A proposed 12% transient occupancy tax in unincorporated Fresno County could generate an estimated $4.5 million annually. (Adobe Stock / photo illustration by Israel Meave)
The Fresno County Board of Supervisors voted unanimously Tuesday to pursue placing a 12% transient occupancy tax on the November 2026 ballot — a move that could generate an estimated $4.5 million annually in discretionary county revenue.
Fresno is one of just a handful of California counties that has never levied such a tax, along with Colusa and Glenn counties, according to state records.
The board conducted its first reading of the proposed ordinance, with a second hearing scheduled for April 21. If the board ultimately passes the measure, voters countywide would have the final say in November.
A transient occupancy tax, or TOT, taxes short-term lodging stays of 30 days or fewer, applying to hotels, motels and short-term rentals like Airbnb and VRBO. Without one, the cost of county services driven by visitor activity in unincorporated areas falls entirely on local taxpayers rather than the visitors generating that demand, supervisors noted.
“We are unique as a county not having our own TOT,” said Nathan Magsig, District 5 supervisor. His eastern Fresno County district has hundreds of short-term rentals, Magsig said.
Staff said the projected revenue would be the equivalent of adding more than 1% to the property tax rate — meaningful for a county facing rapidly increasing operating costs. Revenue would flow into the general fund.
The tax would apply only in unincorporated Fresno County. All 12 cities within the county already levy their own TOT rates ranging from 4% to 12%, and the proposed county tax would not affect those jurisdictions. The 12% rate proposed matches the top of the range among neighboring counties and is the most common rate among Fresno County cities.
County staff said public outreach — including polling — has been underway for several months, with a formal referral to the ballot anticipated in June.