EL DORADO COUNTY, Calif. – Measure S is a 0.375% sales tax whose revenue will be distributed to Marshall Hospital in Placerville, fire prevention districts across the county and a fire prevention education nonprofit.
Here’s everything you need to know about it before casting your vote.
Where will the money go?
Half of the money will go to Marshall Hospital in Placerville.
5% will go to a nonprofit focused on wildfire risk reduction and education, likely Firewise.
The remaining 45% will be split up among 13 fire districts in the county, proportional to how many full-time fire engines operated in the county in November 2025.
While the measure’s language may seem vague, saying that 50% of the revenue will go to “eligible local hospitals,” this is because California’s constitution prohibits measures from naming specific private entities to benefit from tax measures.
Instead, the language singled out Marshall by limiting the eligibility to hospitals licensed to operate at least 100 general acute care beds as of Jan. 1 2025. Barton Memorial Hospital only has 63 acute care beds, according to a 2024 release.
“The only facility eligible to receive funding under the Measure is Marshall Hospital,” the board of supervisors’ analysis said.
Similarly, Schneider said the language around the nonprofit was targeted to fund Firewise, but the measure’s language once again cannot legally specify and the county will solicit requests for proposals from any eligible nonprofits.
How much will I end up paying?
Here’s an oversimplified example: If you spend $100, the Measure S tax will add another 37.5 cents. The total sales tax on that purchase would then be $9.13 instead of South Lake Tahoe’s current sales tax of $8.75.
If you spend $100 on taxable purchases (excludes most groceries) every week for a year, that extra Measure S tax will add up to $19.50. And if you kept that rate of spending up for its full 30 year span, with a steady 2% inflation adjustment, you would pay $687 total.
Within South Lake Tahoe, consumers are already taxed at 8.75%. Measure S would push that up to 9.125%. That means the sales tax added to your receipt will go up by 4%.
How much money will the tax generate?
Over the tax’s 30 year lifespan, Measure S projected that it will bring $603.8 million, but the county’s Chief Administrative Office said it will only bring $541.1 million in its analysis that was requested of the board of supervisors. The CAO based its adjustment on recent data that wasn’t available at the time Measure S’s estimates were performed, it said.
In the first year, Measure S predicts the sales tax will generate $13 million, while county staff predicts a half million more than that, at $13.5 million. By the time the tax sunsets in 2057, Measure S predicts it will have generated $29.5 million per year. County staff predict it will generate only $23.6 million for 2056, roughly $6 million less.
The county’s Auditor-Controller Joe Harn said he agrees with the CAO’s analysis over the Measure S analysis in a written public comment to the board of supervisors.
How much of the money will end up in South Lake Tahoe?
South Lake Tahoe Fire Rescue will receive 5.4% of the total share. Plus, a portion of the 5% dedicated to nonprofit fire prevention education will be spent in the city, since it is required to be evenly distributed throughout the county.
In 2029, the city’s fire rescue will receive $788,570, the CAO analysis predicts. By 2056, the year before the tax sunsets, the department is predicted to receive close to $1,232,000.
Why doesn’t Barton Health benefit from the tax?
Barton discussed the possibility of being included in the measure with Marshall in 2025 but decided not to participate “after careful review,” according to Mindi Befu, public information officer for Barton Health. Schneider also mentioned Barton’s initial engagement.
When asked whether Barton Health supported or opposed Measure S, Befu wrote: “While Barton has no official position on the initiative, we recognize and respect the importance of emergency preparedness, wildfire mitigation, and healthcare modernization across the region.”
Befu said Barton Health is addressing issues of modernization and seismic upgrades by proposing a new hospital at its Stateline campus, and it intends to fund the project through direct investment and philanthropy.
What will the money be used for?
Marshall Hospital may only use the funding for capital improvements, meaning anything related to updating or renovating its facilities. The funding may not be used on salaries, clinical operations or any day-to-day costs.
Essentially, Marshall Hospital will take out a loan against the predicted sales tax revenue to renovate its facilities, then pay off that loan over the 30 years using the tax’s funds, Schneider said, likening it to a mortgage.
In trying to meet the state’s 2030 deadline for earthquake code compliance, Marshall has sunk over $70 million into the seismic infrastructure with more than $40 million to go, Schneider said. If Marshall doesn’t meet that deadline, the state could revoke its license, essentially shutting the hospital down.
Schneider also said Marshall needs to modernize the rest of the facility that has been neglected as funding went toward meeting the state deadline.
There are no restrictions on how the fire districts may use the funding. Individual districts have elected boards that will allocate the funding based on each district’s need, Schneider said.
The 5% earmarked for nonprofits will be given to a nonprofit that assists with and educates people on fire prevention methods such as defensible space and home hardening.
How many votes does it need to pass?
The measure was introduced as a citizens’ initiative, which means it needs only 50% approval to pass. If a government agency proposes a new tax, it would need two-thirds of the vote. The citizens initiative also requires the tax to encompass the whole county, rather than a specific jurisdiction.
Who supports the bill?
Everyone who will receive funding supports the tax, obviously. Marshall Hospital is the top sponsor supporting the measure, and Schneider said it has spent over $600,000 promoting it. That includes the “Strong strong, El Dorado” lawn signs along streets in town.
The coalition of fire districts that would receive funding and Firewise are also big supporters.
Others who are listed as endorsing the measure on the “Yes on S” website include:
- Mayor of Placerville
- Executive Director of the El Dorado County Chamber of Commerce
- El Dorado County Superintendent of Schools
- El Dorado County Fire Safe Council
- Hospital Council of Northern and Central CA
- Economic Development of El Dorado County
- Several current and former Placerville city councilmembers and county supervisors
Who opposes the bill?
South Lake Tahoe City Council voted unanimously to oppose Measure S at its special meeting on Tuesday, Oct. 13. Council members cited that every member of the El Dorado County Board of Supervisors said they opposed Measure S at a previous meeting to discuss the measure, though the board did.
The group that has spent the most money opposing the bill is Patriots of El Dorado County, who sponsored the “No on S” signs along Highway 50.
Co-Chair of California Taxpayers Protection Committee Ray Nutting wrote an op-ed against Measure S in South Tahoe Now; he is also a former El Dorado County supervisor.
There is no formal list of opposition.
