Albany voters decide Measure Q on Tuesday, Nov. 3, 2026. It rewrites the city's existing parcel tax for emergency medical services, advanced life support and fire protection, which raises an estimated $2.5 million a year, and it needs two-thirds of the vote to pass.

Why it matters: Supporters say a fifth of that local fire and paramedic money would disappear if Golden Gate Fields is bought and turned into public parkland. Measure Q sets new rates that would kick in only if that happens.

What the tax is today

Albany voters approved the tax as Measure K in 2022. It is charged at $0.0807 per lot square foot on residential and commercial property, with yearly increases capped at 5%, according to City Attorney Malathy Subramanian's impartial analysis. Very low-income homeowners get a 100% exemption and very low-income renters get a 100% rebate of the tax on their unit.

What a yes vote changes

  • New low-income relief: a 50% exemption for qualifying low-income homeowners and a 50% rebate for qualifying low-income renters, on top of the existing very-low-income relief.
  • Smaller yearly increases: CPI adjustments stay, but the cap drops from 5% to 3%.
  • A contingency rate: the rate stays at $0.0807 per lot square foot unless a parcel of 500,000 square feet or more is sold, leased or transferred so that it becomes tax-exempt. Then the maximum rates become $0.254 per building square foot for developed property and $0.110 per lot square foot for undeveloped parcels, both adjusted by CPI.
  • Leaseholds: the tax would clearly apply to "possessory interests," meaning businesses leasing land from an owner that is itself exempt.

The money stays in a dedicated fund for paramedics, advanced life support, firefighting, equipment and ambulance service, with a yearly accountability report from the finance director. The council can levy a lower rate in any year. A no vote keeps the 2022 tax as it is.

The Golden Gate Fields connection

The official argument in favor, signed by Mayor Peggy McQuaid and all four other council members, says the state and other agencies may buy Golden Gate Fields in the next year and hand it to the East Bay Regional Park District. That would double Albany's shoreline park but take about a fifth of the local tax funding for fire and medical response off the rolls.

The council also says the leasehold change closes a loophole: Belmont Village senior living, Sprouts, Starbucks and other businesses on University of California land have not paid Albany's parcel taxes, the argument says. It adds that Measures Q and P together would raise the average tax per home by about $12 a month, if the contingency is triggered.

No official argument against was filed. The League of Women Voters of Berkeley, Albany and Emeryville called Measure Q "essentially a contingency plan to preserve an essential service when Albany loses a major taxpayer," VoterDecoder notes.

Also on the Albany ballot

Measure Q pairs with Measure P, the street paving and storm drain parcel tax. Albany voters also decide Measures R, S and T and Measure O. Every contest we have covered is in our Election 2026 guide.