November 5, 2024 - Measure G

IMPARTIAL ANALYSIS BY COUNTY COUNSEL OF MEASURE G

This Measure was placed on the ballot by the Board of Trustees of the Sausalito Marin City School District.

If this Measure is approved by two-thirds of the votes cast on this special tax proposal, the Sausalito Marin City School District will levy a parcel tax beginning July 1, 2025, and expiring June 30, 2033. If approved, the rate of the special tax shall be $0.15 per building square feet per parcel. The parcel tax is only levied upon the first 23,000 square feet of building square footage. The levy for unimproved parcels will be $25 per parcel. The Sausalito Marin City School District Board of Trustees estimates revenue from this Measure will be approximately $1.3 million dollars annually.

An exemption from this special tax may be granted on any parcel owned by one or more persons who are occupying said parcel as both their principal place of residence and as a single-family residence and is: (1) 65 years of age or older and meets specific definitions as a “low-income” owner; (2) receiving Supplemental Security Income for a disability regardless of age; or (3) receiving Social Security Disability Insurance benefits regardless of age and meets specific income guidelines from the federal government.

The stated purposes for the funds raised by this special tax are to attract and retain highly qualified teachers and staff, support academic programs, and to maintain small class sizes.

Pursuant to the California Constitution Article XIII B and applicable laws, the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of this qualified special tax.

s/BRIAN WASHINGTON
County Counsel

ARGUMENT IN FAVOR OF MEASURE G

Our Sausalito-Marin City schools have suffered for many years from inadequate funding from state and local resources. This, coupled with the high cost of living in the Bay Area, makes recruiting and retaining quality teachers and educational staff increasingly difficult for all subjects and grade levels. While other Marin County school districts benefit from local revenue measures to supplement minimal support, our school district has no equivalent source.

Measure G will allow our small school district the ability to attract and retain high quality teachers and educational staff. Money raised by Measure G will stay in our community to:

• Provide educational opportunities and programs that students need to achieve in high school and college.
• Maintain manageable class sizes.
• Provide additional programs in reading and math.
• Improve instructional materials.
• Provide academic intervention for children who need additional support.

Measure G will support quality educational programs for children Pre K through eighth grade, which are critical years for children to acquire the basics. The tax is as fair as possible. It’s assessed at a modest fifteen cents per square foot, so owners of condos and small homes pay less than owners of mansions and commercial properties. There is also an exemption for seniors with lower incomes.

Measure G is our local school district’s only source of locally controlled funding to hire and retain the best teachers and ensure that our children thrive. None of the money raised by Measure G can be taken away by the State of California.

Passage of Measure G is essential to providing a quality local K-8 education and supporting our students’ needs. Strong schools underpin our property values. Whether you have children in the schools or not, Measure G is a sound investment in our community.

Please vote yes.

LISA BENNETT
President, SMCSD Board Member

DR. SHIRLEY THORNTON

IDA TIMES-GREEN

KIRSTIN E. THOMAS

LAURA QUARTER DIAZ

ARGUMENT AGAINST MEASURE G

No argument against Measure G was filed.

FULL TEXT OF MEASURE G

EXHIBIT B

Protecting Quality Education Measure
FINDINGS

The Sausalito Marin City School District recognizes the critical need for local funding to support its educational goals and maintain high standards in academic programs, teacher retention, and student support services.

District schools have suffered for many years from inadequate funding, which when coupled with the high cost of living in the Bay Area, makes recruiting and retaining quality teachers and educational staff increasingly difficult for all subjects and all grade levels. While other Marin County school districts benefit from an education parcel tax, the District has no such local funding source.

An education parcel tax is essential to improve the quality of District schools and will generate approximately $1.3 million annually to support educational programs for children Pre-K through eighth grade. An educational parcel tax will allow the small school dlstrict the ability to attract and retain high quality teachers and educational staff.

Funding from a school parcel tax must be controlled locally and cannot be taken away by the State. The proposed school parcel tax measure is temporary, will automatically expire in 8 years and cannot be renewed without voter approval. The proposed parcel tax includes an exemption for low-income seniors and people with disabilities, and is designed to ensure the cost is not a burden to those on fixed incomes. The proposed parcel tax measure requires fiscal accountability protections including an independent citizens’ oversight committee, annual audits and mandatory public disclosure to provide transparency and ensure funds are spent as promised.

