INTRODUCTION
To continue to provide funds for partial support for special academic instructional programs and services, smaller class sizes, technology, and maintenance services commensurate with an excellent educational program, shall the Piedmont City Unified School District be authorized to renew the levy of special taxes up to the amounts specified in the voter informational pamphlet for a period of four years beginning as of July 1, 2006 assessed against each parcel of taxable land in the District? Said qualified special tax would continue the special taxes approved by the voters of the District on March 6, 2001 as Measures "A" and "B" but would not provide sufficient revenue to fully fund the programs listed below. Accordingly, program reductions would be required if the companion measure on this ballot is not approved.
PURPOSE
To provide local revenue that cannot be taken by the State and to maintain and enhance the quality of Piedmont's public education that has benefited all students and citizens, shall the Piedmont Unified School District be authorized to levy a qualified special tax the proceeds of which would go toward providing the following special instructional programs and services, smaller class sizes, technology, and maintenance services commensurate with an excellent educational program:
a. Maintain Class Size Reduction Programs in grades K-3
b. Maintain below the State class size average in grades 4-12 to target current class size
c. Elementary classroom instructional aides
d. Reading resource and music specialists at the elementary schools
e. Diverse curriculum and elective opportunities at the middle school level
f. Seven class program offering at the high school including electives and advanced placement courses
g. Core library and counseling services in grades K-12
h. Advisors, directors and coaches for extra-curricular activities
i. Support for technology including personnel, training, software, and equipment purchase and maintenance
j. Maintenance of all school district facilities and grounds
The Board of Education will fund the programs listed above, unless the Board of Education determines in any given year that changes in student population, fiscal constraints, or other changes in state or federal funding make doing so infeasible or inadvisable. In any event, the Board of Education will not fund any program or reduction other than those listed above from the proceeds of the special taxes.
The special tax would be in effect for a period of four (4) years, beginning July 1, 2006, at the rates shown below on each assessor's parcel located wholly or partly within the School District.
PROCEDURES
Each year as part of the annual budget adoption process, the Board of Education will determine the total amount of expenditures necessary to provide a superior educational program including the specialized services and programs enumerated above and deduct therefrom the projected revenue to be gathered from sources other than this special tax. The difference, if any, shall be the maximum amount of funds to be derived from the tax authorized by this measure for such year. If the necessary funds are such that the maximum rates set forth below are not needed, then the Board of Education shall reduce these rates proportionately so that only the necessary amount of funds are raised.
Prior to the levying of the special tax in any given year, the Board will conduct a public hearing on the matter. Notice of the time, date, and place of hearing shall be published pursuant to Government Code Section 6061 at least once in a newspaper of general circulation in the District, at least fifteen (15) days prior to the hearing. Following said hearing each year, the Board shall adopt a resolution establishing the amount of tax to be raised for that year and the rate per parcel, not to exceed the amounts enumerated below, including a maximum annual increase of five percent. Any tax levied shall become a lien upon the properties against which taxes are assessed and collectible as herein provided.
RATES
The special tax shall be assessed upon each parcel of real property wholly or partly located within the District at the following rates:
Parcel with Single Family Dwelling
0-4,999 sq. ft. lot $1,141/parcel
5,000-9,999 sq. ft. lot $1,296/parcel
10,000-14,999 sq. ft. lot $1,479/parcel
15,000-19,999 sq. ft. lot $1,697/parcel
more than 20,000 sq. ft. lot $1,937/parcel
Parcel with Multi-Family Dwellings
Multi-family dwellings/unit, all lot sizes) $758/unit
Multiple parcel dwellings $1,246/dwelling
Commercial Property
0-10,000 sq. ft. lot $1,937/parcel
Commercial lots greater than 10,000 sq. ft. $2,897/parcel
Undeveloped Parcel $579/parcel
The uses and sizes of all parcels shall be determined according to the records of the Alameda County Tax Assessor. For parcels divided by Tax Code Area lines, the payment for the portion of the parcel within the Piedmont Unified School District shall be the same as the above square footage rates.
The Board of Education annually may increase the rates by not more than five percent (5%) above the previous year's rates and shall round the resulting rates to the nearest full dollar amounts.
ACCOUNTABILITY MEASURES
In accordance with the requirements of California Government Code sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the special taxes levied in accordance with this Measure: (a) the specific purposes of the special tax shall be those purposes identified above; (b) the proceeds of the special tax shall be applied only to those specific purposes identified above; (c) a separate, special account shall be created into which the proceeds of the special taxes must be deposited; and (d) an annual written report shall be made to the Board of Education of the District showing (i) the amount of funds collected and expended from the proceeds of the special taxes and (ii) the status of any projects or programs required or authorized to be funded from the proceeds of the special taxes, as identified above.
PROTECTION OF FUNDING
Current law forbids any decrease in State or Federal funding to the District because of the District's adoption of a parcel tax. However, if any such funds are reduced because of the adoption of this parcel tax, then the amount of the special taxes will be reduced annually as necessary in order to restore such State or Federal funding.
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