See Also: Index of all Measures

This measure proposes a special tax of $76.34 per year per parcel for each parcel of land within the District's boundaries. The tax would be based on the privilege of using the parcel, would begin on July 1, 2005, and would remain in effect for eight years.

Proceeds of the tax would be placed in a special fund and could only be used for purposes set out in the measure, which include reducing class sizes, restoring classroom music and art instruction, continuing existing sports programs, and providing counseling and student support services. Each year, beginning with the year ending December 31, 2005, the measure calls for preparation of a report by an independent financial auditor, stating the amount received and expended from the tax for that year, and the status of any projects, and description of any programs, funded from the proceeds of the tax.

The tax would be applied to each unit of real property in the District that receives a separate tax bill for property taxes. Parcels which are exempt from property tax, or on which no property tax is otherwise levied, are also exempt from this tax. The measure also exempts from the tax parcels owned or partially owned and occupied by a person who will be 65 years of age or older on or before May 1, 2005, or May 1 of any subsequent year for which the tax is assessed. Persons claiming exemptions based on ownership by a senior citizen would need to apply to the District for this exemption the first year it applied to them. The measure describes what steps must be followed to appeal any decision regarding exemption, and apply for a refund of the tax, if appropriate.

If two-thirds of the voters in the Forestville Union School District who vote on this measure vote "yes," the measure will pass and the special tax will be levied. The tax would be collected in the same manner as regular property taxes starting with the 2005-2006 fiscal year.

STEVEN WOODSIDE
County Counsel
By: s/ Kathleen Larocque
Deputy County Counsel

Sonoma West Times and News

• West County Schools Join Forces in March School Tax Election - 12/13/2004

• On Measure C

We need the parcel tax because quirks in the state funding formula make our State funding inequitable. Over 93% of elementary districts in the state receive higher funding than our district. Because of this inequity, the district has had to lay off teachers, freeze salaries, completely eliminate band, instrumental music, sports, drama, the student support program, and K-3 art from the district budget, and reduce K-6 classroom music instruction, art instruction, and library services by over 40%.

All employees (including administration) have had their salaries frozen for three years. The assistant principal position has been eliminated and custodial services cut by forty percent. Without passage of Measure C, we will also lose the remainder of our K-8 art and music programs.

To lessen the tax burden on senior citizens, resident property owners 65 years of age or older may apply for an exemption. Owners of contiguous parcels will pay for only one parcel.

With Measure C we will regain the means to eliminate overcrowded classrooms in addition to providing a comprehensive core curriculum which includes fine arts and music and provides strong student support.

Measure C is a sound investment in the comprehensive quality education provided to our students to prepare them for the future!We must continue the commitment to quality education and the quality of our community. Vote Yes on Measure C!

s/ David Henry
Pharmacist-Business Owner
s/ Cristi McMahan
Parent/Marketing Program Manager
s/ Steven A. Pearson
Home Inspector
s/ Vesta Copestakes Publisher
s/ Mike Reilly
County Supervisor

(No arguments against Measure C were submitted)

TERMS OF THE EDUCATIONAL EXCELLENCE ACT OF 2005 SPECIAL TAX

Terms and Purposes. Upon approval of two-thirds of those voting on this measure, the District shall be authorized to levy a qualified special tax of $76.34 per year on each parcel of taxable real property in the District for no more than eight years, commencing July 1, 2005. The qualified special tax shall be known and referred to as the "Educational Excellence Tax."

Senior Citizen Exemption. In order to provide tax relief to senior citizens in the community, any parcel owned and occupied by a person 65 years of age or older shall be exempt from the Educational Excellence Tax upon proper application to the District. Anyone claiming an exemption must apply to the District on or before May 1, 2005, or May 1 of any succeeding assessment year. Any one application from a qualified applicant will provide an exemption for the parcel for the remaining term of the assessment so long as such applicant continues to qualify for the exemption.

ACCOUNTABLILITY PROVISIONS

Independent Annual Audit. Upon the levy and collection of the Educational Excellence Tax, the Board of Trustees shall cause an account to be established for deposit of the proceeds. For so long as any proceeds of the Educational Excellence Tax remain unexpended, the Superintendent or chief financial officer of the District shall cause an independent financial auditor to prepare a report to be filed with the Board of Trustees no later than December 31 of each year, commencing December 31, 2005, stating (1) the amount received by the District from the Educational Excellence Tax and the amount expended from those receipts in such year, and (2) the status of any projects or the 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 may determine, and may be incorporated into or filed with the annual budget, audit or other appropriate routine report to the Board of Trustees.

Specific Purposes. All of the purposes named in the measure shall constitute the specific purposes of the Educational Excellence Tax, and proceeds from the tax shall be applied only for such purposes.

LEVY AND COLLECTION

The Educational Excellence Tax shall be collected by the Sonoma County Treasurer-Tax Collector at the same time and manner and shall be subject to the same penalties as ad valorem property taxes collected by the Treasurer-Tax Collector. Unpaid taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. The collection of the Educational Excellence Tax shall not decrease the funds available from other sources of the District in any period from the effective date hereof.

"Parcel of taxable real property" shall be defined as any unit of real property in the District which receives a separate tax bill for ad valorem property taxes from the Sonoma County Treasurer-Tax Collector's Office. All property which is otherwise exempt from or on which are levied no ad valorem taxes in any year shall also be exempt from the Educational Excellence Tax in such year. Parcels owned and occupied by persons 65 years of age or older are exempt from the Educational Excellence Tax as described above.

Multiple parcels which are contiguous and are part of the one economic unit under the same name and ownership shall be charged as one parcel.

The District shall annually provide a list of parcels which the District has approved for a Senior Citizen Exemption from the Educational Excellence Tax as described above to the Sonoma County tax collection officials. The Sonoma County Assessor's determination of exemption or relief for any reason other than the Senior Citizen Exemption of any parcel from taxation shall be final and binding for the purposes of the Educational Excellence Act. Taxpayers wishing to challenge the County Assessor's determinationmust do so under the procedures for correcting a misclassification of property pursuant to Section 4876.5 of the California Revenue and Taxation Code or other applicable procedures. Taxpayers seeking a refund of Educational Excellence Taxes paid shall follow the procedures applicable to property tax refunds pursuant to the California Revenue and Taxation Code.

SEVERABILITY

The Board of Trustees hereby declares, and the voters approving this measure concur, that every section and part of this measure has independent value, and the Board of Trustees 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.