Howard Jarvis Taxpayers Association Joins Opposition to Measure S
EL DORADO COUNTY, Calif. — The Howard Jarvis Taxpayers Association has recommended a no vote on Measure S, adding one of California’s best-known taxpayer advocacy organizations to the opposition against a proposed 30-year sales tax increase in El Dorado County.
The association’s opposition is listed in its 2026 California Voting Guide, which recommends a no vote on Measure S in the Nov. 3 general election. The recommendation adds to opposition from the California Taxpayer Protection Committee, Reform California and the city of South Lake Tahoe, according to local opponents.
Measure S would impose an additional 0.375% sales tax countywide for 30 years. El Dorado County’s official ballot language estimates the measure would generate approximately $13 million annually for hospital facilities and equipment, wildfire-risk reduction and emergency response.
The endorsement comes as voters weigh whether the proposed funding plan provides sufficient public benefits to justify a tax that would remain in place for three decades.
Opponents challenge hospital funding and wildfire priorities
Dan Dellinger and Ray Nutting, co-authors of the official ballot arguments against Measure S, welcomed the association’s recommendation and questioned how the initiative distributes tax revenue.
Dellinger, a former volunteer firefighter, argued that the measure gives preferential treatment to one private hospital while directing substantial funding to fire agencies.
“We are thrilled that multiple statewide watchdog organizations have analyzed Measure S and are helping us show our neighbors that Measure S is a sweetheart deal for a single private hospital and an empire-building scheme for fire department bureaucrats,” Dellinger said.
He also objected to using a countywide tax to support one business while other businesses compete in the same regional economy.
Nutting, a longtime timber rancher and former El Dorado County supervisor, focused on what he says is missing from the wildfire-prevention provisions.
“Another problem is that none of the Measure S money is directly allocated to forest thinning or fuels reduction,” Nutting said, arguing that the initiative overlooks two methods of wildfire prevention he has long advocated.
Those statements reflect the opponents’ position. The measure’s official ballot language describes wildfire-risk reduction through local fire protection and prevention, including removing dry brush and other fire hazards.
The central dispute is how broadly the measure’s fire-prevention provisions will translate into on-the-ground work and whether its funding structure adequately addresses the county’s wildfire exposure.
What Measure S would cost shoppers
Measure S would increase the sales tax rate by 0.375 percentage points, or 3/8 of 1%. The added tax would apply to taxable purchases, not every dollar a resident spends.
The resulting rates would be:
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Unincorporated El Dorado County: 7.625%.
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Placerville: 8.625%.
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South Lake Tahoe: 9.125%.
These rates reflect the proposed increase added to the existing rates reported for the respective jurisdictions.
At the proposed countywide rate, a $100 taxable purchase would incur an additional 37.5 cents in sales tax, bringing the total to $100.38 before any other applicable charges. The increase would be the same 0.375 percentage points in the incorporated cities, although their total sales tax rates are higher.
The county estimates that Measure S would generate approximately $13 million per year. Over 30 years, that would amount to roughly $390 million if annual revenue remained at that level, although actual collections would fluctuate with taxable sales.
For residents, the proposal raises questions about both the direct cost of higher sales taxes and the long-term commitments created by the measure’s funding formula.
Why the hospital allocation is disputed
The Howard Jarvis Taxpayers Association’s voter guide identifies hospital eligibility as a central reason for its opposition.
The association states that El Dorado County has two hospitals, Marshall Medical Center and Barton Memorial Hospital, but that Measure S is structured so Marshall qualifies for hospital funding while Barton does not. It also notes that South Lake Tahoe residents would pay the countywide tax even though Barton falls below the measure’s hospital eligibility threshold.
That distinction is particularly relevant to residents on the county’s eastern side, where Barton Memorial serves the South Lake Tahoe community.
The measure’s supporters, meanwhile, frame the proposal as a way to update hospital facilities, equipment and technology, maintain access to emergency rooms, reduce wildfire risk and support rapid 911 responses.
The official ballot question describes the proposed tax as a comprehensive funding mechanism for those purposes. Voters must weigh those stated objectives against the objections raised about eligibility, distribution and oversight.
Who is the Howard Jarvis Taxpayers Association?
The Howard Jarvis Taxpayers Association is a California taxpayer advocacy organization associated with the campaign for Proposition 13, the landmark 1978 initiative that limited property taxes and established constitutional restrictions on property tax increases.
The organization also supported Proposition 218, approved by California voters in 1996, which established additional taxpayer protections involving local taxes, assessments and fees.
Its opposition to Measure S places a statewide taxpayer organization in the local debate over how El Dorado County should finance hospital improvements, emergency services and wildfire prevention.
The association’s recommendation does not determine the outcome. Measure S will be decided by county voters in the November election.
What voters should review before Election Day
Residents considering Measure S can review the county’s official Measure S ballot language and local measures page and the Howard Jarvis Taxpayers Association’s voting guide.
The county’s September analysis of the measure is also available through the Board of Supervisors’ official agenda record. It addresses issues including projected revenue, distribution to eligible entities and administrative costs.
With Election Day approaching, the debate centers on a consequential local choice: whether a long-term sales tax is the right way to support health care access, emergency response and wildfire prevention — and whether the proposed allocation of the revenue adequately serves communities throughout El Dorado County.
Ballots must be returned by Tuesday, Nov. 3, 2026. Voters can consult the county’s election information page for ballot-return options and locations.








