U-SC Elem text

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Full text of Measure U

INTRODUCTION

To continue funding core programs in science, art and music that support student achievement at Santa Cruz elementary and middle schools, attract/retain highly qualified teachers, provide library and counseling services, and maintain smaller class sizes, shall the Santa Cruz City Elementary School District’s measure renewing the expiring Santa Cruz City Elementary School District’s and Santa Cruz City High School District’s parcel tax at a rate of $208 per parcel be adopted, providing $3.2 million in annual school funding until ended by voters, including senior exemptions, and all money staying local?

PURPOSES

To provide local revenue that cannot be taken by the State and to maintain high-quality public education in Elementary and Middle Schools, the Santa Cruz City Elementary School District proposes to levy and collect an education parcel tax annually without any time limit, as more fully described below under “EDUCATION PARCEL TAX AND PROCEDURES,” and to implement accountability measures in connection with the education parcel tax and to provide oversight and accountability to ensure that funds are used only for the following specific purposes:

Continue funding programs in science, art, and music for elementary and middle schools; and after-school athletic, enrichment, and academic support programs; to keep students safe, healthy, and engaged,
Attract and retain highly qualified teachers,
Provide library and counseling services, and
Maintain smaller class sizes.

The Board of Education will not fund any program other than those listed above from the proceeds of the education parcel tax.

EDUCATION PARCEL TAX AND PROCEDURES

Amount of Education Parcel Tax. Subject to two-thirds approval of the voters, the education parcel tax of $208 per parcel (except exempt parcels, as described below) shall become effective commencing with fiscal year 2020-21 and be collected by the Santa Cruz County Tax Collector at the same time as and along with, and shall be subject to the same penalties as general ad valorem taxes collected by said tax collector. The tax shall be levied annually until ended by the voters.

Definition of Parcel. A parcel shall be defined as any unit of land in the District that receives a separate tax bill from the Santa Cruz County Tax Collector.

Exemptions. The following exemptions shall apply to the levy of the qualified special tax.

Otherwise Exempt Property. All property that would otherwise be exempt from property taxes shall also be exempt from the education parcel tax.
Senior Citizen Exemption. An exemption shall be available to persons who are 65 years or older and own and occupy as a principal residence a parcel subject to the education parcel tax.

Property owners seeking the Senior Citizen Exemption must apply to the Common Administration District for such exemption under procedures established by the Common Administration District or otherwise as required by law or by the Santa Cruz County Tax Collector.

Exclusive Procedures. The procedures described herein with respect to the levy and collection of the education parcel tax and exemptions, and any additional procedures established by the Board of Education of the Common Administration District, shall be the exclusive claims procedure for claimants seeking an exemption, refund, reduction, or re-computation of the qualified special tax. Whether any particular claim is to be resolved by the Common Administration District or by the County shall be determined by the Common Administration District, in coordination with the County as necessary. The Common Administration District’s Board of Education may adopt such additional or supplemental procedures as it deems necessary or convenient for the administration of the education parcel tax.

ACCOUNTABILITY MEASURES

Government Code Accountability. 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 qualified special taxes levied in accordance with this Measure:

the specific purposes of the education parcel tax shall be those purposes identified above under the heading “PURPOSES,”
the proceeds of the education parcel tax shall be applied only to those specific purposes identified above under the heading “PURPOSES,”
a separate, special account shall be created into which the proceeds of the education parcel tax must be deposited, and
the chief fiscal officer of the Common Administration District shall file an annual written report with the Board of Education of the Common Administration District no later than July 1 of the year following the fiscal year during which the monies were expended, showing (1) the amount of funds collected and expended from the proceeds of the education parcel tax and (2) the status of any projects, programs, or purposes identified above under the heading “PURPOSES.”

Citizens’ Oversight Committee. In addition to the accountability measures required by the Government Code, an independent Citizens’ Oversight Committee shall be appointed by the Board of the Common Administration District to advise the Board on the expenditures funded by the measure in order to ensure that said funds are spent for the purposes approved by the voters. The Citizens’ Oversight Committee will monitor the expenditures of these funds and will report on an annual basis to the Board and community on how these funds have been spent.

PROTECTION OF FUNDING

Current law forbids any decrease in State or Federal funding to the Elementary School District because of its adoption of an education parcel tax. However, if any such funds are reduced because of the adoption of this education parcel tax, then the amount of the education parcel tax will be reduced annually as necessary in order to restore such State or Federal funding.

SEVERABILITY

The Board of Education of the Elementary School District hereby declares, and the voters by approving this measure concur, that every section, paragraph, sentence, and clause of this measure has independent value, and the Board of Education and the voters would have adopted each provision hereof regardless of every other provision hereof. Upon approval of this measure by the voters, should any part be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts hereof shall remain in full force and effect to the fullest extent allowed by law.