Your Questions About Measure B, Answered

Learn how the proposed county sales tax would work, how the money could be used and what voters may consider.

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What is Measure B?

Measure B, the San Diego Health & Safety Act, is a citizen-led, Countywide half-cent sales tax on the November 2026 ballot to address federal and state budget shortfalls.

Measure B is a citizens’ initiative. In a citizens’ initiative, you have to have a threshold of signatures to qualify for the ballot. The San Diego County Health and Safety Act turned in over 167,000 signatures in May 2026, according to iNewssource.

If passed with a majority of votes in the November 2026 election, the tax is estimated to raise $400 million–$450 million each year for five areas: the Tijuana River sewage crisis, childcare, healthcare, food security and public safety.

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About Measure B

Measure B qualified for the ballot after organizers submitted enough valid voter signatures. San Diego County voters will decide whether the proposed countywide sales tax takes effect.

Measure B would need a simple majority, or more than 50% of the votes cast on the measure. Because citizens placed the measure on the ballot, California law applies a different voting rule than it does to some taxes placed on the ballot by local government.

Measure B would create an ongoing source of local funding for the Tijuana River sewage crisis, childcare, healthcare, food security and public safety. The County could also borrow against future Measure B revenue to help pay for certain large projects.

Measure B is estimated to raise about $400 million–$450 million each year. The actual amount could go up or down based on taxable sales and the economy. The estimate is not guaranteed.

The spending plan provides:

  • 60% for healthcare, childcare, food security and other services for children and families
  • 22.5% for the Tijuana River sewage crisis
  • 16% for public safety, wildfire prevention and emergency response

Up to 1.5% of revenue could be used for administration and oversight. This is a maximum amount, not a required spending level.

The measure would add a half-cent sales tax to purchases that are already taxable in San Diego County. That means an extra 50 cents on a $100 taxable purchase.

Most groceries, qualifying prescription medicine and rent are generally not subject to California sales tax. Measure B’s additional half-cent would apply only to purchases that are already taxable.

The extra half-cent would apply to purchases that are already subject to California sales tax. Examples can include clothing, electronics, furniture, restaurant meals and many vehicle purchases. Tax rules can vary by item.

Sales tax rates vary across San Diego County. Measure B would add 0.5 percentage points to the rate where a taxable purchase is made.

Sales tax is 7.75% in the City of San Diego. Measure B would raise it to 8.25%.

No. Measure B is a special tax. That means the money could only be used for purposes listed in the measure.

No. The tax would apply to taxable purchases made in San Diego County. Residents, commuters and visitors would all pay it when making taxable purchases here.

San Diego County welcomes about 32 million visitors each year. Visitors would also pay the tax when making taxable purchases in the county. The exact share paid by visitors compared with residents would vary based on tourism levels, spending patterns and the types of purchases made.

No. Measure B would create an ongoing tax with no automatic end date.

Yes. Measure B would allow the County to borrow against future revenue for certain large projects, such as wastewater treatment facilities. Those projects would still go through County planning, budgeting and purchasing rules.

The county would begin collecting the additional half-cent sales tax and putting the spending plan into place. Audits, oversight and public reporting would also begin. Some programs and large projects could take time to start.

The new countywide sales tax and its dedicated funding would not take effect.

Oversight & Accountability

Measure B calls for an 11-member Citizen Oversight Committee, yearly independent audits and public reports. The committee would review spending and confirm whether the money was used as Measure B requires.

The committee includes people with expertise or experience in areas such as public finance, public safety, public health, childcare, environmental science, business, labor and affected communities. The County Auditor would also take part in a role set by the measure.

No. Elected officials would not serve as committee members. Members would need to meet the experience and other requirements listed in Measure B.

Yes. Measure B calls for yearly independent audits and public reports showing how money was collected and spent. The Oversight Committee would also report whether spending followed the rules in Measure B.

In some areas, including certain healthcare services, Measure B says the money must add to, not replace, existing county funding.

Measure B says the money would be locally controlled and could only be used for purposes listed in the measure.

