COUNTY COUNSEL'S IMPARTIAL ANALYSIS OF MEASURE K
ANALYSIS BY THE COUNTY COUNSEL FOR THE COUNTY OF ALAMEDA OF AN EMERY UNIFIED SCHOOL DISTRICT SPECIAL PARCEL TAX MEASURE
Measure K (“Measure”), an Emery Unified School District (“District”) special parcel tax measure, seeks voter approval to authorize the District to levy an annual special parcel tax at the rate of 12 cents ($0.12) per square foot of total building area on each parcel of taxable real property located wholly or partially within the District beginning July 1, 2020 for a period of nine (9) years.
If approved, the District will use the revenue for the purposes set forth in the full text of the Measure printed in this sample ballot. Those purposes include, but are not limited to: recruiting and retaining teachers and staff; expanding after school programs for all ages; maintaining academic curriculum and educational programs in areas such as math, science and music; and maintaining programs and services in areas such as counseling, tutoring, and student athletics. The revenue can only be used for the purposes outlined in the Measure.
An exemption is available to each property owner in the District who: will attain the age of 65 years prior to July 1 of the parcel tax year, owns a beneficial interest in the parcel, uses the parcel as a principal place of residence, and applies to the District on or before July 1, 2020 or July 1 of any succeeding parcel tax year. Any one application from a qualified applicant will provide an exemption for the parcel for the remaining term of the tax so long as the applicant continues to use the parcel as his or her principal residence.
Certain accountability measures apply, such as depositing the proceeds in a separate fund. The Measure also requires a Citizen’s Oversight Committee that will review the expenditures of the proceeds and report to the public and Board about the proper expenditure of such proceeds. An independent financial auditor will prepare an annual report stating the amount collected and expended and the status of any projects or any programs funded by the revenues.
A school district has the authority to levy special taxes upon approval by two-thirds of the votes cast on the special tax measure. (See Cal. Const. Art. XIII A, § 4; Art. XIII C, §2; Cal. Gov’t Code §§ 50075-50077, 50079, & 53722.) If two-thirds of the qualified electors voting on this Measure do not vote for approval, it will fail, and the District will not be authorized to levy the special parcel tax.
This Measure is placed on the ballot by the governing board of the District.
DONNA R. ZIEGLER
County Counsel
The above statement is an impartial analysis of Measure K, which is printed in full in this sample ballot pamphlet. If you desire an additional copy of the Measure, please call the Elections Official's office at (510) 272-6933 and a copy will be mailed at no cost to you. You may also access the full text of the Measure on the Alameda County website at the following address: www.acvote.org.
Emery Unified School DistrictMeasure K - 2/3 Approval Required
To recruit/retain qualified, experienced teachers; maintain outstanding core academic programs/achievement in reading, writing, math, science, art; support the health/well-being of all students; and prepare students for college/21st century careers; shall the Emery Unified School District measure to levy and education parcel tax at 12¢ per square foot of building area for 9 years, raising $1,800,000 annually with senior exemptions, citizen's oversight, no funds for administrator salaries and all funds benefiting Emery Unified School District, be adopted?
What is this proposal?
Details — Official information
Impartial analysis / Proposal
Published Arguments — Arguments for and against
Arguments FOR
ARGUMENT IN FAVOR OF MEASURE K
Vote YES on K — our local students need excellent teachers and a well-rounded education!
- YES on K recruits and retains qualified, experienced teachers.
- YES an K supports the health and well-being of ALL students.
- YES on K prepares students with skills for college and 2.15t century careers.
- YES on K provides students more educational opportunities like music and art.
Yes on K maintains outstanding core academic programs and improves student achievement in reading, writing, math, science and art.
Vote YES on K for great teachers! Teachers are at the center of student achievement — we can't lose them to other districts! The Bay Area is one of the most expensive places to, live in the country. YES on K will attract and retain high-quality teachers in our local schools by giving them a fair wage, so they can live and work in Emeryville.
Vote YES on K to ensure ALL students get a well-rounded education! YES on K will expand after school programs for all ages, like in science, engineering and school sports that keep kids busy and engaged.
Vote YES on K for local control! Our students cannot rely on state or federal government to adequately fund schools. Our schools are among the lowest funded every year. Yes on K provides stable locally-controlled funding so our local kids can get the best education possible.
