RECITALS
The Governing Board ("Board") of the San Leandro Unified School District ("District")
has established the goals of improving academic performance and the quality of education
for all children in the District so that they are prepared for ,college and to compete for good
jobs. Furthermore, the District aims to enhance local control of our schools and reduce our
dependence on the State of California for education funding.
Over the last four years, the State has cut millions from District schools. This has
caused devastating cuts to student academic programs and drastic reductions to teachers,
and District schools may lose additional millions in next year's state budget.
To balance its budget in the face of severe state cuts, the District has been forced to
make substantial cuts. Having already cut teachers, librarians, counselors, office staff,
campus supervisors, custodians, maintenance and grounds staff, there is nothing left to cut
but core academic instruction.
The District must act to protect quality education. The Measure would provide stable
and predictable funding that our schools can count on to protect the most essential
academic programs for students and retain quality teachers.
Money from the Measure would be used to protect and maintain small class sizes and the music, library, physical education, security staff and teachers that are all essential for a good education. Funds would also be used to ensure that our students get a solid educational foundation in academic subjects such as math, science, and reading, helping prepare them for entry into college and to compete in today's tough job market. To compete in today's high-speed, technologically advanced economy, it is critical to maintain up-to-date computer and educational technology programs for our students, and the Measure will help prepare students for high demand jobs of the twenty-first century.
The measure would also maintain the school security staff that keep crime away from our middle schools and high schools and provide students with the support and safety they need to stay in school and out of trouble.
With the Measure the academic quality of local schools will continue to improve, ensuring students have access to the teachers, small class sizes, computers and learning technology they need for academic and career success.
This measure would enhance local control of District schools, make our schools less dependent on Sacramento, and provide vital funding to support students and education at a time when they need it most.
By law, all funds from this local funding measure must be used to protect the specified programs in District schools and cannot be taken away by the State. Strict accountability is mandatory, including independent citizen oversight and annual audits to ensure funds are spent as promised. None of the funds will be used for administrator salaries.
TERMS
Moneys raised under this Measure shall be authorized to be used only for the following
purposes in accordance with priorities established by the Board and to the extent of
available funds:
- Protect and maintain core academic math, science and reading programs
- Protect student safety
- Keep school libraries open
- Attract and retain high-quality teachers and staff including counselors
- Maintain classroom computers and instructional technology
- Protect and maintain physical education programs and athletic programs
- Protect and maintain art and music programs for a well-rounded education
- Protect and maintain small class sizes
- Minimize further budget cuts resulting From reductions in state funding for local schools
No parcel tax funds will be spent on administrative salaries.
A. Amount and Basis of Tax
1. Parcel of Taxable Real Property. The special tax shall be levied on every Parcel of Taxable Real Property within the District.
"Parcel of Taxable Real Propertyfl is defined as any unit of real property within the District that receives a separate tax bill for ad valorem property taxes from the Alameda County Tax Collector ("County Tax Collectorfl). 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.
Multiple parcels which are contiguous, under common ownershipt contain a singlefamily residence, and that constitute one economic unit, meaning that they have the same primary purpose as the principal parcel and are not separate and distinct properties that may be independently developed or sold, shall comprise a single Parcel of Taxable Real Property for purposes of the parcel tax.
2. Uniform Application. The special tax shall be uniformly applied to each Parcel of Taxable Real Property within the following property classifications.
Type of Property Annual Amount of Tax per Parcel of Taxable Real Property
- Single Family Residential $39 per parcel
- Multi-Family Residential With 2-4 Units $39 per parcel
- Multi-Family Residential With 5 or More Units $19 per unit
- Commercial/Industrial $0.02 per square foot of lot size
- Vacant/Unimproved Parcels $39 per parcel
For purposes of determining the rate of tax above, the following definitions shall apply:
- "Single Family Residential" includes parcels containing one or both of the following kinds of residential living units (a) those with no common walls on a single Assessor's parcel (i.e., single family detached homes); and (b) those with common walls each of which is assigned a unique Assessor's parcel number (Le. condominiums and townhouses), each of which shall be treated as a Parcel of Taxable Real Property; and (c) mobile homes, each of which shall be treated as a Parcel of Taxable Real Property.