Measure B includes rules for taking action if money is misused. Audits and public reports could identify problems, and suspected misuse could be referred to law enforcement agencies named in the measure.

Different Views & Voter Considerations

Measure B would use a local sales tax to pay for the services listed in the measure. Voters may consider whether a sales tax is the right way to raise the money, how it could affect people and businesses, and whether federal or local government should pay more of the cost.

Measure B would give the county responsibility for collecting and managing the money. Voters may consider what role the county should play in these issues and how responsibility should be shared with federal and local governments.

  • 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.
  • 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.

An ongoing source could provide steady funding and help pay for large projects over many years. Voters may also consider whether a tax with no automatic end date provides enough flexibility as needs and budgets change.

San Diego Foundation’s Role

SDF is a 501(c)(3) community foundation and San Diego's only regional community foundation, supporting the entire county.

SDF has a mission is to inspire enduring philanthropy and enable community solutions to improve the quality of life in our region.

For more than 50 years, SDF has brought together donors, nonprofits, civic leaders and community partners to help address major challenges across San Diego.

SDF has worked for many years on issues Measure B is focused on, including environmental health, childcare, healthcare, food security and crisis response.
Our goal is to provide San Diego voters clear, factual and nonpartisan information so they can head to the polls informed, confident and ready to make their own decisions.

The site explains:

  • The community challenges connected to Measure B
  • How the proposed half-cent County sales tax would work
  • How the money could be used
  • How spending would be reviewed and reported
  • Different views voters may want to consider

Tijuana River Sewage Crisis

The crisis has many causes. They include old wastewater systems, untreated sewage, polluted runoff, dirt, trash, population growth and stormwater. Because the river crosses the U.S.-Mexico border, agencies in both countries must work together.

Residents report headaches, nausea, breathing problems and other health concerns linked to the pollution. Polluted air can affect nearby neighborhoods and schools. Polluted water can also create health risks for people who enter the ocean. Researchers are still studying long-term effects.

Polluted water from the Tijuana River can reach the Pacific Ocean. Public agencies close beaches when tests show the water may not be safe for swimming, surfing or other water activities.

The U.S. and Mexico have invested hundreds of millions of dollars in wastewater projects and treatment systems. More work is underway. Long-term progress will also depend on maintenance, more funding and continued cooperation between agencies and both countries.

Measure B could fund wastewater projects, trash and debris removal, habitat restoration, water quality work and health-related responses. Up to 22.5% of Measure B revenue could go to this issue. At least 20% of total Measure B revenue would have to go toward projects designed to stop sewage flows.

No. Measure B would provide local funding for projects, but the County would not control every source of pollution or every wastewater system. Results would also depend on how projects are built, maintained and coordinated with other governments and agencies.

Childcare Access

Infants and toddlers require lower child-to-staff ratios. That makes their care more expensive. Worker shortages, high costs and limited space can also keep providers from adding more openings.

Costs vary based on a child’s age, the type of care and where a family lives. A 2022 regional study estimated that full-time center care for two young children (one infant and one preschooler), without financial help, cost $33,929 a year.

A provider may be licensed to care for more children than it can actually serve. A worker shortage, high costs or hours that do not match families’ needs can leave some licensed spaces unused.

Head Start is a federally funded program for eligible children from birth to age 5 and their families. It provides early learning and other support. This program has its own income eligibility and is for low-income families. Changes in federal funding or program rules could reduce local services and put more pressure on other childcare programs.

Measure B could fund childcare vouchers for families, payments to help providers hire and keep workers, and mental and behavioral health services for young children.

No. Measure B would provide funding for childcare and early childhood programs, but it would not guarantee a space for every child. Access would still depend on available providers, workers, program rules and whether a family qualifies for support.

Affordable Healthcare

Medi-Cal is California’s Medicaid program. It gives free or low-cost health coverage to people who qualify. Who qualifies depends on factors such as income, age and household situation.

More than 125,000 San Diegans could be at risk of losing Medi-Cal. More than 327,000 Medi-Cal members across the county could also be affected by new rules or reporting requirements.

