Fresno County Supervisors Seek Transient Occupancy Tax on November Ballot

Fresno County supervisors directed county staff to draft a proposed Transient Occupancy Tax (TOT) ordinance and ballot language, advancing a plan to place a visitor tax on the November 2026 ballot that would apply to short-term lodging in unincorporated parts of the county. County staff estimated the measure - depending on the rate chosen - could raise roughly $3 million to $5 million a year.

The proposed TOT would apply to rooms and rentals used for periods of up to 30 days and, as outlined to supervisors, would cover hotels and motels, tourist homes and other vacation rentals, short-term rentals, campgrounds, and RV sites in unincorporated Fresno County. County staff described the levy as a transient occupancy tax or visitor fee targeted at stays of 30 days or less.

County staff and supervisors framed the measure as a response to local fiscal pressure: stagnant sales tax revenues and rising costs that have squeezed the county budget. “As the only county in the state that doesn’t currently collect, and with our rising costs, it means that we’re going to have to dip into other discretionary sources,” Supervisor Nathan Magsig said during the discussion, citing the county’s fiscal concerns.

Fresno County’s move would correct a local anomaly: staff told supervisors that Fresno County is the only California county with taxable properties in its unincorporated area that does not currently impose an occupancy tax. Supervisors also noted that the City of Fresno and the City of Clovis both levy 12 percent occupancy taxes, a contrast county leaders used when discussing potential rate options for the county measure.

Political dynamics on the November ballot complicate the path forward. Renewal of the Measure C transportation tax is already scheduled for a November vote, and Supervisor Garry Bredefeld expressed concern that having both measures before voters could make the TOT less likely to pass. County officials also acknowledged that up to three other tax measures may appear on the same ballot, increasing competition for voter attention and approval.

Procedurally, supervisors instructed staff to draft the ordinance and ballot language and return with a formal proposal and fiscal analysis. The board did not set a proposed tax rate during the instruction; staff’s $3 million to $5 million estimate reflects that the final revenue projection will depend on the rate chosen and the taxable lodging base. County staff have not yet released detailed modeling, exemptions, or timeline for the draft’s completion, and no stakeholder comments or formal opposition have been presented to the board as of the directive.

Next steps for the board include reviewing staff’s drafted ordinance and fiscal analysis, setting a rate if the board decides to proceed, and determining final ballot placement ahead of November 2026.