League of Women Voters of California Education Fund
	Sonoma County, CA November 6, 2012 Election
	Measure X Fund Park and Recreation Initiative City of Petaluma 2/3 Approval Required Fail: 16,158 / 61.9% Yes votes ...... 9,950 / 38.1% No votes See Also: Index of all Measures

Arguments For Measure X

Arguments Against Measure X

Yes on Measure X for neighborhood parks and recreation! Measure X is a grassroots effort to improve parks, pools, and playgrounds in Petaluma! Measure X will cost homeowners only $1 per week! Citizens age 65 and over who own their homes will be exempt from this tax! Measure X will create safer, more attractive, more accessible local recreation facilities and opportunities for Petalumans of all ages. Measure X has tough fiscal accountability, including annual independent audits and citizens' oversight committee, to ensure that the money is spent as promised. The money from Measure X will only be spent locally, only as designated in the measure, and cannot be taken by the state. Yes on Measure X will make our neighborhood parks and playgrounds more accessible; renovate Petaluma Community Center at Lucchesi Park; modernize Cavanaugh and Petaluma Swim Centers; provide year round fields for adults and children at Prince Park; provide youth recreation as an alternative to gangs; increase river access and trails; provide major funding for East Washington Park; and maintain recreational facilities once they are constructed or repaired. Expected economic benefits of Measure X include: increased property values; business revenue; additional lodging and sales tax revenue from visitors attending sports events; increased user fees to maintain facilities; attraction of new businesses and residents; and a healthier and safer community. Yes on X benefits all Petalumans of all ages. Petaluma's investment in its parks and recreation facilities has lagged behind a growing demand, resulting in insufficient and under-maintained facilities. Measure X is Petaluma's best chance to save our parks. Support this fiscally responsible grassroots effort to improve local parks and to benefit local residents and our economy. Yes on X. For more information, see http://www.pfor.info. s/ Carl Wong Educator s/ Joanne Ferris Education Administrator s/ Neal Fishman Environmental Consultant s/ J. T. Wick Businessman PETALUMA RECREATION COMMISSION s/ Marjorie M. Helm, Chair Rebuttal to Arguments For The proponents are playing loose with the facts. Beware. Seniors over age 65 are not automatically exempt as the proponents' argument suggests. Rather, seniors are only "eligible" for the exemption if they file the proper forms and documentation with the proper government agency within an unspecified time period. It's a trap for the unwary. Miss the filing date or improperly complete the paperwork - pay the tax! The "tough fiscal accountability" is illusory. Indeed, a citizen oversight committee is created, but it has no teeth. The committee reports directly to the City Council and Parks Commission. It basically tells the fox how well he's guarding the henhouse. Telling the Council how it squandered the money after the money is gone does no one any good. Proponents say the measure provides funding to maintain the facilities. Nonsense. But don't take our word for it, read the ballot language. Even the City's own report on the fiscal impacts of the measure notes that "the proposed initiative does not provide separate maintenance funds." Tax assessments under Measure X will be as high as $500 per parcel imposing additional burdens on small, local businesses and struggling property owners, who will have to pass the tax along to tenants in the form of rent increases. The good intentions of the proponents simply cannot overcome the shortcomings: inadequate funds to build the projects, no funding for maintenance, no cap on the city's ability to raid the fund, and a toothless oversight committee. Vote no. SONOMA COUNTY TAXPAYERS' ASSOCIATION s/ Dan Drummond, Executive Director s/ Jack Atkin, President

Don't be misled, vote no. This measure imposes annual taxes of up to $500 per parcel. The $52 figure quoted by supporters is just the minimum. Further, the tax will not fully fund the projects specified; there remains a shortfall of over $2 million. It gets worse. Despite the claims of supporters, there are no provisions in the measure for ongoing operating or maintenance costs, the lack of which assures that these projects will soon fall into disrepair. The measure also allows city officials to charge "administrative" expenses to the separate accounts in which the monies are maintained. No cap is placed on city officials' ability to exploit this loophole and raid the fund for purposes not intended by voters. City officials continue to divert parks money to pay for skyrocketing employee pension costs. While parks funding has decreased from $5.3 million in 2008 to less than $2 million today, pension costs have soared from $5 million in 2004 to over $14 million currently. And new contracts just signed with our police officers and firefighters guarantee them the same levels of compensation and benefits that led to the current financial crisis. Instead of correcting this imbalance, you are being asked to pay more. City officials will point to the adoption of