Measure K is a countywide half-cent sales tax extension passed by local voters in November 2016 to support essential County services and to maintain or replace critical facilities. It is also known as the “San Mateo County Critical Services Measure.” This page is intended to provide you with key financial information on revenues and expenditures.
The table below shows Measure K revenues and expenditures since its inception.
| Fiscal Year | Measure K Revenues | Measure K Expenditures |
|---|---|---|
| 2012-13 | $4,397,205 | -- |
| 2013-14 | $75,577,548 | $24,113,909 |
| 2014-15 | $80,598,111 | $36,396,204 |
| 2015-16 | $79,888,971 | $44,081,784 |
| 2016-17 | $83,033,888 | $58,199,714 |
| 2017-18 | $89,602,981 | $88,416,871 |
| 2018-19 | $98,604,386 | $102,600,256 |
| 2019-20 | $94,078,776 | $82,407,371 |
| 2020-21 | $88,750,803 | $69,968,983 |
| Total | $694,532,669 | $506,185,092 |
Note: a half-cent sales tax adds 10 cents to a taxable purchase of $20. The additional tax on a $100 taxable purchase is 50 cents.
Prescription drugs and most groceries are exempt from sales tax.
The table below shows expenditures by category.
| Category | FY 2013-14 | FY 2014-15 | FY 2015-16 | FY 2016-17 | FY 2017-18 | FY 2018-19 | FY 2019-20 | FY 20-21 |
|---|---|---|---|---|---|---|---|---|
| Public Safety | $228,119 | $1,285,944 | $4,511,842 | $8,030,731 | $13,526,145 | $33,653,264 | $14,645,131 | $3,779,509 |
| Health and Mental Health | $11,357,884 | $13,588,188 | $2,071,031 | $5,878,153 | $11,538,359 | $5,600,113 | $5,965,617 | $7,063,202 |
| Youth and Education | $2,034,153 | $4,657,981 | $7,707,190 | $9,848,136 | $16,666,482 | $17,105,593 | $12,878,528 | $13,919,562 |
| Housing and Homelessness | $2,105,830 | $1,656,064 | $5,329,043 | $17,124,988 | $19,331,031 | $24,283,097 | $21,349,860 | $20,178,158 |
| Parks and Environment | $281,331 | $2,924,610 | $2,307,862 | $2,992,735 | $2,321,755 | $3,868,171 | $9,058,079 | $5,849,702 |
| Older Adults and Veterans Services | $228,074 | $2,137,474 | $2,814,243 | $2,742,400 | $2,905,249 | $3,233,278 | $2,537,641 | |
| Community Services | $7,386,592 | $12,055,345 | $20,017,342 | $10,455,720 | $20,043,590 | $12,462,300 | $8,206,941 | $13,459,040 |
| District Specific/Discretionary/Loans | $1,055,009 | $2,247,098 | $2,722,469 | $7,069,937 | $3,182,168 | |||
| Totals | $24,113,909 | $36,396,204 | $44,081,784 | $58,199,715 | $88,416,871 | $102,600,256 | $82,407,371 | $69,968,983 |
Note: Initiatives funded by Measure K are placed in a category (Public Safety, Parks and Environment, for example) for ease of tracking and to help determine community impact. District Specific/Discretionary refers to expenditures recommended by a member of the Board of Supervisors (and approved by the full Board) to meet unanticipated or unmet community needs.
Financial Audits
Each year, the San Mateo County Controller's Office provides the Measure K Oversight Committee with a Report on Measure K Sales and Use Tax Revenues:
Fiscal Year July 1, 2020 to June 30, 2021
Fiscal Year July 1, 2019 to June 30, 2020
Fiscal Year July 1, 2018 to June 30, 2019
Fiscal Year July 1, 2017 to June 30, 2018
Fiscal Year July 1, 2016 to June 30, 2017
Fiscal Year July 1, 2015 to June 30, 2016
Fiscal Year July 1, 2014 to June 30, 2015
Fiscal Year June 26, 2013 to June 30, 2014
Financial Statement with Carryover Funds
Each year, Measure K sales tax funds are budgeted -- that is planned to be spent -- on specific projects, programs and services. But each year a share of Measure K funds are either not allocated or are obligated -- but not spent -- from one year to the next. These are called carryover funds.
Measure K Financial Statement with Carryover Funds