Vote YES on K for accountability! Yes on K requires strict accountability protections including Independent Citizens Oversight to ensure all money is spent as promised. NO money from Measure K can go to administrators' salaries, pensions or benefits. All funds must be spent locally — and by law, no money goes to the State. Seniors over age 65 are exempt from Measure K.
Join educators, parents, seniors, business owners, and community leaders with voting YES on K for all students!
Arguments AGAINST
ARGUMENT AGAINST MEASURE K
We all want an effective public education system for our children and recognize greater funding is needed to get there. Unfortunately, Emery Unified School District's proposed parcel tax isn't the answer. There is no guarantee for teachers' salaries or money making it to the classroom.
Use your vote to say no more taxes unless it is for teachers. This measure doesn't help our teachers, instead, it's a long list of items that doesn't guarantee paying teachers.
Voters approved parcel taxes in 2007 and 2014 and $95,000,000 Bond in 2010. Emeryville taxpayers are already paying more per student ($18,404) than any other district in Alameda County; the state average is $12,467, yet Emery Unified School District is one of the lowest in teacher pay. What's more, Emery Unified shortchanges our children with poor achievement scores in English, slightly above Oakland Unified School District and lowest in the county math scores.
DON'T BE FOOLED. Money from this tax won't add resources to classrooms. Read the fine print. It's meant to temporarily fix a budget deficit and pay for more consultants. According to EdData.org, the district spent 14% of its budget ($1,700,000) on "Contracts and Services" compared to 30.5% ($3,600,000) of its budget on teacher salaries. Add to that another 11.4% ($1,350,000) on administrators' salary and you can see how the district plans to spend the parcel tax, NOT in the classroom.
By voting NO on this parcel tax, you are telling the district if they want more money from the community they must guarantee it ALL goes to teacher salaries, like other communities have done.
REFORMS MUST COME FIRST.
District bureaucrats want taxpayers to bail out a school district with a history of red ink, appalling results, low enrollment, runaway administrative costs, and poor teacher retention.
EMERY UNIFIED WASTES YOUR MONEY.
Lilian Schroth
Emeryville Resident
Ruth Major
Emeryville Resident
Bill Rueter
Emeryville Resident
Judith Timmel
Emeryville Resident
Replies to Arguments FOR
No rebuttal to the arguments in favor was filed.
Replies to Arguments AGAINST
REBUTTAL TO ARGUMENT AGAINST MEASURE K
Don't be misled by shameful political rhetoric. Join the Emery Teachers Association in supporting YES on K!
Here are the FACTS the opponent wants you to ignore:
FACT: BY LAW, NO Measure K money can be spent on administrator salaries, pensions or benefits.
FACT: Measure K was put on the ballot to pay Emery teachers fairly -- so we can better afford to live where we work. YES on K makes our teachers' salaries more competitive with surrounding districts! If you vote no, we'll continue to lose our local teachers to wealthier districts, simply because they cannot afford to live here.
FACT: Thanks to our teachers and with the community's support, Emery students' academic performance and graduation rates have significantly improved! Measure K builds on this success by continuing excellent quality education for local students.
FACT: YES on K provides stable LOCAL funding to attract/retain highly qualified, experienced teachers in local classrooms. NO money can be controlled or taken by Sacramento politicians or the State.
FACT: Emery Unified School District prides itself on our tradition of transparent, efficient fiscal management and responsibility to you—the Emeryville taxpayer. Measure K contains tough fiscal, accountability protections to ensure money is spent as promised to voters, including Independent 13 Citizens' Oversight and public, published reports to the community.
Teachers are counting on YOU -- vote YES on K to maintain excellent teachers in our classrooms—we need a 2/3s vote to pass.
Read the proposed legislation
Proposed legislation
EMERY UNIFIED SCHOOL DISTRICT
Teacher Retention and Student Achievement Local Education Measure
This Proposition may be known and referred to as the Emery Unified School District Teacher Retention and Student Achievement Local Education Measure or as Measure K.
FINDINGS
The Emery Unified School District (the "District") has enjoyed community support for quality education and student achievement, with District voters strongly supporting previous school parcel tax measures to ensure a reliable source of local funding to maintain academic excellence.
The Bay Area is one of the most expensive places to live in the country and this measure will help attract and retain high-quality teachers in our schools by giving them a competitive wage so they can afford to live and work here instead of leaving for other school districts.
The District needs to expand after school programs for all ages including science and engineering, school sports and other enrichment classes to keep kids busy and engaged, and to ensure a well-rounded education.
