This Measure would increase the existing library special tax from $28 to $50 per parcel per year for habitable parcels within Susanville city limits. Funds would support library materials, facility operations, technology, educational programs, and staffing. The tax would continue annually until repealed. An annual report would be required. Approval requires a two-thirds vote. Cal Elec Code § 13119, Cal Const, Art. XIII C § 2.

The Lassen Library District has placed Measure Z before the voters to increase the existing library special tax. Currently, property owners within the City of Susanville pay a special tax of $28.00 per parcel annually. If approved, Measure Z would increase this tax to $50.00 per parcel per year. There has been no increase for thirty-two (32) years.

California law authorizes library districts to impose special taxes for library facilities and services with two-thirds voter approval. Cal Gov Code § 53717, Cal Const, Art. XIII C § 2. The proposed tax is a parcel tax, meaning each parcel or living unit of multiple unit parcels within the Susanville city limits would be charged $50.00 per year regardless of the parcel's assessed value or size.

Proceeds from the special tax may only be used for public library facilities and services, including: library materials and collections; facility operations, maintenance, and improvements; technology and digital resources; literacy and educational programs; and library staffing. Cal Gov Code § 50075.1.

The measure includes accountability requirements mandated by state law: tax proceeds must be deposited in a separate account, used only for the stated purposes, and reported annually to the District's governing board. Cal Gov Code § 50075.1.

The tax increase would take effect on July 1, 2027, if approved, and would continue annually until repealed by voters or the District's governing board. The District may not increase the tax rate or extend its duration without voter approval.

A "Yes" vote approves the increase in the library special tax from $28 to $50 per parcel per year.

A "No" vote rejects the increase; the existing $28 per parcel tax would remain in effect.

This measure requires a two-thirds vote for passage. Cal Const, Art. XIII C § 2.

Peter M. Talia
Legal Counsel for LASSEN LIBRARY DISTRICT

September 1, 2026

Dear Library Patrons,

As Library Director, one of my responsibilities is to keep our community informed about the library's operations and financial condition. The Board of Trustees of the Lassen Library District has voted to place a local funding measure (Measure Z) on the ballot for the November 3, 2026 election.  This measure will increase the current library special tax of $28 per year on each habitable dwelling unit within the incorporated limits of the City of Susanville, to $50 per year, effective July 1, 2027. I would like to provide factual information about why the Board made this decision and what it means for the library.

The library's operating tax rate has remained unchanged since the library was created in 1994; nearly 32 years ago! During that time, the cost of providing library services has increased significantly due to inflation and rising expenses for staffing, collections, technology, utilities, insurance, and facility maintenance.

In recent years, the library's annual operating expenses have exceeded its annual operating revenues. To maintain current levels of service, the library has used reserve funds to make up the difference between revenues and expenses. While these reserves have allowed the library to continue operating, they are limited and are also meant to be an important resource for major equipment or facility needs and unforeseen expenses.

The library actively pursues grant funding and other external funding opportunities to support library programs and facility improvements. In recent years, the library has successfully obtained state and private grants for initiatives such as adult and family literacy services and infrastructure health and safety improvements. These grants have supported specific programs and projects that would not otherwise have been possible. However, grant funds are typically awarded for designated purposes and are restricted to those purposes. They generally cannot be used to fund the library's ongoing operating expenses, such as staffing, collections, utilities, routine maintenance, and day-to-day library services.

The Board of Trustees and library administration continue to evaluate expenditures, pursue grant opportunities, and seek other revenue sources as part of the library's long-term financial planning.

While reserve funds have been used to support library operations, some planned expenditures have been postponed indefinitely. These include technology upgrades needed to keep public computers, network infrastructure, and other equipment current, as well as facility improvements and maintenance projects, such as repaving the library parking lot and addressing other health and safety-related needs.

The Board of Trustees has a responsibility to monitor the library's long-term financial condition and to plan for the future. After reviewing the library's financial projections, operating costs, reserve levels, and capital needs, the Board determined that placing a local funding measure before the voters would allow the community to decide whether to authorize an increase in the special tax that is currently collected by Lassen County along with property taxes.

