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Establish a 1% sales tax in Highland, estimated to provide $6.35 million annually until ended by voters. Revenue would stay with the city for general municipal services, including police, fire, emergency services and infrastructure. The tax would apply to taxable purchases by residents and visitors.
Official source: https://elections.sbcounty.gov/elections/2026/1103/measures/
Approval requirement: Majority (county listing).
City of Highland Public Safety and Local Control Measure To maintain local funding for police, fire, emergency services; and improve critical infrastructure, including maintaining roads, bridges, drainage, 5th Street Corridor Interchange, and other improvement projects; shall the City of Highland enact a 1¢ sales tax, providing approximately $6.35 million annually, remaining in effect until ended by voters, with funds staying in the City and generated from purchases paid by both visitors and City residents?
Official ballot wording and filing (PDF page 3). Wording transcribed from the official filing; line breaks and spacing normalized.
CalBallot explanation: AI-assisted, checked against the cited official documents. It is separate from the official ballot question and from campaign arguments.
Official ballot wording and filing (PDF page 3)
Content reviewed 2026-10-08. Source files checked 2026-10-08. Links open the county’s current files, which may change after review.
17 of 30 recorded Sales Tax measures in SB passed between 2004 and 2024.
Same county and broad measure type. These measures may have different purposes and voting rules. Historical outcomes are not a forecast.
Recent records from this comparison:
SAN BERNARDINO Measure V
SAN BERNARDINO Measure P
SAN BERNARDINO Measure M
SAN BERNARDINO Measure N
SAN BERNARDINO Measure S
CalBallot has not yet linked campaign-finance filings to this local measure. No contribution or spending total is reported here.
San Bernardino County campaign-finance resources
Use the November 2026 election, jurisdiction and measure name to search. City or regional committees may file with a different office; the county resource is a starting point, not a complete measure-specific filing list.
Documents are hosted by the county. Capture dates describe when CalBallot retrieved the files; the county may update its files.