Measure E 06/02/26 - Full Text

FINDINGS

The Mill Valley School District (“District”), which includes Mill Valley Middle School and Edna Maguire, Old Mill, Park, Strawberry Point, and Tam Valley Elementary Schools, provides an excellent education to local elementary and middle school students in Mill Valley that prepares them for success in high school, college and the workforce. District schools have consistently been recognized for academic excellence and high student performance, including multiple California Distinguished School and Excellence in Education Awards, which contributes to the quality of life in Mill Valley and strong property values.

Since 1987, for nearly 40 years, the District has relied upon locally controlled parcel tax funding to support academic programs and retain excellent teachers in local classrooms. This locally controlled funding generates approximately $12.7 million annually, nearly one quarter of the District’s budget. Local parcel tax funding is set to expire soon and, without this local funding, the District would need to make significant cuts to teachers, academic programs, and student services impacting the level of education the District is able to provide. The District previously received additional locally controlled funding from a secondary supplemental parcel tax that expired in 2021 during the COVID-19 Pandemic due to uncertainty.

The District has already made budget reductions in recent years due to declining State funding and increasing operating costs. Without a renewal of the District’s expiring parcel tax and a reauthorization of the District’s recently expired parcel tax, the District will be forced to make more significant cuts, including teacher layoffs and deep cuts to academic programs. 

The District relies upon and students benefit greatly from local parcel tax funding that the State and Federal Government cannot take away. Local parcel tax funding needs to be renewed and funding from the supplemental parcel tax that expired in 2021 needs to be restored to prevent cuts equaling approximately 25% of the District’s budget. Funding from a parcel tax renewal measure would retain and attract highly qualified teachers and protect high-quality education in reading, writing, science, technology, engineering, and math. 

TERMS

A. Specific Purpose of the Measure

• Moneys raised under this Measure shall be authorized to be used only for the following purposes in accordance with priorities established by the Board and to the extent of available funds:
• Retaining and attracting highly qualified teachers
• Protecting quality academic programs in reading, writing, science, technology, engineering, and math
• Preventing cuts equaling approximately one-quarter of the District’s budget
• Maintaining small class sizes
• Preserving pre-kindergarten education for four-year-olds

None of the Measure proceeds would be used for administrators’ salaries.

B. Amount, Basis and Collection of Tax

This Measure shall authorize the District to levy a special tax equal to the current $1,520 rate plus a supplemental reauthorization of $234, for a total of $1,754 per Parcel of Taxable Real Property beginning July 1, 2026, and continuing for a period of eight (8) years, through June 30, 2034. The special tax shall increase by 5% each year, beginning on July 1, 2027.

“Parcel of Taxable Real Property” shall be 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 Collector. All property that is otherwise exempt from or upon which are levied no ad valorem property taxes in any year shall not be considered a Parcel of Taxable Real Property for purposes of the special tax in such year. 

This Measure and the special tax collected hereunder shall replace the existing “Measure E” special tax, which shall cease to be collected as of June 30, 2026 if this Measure passes. If this Measure does not pass, the Measure E special tax will continue to be collected until June 30, 2029, in accordance with its terms. 

This special tax is estimated to raise $14.9 million in annual local funding for District schools. The amount of annual local funding raised by this special tax may vary from year to year due to changes in the number of parcels exempted from the levy.

The District shall annually provide the County of Marin Treasurer-Tax Collector (“County Tax Collector”) a report indicating the parcel number and amount of tax to be collected on each Parcel of Taxable Real Property. 

C. Exemptions

Upon application and pursuant to any procedures adopted by the District, an exemption from payment of the special tax may be granted on any parcel owned by one or more persons who are:

1. Sixty-five years of age or over and who occupies said parcel as a principal residence (“Senior Citizen Exemption”); or
2. Receiving Supplemental Security Income for a disability, regardless of age, and who occupies said parcel as a principal residence (“SSI Exemption”); or
3. 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 who occupies said parcel as a principal residence (“SSDI Exemption”).

Exemptions may be granted based on a one-time application, and exemptions granted under prior measures levied by the District will not require re-approval, subject to the District’s right to verify a property owner’s continuing qualification for exemption.

D. 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 tax, including the Senior Citizen Exemption, SSI Exemption, SSDI Exemption, the application of the definition of “Parcel of Taxable 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. 

E. Accountability Provisions

1. Independent Citizens Oversight Committee. The Board shall provide for an independent citizen oversight committee to oversee the special taxes 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 and shall have the option to extend any existing parcel tax, bond or other independent citizen oversight committee and its membership to serve as the independent citizen oversight committee for this Measure.
2. Annual Audit. Upon the levy and collection of this special tax, the Board shall cause an account to be established for deposit of the proceeds. For so long as any proceeds of the special account remain unexpended, the Superintendent or chief business official of the District shall cause a report to be filed with the Board no later than December 31 of each year, commencing December 31, after the tax is first levied, stating (1) the amount of funds collected and expended in such year, and (2) the status of any projects or description of any programs funded from the proceeds of the tax. The report may relate to the calendar year, fiscal year, or other appropriate annual period, as the Superintendent shall determine, and may be incorporated into or filed with the annual budget, audit, or other appropriate routine report to the Board.
3. Specific Purposes. Proceeds of the special tax shall be applied only for the purposes described in Section A hereof. Decisions regarding the specific programs, schools, sites and expenditures to be supported in any given year, and the timing, priority and method of allocation of funds, shall be made by the Board in its sole discretion and may vary from year to year as needs arise or change.

F. 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 special tax. This provision shall be deemed to be declaratory of existing procedures governing District expenditures. 

G. Protection of Funding

Current law forbids any decrease in State or federal funding to the District resulting from the adoption of a 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.

H. Severability

The Board hereby declares, and the voters by approving this measure concur, that every section, paragraph, sentence and clause 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 be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts hereof shall remain in full force and effect to the fullest extent allowed by law.

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