two-tiered plans, which impose lower pay and benefits on the next generation of workers, as evidencing their commitment to long-term pension reform. But placing 100% of the burden onto our children is not pension reform, it's passing the buck and we should be ashamed for doing it. This measure simply hands irresponsible city officials a fresh pile of money to replace the money they took from the parks budget to pay for public employee salaries and benefits. Don't give it to them. Vote No! SONOMA COUNTY TAXPAYERS' ASSN. s/ Dan Drummond, Executive Director s/ Pierre Miremont Petaluma Small Businessman, Manufacturer SONOMA COUNTY TAXPAYERS' ASSN. s/ Jack Atkin, President s/ Michael Lind Property Owner/Business Owner Rebuttal to Arguments Against Don't let Measure X opponents scare you with skewed numbers. Petaluma has 19,747 taxable parcels. Over 92% of those parcels - 18, 274 to be exact - are single- family residential parcels that Measure X would tax $52 a year. The $500 tax rate opponents cite applies only to 33 large apartment complexes, less than two-tenths of one percent of taxable parcels. Measure X will fully fund desperately needed repairs to trails, pools, tennis courts, parks and playgrounds across Petaluma and build the first phase of East Washington Park. Measure X will provide funds, enabling community groups to secure matching funding through grants and outside sources to complete projects, such as the Yearsley River Heritage Center, saving taxpayers money. Measure X provides funds for maintenance. Project improvements will reduce maintenance costs; all-weather fields at Prince Park will require neither water nor mowing. The ability to use fields year-round will generate increased revenue. Improvements to pools will expand access, increasing revenue. Measure X's anticipated administrative costs are processing of senior exemptions, putting projects out to bid, and independent audits for the Citizens Oversight Committee, which is not appointed by City Council. These audits will ensure only reasonable expenses are paid to the City. Measure X is not about pension reform. Our recreation facilities cannot wait until pension issues are resolved. Even in good economic times, recreation facilities were under-maintained and insufficient. Measure X is a fiscally responsible grassroots effort that will improve local parks, benefit residents, and boost our local economy. FRIENDS OF THE PETALUMA RIVER s/ Elizabeth Howland, Executive Director s/ Moe Jacobson Investment Advisor/Community Volunteer s/ William B. Wolpert Principal, Green Building Architects s/ Marja Tarr Analyst, UCSF PETALUMA PARENTS NETWORK s/ Heidi Rhymes, President

Full Text of Measure X

THE SAVE PETALUMA PARKS AND RECREATION INITIATIVE The people of the City of Petaluma do ordain as follows: Section 1. Chapter 4.50 is hereby added to Title 4 of the Petaluma Municipal Code, to read as follows: 4.50.010 TITLE. This chapter shall be known and referred to as "THE SAVE PETALUMA PARKS AND RECREATION INITIATIVE." 4.50.020 FINDINGS. The people of the City of Petaluma find and declare that: A. For many years, Petaluma's investment in its parks and recreation facilities has lagged behind a growing demand, resulting in insufficient recreational space and numerous facilities that are outdated, under maintained, and in disrepair. B. Petaluma's budget for park maintenance has been continually slashed, resulting in reduced staffing, public facilities maintained by volunteers, and the necessary suspension of important parks and recreation construction and renovation projects. C. Petaluma's inability to adequately fund the maintenance and repair of its parks and recreation facilities has contributed to the deterioration of playing surfaces on athletic fields and tennis courts, substandard hiking and biking trails, and the need for major repairs to recreation facilities, including, but not limited to, the Petaluma Swim Center and Petaluma Community Center. D. Improvements to Petaluma's parks and playgrounds will enhance access for all citizens, including the disabled. E. Throughout California, those communities which have invested in high quality parks and athletic facilities have attracted thousands of visiting families who attend sports festivals and tournaments, thereby generating revenue for hotels, shops, restaurants, and other local businesses, as well as contributing to city sales tax and lodging tax revenue. F. Realtors cite high quality parks and recreation facilities as a key decision factor for potential home purchasers or companies considering relocating their work force, resulting in increased property values for all Petaluma residents. G. Access to the performing arts and recreational programming, utilizing safe, available facilities, has been demonstrated to keep youth away from gangs and drugs by involving them in healthier pursuits. H. Petaluma has long been linked to the Petaluma River, and the David Yearsley River Heritage Center will improve river access, maintain that historical connection, and encourage the use of the river for recreation. I. Article XIII A, Section 4, Article XIII C, Section 2(d), and Article XIII D, Section 3(a) of the California Constitution; Article XII, Section 76 and Article XIV, Section 81 of the Petaluma City Charter; California Government Code sections 50077 and 53724; and California Elections Code section 9200 et seq. authorize cities to impose a special tax, and for such tax to become effective and enforceable if it receives the approval of two-thirds of the voters voting on the measure. 