County Medical Services is a county health program for adults with low incomes who do not have insurance or qualify for Medi-Cal. It connects people with care through hospitals, clinics and other providers.

People without coverage may put off checkups, medicine or treatment because of cost. Some may turn to community clinics, County Medical Services or emergency rooms, which can increase demand on local health programs.

Measure B could fund current Medicaid-supported services, County Medical Services, care through hospitals and clinics, in-home care, and staff who help people apply for health programs. The money must add to, not replace, existing County healthcare funding.

No. Federal and state rules decide who qualifies for Medi-Cal. Measure B would not change those rules. It would provide local funding for health programs serving people in need of care.

No. Measure B would fund existing programs and providers, including County Medical Services, hospitals and clinics. The county would decide how the money is used through its regular budget and planning process, following the rules in Measure B.

Food Security

CalFresh is California’s version of SNAP, the federal food program (Supplemental Nutrition Assistance Program). It gives monthly food benefits to people who qualify. The amount depends on factors such as income, household size and federal and state rules.

New federal rules require some CalFresh users to report more information about work and go through more reviews. The exact rules depend on the household. These changes can mean more steps for residents and more work for County staff.

People may need to turn in forms, provide documents or respond by a deadline. Someone who misses a notice or cannot complete a required step on time could lose benefits even if they might otherwise qualify.

The county reviews CalFresh applications and renewals and checks who qualifies. New federal rules could create more work. Without enough staff and systems, applications may take longer and some eligible residents could face delays in benefits.

It could support both. Measure B could fund CalFresh and other food assistance, as well as county staff who review who qualifies.

Measure B could fund CalFresh, county staff who review eligibility and other food assistance programs listed in the measure. No more than 7% of total Measure B revenue could go to CalFresh nutrition assistance. No more than two-thirds of that may go to eligibility staffing.

No. Federal and state rules decide who qualifies for CalFresh. Measure B would not change those rules. It would provide local funding for food programs and county staff, but people would still need to qualify and complete required steps.

Public Safety

Public safety funding can pay for staff, training, vehicles, equipment, facilities and communication systems. These resources support fire response, wildfire preparation, law enforcement and 911 dispatch. What gets funded can vary by the county, cities, fire districts and other agencies.

Public safety is shared among the county, cities, fire districts, law enforcement agencies, medical responders and other regional partners. The agency that responds can depend on where the emergency happens and what kind of help is needed.

Wildfire mitigation means work done to lower wildfire risk and reduce damage. It can include clearing or managing vegetation, planning, equipment, public education and other steps taken before a fire starts.

911 infrastructure includes the technology and communication systems used to receive emergency calls, find a caller’s location and send help. These systems connect people with fire, medical and law enforcement services.

Measure B would direct 16% of its revenue to public safety, wildfire prevention and emergency response. The money could pay for fire preparation, wildfire mitigation, law enforcement and 911 systems.

Maybe. Measure B would provide local funding for public safety, but response times depend on many things. These include staffing, location, traffic, the number of emergencies happening at the same time and how agencies work together.

Measure B would create an additional source of funding that could only be used for purposes allowed under the measure.

Voting Information

Election Day is Tuesday, Nov. 3, 2026. Vote centers will be open from 7 a.m. to 8 p.m. Some vote centers open Oct. 24, and all vote centers open Oct. 31 for early voting.

You can register to vote or update your registration through the California Secretary of State. The registration deadline for the Nov. 3 election is Oct. 19, 2026. Same Day Voter Registration is available after the deadline through Election Day.‍

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Every active registered voter will receive a ballot by mail. Voters can return that ballot by mail or at an official drop box, or vote in person at a vote center. The Registrar of Voters provides current information about locations, hours, replacement ballots, accessible voting and language assistance.

 View San Diego County Voting Options

The San Diego County Registrar of Voters is the best source for local election dates, vote centers, ballot drop boxes, voting options and other election information. For voter registration and statewide election information, visit the California Secretary of State.

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Visit the California Secretary of State

California’s Where’s My Ballot? service lets voters receive updates about when a vote-by-mail ballot is mailed, received and counted.

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