MEASURE A
Protecting Quality Education Measure
FINDINGS
Thanks to excellent teachers, challenging academic
programs and strong support from the community,
Novato Unified School District’s (the “District”) award-winning
schools provide an innovative and effective
education to meet individual student needs.
The District’s excellent teachers and school
employees are committed to ensuring all students
possess the academic and job skills required to
succeed in college and future careers.
The District is dependent on the State of California
(the “State”) for approximately 70% of its funding,
which comes from the State’s Local Control Funding
Formula. The State ranks 36th of 50 states in
funding for public education and the District receives
the second lowest per student funding in Marin
County (the “County”). Despite joining with other
underfunded school districts to lobby for increased
funding, the District’s state funding continues to be
determined by a State formula and is unlikely to
change.
Over 80% of District expenditures go to employing
teachers, principals, counselors, specialists and
other school employees and the remainder of the
budget is spent on technology, books, instructional
materials, supplies, equipment, school maintenance
and other services to support students, teachers
and staff. District teachers and staff are among the
lowest paid in the County and Sonoma County and,
as a result, the District loses current teachers and
new recruits to other school districts that can offer
more competitive compensation and benefits.
The District Board of Trustees (the “Board”) believes
that having a great teacher in the classroom is
the most important element of providing a quality
education and qualified and experienced teachers
help District schools maintain high-quality core
academic programs in science, technology,
engineering, reading, writing, arts and music. The
District has taken many steps to balance its budget
including making over $4 million in ongoing annual
cuts last school year.
Since first approved by local voters in 1992, funding
from the District’s voter-approved parcel tax has
been crucial for maintaining high quality academic programs and retaining highly qualified teachers and
school employees.
Unless renewed by two-thirds of local voters, the
District’s parcel tax funding expires June 30, 2023
and an additional $4 million in annual ongoing budget
cuts will be required on top of cuts that have already
occurred. The District’s parcel tax currently pays
for 11 teachers, academic guidance counselors,
libraries, athletic programs and music programs and
these teachers, counselors and programs will be at
risk if the parcel tax funding expires. The District’s
parcel tax rate is $251 per parcel annually, the second
lowest in the County and unlike other school parcel
taxes in the County, the District’s parcel tax does
not include annual inflation adjustments and has
lost purchasing power since last increased in 2009.
If parcel tax funding is not renewed by voters and
expires next year, the District would have to make
an additional $4 million in cuts that could include
reducing academic programs, athletic programs,
library personnel and laying off teachers.
The Board believes that the District’s local parcel
tax must be renewed at the current rate, without
increasing the tax rate, to protect quality education
available to local students.
Funding from a renewed school parcel tax must
be controlled locally and cannot be taken away by
the State. The proposed school parcel tax renewal
measure is temporary, will automatically expire in
eight years and cannot be renewed without voter
approval. The proposed parcel tax measure includes
an exemption for seniors and low-income people
with disabilities, the only exemptions allowed by
law, and are 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:
- Maintaining quality core academic programs
such as math, science, reading and writing;
- Protect and maintain funding for qualified and experienced teachers and school
employees, including counselors and
coaches;
- Avoiding significant increases in class sizes in
all grades;
- Maintaining art and library programs;
- Preparing students for college and the 21st
century job market by providing modern career
and technical training;
- Protecting music, visual and performing arts
programs and athletics programs that provide
a well-rounded education for Novato kids;
- Expanding mental health counseling services
to support struggling students.
B. Amount, Basis and Collection of Tax
This Measure shall authorize the Novato Unified
School District (“District”) to levy a special tax of
$251 per Parcel of Taxable Real Property beginning
July 1, 2023, and continuing for a period of eight (8)
years (through June 30, 2031). This Measure and
the special tax collected hereunder shall replace the
existing “Measure A” special tax, which shall cease
to be collected as of June 30, 2023. The District shall
annually provide the County of Marin Treasurer-Tax
Collector (“County Tax Collector”) a report indicating
the parcel number and amount of tax to be collected
on each Parcel of Taxable Real Property.
This special tax is estimated to raise $4 million in
annual local funding for District schools. The amount
of annual local funding raised by this special tax may
vary from year to year due to changes in the number
of parcels exempted from the levy.
To the extent allowed by law, “Parcel of Taxable Real Property” shall be defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the County Tax Collector. All property that is otherwise exempt from or upon which are levied no ad valorem property taxes in any year shall not be considered a Parcel of Taxable Real Property for purposes of the special tax in such year. Subject to application by a property owner and confirmation by the District, multiple parcels which are contiguous, under common ownership, 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 special tax.
If any portion of this definition is deemed contrary to
law, the Board declares and the voters by approving
the Measure concur, that every other section and
part of this definition has independent value, and the
Board and voters would have adopted each other
section and part hereof regardless of every other
section or part hereof. If all sections or parts of this
definition are deemed contrary to law, “Parcel of
Taxable Real Property” shall be defined as any real
property in the District assigned an assessor’s parcel
number.
C. Exemptions
Upon application and pursuant to any procedures
adopted by the District, an exemption from payment
of the special tax may be granted on any parcel
owned by one or more persons who are:
- Sixty-five years of age or over and who
occupies said parcel as a principal
residence (“Senior Citizen Exemption”); or
- Receiving Supplemental Security Income
for a disability, regardless of age, and
who occupies said parcel as a principal
residence (“SSI Exemption”); or
- 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 said parcel as
a principal residence (“SSDI Exemption”).
Exemptions may be granted based on a one-time
application, and exemptions granted under prior
measures levied by the District will not require reapproval,
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 the Senior Citizen Exemption,
SSI Exemption, SSDI 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
- Independent Citizens Oversight
Committee. The Board shall provide for an
independent citizen 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 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 extend the existing parcel tax or other independent
citizen oversight committee and its membership to
serve as the independent citizen oversight committee
for this Measure.
- Annual Audit. Upon the levy and
collection of this 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.
- Specific Purposes. Proceeds of the
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 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 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.
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.
AYES: SUPERVISORS
Stephanie Moulton-Peters, Dennis Rodoni,
Mary Sackett, Eric Lucan, Katie Rice
NOES: NONE
ABSENT: NONE
s/STEPHANIE MOULTON-PETERS
President, Board of Supervisors
ATTEST:
s/JOYCE EVANS
Clerk