If approved by voters, the measure would provide additional funding for the purposes described in the ballot measure. If the measure is not approved, the library will continue to operate using its existing revenue sources for as long as possible, and the Board will continue to evaluate the library's financial condition and future budget priorities. Current projections show that reserves would most likely be depleted by January 31, 2027 if operating deficits continue at the current rate.

The decision on the measure belongs to the voters. We encourage community members to review the official ballot materials for Measure Z, including the impartial analysis and fiscal information provided by the county elections office, to learn more about the measure before casting their ballots.

Thank you for your continued interest in your public library and the services it provides to our community.

Sincerely,

Heather Blevins
Library Director
Lassen Library District

Measure Z asks voters to approve an increase in the annual library special tax rate from $28/year to $50/year; an increase of $22 per year.

The library special tax has not been increased since it was approved in 1994; a period of over 32 years. During that time the cost of providing library services has increased significantly due to inflation and rising expenses for staffing, collections, technology, utilities, insurance, and facility maintenance.

This measure would provide additional local funding to help maintain library services for our community. Public libraries provide access to books and digital resources, technology, educational programs, children's services, and spaces for learning and community connection. This measure is intended to help ensure these services remain available for current and future residents.

In 1992 the Lassen County Library closed due to lack of designated funding in the county’s operating budget. In the November 8, 1994 general election, the voters of Susanville approved the formation of a new California special district then named the Susanville Library District. The voters also approved funding of the library through a special tax of $28 per year, assessed on each habitable dwelling within the city limits.

As originally defined in 1994, a habitable (or inhabitable) dwelling unit is a building or a part of a building that is built or outfitted for occupation by humans. It must have running water, electricity and a sewer/septic system to qualify as habitable. Examples include:

1. Single family homes
2. Duplex homes; each unit is a dwelling
3. Mobile homes/mobile home lots in an established mobile home park
4. Apartment buildings; each apartment is an individual dwelling
5. Condominiums, townhouses
6. Live-in manager units at motels and hotels (usually one dwelling unit each

If you live within the Susanville city limits, the property owner pays the annual fee with their property tax.  If you live elsewhere in the county, you will need to pay the annual fee yourself when you apply for a library card or renew it.

Lassen County includes the library tax on property tax bills they send to property owners within the city limits of Susanville. The county then sends the library a check for the collected amounts, usually twice a year.

If approved by voters, funding would support library operations and services, which may include:

1. Maintaining library hours.
2. Preserving collections of books and digital materials.
3. Supporting children's, teen, and adult programs.
4. Providing technology, internet access, and public computers.
5. Maintaining library facilities and equipment.
6. Supporting staff who deliver library services.

Specific expenditures would be made in accordance with the measure and applicable laws.

No, the Library is not a department of the city or the county and neither entity contributes to the library’s general operating expenses.  The Lassen Library District is an independent special district and is solely responsible for its operations and financial viability.

Yes. The Board of Trustees and the library’s administrative staff actively pursue funding from the California State Library and other state and local agencies, as well as private entities.  Historically these sources have funded our adult and family literacy program, English as a Second Language instruction, private tutoring, and specific facility related projects. These types of grants generally cannot be used to fund the library’s ongoing operating expenses, such as staffing, collections, utilities, routine maintenance, and day-to-day library services.

On-going construction is funded through the California State Library’s “Building Forward: Library Infrastructure Improvements” Grant. These funds are strictly for approved facility projects. Use of these funds for general library operations is prohibited.

If the measure is not approved, the library will continue operating with its existing revenue sources for as long as possible. Based on current financial projections, the library would need to make significant budget adjustments to address the ongoing gap between operating revenues and expenses and to avoid future deficits.

The Board of Trustees would evaluate available options, which may include reductions in operating expenses, changes to services, or other budget adjustments. Any future decisions regarding the library's budget and operations would be made by the Board through its regular public process.

No. This document is intended to provide factual information about the measure and library services so community members can make their own informed decisions.

You can review the official ballot materials provided by your county elections office, attend public meetings where the measure is discussed, or contact the library with questions about library services or the measure's factual details.