FULL TEXT OF MEASURE A
KENTFIELD SCHOOL DISTRICT
Article 1: INTRODUCTION AND FINDINGS
Kentfield School District provides an environment that challenges all students to live, learn and lead to their fullest potential. The excellent education local schools provide helps keep our community united and our property values strong.
For over 30 years, voter-approved local parcel tax funding has kept Kentfield schools among the best in the state, and local schools rely on this resource to keep class sizes small, attract and retain highly-qualified teachers and maintain our district’s proud tradition of academic excellence. This source of funding is now set to expire.
If local parcel tax funding expires, class sizes could increase, school libraries could close and school staff, including teachers, aides, librarians and counselors, could be laid off. Educational programs critical to a well-rounded education, such as specialized math, technology, art and music could also be reduced.
The Kentfield School District Board of Trustees has placed this measure on the ballot to renew the existing parcel tax rate currently paid by residential property owners, increase the rate by $355 per parcel and apply the new rate to all taxable properties, other than those qualifying for an exemption provided for in this measure, to bring current local education funding into compliance with recent changes in state law.
Funding from the measure would be used to:
- Maintain core academic programs, including math, science, reading and writing
- Attract and retain highly-qualified teachers
- Maintain hands-on science and technology instruction
- Keep school libraries open and retain school librarians
- Support art, music and PE programs
- Prevent class sizes from increasing to 30 or more students
All money raised by this measure would go to Bacich Elementary School and Kent Middle School in the Kentfield School District, and could not be taken away by Sacramento. None of the money raised by the measure would be used for administrators' salaries. An independent oversight committee comprised of local community members would review the use of parcel tax funds to ensure funds are spent as promised. Senior citizens and low-income people with disabilities are eligible to apply for an exemption from the cost of the measure.
Article 2: TERMS
Upon approval of two-thirds of those voting on this Measure, the District shall be authorized to and shall levy a qualified special tax of one thousand four hundred ninety eight dollars ($1,498) per year per parcel of taxable real property in the District for ten (10) years, commencing July 1, 2018 and expiring June 30, 2028, raising approximately $4.5 million annually. Under the special tax measure, the tax rate will increase annually by 3% per year. The annual adjustments will begin July 1, 2019 and continue until the expiration date of this Measure, June 30, 2028.
If approved by two-thirds of the voters casting ballots on this measure, the special taxes so authorized will entirely supersede and replace the special taxes authorized by the District’s voters in the Parcel Taxes first approved in 1987. If this measure is not so approved, then the former Parcel Taxes shall continue in effect, in accordance with their terms.
Article 3: STATEMENT OF PURPOSES
To provide local revenue that cannot be taken by the State and to aid in maintaining public education in our schools, the Kentfield School District proposes to levy and collect a qualified special parcel tax and to implement accountability measures in connection with the special parcel tax to provide oversight and accountability to ensure that funds are used to:
- Maintain core academic programs, including math, science, reading and writing
- Attract and retain highly-qualified teachers
- Maintain hands-on science and technology instruction
- Keep school libraries open and retain school librarians
- Support art, music and PE programs
- Prevent class sizes from increasing to 30 or more students
The Board of Trustees will utilize parcel tax proceeds for the purposes listed above, unless the Board of Trustees determines in any given year that changes in student population, fiscal constraints, or other changes in state or federal funding make doing so unfeasible or inadvisable. In any event, the Board of Trustees will not fund any program or reduction other than those listed above from the proceeds of the special parcel taxes.
Article 4: ACCOUNTABILITY AND PUBLIC INFORMATION MEASURES
(a) Accountability Requirements: The members of the Board of Education, the District Superintendent, and officers of the District are hereby requested and directed, individually and collectively, to provide accountability measures pursuant to Government Code section 50075.1 that include, but are not limited to, all of the following: (i) a statement indicating the specific purposes of the qualified special tax, (ii) a requirement that the proceeds be applied only to the specific purposes identified pursuant to subsection (i), (iii) the creation of a separate special account into which the proceeds from the special taxes shall be deposited, (iv) an annual report pursuant to Section 50075.3 of the Government Code; and (v) an independent Community Oversight Committee shall be appointed by the Board of Trustees to monitor expenditures funded by the measure so that the District can ensure that said funds are spent for the purposes approved by the voters. The Community Oversight Committee will monitor the expenditures of these funds and will report on an annual basis to the Board and community on how these funds have been spent;.
