March 2, 2027 - Parcel Tax Measure

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The Future of Fire & Emergency Medical Services in Northshore

On October 14, 2026, the Board of Directors for the Northshore Fire Protection District approved placing a parcel tax measure on a March 2, 2027, special election ballot. If approved by voters, the new parcel tax would REPLACE the District’s existing parcel tax.

What Problem are we trying to solve?

Northshore Fire Protection District provides fire protection, emergency medical services and all-risk emergency response to communities from Blue Lakes and Upper Lake to Spring Valley and Clearlake Oaks.

The District is currently operating at a “Survival” level of service to address a $2.6 million budget deficit. This means it can only afford to operate two of its five fire stations. Only five emergency responders are on duty across the District at any given time. This increases risks to lives and property.

The budget deficit is not a short-term problem. An independent, third-party financial analysis projects the district will run out of operating funds by 2030. If that happens, the District will become insolvent, meaning it will be unable to pay staff and debts.

How Did We Get Here?

Northshore's financial challenges developed over many decades.

Most of the District's existing parcel taxes haven’t increased since 1996; Clearlake Oaks is the exception, as its rate last increased in 2004.
Meanwhile over the past 30 years, the cost of providing emergency services—including staffing, equipment, fuel, medical supplies, insurance and facilities—has continued to increase.
Existing parcel taxes currently generate approximately $610,000 per year. Properties account for 33% of all calls for service, but parcel taxes provide only about 15% of the District’s operating revenues.

The proposed parcel tax increase, if approved, will correct this imbalance.

What Does It Take to Provide 24/7 Service?

One firefighter position operating around the clock requires approximately three full-time employees. Currently, the District can only afford to have 5 full-time firefighters on duty 24/7. This means three stations are without any staffing. At the District's Standard service level, the district needs 11 responders on duty 24/7. This would mean all stations are staffed.

Firefighters Also Need the Right Equipment

It costs approximately $20,700 to outfit one firefighter for Northshore's combination of structural and wildland response. This equipment must be replaced periodically to ensure it continues to provide extreme heat and fire protection. And that's only one part of the District's equipment needs. Other examples include:

$51,400 — Cardiac monitor
$1.1 million — Type 1 fire engine
$17.25 million — Estimated equipment and apparatus replacement needs over the next decade

What Would Additional Funding Provide?

The District is evaluating a three-year plan to rebuild fire and EMS services to the Standard level of service. This provides the greatest level of public safety and greatest risk reduction to lives and property.

Year 1 (Basic) = Stabilize operations
Year 2 (Basic+) = Solidify Basic Staffing levels and purchase some needed equipment
Year 3 (Standard) = Staff all stations 24/7, start rebuilding reserves needed for major equipment purchase and local matching funds for grants

What Would It Cost a Typical Single-Family Property?

The parcel tax would replace the existing parcel tax and be phased in over a three-year period. As an example for a Single-Family Residential property:

Current: $61.60
Year 1 = $162.40
Year 2 = $$263.20
Year 3 = $313.95

Net increase: approximately $253.60 per year

Parcel tax rates vary by property type. The table below shows the YEAR 3 AVERAGE annual charge by land use type:

How are parcel tax rates calculated?

The proposed parcel tax uses benefit units to allocate costs among different land-use categories and parcel characteristics. A benefit unit is a weighting factor. Distribution of benefit units is based on an evaluation of emergency call volume by land-use type. The goal is to align the cost for the service with the benefit received from the service.

The dollar amount for a parcel is calculated by multiplying its applicable total benefit units by the benefit-unit rate for the relevant phase.

For example, a single-family residence has a base assignment of 35 benefit units. In Year 1, the benefit units are multiplied by the benefit unit rate:

35 x $4.64 = $162.40

What Happens if Additional Parcel Taxes Are Not Approved?

The current Survival level of service is not financially sustainable over the long term. Without additional revenue, the District anticipates the following:

Continued cuts to staffing and station coverage
Deferred equipment and facility replacement
Declining financial reserves
Exhaustion of operating funds by approximately FY 2030

Fire Protection & Homeowners Insurance

Local fire protection is one of the factors that can affect how insurers evaluate property risk. There is no guarantee that improved fire protection will lower an individual homeowner's premium. However, changes in staffing, station availability and local fire-protection capability can affect the community's overall level of fire protection and risk. That in turn affects the availability of and cost for insurance.

Learn More & Get Involved

Northshore Fire Protection District is participating in Town Halls to explain the District's financial outlook, answer questions and hear from residents and property owners about the future of fire and emergency medical services.

The following document provides additional information on tax rate modeling and the plan for phased implementation of parcel taxes:

Tax Rate Modeling Update & Phased Implementation Memo
Tax Rate Tables

Questions? Interested in a community presentation? Contact Us!