Madera County's Measure U will ask voters whether to raise the county transient occupancy tax from 9% to 11%. Madera County Elections' November 3, 2026 election page says only voters in unincorporated Madera County may decide it, and a simple majority is required.
A transient occupancy tax, or TOT, is a tax on short-term lodging rent. Measure U would increase that tax by two percentage points. This article explains the county's ballot materials without recommending a yes or no vote.
Table of Contents
- What would a yes or no vote do?
- Who would pay the higher tax?
- What would lodging operators need to do?
- How much money could Measure U raise?
What would a yes or no vote do?
A "yes" vote would authorize the 11% rate. A "no" vote would leave the current 9% rate in place. The Board of Supervisors' proposed ordinance says the higher rate would take effect 10 days after voter approval.
The ordinance was introduced June 16, 2026. Measure U has no sunset date. The authority to charge the tax would continue unless voters later end it.
Who would pay the higher tax?
The lodging guest, called the "transient" in the ordinance, is legally responsible for the tax. The lodging operator collects it when the guest pays the rent and then remits it to the county. For a $200 taxable lodging charge, the current 9% tax is $18.
At 11%, it would be $22—an increase of $4 before any separate assessments. The county's current transient occupancy tax guidance exempts long-term occupants who stay more than 31 consecutive days. Measure U changes the rate rather than that stated exemption.
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What would lodging operators need to do?
Under current county rules, operators calculate the 9% tax on gross rents. They file reports and remit collected taxes quarterly. Measure U keeps the basic collection arrangement: the guest owes the tax, while the operator collects and forwards it.
Operators would need to apply the 11% rate after its effective date if voters approve the measure. That distinction matters when reviewing a bill. The added tax would appear as a guest expense, even though the lodging business handles collection and reporting.
How much money could Measure U raise?
The County Auditor-Controller's fiscal-impact statement estimates approximately $1.85 million in annual revenue and $25,000 in additional annual expenses. Subtracting those identified expenses produces about $1.825 million. County Counsel's impartial analysis gives a lower estimate of approximately $1.78 million in additional annual general-fund revenue.
The difference between the two projections is about $70,000. Neither figure guarantees actual collections. Voters comparing the fiscal effect should treat both amounts as estimates and note the recurring $25,000 expense identified by the Auditor-Controller.
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