Impartial Analysis of Measure T

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 High School District (“the School District”) proposes a parcel tax in the amount of $110 per parcel annually to take effect July 1, 2020. The School District anticipates this tax would raise $3.7 million annually. This parcel tax does not have an end date and would continue indefinitely until ended by voters.

In the June 2012 election, voters approved Measure I which authorized a parcel tax of $38 for a period of eight years, from July 1, 2013, to June 30, 2021. In the November 2015 election, voters approved Measure O which authorized a parcel tax of $72 for a period of eight years, from July 1, 2016, to June 30, 2024. The current measure would combine and replace these two existing parcel taxes.

Within the full body of the proposed measure, the School District has specified that the funds shall only be used for the following purposes:

• “Protect educational quality in local high schools (grades 9-12),
• Continue funding Career Technical Education, science, technology, engineering, visual and performing arts, counseling, library and athletic programs, and
• Keeping kids safe and engaged in school.”

As required by law, the School District must follow certain accountability provisions during the duration of the parcel tax. This includes creating a special account into which the proceeds shall be deposited. Additionally, the School District will be required to publish an annual report describing the amount of taxes collected and expended as well as the status of any projects funded by these proceeds. Finally, the proposed measure includes an independent Citizens’ Oversight Committee comprised of parents and community members.

If the measure passes, certain property owners may apply with the School District 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 T was placed on the ballot by the Governing Board of the Santa Cruz City High School District.  

A “yes” vote on Measure T is a vote to authorize a special parcel tax of $110 annually with no end date.

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