League of Women Voters of California Education Fund
	Contra Costa County, CA November 5, 2013 Election
	Measure B Parcel Tax Moraga School District 2/3 Approval Required Pass: 3969 / 68.36% Yes votes ...... 1837 / 31.64% No votes See Also: Index of all Measures

Arguments For Measure B

Arguments Against Measure B

Moraga schools are among the best in California. Student test scores rank near the top statewide. Exceptional teachers, challenging programs and support from the community contribute to high student achievement. Our outstanding schools protect local property values and contribute to the quality of life in Moraga. Unfortunately, cutbacks in funding threaten the quality of our local schools. Over the past five years, our schools have lost $11.3 million in State funding. Cuts of this magnitude threaten every Moraga school and educational program. Last year, Measure A, which would have provided additional funding for Moraga schools, was supported by 65% of voters but failed to achieve the required 66.7% support. In response, and to protect core academic programs: the Education Foundation increased its contributions; the district maintained a scaled-back instructional program; and the board reduced the amount of the proposed tax and made it temporary (6 years only) as opposed to permanent. Measure B will provide vital funding to preserve: Core academic programs in math, science and technology Manageable class sizes Funding for art and music programs Safe and well-maintained schools School libraries and up-to-date classroom technology The ability to attract and retain the most qualified teachers Measure B funds must be spent locally to benefit Moraga children. NO funds can be taken away by the State or used for other purposes. Every penny goes to support classroom instruction; no money will be used for administrators' salaries. Measure B funds can only be used for programs approved by the voters. Maintaining exemplary school programs is an investment in our community. All money raised by Measure B stays in Moraga. Parents, teachers, and community and business leaders support Measure B. Please Vote YES on Measure B. Dave Trotter, Mayor, Town of Moraga Edy Schwartz, Retired Executive Director, Moraga Chamber of Commerce Diana Obrand, Past President, Moraga Education Foundation Tara Rochlin, Parent, Business Leader John Haffner, Moraga Citizen of the Year

None filed.

Full Text of Measure B

EXHIBIT A (to Resolution 14-13) FULL TEXT OF SPECIAL TAX MEASURE FOR MORAGA SCHOOL DISTRICT TO PROTECT QUALITY OF SCHOOLS AND PREVENT FURTHER REDUCTIONS IN CURRENT ACADEMIC PROGRAMS INTRODUCTION This measure provides the additional funding required to protect and maintain a quality educational program in the Moraga School District. For several years, the State Legislature has not fully-funded the District to provide a quality educational program, and meet the high expectations of the community, and the District is committed to eliminating all deficit spending and to maintaining a balanced budget. Having exhausted all feasible means of generating funds to finance basic programs, including the current parcel tax and donations from the Moraga Education Foundation and the PTAs, the District may now be forced to further reduce basic educational services. The District's projected revenue for the foreseeable future is inadequate and without a new source of revenue, the District must eliminate and reduce educational programs. Therefore, the District's Governing Board believes that a qualified special tax measure is necessary to maintain quality education for the students of the District. PURPOSE: To maintain the high quality of Moraga schools and continue funding for effective math, science, music and arts programs; maintain manageable class sizes; keep schools safe and well maintained; keep school libraries open; keep classroom technology up-to-date; and attract and retain the best qualified teachers; the Moraga School District shall levy a temporary six-year $192 parcel tax with an exemption for low-income seniors, independent audits, and with all funds staying local to benefit Moraga students. The District intends to use funds collected pursuant to this measure to help finance all of the programs listed above, unless the District Governing Board determines in any given year that changes in student population, fiscal constraints, or other changes in state or federal funding make doing so infeasible or inadvisable. Upon approval of two-thirds of those voting on this measure, the District shall be authorized to levy a qualified special tax of $192 per year on each parcel of taxable real property in the District, as defined below, for a period of six (6) years, commencing July 1, 2014. RATE AND PROCEDURE The special tax shall be levied on all parcels of property in the Moraga School District, except parcels that are otherwise exempt from taxation. The special tax shall be levied at the rate of One-Hundred-Ninety-Two Dollars ($192) per parcel on all residential, commercial, industrial and institutional parcels, whether such parcels are improved or unimproved. Parcels shall be determined according to the records of the Town of Moraga. Currently, the law provides that the following parcel categories (listed by Contra Costa County Assessor's Parcel Identification Code and parcel description) are to be exempt from this special tax: Code 10 - Vacant unbuildable Code 70 - Convalescent hospitals and rest homes Code 71 - Churches Code 72 - Schools Code 74 - Cemeteries Code 75 - Fraternal and service organizations Code 76 - Retirement housing complex Code 77 - Cultural uses (libraries) Code 78 - Parks and playgrounds Code 79 - Government owned parcels Code 80 - Mineral Rights Code 81 - Private roads Code 87 - Common area parcels (in PUDs) The District's Governing Board may adopt such additional or supplemental procedures, as it deems necessary or convenient for the administration of the special tax. EXEMPTIONS In order to provide tax relief to those members of the Moraga community most in need, any parcel owned and occupied by a low-income person 65 years of age or older shall be exempt from the tax upon application to the District. The exemption shall be available annually pursuant to procedures prescribed by the Governing Board or otherwise as required by law or the Contra Costa County Tax Collector. A "low-income person" is a member of a "very low income household" as defined by California Health and Safety Code Section 50105. Under current law, this means any household whose income does not exceed 50 percent of the area median income, adjusted for family size and revised annually. ACCOUNTABILITY AND COMPLIANCE MEASURES 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 special taxes levied in accordance with this Measure: (a) Proceeds of this special tax shall be deposited into a Fund which shall be kept separate and apart from other Funds in the District and shall be applied only as set forth in this Measure. (b) An Annual Report, including the revenues generated by this special tax and the expenditures of these monies and the status of any projects funded by these monies, shall be filed by the chief fiscal officer of the District with the Governing Board no later than January 1 of the year following the fiscal year during which the monies were expended. (c) In addition, an oversight committee of citizens will be appointed or designated by the Governing Board to ensure that the special tax proceeds are spent for their authorized purposes, and to report annually to the Governing Board and the public regarding the expenditure of such funds. PROTECTION OF FUNDING Current law forbids any decrease in State or Federal funding to the District because of the District's adoption of a parcel tax. However, if any such funds are reduced because of the adoption of this parcel tax, then the amount of the special taxes will be reduced annually as necessary in order to restore such State or Federal funding.