The Palo Alto Unified School District ("District") Board of Trustees ("Board") has placed Measure O on the ballot to authorize an annual parcel tax of $836 per parcel, beginning on July l, 2021 and increasing annually by 2%, for six years. According to the Measure, the parcel tax will raise approximately $16 million per year. This parcel tax would terminate and replace the existing 2015 Measure A annual parcel tax of$820 per parcel, which expires on June 30, 2021.
The stated purposes of the parcel tax are to protect academic excellence; attract and retain qualified teachers; preserve academic programs, including science, math, reading, writing, arts, and music; add support staff to help at-risk students; maintain smaller class sizes; support school libraries; support teachers' professional development; provide enhanced high school electives; and maintain teaching specialists. The tax may not be used for administrator salaries or benefits.
The tax applies to any parcel of land that lies wholly or partially within the District that receives a separate tax bill for property taxes from the Santa Clara County Tax Collector. Contiguous parcels that are used solely for owner-occupied single-family residential purposes and are held under identical ownership may be treated as a single parcel upon approval by the District.
A parcel tax exemption may be obtained by the owner and occupant of a single-family residence who is: (I) 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, (2) receiving Supplemental Security Income for a disability, regardless of age, or (3) receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250% of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services. Parcel owners must submit exemption applications to the District on or before June 15 of any year. Parcel owners currently exempted from the District's expiring Measure A parcel tax will automatically be exempted from this Measure without having to file a new application.
The District is required by law to institute additional accountability measures for the tax proceeds. These measures include: (I) using the tax proceeds only for the specific purposes described in the Measure; (2) depositing the tax proceeds into a separate account from other District funds; and (3) providing an annual written report to the Board detailing the amount of funds collected and expended and the status of any project(s) authorized to be funded by parcel tax proceeds. In addition to these requirements, if the parcel tax is approved, the District would continue its Citizens' Oversight Committee to oversee the expenditure of parcel tax revenues.
A "yes" vote is a vote to approve a special tax of $836 per parcel within the District, with a 2% annual increase, for six (6) years.
A "no" vote is a vote to not approve the tax.
If at least two-thirds of all voters casting ballots in the District vote "yes" on Measure O, the tax will be approved.
James R. Williams County Counsel
