Highland sales-tax measure enters review before November vote

Highland residents are in a formal public review period for a proposed 1% local transactions-and-use tax that is scheduled to appear on the November 3, 2026, ballot.

The examination period for the measure’s text, primary arguments and the city attorney’s impartial analysis runs through Thursday, July 30. The City of Highland says physical copies are available at City Hall, 27215 Base Line, and that the measure materials and related documents are available through its elections page and financial-outlook page.

What voters can review

The public review materials include the arguments submitted for and against the measure, along with the impartial analysis prepared by the city attorney. The analysis is intended to explain the measure’s effect and operation in neutral terms.

The city’s public notice also says voters may request a copy of the ordinance or measure from the City Clerk’s Office.

What the proposal would do

The measure would establish a 1% transactions-and-use tax on applicable retail sales in Highland. The City Council describes it as a general tax, meaning the revenue would go into the city’s general fund rather than being restricted to one narrowly defined project or program.

City documents estimate that the measure could generate approximately $6.35 million annually. That is a city estimate, not a guaranteed amount: revenue would depend on taxable sales, and the measure would not take effect unless voters approve it.

The proposed ballot language says the revenue could help maintain police, fire and emergency services and improve critical infrastructure, including roads, bridges, drainage, the 5th Street Corridor interchange and other improvement projects. Those are stated purposes in the city resolution; they do not guarantee that specific projects or spending allocations would be funded.

Why the city is presenting the measure

Highland’s financial-outlook materials point to rising public-safety contract costs, roadway maintenance needs and long-term capital-improvement pressures. The city says it contracts with the San Bernardino County Sheriff’s Department for law enforcement and CAL FIRE for fire protection and emergency response, with those contracts expected to increase annually.

The same city materials say Highland is responsible for more than 159 miles of roadway, has more than $94 million in needed street repairs and faces nearly $225 million in identified needs over the next five years of its capital-improvement program. They also identify storm-drain projects and proposed interchange work as infrastructure needs.

Those figures provide the fiscal context cited by the city for presenting the measure. They describe current and anticipated pressures, not spending that has already been approved through this proposed tax.

What happens next

The City Council approved placing the measure on the November 3, 2026, General Municipal Election ballot at its June 9 meeting. Under the resolution, the proposed general tax must receive approval from a majority of qualified Highland voters voting on the question before it can take effect.

For now, the proposal remains undecided. Residents who want to evaluate it before the election can review the ballot measure text, arguments, impartial analysis and related election documents during the public examination period, which ends July 30.

Sources

• Notice of Public Examination Periods