Ballot Question

“To continue local school funding, reduce the impact of budget cuts, attract/retain teachers/staff, support students struggling with the basics, maintain textbooks/instructional materials, keep class sizes small, maintain music/art education, keep school libraries open, and fund other educational programs, shall Mountain View Whisman School District extend and increase its expiring tax based on square footage of parcels described in the voter pamphlet, for 8 years with independent oversight, exemptions for seniors and all funds staying locally?”

MEASURE C

Mountain View Whisman School District

INTRODUCTION AND PURPOSE

To continue to provide local revenue that cannot be taken by the State and to maintain the high quality of neighborhood schools, the Mountain View Whisman School District (K-8) proposes to maintain its expiring education parcel tax for a period of 8 years, beginning July 1, 2009, based on the square footage of each assessor’s parcel located within the Mountain View Whisman School District, with an exemption available for senior citizens and persons on Supplemental Security Income, and to continue accountability measures in connection with the temporary levy that are over and above those required by law, including the appointment of an independent citizen oversight committee to provide oversight and accountability to ensure the funds are used to:

• Sustain high academic achievement and ensure student success as academic needs evolve by maintaining school libraries, small class sizes, outdoor education, music and arts programs, student leadership classes, after-school programs and by supporting English language learners;
• Expand class size reduction, offset reduced State funding for K-3 class size reduction, and lower class size for grades 4-8;
• Increase instructional time by providing intervention professionals at each school site, programming during school breaks, and Gifted and Talented Education (GATE) staff development and enrichment programming;
• Increase instructional time by providing after-school intervention professionals at each school site, programming during school breaks and Gifted and Talented Education (GATE) staff development and enrichment programming;
• Attract and retain highly qualified teachers by recruiting teachers with high demand skills and credentials;
• Provide program support for extra curricular/co-curricular activities;
• Protect the taxpayers’ investment in education and ensure District accountability by providing for taxpayer oversight and independent financial audits of revenues and expenditures.

AMOUNT OF EDUCATION PARCEL TAX; PERIOD OF ASSESSMENT

The education parcel tax shall be a tax levied on all parcels of taxable real property in the Mountain View Whisman School District (K-8) for eight (8) years based on the total number of square feet of each parcel, as follows:

The proceeds of the education parcel tax shall be deposited into a separate account created by the District.

DEFINITION OF “PARCEL”

For purposes of the special tax, the term “Parcel” means any parcel of land which lies wholly or partially within the boundaries of the Mountain View Whisman School District, that receives a separate tax bill for ad valorem property taxes from the Santa Clara County Assessor’s office. All property that is otherwise exempt from or upon which are levied no ad valorem property taxes in any year shall also be exempt from the education parcel tax in such year.

EXEMPTION FOR CONTIGUOUS PARCELS

For purposes of this special tax, any such “Parcels” which are (i) contiguous, (ii) used solely for owner-occupied, single-family residential purposes, and (iii) held under identical ownership may, by submitting an application of the owners thereof by June 15 of any year to the Board of Trustees of the Mountain View Whisman School District in accordance with rules and regulations adopted by the Board, be treated as a single “parcel” for purposes of the levy of this education parcel tax.

EXEMPTION OF SENIORS AND SSI RECIPIENTS

Pursuant to the California Government Code Section 50079 (b), any owners who are either receiving Supplemental Security Income for a disability, regardless of age, or who are 65 years of age or older of a Parcel used solely for owner-occupied, single-family residential purposes may obtain an exemption from the education parcel tax by submitting an application by June 15 of any year to the Board of Trustees of the Mountain View Whisman School District in accordance with rules and regulations adopted by the Board.

With respect to all general property tax matters within its jurisdiction, the Santa Clara County Assessor or other appropriate County tax official shall make all final determinations of tax exemption or relief for any reason, and that decision shall be final and binding. With respect to matters specific to the levy of the education parcel tax, including the Senior Citizen and SSI Exemptions and the classification of property for purposes of calculating the tax, the decisions of a District administrative review panel shall be final and binding.

REDUCTION IN TAX IF RESULT IS LESS OTHER GOVERNMENT SUPPORT

The collection of the education parcel tax is not intended to decrease or offset any increase in local, state or federal government sources that would otherwise be available to the Mountain View Whisman School District during the period of the education parcel tax. In the event that the levy and collection does have such an effect, the Mountain View Whisman School District shall cease the levy or shall reduce the education parcel tax to the extent that such action would restore the amount of the decrease or offset.

ACCOUNTABILITY 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 education parcel tax levied in accordance with this Measure: (a) the specific purposes of the education parcel tax shall be those purposes identified above; (b) the proceeds of the education parcel tax shall be applied only to those specific purposes identified above; (c) a separate, special account shall be created into which the proceeds of the education parcel tax must be deposited; and (d) an annual written report shall be made to the Board of Trustees of the District showing (i) the amount of funds collected and expended from the proceeds of the education parcel tax and (ii) the status of any projects or programs required or authorized to be funded from the proceeds of the education parcel tax, as identified above.

In addition to the accountability measures required by law, an independent citizen oversight committee shall be reappointed by the Board of Trustees to advise the Board on the expenditures funded by the measure in order to ensure that said funds are spent for the purposes approved by the voters. The oversight committee will monitor the expenditures of these funds by the District and will report on an annual basis to the Board and community on how these funds have been spent.