For more than 50 years, the Santa Barbara County Taxpayers Association has been dedicated to protecting all taxpayers from unnecessary tax increases. However, we must recognize when a tax is reasonable and the only mechanism to pay for an essential community need. Measure V, the Santa Barbara City College Improvement Measure, is an example of such a community need. In this case “V” stands for value — value in education, value to our community, and value to the taxpayer. Measure V is the most fiscally sound package we’ve ever reviewed.Santa Barbara City College is an important asset to our community, providing quality higher education and career technical training for almost 100 years. Each semester, SBCC serves almost 19,000 students, most working toward a certificate, degree or transfer credit, and annually more than 50,000 adults participate in skill building, vocational and lifelong learning through the Adult Education program. Most of these valuable programs are conducted in facilities that are aging and in absolute need of repairs and upgrades to provide a modern, up-to-date learning environment.Measure V asks voters to approve a $77.2 million bond that will qualify SBCC for up to $92 million in state matching funds for 11 specific projects, making our tax dollars go twice as far. Together there will be almost $170 million invested in SBCC improvements — improvements that local contractors, vendors and merchants will enjoy the dividends of many times over.Measure V protects taxpayers by requiring annual, independent performance and financial audits. An independent Citizens’ Oversight Committee, including a representative of the Santa Barbara County Taxpayers Association, will ensure that the bond proceeds are spent only on the projects listed in the measure.The board of the Santa Barbara County Taxpayers Association encourages all of you to exercise your right and privilege to vote, and we ask that you join us in Voting Yes on Measure V to help Santa Barbara City College.Mike StokerPresident, Santa Barbara County Taxpayers Association