3120 AR - Parcel Tax Administration

Business and Noninstructional Operations

Administrative Regulation No. AR 3120

Regulation Reviewed:  April 28, 2021

 

PARCEL TAX ADMINISTRATION

 

The purpose of this regulation is to outline the District’s procedures for administering the District’s parcel tax.

 

Should questions of interpretation arise regarding the levy of parcel taxes, their collection and/or use, the Board of Trustees shall be guided by all applicable provisions of law, including, but not limited to, Board Resolution No. 1180.12/03 and all provisions of law related to the levy of special taxes.

 

A.    Parcel Tax Exemptions/Classifications

 

1.    Standards for Exemptions/Property Classifications and Re-Classifications

 

The Board may grant an exemption from the parcel tax for any or all of the following: (Government Code 50079) 

1. Persons who are 65 years of age or older and who occupy the parcel as a principal residence.

2. Persons receiving Supplemental Security Income for a disability, regardless of age 

3. Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guideline issued by the U.S. Department of Health and Human Services

Any exemption granted by the Board shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner. If the district provides for an exemption from the parcel tax and contracts or enters into an agreement with the county to collect such tax, the district shall annually provide to the tax collector a phone number where requests for exemption information may be directed and the link, if available, to the location on the district's web site that contains exemption information and the application for exemption. (Government Code 50079)

 

2.    Tax Refunds

 

A tax refund for the current tax year may be issued if a property owner is granted an exemption after having paid the tax for the current year.  However, no refunds will be given after June 30 of the tax year. For persons who are 65 or older, a refund for the current tax year will be issued if a person turned 65 years of age prior to July 1 of the tax year. If a person turns 65 years of age prior to July 1 of the previous tax year a refund for the previous tax year will also be issued

 

B.    Resolution of Disputes/District Administrative Review Panel

 

In the event that the District denies a request for exemption  or other special consideration, the decision may be appealed to the District’s Administrative Review Panel, which shall be an appointed subcommittee of the Board of Trustees.  The property owner shall submit a statement of his or her basis for appealing the District’s decision.  All decisions of the Administrative Review Panel shall be final and binding.

 

All tax matters not related to the special tax are not within the Board’s jurisdiction and are referred to the Santa Clara County Treasurer-Tax Collector or other appropriate tax official of the County of Santa Clara.

 

C.    Accountability Measures

 

1.    Use of Funds/Reporting

 

The proceeds of the special tax shall be applied to the specific purposes identified in the text of the parcel tax measure.  No later than September 30 of the following year while the tax is in effect, the District 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 the measure.

 

2.    Parcel Tax Oversight Committee

 

The District shall establish and convene a Parcel Tax Oversight Committee to monitor the expenditure of special tax proceeds and report annually to the Board of Trustees and the public regarding the expenditure of such funds.  The Parcel Tax Oversight Committee shall continue until all of the special tax proceeds have been spent.

 

The Parcel Tax Oversight Committee shall be composed of citizens who live within the boundaries of the District and who have a desire to perform a service to the community through the oversight of the District’s expenditure of parcel tax revenues.  No compensation shall be provided to members of the oversight committee.

 

Members of the oversight committee shall be independent from the District.  District employees, officers, consultants or contractors may not serve on the oversight committee.  Members of the Committee shall be appointed by the Superintendent, after completion of an application form and an interview, and ratified by the Board of Trustees. The number of members, frequency of meetings, scope of responsibility and operational details of the functioning of the oversight committee shall be developed by the Superintendent and approved by the Board of Trustees.

 

The purpose of the oversight committee is to monitor the District’s expenditure of parcel tax funds and to report to the Board of Trustees and the public concerning the expenditure and uses of such funds on an annual basis.  The committee may review the District’s annual report of parcel tax collections and expenditures.  Notwithstanding the oversight committee’s charge to monitor and review parcel tax expenditures, the committee shall not have the authority to determine how parcel tax funds should be spent, to make decisions related to tax exemptions, classifications, refunds or disputes, to consult with District parcel tax consultants, or to require the District to prepare reports that are different or more frequent than those required by law or at District or Board discretion.  Discretion is vested solely in the Superintendent and Board of Trustees with respect to the foregoing activities.

 

Legal Reference

CAL. CONSTITUTION

Article XIIIA, Section 4

GOVERNMENT CODE

Section 50075 et seq.

Section 50079

EDUCATION CODE

Sections 5320 et seq.


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