Measure H, an Oakland Unified School District (“District”) special parcel tax measure, seeks voter approval to authorize the District to levy an annua special parcel tax on each parcel of taxable real property for fourteen years, beginning July 1, 2023. This measure would levy an annual tax of $120.00 per parcel of taxable real property. If approved, Measure H shall replace Measure N that voters approved in November of 2014.
School districts have the authority to levy special taxes upon approval by two-thirds of the votes cast on the special tax proposal. (See Cal. Const. Art. XIIIA Sect 4; Art. XIIIC, Sect. 2: Cal. Gov’t Code sections 50075-50077, 50079, and 53722, et seq.)
If two-thirds of the qualified electors voting on this measure vote for approval, a special tax will be imposed annually for fourteen years at the rate described above. Beginning with the 2024-25 tax year and each year thereafter, the District may increase the rate levied in the prior year by a cost of living adjustment (limited to an increase of 5% per year) based on the Bay Area Consumer Price Index or, if said index is not available, the Consumer Price Index.
The tax will be collected by the Alameda County Treasurer-Tax Collector at the same time and in the same manner as ad valorem property taxes are collected. Upon annual application to the District, certain exemptions are available on single0family residential parcels, including the senior citizen exemption, the Supplemental Security Income for disability exemption, and the Social Security Disability insurance benefits exemption. The measure, printed in the sample ballot pamphlet, outlines the procedures and requirements for obtaining exemptions.
If two-thirds of the qualified electors voting on this measure vote for approval, the allocation of the funding revenue is to be used for the specific purposes and programs set forth in the full text of the measure. Those purposes and programs are focused on high-school students throughout the District, and include, but are not limited to: college and career preparatory courses; work-based learning opportunities; support services to students, such as counseling, tutoring, and mentoring; and transition programs for students transitioning from 8th to 9th grade and 12th grade to post-secondary education and the work force.
The measure further provides that the governing board establish a College & Career Readiness Commission that will be responsible for approving school education improvement plans and oversight.
An annual report and audit from an independent financial auditor is also required, covering: 1) the amount collected and expended; and 2) a description of the programs funded and a determination of whether the tax proceeds were spent for allowable uses.
If two-thirds of the qualified electors voting on this measure do not vote for approval, the measure will fail and the District will not be authorized to levy the special tax.
This measure is placed on the ballot by the governing board of the District.
s/DONNA R. ZIEGLER
County Counsel