4.50.030 PURPOSE. The purpose of this chapter is to raise money from Petaluma property owners by assessing an annual parcel tax, and to use the proceeds of the tax solely to provide funding for the upgrading, renovating, repairing, updating and/or constructing of the following parks and recreation projects and programs, in the following approximate amounts: A. Aquatics facilities, including, but not limited to, those of the Cavanagh Center and the Petaluma Swim Center ($300,000). B. The Petaluma Community Center ($1,300,000). C. East Washington Park, including, but not limited to, athletic fields, children's play areas, and pedestrian and bicycle pathways ($6,122,000). D. Playgrounds, park facilities, and tennis courts, including, but not limited to, those in Meadow View, Arroyo, Miwok, McNear, Del Oro, and Lucchesi parks ($750,000). E. The Polly Klaas Performing Arts Center, including, but not limited to, infrastructure, seismic, safety, and ADA retrofitting, a re-built stage, and improved lighting, sound, seating, interior and exterior ($500,000). F. Hiking, running, and biking trails, including, but not limited to, those in Wiseman, Westridge, Walnut and LaTercera parks, and near the Marina ($350,000). G. Prince Park, including, but not limited to, the installation of artificial turf fields ($2,100,000). H. The David Yearsley River Heritage Center ($500,000). 4.50.040 IMPOSITION OF PARCEL TAX. There is hereby imposed a tax on all Owners of parcels in Petaluma for the privilege of using municipal services and the availability of such services. The tax imposed by this chapter shall be assessed on the Owner unless the Owner is by law exempt from taxation, in which case, the tax imposed shall be assessed on the holder of any Possessory Interest in such parcel, unless such holder is also by law exempt from taxation. The tax is imposed as of July 1 of each year on the person who owned the parcel or possessory interest on that date, except as otherwise provided for herein. A. Base Amount of Tax. The tax hereby imposed shall be set as follows, subject to exemption as provided in section 4.50.050, below: (1) For owners of Single Family Residential Parcels, the tax shall be at the annual rate of $52.00 per parcel. (2) For owners of Multiple Residential Unit Parcels that contain two to four Residential Units, the tax shall be at the annual rate of $200.00 per parcel. (3) For owners of Multiple Residential Unit Parcels that contain five to ten Residential Units, the tax shall be at the annual rate of $425.00 per parcel. (4) For owners of Multiple Residential Unit Parcels that contain eleven or more Residential Units, the tax shall be at the annual rate of $500.00 per parcel. (5) For owners of Hotels and Motels, the tax shall be at the annual rate of $425.00 per parcel. (6) For owners of Bed & Breakfast facilities and Rooming Houses, the tax shall be at the annual rate of $200.00 per parcel. (7) For owners of Commercial - Unimproved parcels, the tax shall be at the annual rate of $52.00 per parcel. (8) For owners of Commercial - Improved parcels, the tax shall be at the annual rate of $365.00 per parcel. (9)For owners of Industrial - Unimproved parcels, the tax shall be at the annual rateof $52.00 per parcel. (10) For owners of Industrial - Improved parcels, the tax shall be at the annual rate of $365.00 per parcel. (11) For owners of Agricultural parcels, the tax shall be at the annual rate of $52.00 per parcel. (12) For owners of Miscellaneous parcels, the tax shall be at theannual rate of $365.00 per parcel. 4.50.050 EXEMPTIONS. A. Private, Parochial, and/or Special Schools. Private Schools, Parochial Schools and Special Schools are exempt from the taxes imposed by this chapter if their Owners complete and submit to the City on a timely basis a Private, Parochial, and/or Special School Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. B. Senior Citizens. Senior Citizens are exempt from the taxes imposed by this chapter if they own a single family residence and complete and submit to the City on a timely basis a Senior Citizen Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. C. Affordable Housing Projects. Affordable Housing Projects are exempt from 50 percent (50%) of the taxes otherwise imposed by this chapter if their Owners complete and submit to the City on a timely basis an Affordable Housing Project Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. The exemption shall apply in the same proportion that the Affordable Housing Project is exempted from ad valorem property taxes. D. Religious Institution Parcels. Religious Institution Parcels are exempt from the taxes imposed by this chapter if their Owners complete and submit to the City on a timely basis a Religious Institution Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. E. Governmental Parcels. Governmental Parcels are exempt from the taxes imposed by this chapter if their Owners complete and submit to the City on a timely basis a Governmental Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. F. Common