Madera County Transient Occupancy/Hotel Tax
Measure U is a ballot measure to be voted upon by Madera County voters on the November 3, 2026 ballot to raise the Transient Occupancy Tax (TOT) on hotel, motel, and short-term rental stays in the unincorporated areas of Madera County (not in cities) to 11%. A "YES vote" approves the measure; a "NO vote" rejects it.
Measure U Ballot Question:
“Madera County Disaster Response, Public Safety, Vital Services Measure. Madera County’s existing transient occupancy tax paid only by hotel/short term rental guests be increased by two percent (2%), providing approximately $1,780,000 annually until ended by voters, requiring independent audits, and all funds will be used locally to enhance 911 emergency response; maintain law enforcement; repair damaged roads; protect water quality; retain and attract jobs and businesses; and other general County services?
If passed, funds would go to the County's General Fund and could be used to support a variety of County services, including:
Straight answers about what Measure U is and what it would do.
A Transient Occupancy Tax (TOT) is a tax applied to the cost of lodging for guests who stay in hotels, motels, short-term rentals, and other accommodations, for 30 days or less. It is added to the guest’s lodging bill as an additional cost at the time of the stay.
The tax would apply only to paid hotel, motel, short-term rental, and other accommodation stays located in the unincorporated areas of Madera County. It would not apply within city limits, and it would not apply to permanent residents (unless they are staying in a paid short-term accommodation in the unincorporated area) or long-term housing (stays of longer than 30 days).
Yes. A Transient Occupancy Tax is paid only by visitors and guests who stay 30 days or less in hotels, motels, short-term rentals, and other paid accommodations within the unincorporated areas. It is not paid by County residents in their daily lives, unless they are staying in a hotel, motel, short-term rental, or other accommodation, and it is not paid, but only collected and remitted, by hotel or rental operators.
Madera County’s TOT is the lowest among Yosemite Gateway counties (which includes Mono, Mariposa, Tuolumne). If Measure U is approved by voters, the TOT will remain the lowest among Yosemite Gateway counties.
Yes. All funds generated by Measure U would stay local, could not be taken away by Sacramento, and would be controlled by Madera County.
Measure U could generate approximately $1,780,000 annually. This revenue is dependent on the volume of lodging stays subject to the tax.
If approved, Measure U revenues would be subject to independent financial audit as part of the County’s annual independent auditing practices for the general fund. The County is committed to transparency and responsible fiscal stewardship for all revenues.
Sep 29, 2026, 5:30 PM
North Fork Town Hall, 33060 Rd 228, North Fork, CA 93643
Sep 30, 2026, 5:30 PM
Madera Ranchos Library, 37398 Berkshire Dr, Madera, CA 93636