PETALUMA JOINT UNION HIGH SCHOOL DISTRICT EDUCATIONAL EXCELLENCE MEASURE
Petaluma City Schools provides a high-quality education for approximately 7,200 students attending seven elementary schools, nine secondary schools and an adult education school serving the greater Petaluma area.
Thanks to excellent teachers and strong support for local junior high and high schools from parents and the community, local students graduate prepared for college and in-demand careers.
Nationally, California ranks among the lowest in funding per student provided to public schools and Petaluma City Schools receives far less funding than many school districts in the North Bay.
Over the last three years, Petaluma City Schools has lost close to 40% of local teachers, with many leaving to work in other nearby school districts that offer higher compensation.
Many Petaluma teachers and school employees have had to take on second and even third jobs in order to support themselves and their families.
Having a great teacher in the classroom is the most important element of providing a quality education for students and experienced teachers support high-quality instruction in science, technology, engineering, math, writing, arts and music.
Due to inadequate state funding, the Petaluma City Schools Board of Education believes that locally controlled funding from a school parcel tax is important for keeping great teachers in local classrooms and protecting quality academic programs in local schools and is putting forth a ballot measure for local voters to consider enhanced funding for local junior high schools and high schools that cannot be taken away by the State.
If approved by local voters, funds from the local school parcel tax measure would be used to attract and retain excellent teachers; enhance science, technology, engineering, math and writing opportunities for students; maintain smaller class sizes; provide school librarians and keep school libraries open; and prepare students for college and careers.
The measure would require fiscal accountability protections, including an independent Citizens’ Oversight Committee and mandatory annual audits to ensure funds are spent as promised
None of the money raised by the parcel tax measure could be used for administrators’ salaries or pensions.
All funds from the measure must stay local to benefit local junior high schools and high schools only and no funds could be taken by the State or used for other purposes.
Homeowners age 65 and over and certain low-income people with disabilities would be eligible for an exemption from the cost of the measure.
The Board believes that, even if you do not have school-age children, investing in quality local schools supports a strong community and strong property values.
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:
- To attract and retain excellent teachers
- To enhance math, science, engineering, technology, and writing programs
- To maintain smaller class sizes
- To prepare students for college and careers
No funds will be spent on administrative salaries or benefits.
A. Amount and Basis of Tax
This qualified special tax shall authorize the District to annually levy a special tax of $89 per Parcel of Taxable Real Property beginning July 1, 2024, and continuing for a period of eight (8) years. If a parcel spans both Marin and Sonoma Counties, then the parcel will be treated as a single assessor’s parcel for purposes of the amount of tax due.
This qualified special tax is estimated to raise $2,200,000 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.
“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 County Tax Collectors’ Office(s). 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 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.
B. Exemptions
Under 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 is/are:
- An individual who will attain 65 years of age prior to July 1 of the tax year and occupying said parcel as his or her principal residence (“Senior Citizen Exemption”); or,
- Receiving Supplemental Security Income for a disability, regardless of age, and occupying said parcel as his or her 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 occupying said parcel as his or her principal residence (“SSDI Exemption”).
The District shall annually provide to the Sonoma County Tax Collector and Marin County Tax Collector (“County Tax Collectors”) or other appropriate official of the respective County a list of parcels that the District has approved for an exemption.
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.
C. Claims / Exemption Procedures
With respect to all general property tax matters within its jurisdiction, the County Tax Collectors 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 any exemptions, the application of the definition of “Parcel of Taxable Real 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 Counties shall be determined by the District, in coordination with the Counties as necessary.
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 qualified special tax.
E. Mandatory Accountability Protections
- Specific Purposes. The proceeds of the special tax shall be applied only to the specific purposes identified above. The proceeds of the special tax shall be deposited into a fund, which shall be kept separate and apart from other funds of the District.
- Annual Reports. No later than December 31 of each year while the tax is in effect, the District shall prepare and file with the Board a report detailing the amount of funds collected and expended, and the status of any project authorized to be funded by this Measure. The report may relate to the calendar year, fiscal year, or other appropriate annual period, and may be incorporated into or filed with the annual budget, audit, or other appropriate routine report to the Board.
- Independent Citizens’ Oversight Committee. The Board shall provide for the creation of an independent citizens’ oversight committee to oversee expenditure of the funds 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 for the composition, duties, and other necessary information regarding the committee’s formation and 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.
F. Protection of Funding
Current law forbids any decrease in State or federal funding to the District resulting from the adoption of 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 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.