TERMS

A. Specific Purpose of the Measure

The specific purpose of the Measure is to fund the following specific programs and services:

• Provide educational opportunities and programs to provide students the essentials to achieve in high school and college.
• Maintain manageable class sizes.
• Provide additional programs in reading, science, technology, engineering, the arts, and mathematics (“STEAM”).
• Improve instructional materials.
• Provide academic intervention for children who need additional support.

B. Amount. Basis and Collection of Tax

Upon approval of two-thirds of those voting on this Measure, the District shall be authorized to levy an annual qualified special tax on all Parcels of Taxable Real Property for a period of eight (8) years commencing on July 1, 2025. The qualified special tax shall be levied on Improved Parcels at the rate of $0.15 per building square foot up to 23,000 square feet and at the rate of $25 per Unimproved Parcel.

This qualified special tax is estimated to raise $1,300,000 in annual local funding for District schools. The amount of annual local funding raised by this qualified special tax will vary from year-to-year due to changes in the number of parcels subject to the levy and the amount of building square footage on parcels.

For purposes of the tax levy, the following definitions shall apply:

“Parcel of Taxable Real Property,” is defined as any unit of real property in the District that receives a separate tax bill for property taxes from the Marin County Treasurer-Tax Collector’s Office (“County Tax Collector”). All public 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 qualified special tax in such year.

“Building” is defined as any structure having a roof supported by columns or by walls and designed for the shelter or housing of any person or property of any kind. The word “building” includes the word “structure” and encompasses, without limitation, all residential, commercial and industrial structures.

“Improved Parcel” is defined as a Parcel of Taxable Real Property on which exists any building.

“Unimproved Parcel” is defined as a Parcel of Taxable Real Property on which no building exists.

The District annually shall provide to the County Tax Collector a report indicating the parcel number and amount of tax for each Parcel of Taxable Real Property.

C. Exemptions

Upon application and pursuant to any procedures adopted by the District, an exemption from payment of the qualified special tax may be granted to a parcel owned by:

1. A “low-income” owner age sixty-five years and over who occupies said parcel for owner-occupied single-family residential purposes. “Low-income” means the parcel owner’s Income Is equal to or lower than the U.S. Department of Housing and Urban Development (HUD) income limits used to determine eligibility for assisted housing programs as set forth in the San Francisco, California HUD Metro FMR Area rates published annually. If the income limits used to determine eligibility for assisted housing programs by HUD is discontinued or revised, another similar government index or computation shall be utilized, as determined by the Board of the District; or
2. An owner receiving Supplemental Security Income for a disability, regardless of age, and who occupies said parcel for owner-occupied single-family residential purposes; or
3. An owner receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services, and who occupies for owner occupied single-family residential purposes.

Exemptions may be granted based on a one-time application subject to the District’s right to verify a property owner’s continuing qualification for exemption.

D. 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 reason, and that decision shall be final and binding. With respect to matters specific to the levy of the tax, including any exemption, the application of the definition of “Parcel of Taxable Property” to any parcel(s), the legality or validity of the special tax, or any other disputed matter specific to the application of the special tax, 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.

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.

E. Accountability Provisions

1. Independent Citizens Oversight Committee. The Board shall provide for an independent citizen oversight committee to oversee the 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 establish, and may revise, requirements regarding the composition, duties, funding, and other necessary information regarding the committee’s operation and shall have the option to appoint any existing independent citizen oversight committee and its membership to serve as the independent citizen oversight committee for this Measure.
2. Annual Audit. Upon the levy and collection of this qualified special tax, the Board shall cause an account to be established for deposit of the proceeds. For so long as any proceeds of the special account remain unexpended, the Superintendent or chief business official of the District shall cause a report to be filed with the Board no later than December 31 of each year, commencing December 31, after the tax is first levied, stating (1) the amount of funds collected and expended in such year, and (2) the status of any projects or description of any programs funded from the 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 Board.
3. Specific Purposes. Proceeds of the qualified special tax shall be applied only for the purposes described in Section A hereof. Decisions regarding the specific programs, schools, sites and expenditures to be supported in any given year, and the timing, priority and method of allocation of funds, shall be made by the Board in its sole discretion and may vary from year to year as needs arise or change.

F. 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 qualified special tax. This provision shall be deemed to be declaratory of existing procedures governing District expenditures.

G. Protection of Funding

Current law forbids any decrease in State or federal funding to the District resulting from the adoption of a qualified 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 qualified 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.

H. Severability

The Board hereby declares, and the voters by approving this measure concur, that every section, paragraph, sentence and clause 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 be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts hereof shall remain in full force and effect to the fullest extent allowed by law.