Protecting Quality Education Measure
FINDINGS
Thanks to excellent teachers and staff, challenging academic programs and strong support from the community, Novato Unified School District’s (the “District”) award-winning schools provide an innovative and effective education to meet individual student needs.
The District’s excellent teachers and school employees are committed to ensuring all students possess the academic and job skills required to succeed in college and future careers.
The District is dependent on the State of California (the “State”) for over 85% of its funding, which comes from the State’s Local Control Funding Formula. The District is facing ongoing budgetary challenges that have the potential to affect local students. Over the past three years, the State’s budget allotments resulted in a $4 million funding gap in the District budget. The District is the lowest-funded district per student in Marin County (the “County”) and receives 20% less funding per student than the California state average. Novato residents pay the second-lowest parcel tax in the county with no cost-of-living adjustment.
Almost 80% of District expenditures go to employing teachers, principals, counselors, specialists and other school employees and the remainder of the budget is spent on technology, books, instructional materials, supplies, equipment, school maintenance and other services to support students, teachers and staff. District teachers and staff are among the lowest paid in the County and, as a result, the District loses current teachers and new recruits to other school districts that can offer more competitive compensation and benefits.
The District Board of Trustees (the “Board”) believes that having a great teacher in the classroom is the most important element of providing a quality education and qualified and experienced teachers help District schools maintain high-quality core academic programs in science, technology, engineering, reading, writing, arts and music. The District has taken many steps to balance its budget, including cuts totaling several million dollars to District program budgets, resulting in the elimination of several staffing positions. In November 2025, the District approved a plan to cut an additional $4.5 million in costs for the 2026-27 school year.
The District’s current parcel tax rate is $251 per parcel annually, the second-lowest in the County, and unlike other school parcel taxes in the County, the District’s parcel tax does not include annual inflation adjustments and has lost purchasing power since its last increase in 2009. The District believes that an additional parcel tax measure is needed to protect quality education available to local students. If a new parcel tax is not approved by voters, the District would have to make a minimum of an additional $4 million in ongoing cuts that could include reducing academic programs, athletic programs, and laying off teachers and staff.
Funding from a new school parcel tax must be controlled locally and cannot be taken away by the State. The proposed school parcel tax measure is temporary, will automatically expire in eight years and cannot be renewed without voter approval. The proposed parcel tax measure includes an exemption for seniors and low-income people with disabilities, the only exemptions allowed by law, and are designed to ensure the cost is not a burden to those on fixed incomes. The proposed parcel tax measure requires fiscal accountability protections including an independent citizens’ oversight committee, annual audits and mandatory public disclosure to provide transparency and ensure funds are spent as promised.
TERMS
A. Purpose of the Measure
The purpose of the Measure is to fund the following specific programs and services to the extent funds are available:
- Maintain quality academic programs in core subjects such as math, science, reading, and writing
- Attract and retain qualified teachers and counselors
- Keep schools safe and well-maintained
- Maintain support for student mental health
- Support music and arts
- Provide academic, college, and career counseling for students
- Maintain school counseling programs
No Measure proceeds will be spent on administrative salaries.
B. Amount and Collection of Tax
This Measure shall authorize the District to levy a special tax of $249 per Parcel of Taxable Real Property beginning July 1, 2026, and continuing for a period of eight (8) years (through June 30, 2034). The District shall annually provide the County of Marin Treasurer-Tax Collector (the “County Tax Collector”) a report indicating the parcel number and amount of tax to be collected on each Parcel of Taxable Real Property.
This special tax is estimated to raise $4 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.
To the extent allowed by law, “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. Subject to application by a property owner and confirmation by the District, multiple parcels which are contiguous, under common ownership, and that constitute one economic unit, meaning that they have the same primary purpose as the principal parcel and are not separate and distinct properties that may be independently developed or sold, shall comprise a single Parcel of Taxable Real Property for purposes of the special tax.
If any portion of this definition is deemed contrary to law, the Board declares and the voters by approving the Measure concur, that every other section and part of this definition has independent value, and the Board and voters would have adopted each other section and part hereof regardless of every other section or part hereof. If all sections or parts of this definition are deemed contrary to law, “Parcel of Taxable Real Property” shall be defined as any real property in the District assigned an assessor’s parcel number.
This Measure shall not alter the levy of Measure A as adopted by voters in 2023 which shall continue to be levied pursuant to its terms.
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:
- Sixty-five years of age or over and who occupies said parcel as a principal residence (“Senior Citizen Exemption”); or
- Receiving Supplemental Security Income for a disability, regardless of age, and who occupies said parcel as a 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 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
- 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 the existing parcel tax or other independent citizen oversight committee and its membership to serve as the independent citizen oversight committee for this Measure.
- 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, 2027, 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.
- 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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