Measure W Guidelines

In 2018, West Marin voters passed Measure W. It made West Marin a special Transient Occupancy Tax (TOT) area. Short-term rentals (such as Airbnb and VRBOs) in the Measure W tax area are now subject to an additional 4% tax. The Measure W TOT provides increased funding for long-term community housing projects and emergency services in the tax area. The Marin County Board of Supervisors oversees Measure W. 

Every year, a Working Group composed of West Marin residents and/or workers help us update funding priorities and guidelines. The following guidelines and priorities apply from July 1, 2023, to June 30, 2024.

• Nonprofit organizations, qualified as 501(c)(3) of the Internal Revenue Code
• Public agencies

• Measure W Community Housing fund distribution should prioritize affordable projects up to 120% of the Area Median Income that are moving forward, regardless of location.

• Funding priorities are recommended by the Measure W Working Group and considered and adopted annually by the Board of Supervisors. Categories are allocated either using a fixed dollar amount or a percentage of Measure W Community Housing funds. At the start of every fiscal year (July 1), the balances in these categories are reset. Any carryover balances are re-allocated based on new priorities identified by the Measure W Working Group and approved by the Board of Supervisors.

• Funding recommendations shall include a per-unit funding amount of $50,000, plus $20,000 per bedroom for affordable projects up to 80% Area Median Income, as funds are available. The additional bedroom allocation counts for units with two bedrooms or more.

The following funding allocations and priorities are in place through June 30, 2025.

Direct Housing Assistance

The annual allocation to this category is $100,000. 

This category helps stabilize West Marin families and individuals. It is for those at risk of losing housing and need support to get new housing. Types of assistance include programs that provide:

• Emergency rental assistance
• Security deposit assistance
• Down payment assistance 

Housing Production

The annual allocation to this category is remaining funds after subtracting the allocation tot he Direct Housing Assistance category. 

Funding to support the pre-development, acquisition, development, and preservation of rental and homeownership housing for the West Marin population and workforce, including:

• Housing for families, seniors, all types of agricultural workers, people with disabilities, essential workers (for example, educational workers), fire & safety persons, medical & dental providers, and trade workers (plumbers/electricians/septic/etc.), etc.
• Programs that support costs associated with upgrading or installing septic systems to accommodate additional deed-restricted affordable housing at up to 80% Area Median Income.
• Acquisition, pre-development, preservation, and development of single-unit and multi-unit projects that will serve the needs of the West Marin population.
• Conversion of existing vacant or underutilized buildings to housing.
• Support for creative strategies such as Age in Place and Co-ownership.
• Support to increase rentals within existing homes through JADU’s & ADU’s, room and share rentals.
• Transitional/temporary rental housing, such as:
  • Emergency and transitional housing for families and survivors of domestic violence
  • Trauma recovery residence
  • Rental housing for seasonal workers