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In 1989 district voters passed a ballot measure
which allows the district to tax property owners a per parcel assessment
to raise money for the schools. The original measure requested authorization
for an assessment of $168 per parcel. That amount was increased
in 1997 to $264 per parcel and increased again in 2002 to $597 per
parcel. In order to spend the proceeds from the tax, the district
is required to get voter reauthorization every four years. While
the original measure needed a 2/3 vote to pass, the reauthorization
vote only needs a simple majority.
The current tax of $597 per parcel generates
in excess of $7 million for the district. The money is used to maintain
the excellent educational program the district delivers. Without
the parcel tax, we could not keep our class sizes low and could
not afford small neighborhood schools. A specific accounting of
how the money is used is included in an annual report card to the
community (Measure A Report Card). This expenditure accounting is
reviewed every year by the Citizens’
Advisory Committee for Finance, an independent body charged
with overseeing the district’s finances.
Some property owners may be eligible for an exemption
from the tax. As per the ballot language senior homeowners may be
exempted on an annual basis upon application to the district. To
qualify a homeowner must be 65 years of age or older and be the
owner-occupant of the property in question. A senior applying for
an exemption for the first time needs to come to the school district
offices (201 Covington Road) and bring proof of age and proof of
residence. Exemption renewal forms are mailed out each year in the
Spring (April/May). Other exemptions are provided for properties
normally exempt from property taxes, contiguous condominium parcels
owned and operated by a single business, and properties which include
two parcels one of which is exceedingly small in size (such as for
a driveway adjacent to a house).
The text of the original (1989) ballot measure is as follows –
"Shall the Los Altos School District be authorized to implement
a special tax and increase its Gann Appropriations Limit by the
amount of revenue generated by that special tax?
The rate for the first four years of the special
tax shall be $168 per parcel per year, beginning July 1, 1989. In
accordance with State law, the voters shall have the opportunity
to approve the continuation of the increase in the Gann Appropriations
Limit at least every four years. Such approval is required for the
District to use the revenues generated by the tax. No later than
two weeks after a Gann election, the Board shall reset the parcel
tax rate, but may not set a rate higher than $168 per parcel per
year.
The purpose of the special tax is to:
a) Repair buildings deteriorating because
the District has lacked funds for regular preventive maintenance.
These repairs include replacement of malfunctioning heating systems,
replacement of roofs, painting and repaving;
b) Avoid further cuts in the basic educational
program;
c) Reinstate some program cuts made in prior
years, including restoration of library services, previous levels
of supervision of students on school campuses, reinstatement of
six classroom teaching positions, and basic textbook budgets.
A parcel is defined as any parcel of land as
shown on the then current assessment roll prepared by the Santa
Clara County Assessor. The special tax shall be collected and
enforced in the same manner prescribed by law for the collection
of other taxes on the assessment role. All property that is exempt
from the property tax will be exempt from this special tax.
Senior Exemption: An exemption from the special
tax shall be granted annually by the school district on any parcel
owned by one or more persons 65 years of age or over who occupy
said parcel as a principal residence, upon annual application for
exemption.
The text of the 1997 ballot measure is as follows – "Shall
the Los Altos School District be authorized to increase their existing
special tax and the Gann Appropriations Limit by the amount of revenue
generated by that special tax?
A rate of $96 per parcel shall be added to the
existing rate of $168 per parcel beginning July 1, 1997. In accordance
with State law, the voters shall have the opportunity to approve
the continuation of the increase in the Gann Appropriations Limit
at least every four years. No later than two weeks after a Gann
Appropriations Limit election, the District Governing Board shall
reset the parcel tax rate, but may not set a rate higher than $264
per parcel per year.
The addition to the special tax is necessary
to maintain programs at the same level as originally approved by
voters eight years ago. The purpose of the special tax is to:
- Provide basic educational program without
cuts
- Support class size reduction program
- Preserve restored programs such as basic
textbook budgets and libraries
- Repair and maintain aging buildings
A parcel is defined as any parcel of land as
shown on the current assessment roll prepared by the Santa Clara
County Assessor. The special tax shall be collected and enforced
in the same manner prescribed by law for the collection of other
taxes on the assessment role. All property that is exempt from the
property tax will be exempt from this special tax.
Senior Exemption: An exemption from the special
tax shall be granted annually by the school district on any parcel
owned by one or more persons 65 years of age or over who occupy
said parcel as a principal residence, upon annual application for
exemption."
The text of the 2002 ballot measure is as follows - "To hire,
train, retain teachers, provide competitive teacher salaries, fund
school libraries, purchase textbooks, preserve science classes/modern
labs, maintain neighborhood schools and small class size, protect
junior high electives like music, foreign language, computer classes,
and balance the educational program, shall Los Altos School District
increase its existing parcel tax and annual appropriations limit
by $333/parcel beginning July 1, 2003, with independent citizens'
oversight of expenditures and exemptions for parcels owned/occupied
by persons 65 years/older?
In accordance with the State law, the voters
shall have the opportunity to authorize district expenditures of
revenue generated by this special tax every four years.
A parcel is defined as any parcel of land as
shown on the current assessment roll prepared by the Santa Clara
County Assessor. The special tax shall be collected and enforced
in the same manner prescribed by law for the collection of other
taxes on the assessment roll. All property that is exempt from the
property tax will be exempt from this special tax.
An exemption from the special tax shall continue
to be granted annually by the school district on any parcel owned
by one or more persons 65 years of age or over who occupy said parcel
as a principal residence, upon annual application for exemption."
The text of the 2006 ballot measure is as follows - "Without
changing the existing amount of the Los Altos School District's
current parcel tax, and to allow the District to spend the money
raised to fulfill the voter-approved purposes, including to hire
and retain teachers, maintain small class sizes and protect junior
high electives, shall the District's annual appropriations limit
be extended for a period of four years beginning July 1, 2007, in
the amount of the funds raised by this tax?"
Measure H Fact Sheet
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