See Also: Index of all Measures

This measure proposes a special tax of $52.00 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 no more than eight years.

Proceeds of the tax would be placed in a special fund and could only be used for the purposes set out in the measure, which include restoring educational programs such as reading assistance for all students; restoring or maintaining vocal and instrumental music programs, library services, art and computer technology programs; and maintaining student counseling 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 Sebastopol 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 I

To adequately educate our students, we cannot rely solely on funds from the state. Measure I will continue to provide a stable source of local funds to offset the uncertainty of state funding. Measure I also provides for an exemption for any parcel owned and occupied by a person 65 years of age or older.

In order to provide reading assistance, counseling and library services, technology and fine and performing art instruction for our students, Measure I will renew the tax with an increase to $52 per year. Usage of the funds will be audited annually.

Measure I will support access to reading support and counseling services-and students will benefit educationally from library and technology resources and participation in fine and performing arts. With the kind of support provided by the funds from Measure I, our students can become well rounded, contributing members of the community. Without it, their educational experience will be compromised.

Passage of Measure I represents an investment in the future of our community as well as a commitment to the students who need us now. Please join us in voting Yes on Measure I.

s/ Melvin K. Davis
Retired City Manager
s/ Larry Robinson
Mayor of Sebastopol
s/ Diana Gardner Rich
Parent Volunteer
s/ Kim Caruso, Director
Sebastopol Community Center s/ Julie Aiello, President
Sebastopol Elementary Teachers Assn.

(No arguments against Measure I were submitted)

TERMS OF OUALITY EDUCATION 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 $52.00 per year on each parcel of taxable real property in the District for no more than 8 years, commencing July 1, 2005. The qualified special tax shall be known and referred to as the "Quality Education 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 Quality Education 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.

ACCOUNTABILITY PROVISIONS

Independent Annual Audit. Upon the levy and collection of the Quality Education Tax, the Board of Education shall cause an account to be established for deposit of the proceeds. For so long as any proceeds of the Quality Education 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 Education no later than December 31 of each year, commencing December 31, 2005, stating (1) the amount of Quality Education Tax received and expended in such year, and (2) the status of any projects or description of any programs funded from 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 of Education.

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

LEVY AND COLLECTION

The Quality Education 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 Quality Education 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 property taxes in any year shall also be exempt from the Quality Education Tax in such year. Parcels owned and occupied by persons 65 years of age or older are exempt from the Quality Education 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 Quality Education Act 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 Exemption of any parcel from taxation shall be final and binding for the purposes of the Quality Education Tax. Taxpayers wishing to challenge the County Assessor's determination must 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 Quality Education Taxes paid shall follow the procedures applicable to property tax refunds pursuant to the California Revenue and Taxation Code.

SEVERABILITY

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