3120 E - Parcel Tax Administration

Business and Noninstructional Operations - E 3120

PARCEL TAX ADMINISTRATION


A. Text of Measure

The text of Measure J, as approved by the District Board of Trustees (Resolution No. 1180.12/03) presented to the District voters, is as follows:

“To reduce the impact of unprecedented budget cuts on Mountain View-Whisman School District (K-8) schools and protect quality education by providing resources for small schools/small classes, retaining teachers/staff, restoring the District’s award-winning music and art education programs, keeping school libraries open, and preserving essential educational programs, shall Mountain View-Whisman School District (K-8) levy a temporary tax based on square footage of parcels of property, as described in the voter pamphlet, for 5 years with independent citizen oversight, an exemption for seniors and all funds benefiting Mountain View-Whisman School District (K-8) children?

Basis of Tax

The tax shall be a tax levied on all parcels of taxable real property in the District, based upon the total number of square feet of each parcel, as follows:

Size of Parcel Amount of Annual Tax

0-8,000 square feet $75 per parcel
8,001-14,000 square feet $150 per parcel
14,001-22,000 square feet $200 per parcel
22,001-28,000 square feet $300 per parcel
28,001-44,000 square feet $400 per parcel
More than 44,000 square feet $600 per parcel

‘Parcel of taxable real property’ is defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the Santa Clara County Treasurer-Tax Collector’s Office. 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 special tax in such year.

An exemption may be granted annually on any parcel owned by one or more persons aged 65 years or older who occupies said parcel as a principal residence, upon annual application for exemption.

In addition, the amount of the tax that applies to contiguous parcels of taxable real property used as one economic unit and owned by a single owner shall be computed on the total square footage of all of the parcels, rather than upon each parcel individually, upon approval of an annual application made by the owner to the District.

With respect to all general property tax matters within its jurisdiction, the Santa Clara County Tax Assessor or other appropriate County tax official 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 special tax, including the Senior Citizen Exemption and the classification of property for purposes of calculating the tax, the decision of a District administrative review panel shall be final and binding.

Pursuant to California Constitution article XIIIB and applicable laws, the appropriations limits for the Mountain View-Whisman School District (K-8) will be adjusted periodically by the aggregate sum collected by levy of this special tax.

Accountability Measures

The proceeds of the special tax shall be applied only to the specific purposes identified above. The proceeds of the special tax shall be deposited into a fund, which shall be kept separate and apart from other funds of the Mountain View-Whisman School District (K-8). No later than January 1 of each year while the tax is in effect, the Mountain View-Whisman School District (K-8) shall prepare and file with the Board of Trustees a report detailing the amount of funds collected and expended, and the status of any project authorized to be funded by this measure.

In addition, an independent Citizen’s Oversight Committee shall be appointed by the Board of Trustees to monitor the expenditure of special tax proceeds and to report annually to the Board of Trustees and the public regarding the expenditure of such funds.

Severability

The Board of Trustees hereby declares, and the voters by approving this measure concur, that every section and part 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.”


Exhibit Reviewed:  June 3, 2004

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