Thanks to the continued support of the community, the District's student academic performance and graduation rates have significantly improved over the last few years.
This Measure will allow the District to build upon those advancements and continue providing quality education for our students.
Funding from this Measure will maintain core academic programs and student achievement in reading, writing, math and science, and art; recruit and retain qualified teachers; support the health and well-being of all students; and prepare students for college and 21st century careers, among other priorities.
The District and the Emeryville community cannot rely on the state or federal government to fund local schools adequately.
The District is one of the lowest funded districts annually.
A stable source of locally-controlled funding will ensure local kids get the best education possible.
All funds generated by this Measure will include independent citizen's oversight to ensure that all monies are spent as promised to the public.
NONE of the funding will be spent on administrators' salaries, pensions, or benefits, and all funds will be spent in Emeryville for its local schools, and cannot be taken by Sacramento.
TERMS
Upon approval of two-thirds of those voting on this Measure, the District shall be authorized to levy a qualified special tax (school parcel tax), at the rate of 12 cents ($.12) per square foot of total building area on each parcel of taxable real property located wholly or partly within the District for nine (9) years, beginning on July 1, 2020, and expiring on June 30, 2029.
Whether this Measure is approved, the special taxes previously approved and currently in effect, shall continue in effect, in accordance with their terms, through and including June 30, 2037.
SUMMARY STATEMENT OF THE MEASURE
"To recruit/retain qualified, experienced teachers; maintain outstanding core academic programs/achievement in reading, writing, math, science, art; support the health/well-being of all students; and prepare students for college/21st century careers; shall the Emery Unified School District measure to levy an education parcel tax at 12 per square foot of building area for 9 years, raising $1,800,000 annually with senior exemptions, citizen's oversight, no funds for administrator salaries and all funds benefiting Emery Unified School District, be adopted?"
SPECIFIC PURPOSES
Moneys raised under this school parcel tax Measure shall be authorized to be used to maintain and expand programs and services that would be at risk without enhanced locally-controlled education funding, including but not limited funding for:
(i) Recruit and retain quality teachers and staff.
(ii) Expand after school programs for all ages, including:
(A) Science and engineering programs
(B) College and career readiness programs
(C) Other enrichment classes
(iii) Maintain, strengthen and improve well-rounded academic curriculum and educational programs in the following essential core academic areas:
(A) Mathematics
(B) Science
(C) Career technical programs
(D) Literacy
(E) Music
(F) Visual and Performing Arts
(iv) Maintain, strengthen and improve programs and services in the following areas which contribute to student academic success:
(A) Health and wellness programs
(B) Counseling
(C) Tutoring and mentoring
(D) Student athletic programs
(E) Maintain up to date classroom technology
The revenue raised by the school parcel tax Measure shall not be used for general educational purposes, but shall be used solely for the specific educational purposes set forth in this Measure. Each year, the Board of Trustees shall determine which of these specific educational purposes shall be funded and the amount of such funding.
EXEMPTIONS
The exemptions provided for below shall be available pursuant to procedures to be prescribed by the Board of Trustees or otherwise as required by law or by the Alameda County Tax Collector.
Senior Exemption. An exemption will be made available to each property owner in the District who will attain the age of 65 years prior to July 1 of the parcel tax year, who owns a beneficial interest in the parcel, who uses that parcel as his or her principal place of residence and who applies to the District on or before July 1, 2020, or July 1 of any succeeding parcel tax year. Any one application from a qualified applicant will provide an exemption for the parcel for the remaining term of the parcel tax so long as such applicant continues to use the parcel as his or her principal residence. Parcels for which senior exemptions were previously granted and currently in effect under the existing school parcel tax Measure K, will automatically be exempt from the school parcel tax under this Measure, so long as the applicant continues to use the parcel as his or her principal residence.
ACCOUNTABILITY PROVISIONS
Annual Audit. Upon the levy and collection of the school parcel tax, the Board of Trustees shall cause an account to be established for deposit of the proceeds, pursuant to Government Code Section 50075.1. For so long as the tax is collected, the chief fiscal officer or the Superintendent of the District shall cause an independent financial auditor to prepare a report to be filed with the Board of Trustees no later than January 1 of each year while the parcel tax proposed by this Measure is in effect, stating (1) the amount collected and expended in such year, and (2) the status of any projects or description of any programs funded. The report may relate to the calendar year, fiscal year, or other appropriate annual period, as the chief fiscal officer or the Superintendent shall determine, and may be incorporated into or filed with the annual budget, audit, or other appropriate routine report to the Board of Trustees.
