Full text of Measure A
INTRODUCTION AND PURPOSE
To maintain quality core educational programs and prevent cuts in skills in reading and writing, programs in mathematics, sciences, technology and the arts, attract and retain highly qualified teachers and counselors, and keep up with technology now and in the future, the Scotts Valley Unified School District (the "District") proposes to establish an education parcel tax measure for a period of five years beginning July 1, 2019 at the rate of $108 per year, on each assessor's parcel located within the Scotts Valley Unified School District, with an exemption available for senior citizens and any person receiving
Supplemental Social Security Income ("SSI Exemption") for a disability, with no funds for administrator salaries, pensions or benefits, raising $820,000 annually in funding for Scotts Valley Unified School District that can't be taken away by the State and to implement accountability measures that are over and above those required by law, including the appointment of an independent citizen oversight committee to provide oversight and accountability to ensure the funds are used for:
- Maintaining reading and writing skills in all grades;
- Maintaining programs in mathematics, sciences, technology and the arts in all grades;
- Attracting and retaining highly qualified teachers and counselors; and
- Keeping up with technology needs now and in the future.
AMOUNT OF EDUCATION PARCEL TAX; PERIOD OF ASSESSMENT
The education parcel tax shall be $108 per year for five (5) full years assessed against each parcel.
The proceeds of the education parcel tax shall be deposited into a separate account created by the District.
DEFINITION OF "PARCEL"
For purposes of the special tax, the term "parcel" of taxable real property means any unit of real property which lies wholly or partially within the boundaries of the Scotts Valley Unified School District that receives a separate tax bill for ad valorem property taxes from the Santa Cruz County Assessor/Tax Collector. 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 education parcel tax in such year.
EXEMPTION FOR SENIORS AND SSI RECIPIENTS
Pursuant to the California Government Code Section 50079 (b), any owners of a parcel who are 65 years of age or older or any person receiving Supplemental Social Security Income ("SSI") for a disability regardless of age, of a parcel used solely for owner occupied, single-family residential purposes, may obtain an exemption from the levy of the education parcel tax by submitting an application of such owners or persons by June 30 of any year of the measure to the District. Unless the ownership of the property is legally transferred, said exemptions shall remain in effect over the life of the measure unless voluntarily rescinded in writing by the owner.
With respect to all general property tax matter s within its jurisdiction, the Santa Cruz County Assessor/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 education parcel tax, including the senior citizen and SSI exemption for a disability and the classification of property for purposes of calculating the tax, the decisions of an administrative panel established by the District Board shall be advisory only. Said administrative appeal panel shall be composed of three (3) members who serve two-year terms, without compensation. Panel members shall be appointed by majority vote of the Board and include the following persons residing within the District:
- One member who is a taxpayer in the District and active in a service organization operating within the District;
- One member who is a taxpayer in the District and active in a senior citizens organization; and
- One member who is a taxpayer in the District and not a member of either (a) or (b).
No employee or official of the District may be appointed to the panel; however, the District Superintendent shall assign a paid District employee to provide support to the committee. Meetings of the panel shall be open to the public, with notice provided in the same manner as for meetings of the District's Board. The panel shall issue timely written reports of its determinations to the Board of Trustees and its proceedings and reports shall be available to the public, including availability to the public via the internet.
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 education parcel tax levied in accordance with this Measure: (a) the specific purposes of the education parcel tax shall be those purposes identified above; (b) the proceeds of the education 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 education parcel tax must be deposited ; and (d) an annual written report shall be made to the District's Board showing (i) the amount of funds collected and expended from the proceeds of the education parcel tax and (ii) the status of any projects or programs required or authorized to be funded from the proceeds of the education parcel tax, as identified above; and (e) the district shall appoint an independent citizens' oversight committee to review the expenditures of the education parcel tax.