November 2026 San Diego County Ballot

Understanding Measure B

The San Diego County Health & Safety Act is a proposed countywide sales tax that creates local funding for the Tijuana River sewage crisis, childcare, healthcare, food security and public safety.

Giant painted heart sculpture on boardwalk in Tijuana, Mexico.

Funding Local Priorities

What Measure B Proposes

A half-cent county sales tax

A citizen-led, countywide half-cent sales tax on the November 2026 ballot.

$400 million–$450 million

Estimated revenue each year if voters approve the measure.

Five areas of funding

The revenue would support the Tijuana River sewage crisis, childcare, healthcare, food security and public safety.

 How Funds Would Be Distributed

60
%

Healthcare, childcare, food security and services for children and families 

22.5
%

Tijuana River sewage crisis cleanup and response

16
%

Public safety, wildfire prevention and emergency response

Up to 1.5% of revenue could be used for administration and oversight.

Beyond the Numbers

These issues affect people across San Diego County every day. Here’s why they matter and what Measure B - the San Diego County Health & Safety Act the will fund if voters approve it.

Tijuana River Sewage Crisis

The Tijuana River sewage crisis has lasted for decades. It closes beaches, affects neighborhoods and businesses, and creates health concerns.

Childcare Access

Affordable childcare helps parents work and children learn. But care, especially for infants and toddlers, can be hard to find and afford.

Affordable Healthcare

Federal health care changes put insurance coverage at risk for many San Diegans. This could strain resources at community clinics and hospitals.

Food Security

Grocery costs are rising. Federal changes could also cause tens of thousands of San Diegans to lose food benefits.

Public Safety

When emergencies happen, San Diegans rely on firefighters, law enforcement and other first responders for help.

Issues Affecting All San Diegans

01

Many San Diego families struggle to afford healthcare and childcare. Some also face hard choices between rent, groceries and other basic needs.

02

Public safety and emergency response depend on trained staff, equipment, 911 systems and wildfire preparation. These services require ongoing resources.

03

Tijuana River sewage continues to affect South Bay communities. Public agencies also need resources for emergencies and wildfire preparation.

04

Federal funding cuts are also expected to add to an estimated $300 million county budget shortfall. They could also increase the local need for healthcare, food assistance and childcare.

Perspectives on Measure B

Supporters say

Local funding is needed because federal and state funding is uncertain.

Ongoing, dedicated funding could help pay for long-term Tijuana River projects and other services.

Local oversight, yearly audits and public reports could help show how the money is spent.

Local funding could make services more consistent and reduce gaps.

San Diegans for Health and Safety supports Measure B.

Opponents say

The measure would raise the County sales tax, increasing costs for consumers and businesses.

Mexico and U.S. federal governments - not local taxpayers - should pay more of these costs.

Government spending should get more review before creating a new long-term source of funding.

Existing public funds should be spent differently before creating a new tax.

The San Diego County Taxpayers Association opposes Measure B.

San Diego Foundation’s Role

San Diego Foundation (SDF) - the only regionwide community foundation – is partnering with community organizations to give voters clear, factual and nonpartisan information about Measure B and the issues it is focused on.

Imperial Beach during sunset.

Community Partners

SDF partners with nonprofit organizations to make voter education available across San Diego County.

Get the facts. Stay informed.

Sign up for Measure B updates, research and community stories from San Diego Foundation.

Subscribe

* indicates required
Parents play with their baby in a bright living room.