Lagunitas School District Local Education Funding Renewal Measure
Findings
The Lagunitas School District (the “District”) has determined that:
A. The District’s elementary and middle schools offer student-centered programs with high levels of community and parent participation and guidance;
B. The community is committed to continuing to provide a well-rounded education to students that includes high-quality math, science, reading and writing programs, arts and music;
C. For over 30 years the Lagunitas community has supported its schools with local funding, which is set to expire;
D. The District will be forced to issue layoff notices to critical staff members if this special parcel tax is not renewed;
E. Without local parcel tax funding, a significant portion of revenue would be cut from the District’s budget;
F. This funding is currently used to retain highly qualified teachers, instructional assistants, and other support staff to keep class sizes as small as possible, and maintain library hours and staffing;
G. The District has proven itself to be a fiscally responsible steward of finances and bonds by achieving an A+ bond rating and reducing spending with substantial community input over recent years; and
H. By law, 100 percent of parcel tax funding remains under local control of the District to benefit school programs and cannot be taken or redirected by the State.
Terms
Moneys raised under this Measure shall be authorized to be used only for the following purposes in accordance with priorities established by the District’s governing board and to the extent of available funds:
- To maintain current staffing levels, class sizes and education programs, including science, physical education, art, music, and environmental studies;
- To fund support services for students, including reading intervention, counseling and library; and
- To support an adequate per student allowance and to update classroom instructional materials to ensure adequate quantity and quality of instructional material.
A. Amount and Basis of Tax
This qualified special tax shall authorize the District to annually levy a special tax of $850 per Parcel of Taxable Real Property beginning July 1, 2026, continuing for a period of nine (9) years. Beginning July 1, 2027, the rate of the qualified special tax shall be increased by four percent (4%) each year to account for increases in the cost of living.
This qualified special tax is estimated to raise $1,100,000 in annual local funding for the District. The amount of annual local funding raised by this qualified special tax will vary from year-to-year due to changes in the number of parcels subject to the levy and the annual adjustment.
“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 County Tax Collectors’ Office(s). All property that is otherwise exempt from or upon which no ad valorem property taxes are levied in any year shall also be exempt from the special tax in such year.
B. Exemptions
Upon application and pursuant to any procedures adopted by the District, an exemption from payment of the qualified special tax may be granted on any parcel owned by one or more persons who is/are:
- An individual who will attain 65 years of age prior to the tax year and occupying said parcel as their principal residence (“Senior Citizen Exemption”); or,
- Receiving Supplemental Security Income for a disability, regardless of age, and occupying said parcel as their principal residence (“SSI Exemption”); or
- Receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services, and occupying said parcel as their principal residence (“SSDI Exemption”).
The District shall annually provide to the Marin County Tax Collector (“County Tax Collectors”) or other appropriate official of the County a list of parcels that the District has approved for an exemption.
Exemptions may be granted based on a one-time application, and exemptions granted under the requirements of prior measures levied by the District will not require reapproval. Continued exemption is subject to the District’s right to verify a property owner’s continued eligibility with the requirements under which they were granted an exemption.
C. Claims / Exemption Procedures
With respect to all general property tax matters within its jurisdiction, the County Tax Collector 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 any exemptions, the application of the definition of “Parcel of Taxable Real Property” to any parcel(s), the legality or validity of the special tax, or any other disputed matter specific to the application of the special tax, the decisions of the District shall be final and binding. The procedures described herein, and any additional procedures established by the Board shall be the exclusive claims procedure for claimants seeking an exemption, refund, reduction, or re-computation of the special tax. Whether any particular claim is to be resolved by the District or by the County shall be determined by the District, in coordination with the County as necessary.
D. Appropriations Limit
Pursuant to California Constitution Article XIIIB and applicable laws, the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of this qualified special tax.
E. Mandatory Accountability Protections
- Specific Purposes. 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 District.
- Annual Reports. No later than December 31 of each year while the tax is in effect, the District shall prepare and file with the Board a report detailing the amount of funds collected and expended, and the status of any project authorized to be funded by this Measure. The report may relate to the calendar year, fiscal year, or other appropriate annual period, and may be incorporated into or filed with the annual budget, audit, or other appropriate routine report to the Board.
- Independent Citizens’ Oversight Committee. The Board shall provide for an independent citizens’ oversight committee to oversee expenditure of the funds collected pursuant to the Measure to ensure that moneys raised under this Measure are spent only for the purposes described in this Measure. The Board shall establish, and may revise, requirements regarding the composition, duties, funding, and other necessary information regarding the committee’s operation.
F. Protection of Funding
Current law forbids any decrease in State or federal funding to the District resulting from the adoption of qualified special tax. However, if any such funding is reduced or affected because of the adoption of this local funding measure, then the Board may reduce the amount of the special taxes levied as necessary in order to restore such State or federal funding and/or maximize the District’s fiscal position for the benefit of the educational program. As a result, whether directly or indirectly, no funding from this measure may be taken away by the State or federal governments.
G. Severability
The Board hereby declares, and the voters by approving this Measure concur, that every section and part of this Measure has independent value, and the Board 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 of the Measure or taxing formula be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts of the Measure or taxing formula hereof shall remain in full force and effect to the fullest extent allowed by law.