Areas. Common Areas are exempt from the taxes imposed by this chapter if their Owners complete and submit to the City on a timely basis a Common Area Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. G. Non-profit service organizations which provide services to traditionally underserved community members are exempt from the taxes imposed by this chapter if they complete and submit to the City on a timely basis a Parcel Tax Exemption Claim form, with the required documentation, which form will be developed and provided by the City. 4.50.060. ACCOUNTABILITY MEASURES. A. CITIZEN OVERSIGHT COMMITTEE. An independent citizen oversight committee of five (5) members shall be appointed by the Petaluma Recreation, Music and Parks Commission as drawn from a pool of community nominations. The Oversight Committee shall include a representative of the Petaluma business community, an individual active in Petaluma's youth recreation programs, a representative of the Petaluma Service Alliance, and two other members. The Oversight Committee will review the expenditures funded by the tax in order to ensure that the funds are spent exclusively for the purposes approved by the voters. The Committee will be comprised of Petaluma residents who are payers of this tax and who are not employees or elected officials of the City or members of any other City Committee or Board. The Oversight Committee will meet quarterly throughout the term of the tax and publicly report quarterly to the Recreation, Music and Parks Commission and annually to the City Council on how the parcel tax funds have been spent. The Oversight Committee's meetings and records shall be open to the public in accordance with the Ralph M. Brown Act, California Government Code section 54950 and following, and the California Public Records Act, California Government Code section 6250 and following. The City Manager shall provide administrative support to the Oversight Committee and shall provide quarterly status reports to the Committee on the projects funded by the proceeds of the parcel tax. Proceeds from the parcel tax may be used to pay for costs incurred in providing support to the Oversight Committee. B. INDEPENDENT ANNUAL REVIEW. The City's chief fiscal officer shall prepare an annual report no later than January 1 of each year, setting forth the amount of funds collected and expended, and the status of any project or program required or authorized to be funded by the proceeds of this parcel tax. The annual report shall be filed with the City Council, posted on the City's website, and provided to the Oversight Committee. Proceeds from the parcel tax may be used to pay for this annual report. C. SPECIAL ACCOUNT. The City shall deposit all funds collected from the taxes imposed by this chapter into a special account and shall appropriate and expend such funds only for the specific purposes authorized by this chapter. 4.50.070 DUTIES OF CITY. A. It shall be the duty of the City to oversee the collection and receipt of all taxes imposed by this chapter. The City is charged with the administration and enforcement of this chapter, and shall create forms and other materials as required to administer this chapter and may adopt rules and regulations relating to such administration and enforcement. Proceeds from the parcel tax may be used to pay for the City's costs of collection, receipt, administration and enforcement of taxes imposed by this chapter. B. The City shall ensure that taxes collected under this chapter are spent as prescribed in this chapter. C. The City may authorize Sonoma County to collect the taxes imposed by this chapter in conjunction with and at the same time and in the same manner as the County collects property taxes for the City. If the City elects to authorize Sonoma County to collect the tax, penalties and interest shall be those applicable to the nonpayment of property taxes. Proceeds from the parcel tax may be used to pay for any charges assessed by Sonoma County for collection of the taxes imposed by this chapter. D. The City, or its designee, is hereby authorized to examine assessment rolls, property tax records, and records of Sonoma County and of Petaluma deemed necessary in order to determine ownership of Parcels and computation of the taxes imposed by this chapter. E. The City, or its designee, is hereby authorized to examine the books, papers and records of any person subject to the tax imposed by this chapter for the purpose of verifying the accuracy of any petition, claim or return filed and to ascertain the tax due. The City, or its designee, is hereby authorized to examine any person, whether as parties or witnesses, under oath, for the purpose of verifying the accuracy of any petition, claim or return filed or to ascertain the tax due under this chapter, whenever it believes such persons have knowledge of such matters, and for this purpose may compel the production of books, papers, and records. The refusal of such examination by any person subject to the tax shall be deemed a violation of this chapter and of this code and subject to any and all remedies specified herein. 