League of Women Voters of California Education Fund
	Alameda County, CA November 3, 2009 Election
	Measure J Parcel Tax Combining Existing Parcel Taxes Albany Unified School District Parcel Tax - 2/3 Approval Required Official Final Results Pass: 3,011 / 77.34% Yes votes ...... 882 / 22.66% No votes See Also: Index of all Measures

Arguments For Measure J

ARGUMENT IN FAVOR OF MEASURE J MEASURE J - COMBINED TAXES In light of the serious reductions to the Albany schools budget because of the California state budget crisis, MEASURE J IS DESIGNED TO STABILIZE, WITHOUT INCREASING, EXISTING LOCAL FUNDING FOR THE SCHOOLS. The measure reduces local taxes for seniors and low income families, a small but welcome help during difficult economic times. Albany currently has three separate special schools taxes. Each has slightly different rules and exemptions. Because of drastic state budget cuts to schools, Albany is now dependent on this local funding wisely approved by Albany voters in the past. One of these taxes is set to expire in 2013, which means thatAlbany schools are faced with additional budget cuts of over 2 million dollars at a time when we can least afford it. Measure J will stabilize local funding for the schools and help the community. It: Combines the three existing taxes, WITHOUT INCREASING ANY TAXES, into one, uniform tax with annual adjustments for inflation. Prevents the expiration of one tax, saving the schools 2 million dollars that are desperately needed to maintain the high quality of education in Albany. Extends exemptions on all local schools taxes to seniors and low income families: A REDUCTION IN TAXES of $132 per year for seniors and $288 per year for low income families. Maintains funding for science, technology, athletics, and foreign language courses, including smaller than state average class sizes, library and mental health services at every site, and safe facilities throughout the district. The combined measure also provides for an annual audit so the community will always know that funds are being spent effectively as intended. Measure J needs a 2/3 vote to pass. Thank you for your YES vote! Working together our community can survive and thrive in these tough times. s/David Glasser President, Albany Unified School District Board of Education s/Dr. Patricia Low Albany Unified School District Board of Education s/Marge Atkinson Albany Mayor s/Ricky G. Freed Past President, Albany P.T.A. Council s/Loring Barker President, Albany Teachers Association (No arguments against Measure J were submitted)

