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 providing art and music programs, providing technology instruction, and making instructional materials available to all students. State law establishes accountability measures which apply to expenditure of the funds, which require filing of an annual report by the chief fiscal officer of the district stating the amount of funds collected and expended, and the status of any project required or authorized to be funded by the tax measure.

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 Twin Hills 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 J

Measure J is a renewal of these previous measures, with a $25 increase to keep up with the rising costs of staff and materials. Measure J will: (1.) Provide for music and art classes in the Twin Hills Union School District; (2.) Enhance the technology programs in our schools and upgrade where necessary the equipment and infrastructure; (3.) Increase funds for instructional materials, putting the best tools in the hands of the teachers.

Measure J will directly benefit students in the Twin Hills Union School District. None of these funds will be used for administrator salaries. Property owners in the district 65 years of age or older may apply for an exemption from Measure J. Those already exempt from the current parcel tax will also be exempt from Measure J.

The schools in the Twin Hills Union School District enjoy an admirable reputation for providing an excellent education. Test scores have consistently exceeded county, state and national averages. Our success is made possible by the voters in our district who value good schools and recognize the importance of education.

Measure J is an investment in the quality of education we provide our students as we prepare them for the future. We are proud of our educational programs and the students, teachers, staffs and parents that make up our school community.

Please support our schools and our students by voting Yes on Measure J.

s/ Heidi Gillen
West County Schools Supporter
s/ Pam Stafford, President
Twin Hills/Apple Blossom PTA
s/ Andy Pforsich, Fire Chief
Gold Ridge Fire District
s/ John G. Balletto
Balletto Vineyards

(No arguments against Measure J were submitted)

TERMS OF TWIN HILLS PARCEL TAX 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 $52 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 "TWIN HILLS PARCEL TAX OF 2005." To the extent such funds are available; proceeds of the TWIN HILLS PARCEL TAX OF 2005 shall be authorized to keep music and art programs, technology instruction and instructional materials available for all students.

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 TWIN HILLS PARCEL TAX OF 2005 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

Specific Purposes. All of the purposes named in the measure shall constitute the specific purposes of the TWIN HILLS PARCEL TAX OF 2005, and proceeds of the tax shall be applied only for such purposes.

LEVY AND COLLECTION

The TWIN HILLS PARCEL TAX OF 2005 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 TWIN HILLS PARCEL TAX OF 2005 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 TWIN HILLS PARCEL TAX OF 2005 in such year. Parcels owned and occupied by persons 65 years of age or older are exempt from the TWIN HILLS PARCEL TAX OF 2005 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 TWIN HILLS PARCEL TAX OF 2005 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 TWIN HILLS PARCEL TAX OF 2005. 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 TWIN HILLS PARCEL TAX OF 2005 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 by 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.