Clayton Measure M and Measure N Explained: The City's First 1% Sales Tax and a Higher Trails Parcel Tax

Clayton voters will decide two city tax measures on the Nov. 3 ballot: Measure M, a new 1% sales tax that would be the first local sales tax increase in the Contra Costa County city's 62-year history, and Measure N, a 10-year extension and increase of the parcel tax that pays for Clayton's trails, roadside landscaping and open-space weed abatement. They are separate questions with different vote thresholds, and either one can pass without the other.

Measure M: a 1% general sales tax

Measure M would levy a 1% transactions and use tax "until ended by voters," which the ballot question estimates would raise about $1 million a year. It would take Clayton's sales tax rate to 9.75%, in line with neighboring Concord, Martinez and San Ramon, Bay Area News Group reported. The city's FAQ says the tax would start April 1, 2027.

Because it is a general tax, Measure M needs only a simple majority, and the money would go into the general fund for any lawful city purpose. The ballot question lists police and traffic enforcement, road and sidewalk repairs, library and recreation programs, park maintenance and recruiting and keeping city staff, but none of that is legally earmarked. Clayton's 2026-27 budget projects an operating shortfall of $324,000 before reserves are used, growing to $1.18 million by 2036-37, according to the city figures cited by Bay Area News Group.

The city's FAQ also notes that the separate regional transit measure on the same ballot, Measure RTM, which would add a half-cent sales tax in Contra Costa County, could affect Clayton's rate too if it passes.

Measure N: the trails and landscaping parcel tax

Measure N would extend the special tax for Clayton's Community Facilities District No. 2007-1. Owners now pay $312.84 a year per residential parcel, or per acre of non-residential land, and the tax expires June 30, 2027. A yes vote extends it to June 30, 2037 and raises the rate to $354.45 from July 1, 2027, an increase of about 13.3%. After that, the City Council could raise it each year by inflation, capped at 3%, after a recommendation from the resident Trails and Landscaping Committee.

The money can only be spent on the district's work: about 27 miles of public trails, 515 acres of open space, 2,871 street trees, roughly 2 million square feet of roadway landscaping and the Clayton Fountain at Oakhurst Boulevard and Clayton Road. It does not pay for developed parks such as The Grove or Clayton Community Park. As a special tax, Measure N needs a two-thirds vote. The city estimates a homeowner would pay $3,544.50 over 10 years with no later increases, or about $4,063 if the maximum 3% were approved every year.

What happens if they fail

If Measure M fails, the sales tax rate does not change and future councils would have to balance the budget through the normal budget process. If Measure N fails, the parcel tax ends June 30, 2027, and the city says it has not adopted any plan for how trail and landscape work would be paid for after that.

Who is for and against

City Council members signed the argument for Measure M, writing that the city "exhausted every other available means of generating new revenue," including updating fees, reorganizing staff and cutting service contracts. Opponents say the tax would punish working families and fixed-income seniors. Resident James Killoran told Bay Area News Group he sees no "commitment to address our deferred infrastructure." On Measure N, supporters say the money keeps trail upkeep and fire-mitigation weed work going, while opponents say the city should look at other funding, Claycord reported.

Polls are open 7 a.m. to 8 p.m. on Nov. 3. Nearby, Hercules voters face a similar one-cent tax in Measure P, and Concord has a business license tax in Measure O. Find every local measure in our Election 2026 guide.