Voters in Madera County will decide on increasing the TOT

Eastern Madera County residents in particular will want to note Measure U on the ballot in the Nov. 3 general election.

Measure U, the Madera County Transient Occupancy Tax Increase, is an ordinance to increase the Transient Occupancy Tax (TOT) by 2 percent from 9 percent to 11 percent. It was approved unanimously for the general election by the county board of supervisors in June.

TOT is a tax charged to guests of hotels, motels and similar short-term lodging who stay for a period of less than 30 days, according to Madera County Counsel Regina A. Garza in an analysis of Measure U. (votemadera.com/wp-content/uploads/2026/08/County-TOT-Measure-U.Impartial-Analysis. Filed__Redacted.pdf)

Hotel and other transient accommodation operators collect the TOT when guests pay for their accommodations and the lodging and camping operators transmit that TOT to Madera County.

The TOT increase proposed by Measure U is a general tax that would be deposited into the Madera County general fund and used for any general governmental purpose.

County officials are seeking additional discretionary revenue after warning of longterm budget pressures. When the 2026-27 budget was adopted, the board of supervisors announced it would begin the process of placing a hotel tax increase before voters, emphasizing the tax is paid primarily by tourists not local residents.

“I think there’s an opportunity for the county to go out and work with residents, work with voters throughout the county, on increasing that TOT so that way we can preserve services here in Madera County,” said District 5 Supervisor Bobby Macaulay when the budget was adopted.

General fund revenues

“Currently, TOT generates approximately $8 million in general fund revenues for Madera County. Measure U, if passed by a majority of voters, would generate approximately $1,780,000 in additional general fund revenue annually,” Garza said in the impartial analysis.

Madera County Auditor Controller David Richstone in a Fiscal Impact Statement said the proposed TOT increase is “estimated to generate approximately $1,850,000 in revenues and $25,000 in additional expenses on an annual basis.” (votemadera.com/wp-content/uploads/2026/08/County-TOT-Measure-U-Fiscal-Impact-Statement.pdf)

The measure will require a majority vote of the county’s unincorporated area to pass. If passed, the ordinance would go into effect 10 days thereafter. The authority to levy the tax imposed by the ordinance has no sunset date and would continue until ended by voters.

If the ordinance is approved by voters, the combined county rate including the existing 2.5 percent Tourism Business Improvement District (TBID) component would be 13.5 percent, bringing the county in line with some neighboring rural tourism jurisdictions.

TBID is an assessment on businesses authorized under California state law and typically passed on to guests. The revenue stays within the district; TBID is used to increase tourism by funding marketing and promotion.

The “Argument in Favor of Measure U” is available online at the Vote Madera website at www.VoteMadera.com. The Rebuttal Deadline was set for Aug. 10.