V-Soquel text

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Full text of Measure V

TO PROVIDE EDUCATIONAL PROGRAMS AND SUPPORT SERVICES
FOR STUDENTS WITHIN SOQUEL UNION ELEMENTARY SCHOOL DISTRICT

INTRODUCTION

This Measure provides needed funding to continue educational programs and support services for students within the Soquel Union Elementary School District (the “District”).

This Measure will generate revenues to be spent only within District schools and cannot be taken by the State. It calls for an independent Citizen’s Oversight Committee comprised of parents and representatives of the community at large to ensure that the money raised under this Measure is spent only for purposes described in this Measure, and for annual audits that ensure all funds are spent for educational purposes and that no funds go toward administrators’ salaries or benefits. The following persons may request an exemption from paying the parcel tax: (i) persons who are 65 years of age or older, (ii) persons receiving Supplemental Security Income for a disability, regardless of age, and (iii) persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.

SUMMARY STATEMENT OF THE MEASURE

“To maintain quality education in local elementary/middle schools by attracting and retaining highly qualified teachers/school staff; preserving strong academic programs in reading, writing, math, science, technology, arts and music; maintaining small class sizes; and providing locally controlled funding that cannot be taken by the State, shall Soquel Union Elementary School District’s measure levying $96 per parcel annually for 6 years be adopted, raising approximately $1,500,000 annually with independent oversight, senior exemptions, and all funds benefitting local schools?”

PURPOSE OF THE MEASURE

Proceeds of the parcel tax may be used to provide local revenue that cannot be taken by the State and to maintain high-quality public education in schools in the District. The District proposes to levy and collect the education parcel tax annually for six years as more fully described below under the heading “RATE AND PROCEDURE,” and to implement accountability measures in connection with the education parcel tax to ensure that funds are used only for the following specific purposes:

Retain & recruit quality teachers and support staff;
Student enrichment programs;
Instruction in the arts focusing on music;
Hands-on science in life labs (school gardens).

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

RATE AND PROCEDURE

Amount of Education Parcel Tax. Subject to two-thirds approval of the voters, this local funding measure and its parcel tax will be in effect for six years, commencing July 1, 2020. The tax will be levied at the rate of $96 per parcel of taxable real property (except exempt parcels, as described below), per year. The tax will be collected by the Santa Cruz County Tax Collector (the “Tax Collector”) at the same time as and along with, and will be subject to the same penalties as, general ad valorem taxes collected by said Tax Collector. The tax and penalty will bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. Any tax levied will become a lien upon the properties against which taxes are assessed and collectible as herein provided.

The Board may adopt such additional or supplemental procedures as it deems necessary or convenient for the administration of the education parcel tax.

Definition of Parcel. A “parcel of taxable real property” is defined as any unit of real property within the District’s boundaries that receives a separate tax bill for ad valorem property taxes from the County Tax Collector.

Exemptions. All property that is otherwise exempt from property taxes levied in any year will also be exempt from the education parcel tax in such year.

In addition, exemptions shall be available to the following persons, upon application to the District:

persons who are 65 years or older;
persons receiving Supplemental Security Income for a disability regardless of age; or
persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.

Persons qualifying for such exemptions must apply to the District for such exemption under procedures established by the District or otherwise as required by law or by the Santa Cruz County Tax Collector.

When an exemption has been granted to a parcel, an application for exemption will not have to be re-submitted for such exempt parcel annually, if the facts are such that said parcel continues to qualify for the exemption described in this Measure.

The District will annually provide to the Tax Collector or other appropriate County tax officials a list of parcels that the District has approved for an exemption as provided for herein.

ACCOUNTABILITY AND COMPLIANCE MEASURES

In accordance with California Government Code sections 50075.1 and 50075.3, and as proscribed by the Board of Trustees of the District, the following accountability measures shall apply to the education parcel tax levied in accordance with this Measure:

(a) The proceeds of the education parcel tax shall be applied only to the specific purposes identified under the heading “PURPOSE OF THE MEASURE,” above.

(b) The proceeds of the special tax shall be deposited into a fund, which shall be kept separate and apart from other funds of the District.

(c) No later than January 1 of each year while the education parcel tax is in effect, the chief fiscal officer of the District shall prepare and file with the Board of Trustees of the District a report detailing the amount of funds collected and expended, and the status of any project, programs, or purposes identified under the heading “PURPOSE OF THE MEASURE,” above.

(d) The Board shall appoint a Citizens’ Oversight Committee for the purpose of reviewing the District’s expenditures of proceeds of the education parcel tax to ensure they are expended for the purposes set forth under the heading “PURPOSE OF THE MEASURE,” above, and to report annually to the Board and the public regarding the expenditure of such proceeds.

(e) The Board will conduct an annual financial audit of the proceeds of the special tax ensuring funds are spent for educational purposes.

SEVERABILITY

The Board of Trustees of the 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 Trustees 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.