2008-026-Supporting Measure E, A Los Gatos Union School District Parcel TaxRESOLUTION 2008-026
RESOLUTION BY THE TOWN OF LOS GATOS SUPPORTING MEASURE E,
A LOS GATOS UNION SCHOOL DISTRICT PARCEL TAX
WHEREAS, the Los Gatos Union School District ("District") is committed to offering a
high-quality educational programs to all students in the District; and
WHEREAS, California Constitution, Article XIIIA, section 4 and Government Code
sections 50075 et seq. authorize school districts, upon approval of 2/3rds of the electorate, to levy qualified
special taxes on property in the District for the purposes of providing quality educational programs in the
District and other lawful purposes of the District; and
WHEREAS, the voters of the District in 1990, 1994, 1998, and 2002 overwhelmingly
approved,. supported, and continued the levy of a special tax for these purposes; and
WHEREAS, On March 4, 2008, the District Board of Trustees voted to place a measure on
the June 3, 2008 ballot to renew its expiring education parcel tax; and
WHEREAS, the proposed measure, Measure E -the Local Elementary and Middle School
Academic Excellence Measure as reflected in Exhibit A, will ask district voters to consider approving a
parcel tax of $290 per parcel for a period of 6 years; and
WHEREAS, if approved, funds from Measure E would be used to retain teachers, maintain
classroom size, and provide key academic programs.
NOW, THEREFORE, BE IT RESOLVED that the Town Council of Los Gatos does
hereby support Measure E, a Los Gatos Union School District Parcel Tax.
PASSED AND ADOPTED at a regular meeting of the Town Council of the Town of Los Gatos,
California, held on the 7th day of April, 2008, by the following vote:
COUNCIL MEMBERS:
AYES: Steve Glickman, Diane McNutt, Joe Pirzynski, Mike Wasserman, and Mayor
Barbara Spector
NAYS: None
ABSENT:
ABSTAIN:
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MAYOR OFT E TOWN OF LOS GATOS
LOS GATO ,CALIFORNIA
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CLER THE TGWN OF LOS GATOS
LOS GATOS, CALIFORNIA
FULL BALLOT TEXT
The full text of the ballot measure shall read as follows;
Local Elementary and Middle School Academic Excellence Measure. To support high
academic achievement for local students by retaining quality teachers, keeping small class sizes,
and maintaining science, literacy, art, music and other programs, shall the Los Gatos Union
School District be authorized to renew its expiring parcel tax of $290 per year per parcel, for six
years, without increase, with an exemption available for senior citizens and disabled persons,
with citizen oversight, and every dollar staying in Los Gatos schools?
The purpose of the measure is to fund the following specific types of programs .and services:
a) Retaining skilled and qualified teachers;
b) Maintaining up-to-date science programs;
c) Keeping class sizes as small as possible;
d) Continuing literacy programs;
e) Maintaining art and music programs;
f) Maintaining library staff and services;
g) Providing counseling and other student health and .safety programs;
h) Maintaining safe and adequate schools grounds and facilities.
Basis of Tax.
The parcel tax shall be $290 per Parcel of Taxable Real Property beginning in July 1,
2008 and continuing for a period of six years. The District shall provide the Santa Clara County
Tax Collector a report indicating the parcel number and amount of tax for each Parcel of Taxable
Real Property.
"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 Treasurer-Tax
Collector's Office. 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.
Any parcels that are contiguous to each other, used solely for one owner-occupied single-
family residence, and held under identical ownership shall, upon approval of an application from
the owners thereof submitted to the District, be treated as a single Parcel of Taxable Real
Property for purposes of the special tax. Applications for such treatment shall be made or
confirmed to the District annually on or before June 15,~ 2008 or June 15 of any succeeding tax
year.
EXHIBIT A
Pursuant to the California Government Code Section 50079 (b), any owners of a parcel
who are either receiving Supplemental Security Income for a disability, regardless of age, or
who are 65 years of age or older, used solely for owner-occupied, single-family residential
purposes may obtain an exemption from the education parcel tax by annually submitting an
application by June 15 of each year or confirming a continuing exemption to the Board of
Trustees of the Los Gatos Union School District in accordance •with rules and regulations
adopted by the Board.
Claim /Exemption Procedures
With respect to all general property tax matters within its jurisdiction, the Santa Clara
County Tax Assessor 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 the Senior Citizen Exemption
and the SSI Exemption determination, 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.
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.
Accountability Measures
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. No later than January 1 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 during the prior fiscal year, and the status of any project
authorized to be funded by this measure.
In addition, an advisory committee of citizens shall be appointed or designated by the
Board of Trustees to ensure that the special tax proceeds are spent for their authorized purposes,
and to report annually to the Board of Trustees and the public regarding the expenditure of such
funds.
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.