Owners of property located in the Belmont-Redwood Shores School District support local elementary schools through the payment of an annual parcel tax. Measure K is one of two parcel taxes currently protecting math, science, reading, and writing programs; support school libraries; attract and retain qualified teachers; and maintain a well-rounded curriculum, including music and art.
Measure K was approved by District voters on June 5, 2018, by a vote of 7,706 (67.51%) “Yes” to 3,709 (32.49%) “No.” The Parcel Tax is set at a rate of $118 per year per parcel on taxable parcels in the District. Measure K generates approximately $1.4 per year over a five-year period from 2017-18 through 2022-23.
The District’s other tax (Measure R) was approved in 2013 and continues through 2024-25.
Measure R Ballot Language
INTRODUCTION AND PURPOSE
To provide funding for core programs in math, science, technology, art and music, provide local reliable funding for local schools that cannot be taken by the State, attract and retain highly qualified teachers, with no proceeds used for administrators' salaries, benefits and pensions, the Belmont Redwood Shores School District ("District'') proposes an education parcel tax for a period of five years starting on July 1, 2018 at a rate of $118 per parcel per year, with an exemption available for senior citizens and certain disabled persons, and to implement accountability measures, including citizen oversight, to ensure the funds are used to help:
· Protect core academic programs in math, science, technology, reading and writing;
· Maintain well-rounded curriculum, including art and music programs;
· Retain and attract qualified teachers;
· Expand reading and writing instruction;
· Keep school libraries open.
The proceeds of the education parcel tax shall be deposited into a separate account created by the District.
DEFINITION OF "PARCEL"
For purposes of the education parcel tax, the term "Parcel" means any parcel of land which lies wholly or partially within the boundaries of the Belmont-Redwood Shores School District, that receives a separate tax bill for ad valorem property taxes from the San Mateo County Assessor/Tax Collector, as applicable. All property that is otherwise exempt from or upon which are levied no ad valorem property taxes in any year shall also be exempt from the education parcel tax in such year.
For purposes of this education parcel tax, any such "Parcels" which are (i) contiguous, and (ii) used solely for owner-occupied, single-family residential purposes, and (iii) held under identical ownership may, by submitting to the District an application of the owners thereof by June 15 of any year, be treated as a single "parcel" for purposes of the levy of the education parcel tax.
EXEMPTION FOR SENIORS AND SSI RECIPIENTS
Pursuant to California Government Code Section 50079 (b)(l), any owner of a Parcel used solely for owner-occupied, single-family residential purposes and who are either (a) 65 years of age or older on or before June 30 of the fiscal year immediately preceding the year in which the tax would apply, or (b) persons receiving Supplemental Security Income for a disability, regardless of age, or (c) 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, may obtain an exemption from the parcel tax by submitting an application therefore, by June 15·of any year, to the District.
Persons who currently receive an exemption from the District's Measure R parcel tax shall automatically qualify for an exemption from this education tax without needing to file a new application for that exemption.
The District may establish and maintain procedures to periodically verify the continuance of any previously granted exemption.
With respect to all general property tax matters within its jurisdiction, the San Mateo County Treasurer and Tax Collector or other appropriate county tax officials, 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 education parcel tax, including any exemptions and the classification of property for purposes of calculating the tax, the decisions of the District shall be final and binding.
REDUCTION IN TAX IF RESULT IS LESS OTHER GOVERNMENT SUPPORT
The collection of the education parcel tax is not intended to decrease or offset any increase in local, state or federal government revenue sources that would otherwise be available to the District during the period of the education parcel tax. In the event that the levy and collection does have such an effect, the District may cease the levy or shall reduce the education parcel tax to the extent that such action would restore the amount of the decrease or offset in other revenues.
In accordance with the requirements of California Government Code Sections 50075.1 and 50075.3, the following accountability measures, among others, shall apply to the education parcel tax: (a) the specific purposes of the education parcel tax shall be those purposes identified above; (b) the proceeds of the education parcel tax shall be applied only to those specific purposes identified above; (c) a separate, special account shall be created into which the proceeds of the education parcel tax must be deposited; and (d) an annual written report shall be made to the Board of Trustees of the District showing (i) the amount of funds collected and expended from the proceeds of the education parcel tax and (ii) the status of any projects or programs required or authorized to be funded from the proceeds of the education parcel tax, as identified above. In addition to the accountability measures required by law, if any, the District will establish an oversight committee to provide oversight as to the expenditure of education parcel tax revenues.