote for approval. The benefit assessments expired on June 30, 2005.
On November 30, 2004, the Board of Supervisors proposed a special tax within Zone F and Zone G to support the South Lake Tahoe Library and the Georgetown Library for an additional period of ten years. Voters approved the South Lake Tahoe Library tax by 81.5% and the Georgetown Library tax by 71.6%. Special taxes require approval by 2/3 of the voters. The taxes expired on June 30, 2015.
On June 3, 2014, the Board of Supervisors proposed a special tax within Zone F and Zone G to support the South Lake Tahoe Library and the Georgetown Library for an additional period of twelve years. Voters approved the South Lake Tahoe Library tax by 80.33% and the Georgetown Library tax by 77.32%. The taxes will expire on June 30, 2027. The Fiscal Year 2024-25 special tax for South Lake Tahoe Zone of Benefit (Zone F) generated $579,906 and Georgetown Zone of Benefit (Zone G) generated $123,572.
The attached resolutions will renew each tax at $25.50 per parcel, to be increased annually by the Consumer Price Index, or 3%, whichever is less.
Notice of this public hearing was published in the Mt. Democrat on October 29, 2025, and November 5, 2025. The Resolutions have been available for public review on the Library’s website since October 24, 2025.
Staff is requesting the Board approve the two resolutions, authorizing measures on the June 2, 2026, primary election to renew the expiring library taxes.
ALTERNATIVES
The Board could choose not the approve the resolutions and provide alternative direction to staff.
PRIOR BOARD ACTION
8/12/2025 Legistar file 25-1381 - The Board received and filed a presentation from the Library Funding and Sustainability Ad Hoc Committee provided direction for the Library Department to return with proposed Resolutions setting for election measures.
06/10/2025 Legistar file 25-0812 - Creation of the Library Funding & Sustainability Ad Hoc Committee to explore funding options for the library and determine what ballot measures for special taxes or other funding sources should be considered and brought back to the Board for consideration.
Resolutions 313-2001 (voter approval 3/05/2002) and 236-2004 (voter approval 11/2/2004) authorized a special tax in Library Zone E - El Dorado Hills
Resolution 010-2014 (voter approval 6/3/2014) authorized a special tax in Library Zone F - South Lake Tahoe
Resolution 011-2014 (voter approval 6/3/2014) authorized a special tax in Library Zone G - Georgetown
OTHER DEPARTMENT / AGENCY INVOLVEMENT
County Counsel
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
The cost of placing measures on the ballot for the June 2, 2026, primary election will be “shared” by the other items placed on the ballot, including County and State propositions and special district elections. The Elections Department has included the anticipated costs of conducting the measures within its existing budget allocation. Therefore, the department will not receive a direct charge for this election.
If the special taxes are not renewed, revenue, to support library services for Georgetown and South Lake Tahoe, would be reduced by more than $700,000 annually resulting in service reductions or an increased General Fund cost for the department.
CLERK OF THE BOARD FOLLOW UP ACTIONS
1) Obtain Chair's signature on Resolutions.
2) Elections to place library ballot questions on June 2, 2026, ballot.
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Bryce Lovell, Director of Library Services