Specific Purposes. All of the purposes named in this Measure shall constitute the specific purposes of the school parcel tax, and proceeds thereof shall be applied only for such purposes.
Citizen's Oversight Committee. The Citizen's Oversight Committee established in connection with the existing school parcel tax shall be expanded to include reviewing the expenditure of the proceeds of the school parcel tax proposed by this Measure, and reporting to the public and the Board of Trustees about the proper expenditure of such proceeds. The Citizen's Oversight Committee shall also review the annual report prepared by the District regarding the amount of funds collected and expended and the status of any program authorized to be funded.
LEVY AND COLLECTION
The District, by its designee, shall annually provide the Alameda County Treasurer-Tax Collector the following:
(1) A report indicating the parcel number and amount of tax for each parcel of taxable real property.
(2) A list of parcels which the District has approved for an exemption in accordance with this Measure.
(3) A hyperlink to the location on the Internet Web site of the District that contains exemption information and the application for the exemption, if available.
(4) A District phone number to provide persons with exemption information or direct persons requesting exemption information.
The Alameda County Treasurer-Tax Collector shall include a hyperlink on its website, identified as "Parcel Tax Exemptions," to another location on the Tax Collector's website that posts the hyperlinks and information provided by the District in subdivisions (3) and (4) above.
For purposes of calculating each year's taxes on each taxable parcel, the square feet of total building area shall be based on data from the Alameda County Assessor, the City of Emeryville, and voluntary disclosure by property owners. Annually, the square feet of total building area shall be updated using data from those sources. Data for parcels which have a building permit issued by March 31 of each year for new construction, addition of square footage or demolition will be updated for the following Fiscal Year. Data for parcels which have such a building permit issued after March 31 of each year will be updated for the next Fiscal Year for which such update is timely.
While data from the Assessor's Office and the City of Emeryville is deemed to be reliable, it is recognized that the data is not accurate in every instance. Therefore, taxpayers who believe the total building area used for their school parcel tax calculation is incorrect may provide the District or its designee with evidence of the total building area and the District will reconcile the data and update its records accordingly. As with new building permit data, if a taxpayer submits corrective data by March 31 and such data results in a change in the total building area used to calculate the parcel's tax, then the tax for the following Fiscal Year shall be recomputed accordingly. If such data is submitted after March 31, then the District's records will be updated for the next Fiscal Year for which such update is timely.
The school parcel tax proposed by this Measure shall be collected by the Alameda County Treasurer-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 Treasurer-Tax Collector. Unpaid taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. Any tax levied will become a lien upon the properties against which taxes are assessed and collectible.
The school parcel tax proposed by this Measure shall be due with respect to every parcel of real property in the District which receives a separate tax bill for ad valorem property taxes from the Alameda County Treasurer-Tax Collector's Office and which contains building improvements. All property which is otherwise exempt from or on which are levied no ad valorem property taxes in any year shall also be exempt from the school parcel tax in such year. In addition, parcels may be exempt from the school parcel tax proposed by this Measure as described above under "EXEMPTIONS".
The Alameda County Assessor's determination of exemption or relief for any reason of any parcel from taxation, other than through the exemptions approved by the District pursuant to this Measure, shall be final and binding for the purposes of the school parcel tax proposed by this Measure. Taxpayers wishing to challenge the County Assessor's determination must do so under the procedures for correcting a misclassification of property pursuant to Section 4876.5 of the California Revenue and Taxation Code or other applicable procedures. Taxpayers seeking a refund of any tax paid shall follow the procedures applicable to property tax refunds pursuant to the California Revenue and Taxation Code.
The Board of Trustees of the District may adopt such additional or supplemental procedures as it deems necessary or convenient for the administration of the school parcel tax proposed by this Measure.
PROTECTION OF FUNDING
If the Congress or State Legislature enacts any law, or the U.S. Department of Education, or the California Department of Education or California Board of Education adopts any rule, providing that other funding to which the District would otherwise be entitled will be reduced as a result of the District's income from the school parcel tax proposed by this Measure, then the Board of Trustees of the District may take action as soon as practicable to reduce the amount or rate of the school parcel tax proposed by this Measure such that the amount collected will not cause such other funding to be reduced.
SEVERABILITY
The Board of Trustees of the District 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 of Trustees 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.
Who supports or opposes this measure?
Organizations (1)
- San José Mercury-News
