Measure B: What Napa Valley Growers Need to Know

An educational overview from Napa Valley Grapegrowers

​On November 3, 2026, Napa County voters will decide on Measure B, the Napa County Wildfire Preparedness, Watershed Protection and Open Space Preservation Act of 2026. Wildfire, watershed health, and land use all affect farming here, so we've summarized what the measure does. This post is meant to help growers make an informed decision.
The basics

• What it is: A new half-cent (0.5%) sales tax that would apply across the county, including every city, the town, and unincorporated areas.
• How long it lasts: 18 years, from April 1, 2027 through March 31, 2045.
• Estimated revenue: Approximately $23 million a year. The measure itself states this figure is an estimate that will depend on actual sales.
• How it got on the ballot: Measure B began as a citizen initiative, sponsored by the Land Trust of Napa County and Napa Firewise. On June 16, 2026, the Board of Supervisors confirmed the initiative received sufficient signatures to be placed on the November ballot.
• What it takes to pass: A simple majority (50% plus one vote).

Where the money would go:
​Revenue would be split evenly between two groups:
50% to Napa County, for wildfire preparedness. The Board of Supervisors would distribute funds through competitive grants, mostly to qualifying Napa County nonprofits. Eligible uses include:

• Clearing brush and other fuel along roads and at locations identified by local fire departments
• Fuel breaks around communities where homes meet wildland
• Programs that share the cost of defensible space and home hardening in high fire-risk zones
• Forest health work and removal of invasive species
• Assisting with prescribed burns
• Support for Fire Safe Councils
• Protection of critical infrastructure
• Emergency signs and maps for first responders

50% to the Napa County Regional Park and Open Space District, for watershed protection and open space. This share would also go out as grants to qualifying nonprofits and public agencies. Eligible uses include:

• Restoring streamside habitat
• Erosion control
• Building and maintaining trails
• Buying land outright, or buying conservation easements (a legal agreement that limits future development of a property while the owner keeps it)

Provisions growers may want to review closely:

• Land purchases require a willing seller. Any land or easement bought with Measure B money must come from a willing seller, at a price based on a fair market appraisal.
• Agricultural land is named. One stated goal of the land preservation funds is to "support the continuation of agriculture by protecting key agricultural lands." The measure doesn't set specific rules for buying working farmland or vineyards, beyond the willing seller and appraisal requirements.
• Cost share for landowners. The wildfire funds can support cost-share programs for "qualifying landowners." The measure doesn't spell out who qualifies, so details would likely be set when the grant programs are created.
• Domestic and drinking water sources are named as priorities. The measure lists several watersheds as examples: Lake Hennessey, Milliken Reservoir, Kimball Reservoir, Bell Canyon Reservoir, Friesen Lakes and Rector Reservoir.
• Environmental review. Passing the measure isn't subject to the California Environmental Quality Act (CEQA, the state law requiring environmental review of projects), but individual projects it funds would require CEQA review if applicable.
• Business purchases. Like other local sales taxes, Measure B would apply to many business purchases, not only consumer ones. California gives some farm purchases, such as certain farm equipment and fuel, a partial exemption from sales tax. This exemption generally covers only the state's share of the tax, not local add-on taxes like this one. If you are uncertain how this measure would affect your farming operation, please check with your tax advisor or the California Department of Tax and Fee Administration (CDTFA).

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Oversight and accountability:

• Oversight committee. A nine-member citizens' committee would review how the money comes in and is spent. The Board of Supervisors would appoint three residents, three fire department representatives, and three Park and Open Space District representatives. Three county officials would also attend as non-voting members. The committee could review spending but wouldn't set priorities or direct county staff.
• Grant agreements. Every grant would need a written agreement covering the scope of work, performance measures, audit rights, and the ability to take funds back if the terms aren't met.
• Annual reporting. Each grant recipient would report every year, and the Auditor-Controller would include the results in the county's annual audits.
• Changes need voter approval. The tax rate, end date, 50/50 split, and core purposes can only be changed by a vote of the people. The Board could make technical changes, but only with a four-fifths vote.

Context and differing views:

• Earlier measures. Countywide sales tax measures for open space failed in 2016 and 2020, and a wildfire prevention sales tax failed in 2022. Those were placed on the ballot by the Board of Supervisors and needed a two-thirds vote. Because Measure B is a citizen initiative, it needs only a simple majority.
• Supporters include the Land Trust of Napa County, Napa Firewise and the Napa Valley Vintners. Supporters explain that state and federal grants come and go, and a dedicated local source would provide steady funding, making the county more competitive for outside grants. The campaign estimates that visitors would pay about 40% of the revenue. That figure comes from the campaign, not from an official county analysis.
• Opponents include the Napa County Taxpayers Association. Its representative stated that this is "not the time to ask for another tax hike" given current economic pressures.
• Effect on rates. According to local reporting, the sales tax in the City of Napa would rise to approximately 9.25% if the measure passes. Rates differ across the county, so please check the rate where you live and do business.

Questions to consider as you decide:

• How would the planned wildfire and watershed work affect the land around your vineyards and your water sources?
• Would your operation be likely to qualify for, or apply for, cost-share or grant programs?
• How much does your operation buy locally that would be subject to the tax?
• How do you weigh the proposed oversight and reporting against the goals the measure is trying to reach?

Read the official materials:
We encourage every grower to read the primary documents, including the arguments for and against and the rebuttals. Napa County Elections has them all on its Measure B page, and you can reach the office at 707-253-4321.

Napa Valley Grapegrowers does not endorse or oppose Measure B. This post is for educational purposes only and is not legal or tax advice