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