San Rafael · November 3, 2026 ballot
Measure W, the San Rafael Essential Services Protection
Measure, asks San Rafael voters whether to increase the
city's existing real property transfer tax from 0.2% to 1%.
This is a one-time tax connected to the transfer of real
property. It is separate from annual property taxes.
Current city rate
0.2%
$2 per $1,000
If Measure W is approved
1.0%
$10 per $1,000
November 3, 2026
General Election
Simple majority
Required for adoption
No scheduled sunset
Remains until voters change it
Rate comparison
Measure W would raise the city rate by 0.8 percentage points,
making the proposed rate five times the current city rate.
Current
0.2% · $2 per $1,000
If approved
1.0% · $10 per $1,000
Transaction examples
These examples compare the current San Rafael city transfer
tax with the proposed Measure W rate. They do not include
Marin County's separate documentary transfer tax or other
transaction costs.
Increase at $1.0M
+$8,000
Increase at $1.5M
+$12,000
Increase at $2.0M
+$16,000
Transaction responsibility
The tax can be paid by the seller, the buyer, or shared
between them depending on the parties' agreement.
Seller
Buyer
The amount of the tax is determined by the applicable rate.
Which party ultimately bears that cost is a transaction term
that can be allocated by agreement.
City estimate
San Rafael currently estimates that the city transfer tax
generates about $1.5 million annually. The city's estimate
for the 1% rate is approximately $7.5 million annually in
total revenue.
City estimate: approximately $6 million in additional annual
revenue above the amount generated by the existing tax.
How the revenue works
Revenue from the transfer tax goes into San Rafael's
general fund. The ballot identifies several examples of
city services, but the tax is not legally restricted to
only those categories.
Revenue destination
City General Fund
Fire & paramedics
9-1-1 response
Streets & roads
Other city services
These are examples identified in the ballot material.
Because Measure W is a general tax, they should not be read
as a fixed allocation of the revenue.
If approved, revenue would be reviewed by San Rafael's
Voter-Approved Tax Oversight Committee.
The ordinance subjects proceeds to the city's generally
applicable independent annual audit procedures.
The ballot language includes annual audits and public
spending disclosure.
Separate tax layer
Marin County currently lists its documentary transfer tax
at $0.55 per $500, or fraction thereof, of the applicable
taxable value.
That county tax is separate from San Rafael's city transfer
tax. The examples above show only the city portion so the
effect of Measure W remains clear.
What the vote changes
If Measure W is approved
The San Rafael city transfer-tax rate would become
$10 per $1,000 of consideration.
The ordinance would take effect ten days after the
City Council certifies the election result.
If Measure W is not approved
The existing San Rafael city transfer-tax rate would
remain 0.2%, or $2 per $1,000.
Timing
Now
Current rate
0.2% city transfer tax.
November 3, 2026
Election
San Rafael voters decide Measure W.
If approved
New rate begins
Ten days after the City Council certifies the result.
Quick reference
No. The San Rafael real property transfer tax is a
one-time tax connected with a transfer of real property.
0.2%, equal to $2 for each $1,000 or fractional part
of $1,000 of consideration.
1%, equal to $10 for each $1,000 or fractional part
of $1,000.
The buyer, seller or both may pay the tax depending on
their agreement.
No scheduled sunset is included. The official analysis
says the measure would remain in effect unless and until
voters decide to change it.
Yes. Marin County collects its own documentary transfer
tax in addition to San Rafael's city transfer tax.
Sellers
Because responsibility can be allocated by agreement,
transfer tax belongs in the full transaction analysis
rather than being assumed from the sale price alone.
Buyers
Buyers evaluating a San Rafael purchase should understand
both the applicable tax and how responsibility for that
tax is addressed in the transaction.
Sources
Measure facts, ballot language, revenue estimates,
implementation timing and oversight information are drawn
from Marin County Elections' official November 3, 2026
Measure W materials and the measure's full ordinance text.
Current county and San Rafael transfer-tax rates were also
checked against the Marin County
Assessor-Recorder-County Clerk fee schedule.
Last reviewed: October 7, 2026. Election and tax information
can change. Escrow, title, tax and legal professionals should
confirm the amounts and obligations applicable to a specific
transaction.
San Rafael transaction planning
We can help put the transfer-tax line into the larger
transaction estimate and make sure the relevant questions
reach escrow, title and the appropriate professional before
closing.
Thorne Home Team · Naomi Thorne, CalRE #01988116 ·
Katherine Thorne, CalRE #01988117 · Coldwell Banker Realty
