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File #: 26-048    Version: 1 Name:
Type: Discussion Items Status: Agenda Ready
File created: 1/15/2026 In control: Citizens Oversight Committee
On agenda: 1/28/2026 Final action:
Title: Receive and file a financial status report on the Measure Q Sales Tax.
Attachments: 1. Attachment 1 - Revenue and Expenditure Comparison
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Citizens Oversight Committee Agenda
Memo to:
Citizens Oversight Committee


From:
Matthew Boring, Finance Director


Prepared by:
Lana McBroom, Budget Manager


Date:
January 28, 2026


Subject:
Measure Q Financial Update

Recommendation:
title
Receive and file a financial status report on the Measure Q Sales Tax.

body
Background:
Measure Q is Manteca's 3/4-cent sales tax that voters approved in November 2024, and it officially began generating revenue in April 2025. Since then, collections have been strong and consistent.

From April through December 2025, the City brought in just under $8.8 million in Measure Q revenue. Most of that is direct sales tax, with a small portion coming from interest earnings.

During that same period, Measure Q funds have been used for public safety needs, street and road maintenance, and administrative costs related to tax collection. Examples include police equipment and fleet replacements, drones and body cameras, roadway work, and pavement maintenance.

For Fiscal Year 2025-26 (July-December 2025), the Measure Q adopted budget set expectations for roughly $12 million in revenue and just over $10 million in expenditures. Funding was spread across major categories such as street and road maintenance, police fleet and equipment needs, and fire apparatus and equipment.

During the year, the budget has been augmented to reallocate the savings for the Fire Department SCBA masks that were originally funded through Measure Q, but a subsequent grant was later issued to fund a portion of the costs. Appropriations that were reallocated covered the costs of the following items:

* Two mowers for the Tidewater Bike Trail - $329,740
* Replacing a John Deere trim mower - $24,500
* Replacing a fertilizer spreader - $7,500
* Measure Q informational mailers - $30,000

As part of the Mid-Year Budget Update going to Council in February, staff is recommending a few adjustments within the Measure Q program. These changes include reducing...

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