Date: June 1, 2017
Author(s): Maxwell Albrecht, Anne Brown, Jaimee Lederman, Brian D. Taylor, Martin Wachs
Abstract
This report examines equity among local option sales tax (LOST) measures for transportation in California between 1976 and 2016. Since the first was enacted in 1976 in Santa Clara County (Silicon
Valley), 76 LOST measures have appeared on county ballots, 48 of which (63%) were approved by voters. These measures have proven to be popular methods to finance transportation system construction, operations, and maintenance over the past four decades, increasing in number even after a 1995 ruling required that LOSTs secure two-thirds support to pass.
LOSTs are currently in place in 24 of California’s 58 counties that are home to 88 percent of the state’s population. Sales tax revenues dedicated to transportation today produce over $4 billion per year for transportation construction and maintenance in these “self-help counties.” Despite their popularity with voters and the local public officials who craft them, LOSTs raise several important questions concerning equity and fairness.
About the Project