(b) Annual Report: Pursuant to Section 50075.3 of the Government Code, the Board of Education directs that the Chief Financial Officer of the District file a report with the Board no later than July 1, 2019, and at least once a year thereafter for the duration of the special tax. The annual report shall contain both of the following: (i) the amount of funds collected and expended from the special taxes, and (ii) the status of any projects or programs required or authorized to be funded from the proceeds of the special taxes.
(c) Specific Purposes: All of the purposes set forth in this Measure shall constitute the specific purposes of the Special Parcel Tax Measure, and the proceeds of that special tax shall be applied only for such purposes.
Article 5: PROTECTION OF FUNDING
If the adoption of this Measure results in any decrease in State or Federal funding to the District, then the amount of the special taxes authorized by this Measure will be reduced annually as necessary in order to restore any such reduction in State or Federal funding.
Article 6: LEVY AND COLLECTION
(a) Collection: The Special Parcel Tax Measure shall be collected by the Marin County Tax Collector (the "Tax Collector") at the same time and in the same manner and shall be subject to the same penalties as ad valorem property taxes collected by the Tax Collector. The collection of taxes under the Measure shall not decrease the funds available from other sources of the District in any period from the effective date hereof.
(b) Definition: "Parcel of taxable real property" as used herein shall be defined as any unit of real property in the boundaries of the Kentfield School District that receives a separate tax bill for ad valorem property taxes from the Tax Collector's Office.
(c) Exemption: All property that the Tax Collector has determined to be otherwise exempt from or on which are levied no ad valorem property taxes in any year shall also be exempt from the Measure in such year. The Tax Collector's determination of exemption or relief for any reason of any parcel from taxation, other than the Senior Citizen Exemption, shall be final on the taxpayer for purposes of the Measure. Taxpayers desiring to challenge the Tax Collector's determination should do so under the procedures established by the Tax Collector's Office and Section 4876.5 of the California Revenue and Taxation Code or other applicable law. Taxpayers seeking any refund of taxes paid pursuant to the Measure shall follow the procedures applicable to tax refunds pursuant to the California Revenue and Taxation Code.
(d) Senior Citizen Exemption: Parcels owned and occupied by individuals who are 65 years of age or older, may be exempt pursuant to the Senior Citizen Exemption provisions set forth below. Pursuant to Government Code Section 50079, a senior exemption will be included in the measure; the exemption shall be granted for any parcel owned by one or more persons 65 years of age or over on or before January 1 of any applicable year who uses that parcel as his or her principal place of residence, upon application for exemption. The District shall annually provide a list to the Tax Collector, on or before a date established by the Tax Collector of each year, of the parcels which the District has approved for the Senior Citizen Exemption as described above.
(e) Supplemental Security Income and Social Security Disability Insurance Exemption: Parcels owned and occupied by individuals who receive Supplemental Security Income (“SSI”) for a Disability, regardless of age or receiving Social Security Disability Insurance (“SSDI”) benefits, regardless of age, may be exempt from the tax. Individuals seeking such exemption must submit an application to the District during the period from May 15 through June 15 of each tax year. The District shall provide a list to the Tax Collector on an annual basis, on or before a date established by the Tax Collector of each year, of the parcels which the District has approved for the Disability Exemption, as described herein.
(f) Duration: The collection of taxes pursuant to this Measure shall be for ten (10) years, commencing July 1, 2018 and expiring June 30, 2028.
(g) Associated Costs: The revenues from this Measure shall be used to reimburse the District for (i) costs for annual collection of the Parcel Tax charged by the County; and (ii) costs of the Parcel Tax election (in initial year only).
Article 7: 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.
