# Santa Ana Measure N: November Vote to Make the 1.5% Measure X Sales Tax Permanent

> Santa Ana voters will decide Measure N on Nov. 3, 2026, which would remove the 2029 step-down and 2039 sunset on the 1.5-cent local sales tax approved as Measure X in 2018, keeping the city's combined rate at 9.25%, tied for the highest in Orange County, and preserving about $84 million a year. The council placed the measure on the ballot 5-2, with David Penaloza and Jessie Lopez opposed. The OC Register editorial board urged a No vote on Sept. 7, arguing the city's unrestricted net position worsened from −$501 million in FY2018 to −$568 million in FY2025 despite the tax.

- Canonical: https://ocint.app/situation/santa-ana-measure-n-sales-tax-2026
- Markdown: https://ocint.app/situation/santa-ana-measure-n-sales-tax-2026.md
- JSON: https://ocint.app/api/situations/santa-ana-measure-n-sales-tax-2026
- Status: developing
- As of: 2026-09-08T07:09:39.43+00:00
- Started: 2026-09-07T00:00:00+00:00
- Cities: Santa Ana
- Publisher: OCINT (https://ocint.app)

## Who / What / Where / When / Why

**Who:** Santa Ana voters will decide the measure; the council placed it on the ballot 5-2, with Penaloza and Lopez opposed. The OC Register editorial board has publicly urged a No vote.
**What:** Measure N would permanently extend Santa Ana's 1.5% Measure X sales tax, removing the 2029 step-down and 2039 sunset, keeping the city's combined rate at 9.25% and preserving roughly $84 million in annual general-fund revenue.
**Where:** City of Santa Ana, Orange County, California. The 9.25% combined rate applies to taxable retail sales within city limits.
**When:** Measure N is on the Nov. 3, 2026 general election ballot. The underlying Measure X was approved in November 2018 and is currently scheduled to step down in 2029 and expire in 2039.
**Why:** The city relies on Measure X revenue to fund general operations. Supporters argue permanence provides fiscal stability; the OC Register editorial board contends the tax has not reversed a worsening balance sheet.

## Narrative

Santa Ana Measure N remains on the Nov. 3, 2026 ballot, with no new developments reported since the OC Register editorial board's Sept. 7 No endorsement. The measure would delete the 2029 step-down and 2039 expiration built into Measure X, keeping the full 1.5-cent local transactions-and-use tax in place indefinitely unless voters later repeal it.

## What Is at Stake

Measure X, approved by Santa Ana voters in November 2018, raised the city's combined sales tax rate to **9.25%** — tied for the highest in Orange County. It currently generates approximately **$84 million per year** in unrestricted general-fund revenue. Under existing law, the rate steps down to 1 cent in 2029 and expires entirely in 2039. Measure N would remove both dates, making the 1.5-cent levy permanent.

## Council Action and Opposition

The City Council placed Measure N on the ballot on a **5-2 vote**, with Council Members David Penaloza and Jessie Lopez opposed. No formal Yes campaign or No campaign committee has been publicly identified in the evidence available at this time.

## Fiscal Context

The [OC Register editorial board urged a No vote](https://www.ocregister.com/2026/09/07/endorsement-vote-no-on-measure-n-in-santa-ana/) on Sept. 7, arguing the tax has not materially improved the city's balance sheet: Santa Ana's unrestricted net position worsened from −$501 million in FY2018 to −$568 million in FY2025. The board also cited combined pay-and-benefit totals of $510,964.65 for Police Chief Robert Rodriguez and $508,447.48 for City Manager Alvaro Nuñez in 2025 as evidence of spending pressure.

## What to Watch

Key upcoming markers include any formal Yes/No campaign filings with the OC Registrar of Voters, the official impartial analysis and ballot arguments (typically finalized 40–60 days before election day), and any endorsements from labor unions, business groups, or elected officials. Election Day is **Nov. 3, 2026**.

## Timeline

- **2026-09-07T13:00:00Z:** OC Register editorial board endorses No on Measure N, which would make Santa Ana's 1.5% Measure X sales tax permanent (about $84 million a year).
- **2026-11-03T15:00:00Z:** Election Day: Santa Ana voters decide Measure N.

## Primary sources

1. [Measure X (2018) background](https://santa-ana.gov/2026-city-measures/)
2. [OC Register: vote No (Sept. 7)](https://www.ocregister.com/2026/09/07/endorsement-vote-no-on-measure-n-in-santa-ana/)

## Factoids

- **Measure X (2018) background** (historical_precedent) ([source](https://santa-ana.gov/2026-city-measures/)): Santa Ana voters approved Measure X in November 2018, a 1.5-cent local transactions-and-use tax that lifted the city's combined sales tax rate to 9.25%. Measure X steps down to 1 cent in 2029 and expires in 2039. Measure N would delete both sunsets, keeping the full 1.5 cents in place until voters repeal it. Tustin and Irvine, by comparison, sit at 7.75%.
- **OC Register: vote No (Sept. 7)** (source_doc) ([source](https://www.ocregister.com/2026/09/07/endorsement-vote-no-on-measure-n-in-santa-ana/)): The OC Register editorial board urged a No vote on Measure N on Sept. 7, 2026, arguing the tax has not fixed the city's finances: Santa Ana's unrestricted net position fell from −$501 million in FY2018 to −$568 million in FY2025. The board cited 2025 pay-and-benefit totals of $510,964.65 for Police Chief Robert Rodriguez and $508,447.48 for City Manager Alvaro Nuñez. The council placed the measure on the ballot 5-2, with David Penaloza and Jessie Lopez opposed.

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