Fremont Unified School District

Measure L - 2/3 Approval Required

COUNTY COUNSEL'S IMPARTIAL ANALYSIS OF MEASURE L

ANALYSIS BY THE COUNTY COUNSEL FOR THE COUNTY OF ALAMEDA OF A
FREMONT UNIFIED SCHOOL DISTRICT SPECIAL PARCEL TAX MEASURE

Measure L (“Measure”), a Fremont Unified School District (“District”) special parcel tax measure, seeks voter approval to authorize the District to levy an annual special parcel tax of $296 per parcel. The tax would last for nine years commencing on July 1, 2020.

The Measure defines a parcel as any parcel of land which lies wholly or partially within the District’s boundaries that receives a separate tax bill for ad valorem property taxes. Upon application to the District, any parcels may be treated as a single parcel if they: are contiguous; are used solely for owner-occupied, single-family residential purposes; and are held under identical ownership.

If approved, the District will use the revenue for the specific purposes outlined in the full text of the Measure printed in this sample ballot. Those purposes include, but are not limited to: attracting and retaining educators; enhancing science, technology, engineering, arts and math opportunities for students; and maintaining core academic programs in reading, writing, math, and science.

Upon application to the District by June 15 of any year, an exemption may be available to any owners of a parcel used solely for owner-occupied, single-family residential purposes and who are either: (a) 65 years of age or older on or before June 30 of the fiscal year immediately preceding the year when the tax would apply; or (b) persons receiving Supplemental Security Income for a disability, regardless of age; or (c) persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250% of the 2012 federal poverty guidelines.

The Measure imposes certain accountability provisions, such as depositing the proceeds in a separate account. The proceeds shall be applied only to the purposes identified above. The District will establish an oversight committee to review the expenditure of tax revenues. The Measure also requires an annual written report showing the amount of funds collected and expended and the status of projects 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 proposal. (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

FREMONT UNIFIED SCHOOL DISTRICT

School Parcel Tax Measure

INTRODUCTION AND PURPOSE

To support academic excellence to retain and attract highly qualified educators, and to provide local reliable funding for local schools that cannot be taken by the State, with no proceeds used for administrators' salaries, benefits and pensions, the Fremont Unified School District ("District") proposes a school parcel tax for a period of nine (9) years, starting on July 1, 2020, at a rate of $296 per parcel per year, with an exemption available for senior citizens and certain disabled persons, and to implement accountability measures, including citizen oversight, to ensure the funds are used to help:

• Attract and retain highly qualified educators;

• Enhance science, technology, engineering, arts and math (STEAM) opportunities for students;

• Maintain and protect strong core academic programs in reading, writing, math, and science;

• Keep schools safe, clean and maintained;

• Restore smaller class size.

Pursuant to Government Code Section 50075.1, the proceeds of the school parcel tax shall only be applied for the purposes stated above. The proceeds of the parcel tax shall be deposited into a separate account created by the District.

Under no circumstances shall any of the proceeds of the school parcel tax be used for administrators' salaries, benefits or pensions.

DEFINITION OF "PARCEL"

For purposes of the parcel tax, the term "Parcel" means any parcel of land which lies wholly or partially within the boundaries of the Fremont Unified School District that receives a separate tax bill for ad valorem property taxes from the Alameda County Assessor. All property that is otherwise exempt from or upon which are levied no ad valorem property taxes in any year shall also be exempt from the parcel tax in such year.

For purposes of this parcel tax, any such "Parcels" which are (i) contiguous, and (ii) used solely for owner-occupied, single-family residential purposes, and (iii) held under identical ownership may, by submitting to the District an application of the owners thereof by June 15 of any year, be treated as a single "parcel" for purposes of the levy of the school parcel tax.

EXEMPTION FOR SENIORS AND SSI RECIPIENTS

Pursuant to California Government Code Section 50079(b)(1), any owner of a Parcel used solely for owner-occupied, single-family residential purposes and who are either (a) 65 years of age or older on or before June 30 of the fiscal year immediately preceding the year in which the tax would apply, or (b) persons receiving Supplemental Security Income for a disability, regardless of age, or (c) 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, may obtain an exemption from the parcel tax by submitting an application therefore, by June 15 of any year, to the District.

Persons who are owners of Parcels used solely for owner-occupied, single-family residential purposes and currently exempted from the District's Measure I parcel tax shall automatically be exempted from this Measure without having to file a new application.

The District may establish administrative procedures to periodically verify the continuance of any previously granted exemption.

With respect to all general property tax matters within its jurisdiction, the Alameda County Treasurer and Tax Collector or other appropriate county tax officials, 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 school parcel tax, including any exemptions and the classification of property for purposes of calculating the tax, the decisions of the District shall be final and binding.

REDUCTION IN TAX IF RESULT IS LESS OTHER GOVERNMENT SUPPORT

The collection of the parcel tax is not intended to decrease or offset any increase in local, state or federal government revenue sources that would otherwise be available to the District during the period of the parcel tax. In the event that the levy and collection does have such an effect, the District may cease the levy or shall reduce the parcel tax to the extent that such action would restore the amount of the decrease or offset in other revenues that would otherwise occur.

ACCOUNTABILITY MEASURES

In accordance with the requirements of California Government Code Sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the parcel tax levied in accordance with this Measure: (a) the specific purposes of the parcel tax shall be those purposes identified above; (b) the proceeds of the parcel tax shall be applied only to those specific purposes identified above; (c) a separate, special account shall be created into which the proceeds of the parcel tax must be deposited; and (d) an annual written report shall be made to the Board of Education of the District showing (i) the amount of funds collected and expended from the proceeds of the school parcel tax and (ii) the status of any projects or programs required or authorized to be funded from the proceeds of the parcel tax, as identified above; and (e) the District will establish an parcel tax oversight committee to review the expenditure of parcel tax revenues.