Impartial Analysis of Measure N
Jason M. Heath, County Counsel
By: Ruby Márquez, Chief Assistant County Counsel
Under the California Constitution and other related state 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 Board of Trustees of the Loma Prieta Joint Union School District (“the School District”) proposes renewing an existing parcel tax in the amount of $164 per parcel annually for a period of seven years, beginning July 1, 2021. The School District anticipates this tax would raise $328,000 annually.
This parcel tax is an extension of Measure “H” which was approved in 2014 by the voters of this School District for a period of seven years. The amount of the parcel tax for this proposed measure remains the same as Measure “H,” at $164 per parcel.
Within the full body of the proposed measure, the School District has submitted a specific description of how the funds will be spent, which is limited to:
- Retaining highly qualified and experienced teachers;
- Maintaining and protecting core academic programs in reading, writing, math, history, and science; and
- Preparing students for high 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 School District will maintain its existing independent Citizens’ Oversight Committee to review all expenditures made with the parcel tax revenues.
If this measure passes, the School District will automatically extend the list of property owners who are currently exempt from paying the parcel tax, which includes persons who are 65 years of age or older and/or specified recipients of SSI and SSDI regardless of age.
Measure N was placed on the ballot by the Board of Trustees of the Loma Prieta Joint Union School District.
A “yes” vote on Measure N is a vote to continue the current special parcel tax in the amount of $164 for a period of seven years.
A “no” vote on Measure N is a vote against continuing the special parcel tax.