The special tax will not be implemented unless two-thirds of the votes cast by the registered
voters within the boundary of Harris Annex vote “yes” on the special tax. A “yes” vote would
result in the replacement of the current assessment with a special tax determined by an
Assessment Engineer to provide long-term road maintenance. The current assessment is $73 a
benefit unit, which means a single-family home pays up to $204 per year. Under the proposed
special tax, the maximum rate would be $1,000 per year for each developed property and $375
per year for each undeveloped property. The maximum rate will be subject to adjustment by up
to 5% each year using the Los Angeles Construction Cost Index (LACCI) or a similar index
should the LACCI become unavailable to account for inflation.
Today’s proposed action requires two hearings. At today’s hearing, the Board will be asked to
make a CEQA finding, call an election, designate the Register of Voters as the election’s
official, and introduce an ordinance to replace the existing assessment used to fund the PRD
with a special tax. At the subsequent hearing, after the election is completed, the Registrar of
Voters will report on the results of the election and the Board will certify the result; and, if
two-thirds voter approval was received for the special tax, adopt the ordinance introduced at the
prior hearing, or, if the requisite vote was not received, take no additional action.
RECOMMENDATION(S)
CHIEF ADMINISTRATIVE OFFICER
On March 4, 2026:
1. Find that the proposed project is exempt from the California Environmental Quality Act
(CEQA) as specified under Section 15061(b)(3) of the State CEQA Guidelines because
the activity involves establishment of a funding mechanism with no commitment to any
specific project so that it can be seen with certainty there is no possibility the action may
have an impact on the environment.
2. Accept the Special Tax Report for San Diego County Countywide Permanent Road
Division No. 1000, Zone No. 9B - Harris Annex on file in the Department of Public
Works and available online
at<http://www.sandiegocounty.gov/dpw/specialdistricts/permroad/PRD_1000_Special_T
ax.html>.
3. Adopt the resolution entitled: RESOLUTION OF THE BOARD OF SUPERVISORS OF
THE COUNTY OF SAN DIEGO CALLING FOR A SPECIAL MAIL-BALLOT
ELECTION WITHIN PERMANENT ROAD DIVISION NO. 1000, ZONE NO. 9B -
HARRIS ANNEX, COUNTY OF SAN DIEGO, STATE OF CALIFORNIA FOR THE
PURPOSE OF IMPOSITION OF A SPECIAL TAX FOR ROAD MAINTENANCE
SERVICES, which sets June 2, 2026, as the date of the election.
4. Direct the Registrar of Voters to proceed with the mail ballot election, tabulate all valid
ballots received, and certify election results at the continued public meeting on July 14,
2026.
5. Approve the introduction of the Ordinance (first reading), read title and waive further
reading of an Ordinance entitled: AN ORDINANCE OF THE SAN DIEGO COUNTY
BOARD OF SUPERVISORS APPROVING SPECIAL TAX REPORT AND LEVYING
OF SPECIAL TAXES WITHIN PERMANENT ROAD DIVISION NO. 1000, ZONE
