Impartial Analysis of Measure U

Jason Heath, County Counsel
By: Ruby Márquez, Assistant County Counsel

Under the California Constitution and other governing laws, school districts may levy an education parcel tax if approved by at least 66% percent (two-thirds) of voters within the boundaries of that district. Parcel taxes are paid equally by all property owners, regardless of the size or value of the property.

The Governing Board of the Santa Cruz City Elementary and High School Districts (“the School Districts”) propose a parcel tax in the amount of $208 per parcel annually to take effect July 1, 2020. The School Districts anticipate this tax would raise $3.2 million annually. This parcel tax does not have an end date and would continue indefinitely until ended by voters.

The School Districts seek to combine and replace several parcel taxes currently in effect. In the June 2012 election, voters approved Measure J, a parcel tax of $85, for a period of eight years, from July 1, 2013, to June 30, 2021. In the November 2015 election, voters approved two additional measures for a period of eight years, from July 1, 2016, to June 30, 2024. For the Elementary School District, voters approved Measure P, a parcel tax of $105. For the High School District, voters approved Measure O, a parcel tax of $72, a portion of which has been used to maintain middle school educational programs. If the current measure passes, all three of the above measures would end.

Within the full body of the proposed measure, the School Districts have designated the funds solely for the following specific purposes:

• Continuing to fund programs in science, art and music for elementary and middle schools as well after-school athletic, enrichment, and academic support programs;
• Attracting and retaining highly qualified teachers;
• Providing library and counseling services; and
• Maintaining smaller class sizes.

As required by law, the School Districts must follow certain accountability provisions during the duration of the parcel tax. This includes: creating a special account for the tax proceeds, publishing an annual report describing the amount of taxes collected and expended as well as the status of any projects, and appointing an independent Citizens’ Oversight Committee to oversee the expenditures of the tax proceeds.

If this measure passes, certain property owners may apply with the School Districts to request an exemption from paying the parcel tax. This includes persons who are 65 years of age or older and/or specified recipients of SSI and SSDI regardless of age.

Measure U was placed on the ballot by the Governing Board of the Santa Cruz City Elementary and High School Districts.  

A “yes” vote on Measure U is a vote to authorize a special parcel tax of $208 annually with no end date.

A “no” vote on Measure U is a vote against the special parcel tax.