4.50.080 COLLECTION OF TAX. A. The tax levied and imposed by this chapter shall be due and payable on July 1 of each year, beginning with fiscal year 2013-2014 (commencing on July 1, 2013), through and including fiscal year 2027-2028, the final year in which the tax shall be levied (ending on June 30, 2028), but each year's payment may be paid in two installments due no later than December 10 and April 10. B. The tax shall be delinquent if the City does not receive it on or before the delinquency date set forth in the notice mailed to the Owner's address as shown on the most current assessment roll of the Sonoma County Auditor-Controller-Treasurer-Tax Collector, and the tax shall be collected in such a manner as the City may decide. The City may place delinquencies on a subsequent tax bill. C. Penalties invoked for failure to pay this tax shall be consistent, both in amount and means of collection, with penalties enforced for all similar taxes as determined by the City. D. The amount of any tax, penalty, and interest imposed under the pro- visions of this chapter shall be deemed a debt to the City. Any person owing money under this chapter shall be liable to the City in an action brought in the name of the City for the recovery for such amount. E. Whenever the amount of any tax, penalty, or interest imposed by this chapter has been paid more than once, or has been erroneously or illegally collected or received by the City, it may be refunded provided a verified claim in writing, stating the specific ground upon which such claim is founded, is filed with the City within one year of the date of payment. The claim shall be filed by the Person who paid the tax or such person's guardian, conservator or the executor of her or his estate. No claim may be filed on behalf of other taxpayers or a class of taxpayers. Such claims shall be on forms and in the manner and time set forth in procedures established by the City, and shall be reviewed by the City Manager. If the claim is approved by the City Manager, the excess amount collected or paid may be refunded or may be credited against any amounts then due and payable from the Person from whom it was collected or by whom paid, and the balance may be refunded to such Person, his/her administrators or executors. Filing a claim shall be a condition precedent to legal action against the City for a refund of the tax. 4.50.090 EFFECTIVE DATE. In accordance with California Elections Code section 9217, after completion of the canvass by the City Clerk and certification of the election results to the City Council showing that at least two-thirds of Petaluma voters voted in favor of this chapter, this chapter shall be considered as adopted upon the City Council's declaration of the election results, and shall go into effect 10 days later. 4.50.100 ROLE OF CITY COUNCIL. A. The City Council is hereby authorized to promulgate such regulations as it shall deem necessary in order to implement the provisions of this chapter, as long as they are consistent with the chapter's purpose. B. The tax rates may not be increased by action of the City Council without voter approval, but the City Council may make any other changes to this chapter as are consistent with its purpose as defined in section 4.50.030 and recommended by the Citizens Oversight Committee. 4.50.110 SAVINGS CLAUSE. If any provision, sentence, clause, section or part of this chapter is found to be unconstitutional, illegal or invalid by a court of competent jurisdiction, such unconstitutionality, illegality, or invalidity shall affect only such provision, sentence, clause, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this chapter. It is hereby declared that the voters would have adopted this chapter had such unconstitutional, illegal or invalid provision, sentence, clause, section or part thereof not been included herein. If any tax imposed by this chapter is found to be unconstitutional, illegal or invalid by a court of competent jurisdiction, the amounts, services, programs and personnel required to be funded from such tax shall be reduced proportionately by any revenues lost due to such unconstitutionality, illegality or invalidity. 4.50.120 LIBERAL CONSTRUCTION. The provisions of this chapter shall be liberally construed to effectuate its purposes. 4.50.130 CONFLICTING BALLOT MEASURES. In the event that this chapter and another measure or measures relating to the same subject matter appear on the same City-wide ballot, the provisions of the other measure or measures shall be deemed in conflict with this chapter. In the event that this chapter receives a greater number of affirmative votes than the other measure or measures, the provisions of this chapter shall prevail over conflicting provisions in any other measure, and the conflicting provisions of the other measure or measures shall be null and void. 4.50.140 DEFINITIONS. For purposes of this chapter, the following terms shall be defined as set forth below: A. "Affordable Housing Project" shall mean a project for very low, low, or moderate income housing in accordance with California Health and Safety Code section 33334.2 that is owned and operated by a nonprofit organization recognized as such by the United States Internal Revenue Service and the State of California Franchise Tax Board, or otherwise exempt from taxation pursuant to California Revenue and Taxation Code section 214, and which is subject to resale restrictions and/or a rental regulatory