- "Multi-Family Residential" means a residential living unit with common walls on an Assessor's parcel on which other units are located. Such parcels include, but are not limited to, duplexes, parcels with two (2) or more living units on a single assessor's parcel; apartment buildings with at least two (2) units; and any and all other multi-family residential parcels.
- "Commercial/Industrial" means all improved Parcels of Taxable Real Property that do not meet the definition of Single Family Residential or Multi-Family Residential. Commercial/Industrial property includes, but is not limited to, retail buildings, shopping centers, hotels, motels, service stations, office buildings, hospitals, trailer parks, warehouses, transportation facilities, storage facilities, utilities, agricultural and farmland, light and heavy industrial and recreational land.
- "Vacant/Unimproved" means an unimproved parcel with no structures or buildings.
Every year, all Parcels of Taxable Real Property that were classified as Vacant parcels in the prior fiscal year, may be reclassified into another category if a building permit has been pulled as of January 1 of that year.
Any parcel that does not fall clearly within any category above shall be taxed $39 per parcel annually.
B. Exemptions for Seniors and People with Disabilities
Upon application, an exemption from payment of the special tax may be granted on any parcel owned by one or more persons 65 years of age or over who occupies said parcel as a principal residence ("Senior Citizen Exemption") or on any parcel owned by one or more persons receiving Supplemental Security Income for a disability, regardless of age, who occupies said parcel as a principal residence ("SSI Exemption").
C. Claims/Exemption Procedures
With respect to all general property tax matters within its jurisdiction, the County Tax Collector or other appropriate County tax official shall make all final determinations of tax exemption or relief for any reasonl and that decision shall be final and binding. With respect to matters specific to the levy of the tax, including the Senior Citizen Exemption and the SSI Exemption and the appropriate tax classification, the decisions of the District shall be final and binding. The procedures described herein, and any additional procedures established by the Board shall be the exclusive claims procedure for claimants seeking an exemption, refund, reduction, or re-computation of the special tax by the District. 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. Taxpayers wishing to challenge any determination of the County Tax Collector must do so under the procedures for correcting a misclassification of property pursuant to Part 9 of Division 1 of the California Revenue and Taxation Code or other applicable procedures. Taxpayers seeking a refund of any tax paid shall follow the procedures applicable to property tax refunds pursuant to the California Revenue and Taxation Code.
D. 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.
E. Mandatory Accountability Protections
1. Independent Citizens' Oversight Committee.The Board shall provide for the creation of an independent citizensl oversight committee to oversee the special taxes collected pursuant to the Measure to ensure that moneys raised under this Measure are spent only for the purposes described in this Measure. The Board shall provide by resolution for the composition, duties, funding, and other necessary information regarding the committee/s formation and operation.
2. Annual Reports. Upon the levy and collection of the education parcel tax, the Board shall cause an account to be established for deposit of the proceeds, pursuant to Government Code Section 50075.1. For so long as the tax is in effect, the Superintendent or the chief financial officer of the District shall cause a report to be filed with the Board no later than December 31 of each year, stating (1) the amount collected and expended in such year, and (2) the status of any projects or description of any programs funded. The report may relate to the calendar yearl fiscal year, or other appropriate annual period, as said officer shall determine, and may be incorporated into or filed with the annual budget, audit, or other appropriate routine report to the Board.
3. Specific Purposes. All of the purposes named in the Measure shall constitute the specific purposes of the education parcel tax, and proceeds thereof shall be applied only for such purposes.
F. Protection of Funding
Current law forbids any decrease in State or federal funding to the District resulting from the adoption of a special tax. However/ if any such funding is reduced or affected because of the adoption of this local funding measure/ then the Board may reduce the amount of the special taxes levied as necessary in order to restore such State or federal funding and/or maximize the District's fiscal position for the benefit of the educational program. As a result/ whether directly or indirectly/ no funding from this measure may be taken away by the State or federal governments.
G. 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.
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