League of Women Voters of California Education Fund
	Contra Costa County, CA November 3, 2009 Election
	Measure H Parcel Tax Walnut Creek School District 2/3 Approval Required Pass: 12681 / 75.72% Yes votes ...... 4066 / 24.28% No votes See Also: Index of all Measures

Arguments For Measure H

Arguments Against Measure H

In the past two years, the Walnut Creek School District has been forced to cut its budget by $2.25 million dollars. Because of this, the School District needs to act now to renew its parcel tax and provide the district with a stable, reliable source of funding that cannot be disrupted or seized by the state. The $1.2 million per year in parcel tax funds have been used in Walnut Creek's elementary schools and at Walnut Creek Intermediate to: Support smaller class sizes in grades K-8. Keep classroom computers and technology up-to-date and well maintained. Maintain challenging classroom programs by attracting and retaining high quality teachers. Provide funds to support school libraries. Every Yes vote on Measure H is a vote to renew the existing $82 per year parcel tax without increasing local taxes. The state budget crisis is far from over. Statewide, classroom programs and class sizes are at risk. Fortunately, we can act by voting Yes on Measure H to protect the quality of our local schools. There are serious consequences if we fail. Without Measure H: Class sizes will increase at all grade levels. The district will be forced to eliminate more than 16 teaching positions. The district will no longer attract and retain the best teachers available. The district will no longer be able to help many students struggling with reading and math skills. Aging classroom computers and technology will become unreliable and out-of-date. Library programs and hours will be cut. Measure H will provide a reliable source of local funds to offset the continuing uncertainty of state funding. All expenditures will be audited. An Independent Citizens' Oversight Committee will monitor the way all funds are spent. Senior citizens will be offered a complete exemption. Please vote Yes on Measure H. Robert E. Jorgensen Walnut Creek Planning Commissioner Jeannie C. Langon, Former Walnut Creek School District Boardmember Carl J. Weinberg, Retired Manager, Research and Development, PG & E Cindy Gershen, Business Owner, Walnut Creek Leonard Krauss, Rossmoor Resident

None filed.

Full Text of Measure H

Shall the Walnut Creek School District preserve and support high quality education programs, smaller class sizes, libraries, classroom technology, and attract and retain quality teachers by being authorized to levy a special tax not to exceed the annual rate of $82.00 per year per parcel? The purpose of the measure is to preserve and continue to fund the following specific programs and services: a) Continue to maintain high quality academic programs and to attract and retain teachers; b) Continue to support smaller class sizes; c) Continue to support classroom technology; d) Continue to fund District library and media programs; e) Minimize layoffs of teachers, librarians, counselors, and other District personnel. The purpose of the measure also is to decrease the likelihood and/or magnitude of layoffs of District teachers in the event of further State budget cuts. Basis of Tax The tax shall be levied on all Parcels of Taxable Real Property in the District, as defined below, on the following basis: Not to exceed Eighty Two Dollars ($82.00) per parcel. "Parcel of Taxable Real Property" is defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the Contra Costa County Treasurer-Tax Collector's Office, as applicable depending on parcel location. All property that is otherwise exempt from or upon which no ad valorem property taxes are levied in any year shall also be exempt from the special tax in such year. If more than one adjacent Assessor parcel constitutes a single parcel under the Subdivision Map Act (California Government Code section 66410 et seq.), then the parcel will be treated as a single Parcel of Taxable Real Property for purposes of the amount of tax due, and a claim for refund may be made by the property owner pursuant to the claim procedures outline below. Senior Exemption An exemption shall be granted on any parcel owned by one or more persons aged 65 years or older who occupies the parcel as a principal residence, upon application for exemption. Applications for such exemptions must be made on or before May 1, 2010, or May 1 of any succeeding assessment year (or the next regular business day thereafter). Anyone currently exempted from the existing parcel tax will not be required to reapply for a new exemption so long as such applicant continues to qualify for the exemption. The Walnut Creek School District Board of Education, or its designee, shall establish an administrative review process to grant such exemptions. Claim Procedures With respect to all general property tax issues and billing matters within its jurisdiction, the Contra Costa County Tax Assessor, as applicable, or other appropriate County tax official shall make all final determinations of tax exemption or relief for any reason, and that decision shall be final and binding. With respect to matters specific to the levy of the special tax, including determination of Senior Citizen exemption, however, the decisions of the District shall be final and binding. In the latter case, a claim for a refund of the special tax shall comply with the following and any additional procedures as established by the Board: (a) All claims shall be filed with the Superintendent of the District no later than one year after the date the tax was paid. The claimant shall file the claim within this time period and the claim shall be finally acted upon the Board as a prerequisite to bringing suit thereon. (b) Pursuant to Government Code section 935 (b) the claim shall be subject to the provisions of Government Code sections 945.6 and 946. (c) The Board shall act on a timely claim within the time period required by Government Code section 912.4. (d) The procedure described herein, and any additional procedures established by the Board, shall be the exclusive claims procedure for claimants seeking a refund, reduction, or re-computation of the special tax. Whether any particular claim is to be resolved by the District or by the County shall be determined by the District, in coordination with the County as necessary. Appropriations Limit Pursuant to California Constitution article XIIIB and applicable laws, the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of this special tax. Accountability Measures The proceeds of the special tax shall be applied only to the specific purposes identified above. Upon the levy and collection of the tax, the Governing Board shall cause an account to be established for deposit of the proceeds. For so long as any proceeds of the Tax remain unexpended, the Superintendent or chief financial officer of the District shall cause an independent financial auditor to prepare a report to be filed with the Governing Board no later than December 31 of each year, commencing December 31, 2010, stating (1) the amount of tax received and expended in such year, and (2) the status of any projects or description of any programs funded from proceeds of the tax. The report may relate to the calendar year, fiscal year, or other appropriate annual period, as the Superintendent shall determine, and may be incorporated into or filed with the annual budget, audit, or other appropriate routine report to the Governing Board. The Governing Board shall appoint a Citizens' Oversight Committee which shall, on an annual basis, review both the parcel tax budget and the Independent Audit. A report on their findings shall be presented to the Governing Board. The Committee shall the same Citizen's Oversight Committee that is currently constituted to oversee the expenditure of funds from the Walnut Creek School District's existing parcel tax measures passed by voters in March 2005. Severability The Board hereby declares, and the voters by approving this measure concur, that every section and part of this measure has independent value, and the Board and the voters would have adopted each provision hereof regardless of every other provision hereof. Upon approval of this measure by the voters, should any part of the measure or taxing formula be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts of the measure or taxing formula hereof shall remain in full force and effect to the fullest extent allowed by law. 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.