3120 AR - Parcel Tax Administration

Business and Noninstructional Operations
Administrative Regulation No. AR 3120
Regulation Reviewed:  June 3, 2004 


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 following properties may qualify for an exemption from payment of the special tax:

•    Parcels of property owned by individuals who are 65 years of age or older (anytime during the tax year) and who occupy the parcel as a principal residence;

•    Parcels of property which are exempt under provisions of law from the payment of ad valorem property taxes or that otherwise do not meet the definition of “parcel of taxable real property” as set forth in Measure J.

In addition, the amount of tax owed on all non-exempt parcels for owners of two or more contiguous parcels that function as one economic unit and are owned by a single owner, shall be based on the total square footage of all of the parcels in the aggregate, rather than as separate parcels.  

Any property owner may submit a request for exemption to the District if s/he believes that there is a compelling, legally-supportable reason for the property to be exempted from payment of the special tax.

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.

B.    Applying for an Exemption or Contiguous Property Classification

Exemptions, contiguous property classifications and any other request for consideration must be applied for on an annual basis.  Property owners who wish to apply for a senior citizen exemption may do by completing a “Senior Citizen Exemption Form.”  Property owners who wish to apply for a contiguous property classification may do so by completing a “Request for Contiguous Property Classification” form. No exemptions will be considered or granted unless an application is completed and all required supporting documentation is provided to the District in the format required.  Forms and instructions for completing them are available from the District Business Office.

C.    Resolution of Disputes/District Administrative Review Panel

In the event that the District denies a request for exemption, contiguous property classification 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.

D.    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 Measure J.  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 comprised 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
Article XIIIA, Section 4
Section 50075 et seq.
Sections 5320 et seq.

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