agreement approved by the City of Petaluma. B. "Agricultural Parcel" shall mean a parcel that is used primarily for agricultural purposes. C. "Bed & Breakfast Facility" shall mean a parcel that contains one or more residential units or rooms which are rented to guests, usually on a short-term basis, and which rental includes breakfast. D. "Building" shall mean any structure having a roof supported by columns or by walls and designed for the shelter or housing of any person, chattel or property of any kind. The word "Building" includes the word "structure." E. "Commercial - Improved Parcel" shall mean a parcel that is used for commercial, as opposed to residential or other purposes, and which is improved such that it has the ability to generate revenue for its owner. F. "Commercial - Unimproved Parcel" shall mean a parcel that is intended to be used for commercial, as opposed to residential or other purposes, but which is not improved. G. "Common Area" shall mean an area of land that is available for use by a group of people and their guests, such as tenants in an apartment complex, owners in a condominium complex, or owners in a gated community. Examples of common areas include lobbies, corridors, stairways, elevators, parking lots, driveways, laundry rooms, swimming pools, and tennis courts. H. "Family" shall mean one or more persons related by blood, marriage, domestic partnership, or adoption, and all unrelated persons who are living together in a single residential unit and maintaining a common household. l. "Governmental Parcel" shall mean a parcel that is owned by the Federal, State, Local, or other government entity. J. "Industrial - Improved Parcel" shall mean a parcel that is used for industrial, as opposed to residential or other purposes, and which is improved such that it has the ability to generate revenue for its owner. K. "Industrial - Unimproved Parcel" shall mean a parcel that is intended to be used for industrial, as opposed to residential or other, purposes but which is not improved. L. "Miscellaneous Parcel" shall mean a parcel that is not otherwise defined herein. M. "Multiple Residential Unit Parcel" shall mean a parcel zoned for a Building, or those portions thereof, which accommodates or is intended to contain two or more residential units. N. "Non-Residential" shall mean all parcels that are not classified by this chapter as Residential Parcels, and shall include, but not be limited to, parcels for industrial, commercial and institutional improvements, whether or not currently developed. O. "Owner" shall mean the Person having title to real estate as shown on the most current official assessment role of the Sonoma County Auditor-Controller-Treasurer-Tax Collector. P. "Parcel" shall mean a unit of real estate in Petaluma as shown on the most current official assessment role of the Sonoma County Auditor-Controller- Treasurer-Tax Collector. Q. "Parochial School" shall mean a school that is not a public school and that is owned by one or more religious institutions. R. "Person" shall mean an individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit. S. "Possessory Interest" shall mean possession of, claim to, or right to the possession of, land or improvements and shall include any exclusive right to the use of such land or improvements. T. "Private School" shall mean a school that is neither a parochial school, a public school nor a special school and that is owned by one or more private owners. U. "Religious Institution Parcel" shall mean a parcel owned by a religious institution such as a church, synagogue, temple or mosque. V. "Residential Unit" shall mean a Building or portion of a Building designed for or occupied exclusively by one Family. W. "Rooming House" shall mean a parcel that contains one or more residential units or rooms which are rented to boarders, usually on a long-term basis. X. "Senior Citizen" shall mean an individual person aged 65 or older as of January 1, 2013. Y. "Single Family Residential Parcel" shall mean a parcel zoned for single family residences, whether or not developed. Z. "Special School" shall mean a school that is neither a public school nor a private school and that primarily serves special needs students. Section 2. BALLOT QUESTION. Each ballot used at the election for this parcel tax shall have printed therein, in addition to any other matter required by law, the following: Measure___. Shall the City of Petaluma enhance specific park and recreation projects by making safety improvements to trails and fields, making playgrounds more handicapped accessible, repairing and replacing outdated and deteriorating facilities, and by establishing new recreational opportunities through the levy of a fifteen-year parcel tax of $52 annually for single family homes, with specified amounts for multi-family, commercial, industrial, and other properties, with an exemption for senior citizens and others, with all resulting revenue to remain local and exempt from state use, and with annual audits and supervision by an independent citizens' oversight committee? Yes No Section 3 REPEAL. This measure shall expire, be repealed and of no further effect without further action by the people or the City on July 1, 2031 unless extended by the City or the people in accordance with applicable law.