Full Text of Measure J

ALBANY UNIFIED SCHOOL DISTRICT LOCAL EDUCATION PROTECTION ACT OF 2009 This Proposition may be known and referred to as the "Albany Unified School District Local Education Protection Act of 2009ý" or as "Measure J". FINDINGS A superior and comprehensive K-12 education program delivers many long-lasting benefits and advantages to all the children and residents of a community. It is essential that the Albany Unified School District (the "District") have stable funding sources to maintain its quality academic programs, including librarians; student mental health services; courses in science, technology, arts, music, and foreign language; and athletics, including extra-curricular activities; and will help preserve small class sizes and allow the District to attract and retain highly qualified teachers; Perpetual California State budget problems threaten the District's many successful educational programs with an increasingly uncertain fiscal future. However, local voters and taxpayers have provided strong support of the District's schools with parcel tax measures since 1987. The District's three current parcel tax programs, passed in 1987, 1999, and 2005, contain inconsistent rates and terms, and do not all contain exemptions and rebates for seniors and low-income residents. In addition, the District's Measure A approved by voters in November, 2005, will expire in 2012 if not re-approved, leaving critical educational programs at risk in the near future. By combining, replacing and re-enacting all existing parcel taxes, local voters can ensure that our schools will receive a stable, reliable, local source of funding, while treating all taxpayers equally and fairly. TERMS Upon approval of two thirds of those voting on this Proposition, the District shall be authorized to levy a qualified special tax (education parcel tax) commencing on July 1, 2010 at the rate of $555 per year on each residential unit, as defined in this section. On each parcel of nonresidential property, the qualified special tax shall be levied commencing on July 1, 2010 at the rate of $0.11 per square foot of land area or $555 per parcel, whichever is greater. The education parcel tax authorized by this Proposition shall replace the three existing special taxes approved by the voters of the District in 1987, 1999 and 2005, and the initial rate of the education parcel tax is equal to the 2009-10 combined rate of the three replaced taxes. In the event that this Proposition is not approved by the requisite vote, the existing parcel taxes shall continue in effect until their scheduled expiration, if any. Under no circumstances shall the education parcel tax approved in this Proposition and any of the three existing measures be collected in the same year. To account for the impact of inflation on the cost of delivering the classroom programs and student services supported by the education parcel tax, the tax rate and maximum tax shall be adjusted annually as the Board of Education shall determine, commencing July 1, 2011, by no more than the average of the reported monthly or other periodic percentage changes in the Consumer Price Index-All Urban Consumers, San Francisco-Oakland-San Jose area (Series CUURA422SA0) over the prior twelve months, as of April of each year, as published by the U.S. Bureau of Labor Statistics, rounded to the nearest dollar. If in any year, that index is not available, the rate will be adjusted based on the changes in the Consumer Price Index - All Urban Consumers (CPI-U). "Residential unit" shall mean any building or portion thereof which is intended and legally permitted to be occupied by not more than one family, whether or not then inhabited, with facilities for living, sleeping, cooking and eating, and having only one kitchen. "Nonresidential property" shall mean all real property not used for dwelling purposes. The nonresidential property portion of any parcel that includes one or more residential units shall be taxed at the nonresidential property rate. PURPOSES Moneys raised under this Local Education Protection Act shall be authorized to be used only to provide financial support to local school programs in accordance with priorities established by the Board of Education and to the extent of available funds, including but not limited to: hire and retain librarians; provide student mental health services; offer courses in science, technology, arts, music, and foreign language; offer athletics, including extra-curricular activities; preserve small class sizes; attract and retain highly qualified teachers; and to provide other financial support to the extent of available funds to maintain and support the District's academic programs and facilities, including the purchase of instructional equipment, materials and supplies. EXEMPTIONS AND REBATES The exemptions and rebate provided for below shall be available pursuant to procedures to be prescribed by the Board of Education or otherwise as required by law or by the Alameda County Tax Collector. A. Senior Exemption. Any parcel owned and occupied by a person 65 years of age or older shall be exempt from the education parcel tax upon proper application to the District. Senior citizens with a current valid exemption from the District's education parcel taxes shall continue to be exempt and not be required to reapply. B. Low-Income Homeowner Exemption. Any parcel containing a single residential unit owned and occupied by a person or persons whose combined family income from all sources for the previous calendar year is at or below the income level qualifying as "low income" or "very low-income" for a family of such size under Section 8 of the U.S. Housing Act of 1937 [42 U.S.C. 1437 et seq.], for such year, shall be exempt from the education parcel tax upon proper application to the District. C. Low-Income Renter Rebate. Any person who is the tenant of record in a rental unit not exempt from the education parcel tax and whose combined family income, from all sources for the previous calendar year, is at or below the income level qualifying as "very low-income" or "low income" for a family of such size under Section 8 of the U.S. Housing Act of 1937 [42 U.S.C. 1437 et seq.], for such year shall be eligible to receive a rebate in the amount of the special tax imposed by this Proposition on the rental unit in which he or she resides, upon proper application to the District. ACCOUNTABILITY PROVISIONS Annual Audit. Upon the levy and collection of the education parcel tax, the Board of Education shall cause an account to be established for deposit of the proceeds, pursuant to Government Code Section 50075.1. For so long as the tax is collected, the Superintendent 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, 2010, stating (1) the amount collected and expended in such year, and (2) the status of any projects or description of any programs funded. 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 this Proposition shall constitute the specific purposes of the education parcel tax, and proceeds thereof shall be applied only for such purposes. LEVY AND COLLECTION The education parcel tax shall be collected by the Alameda County Treasurer-Tax Collector at the same time and in the same 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 education parcel tax shall be due with respect to every parcel of real property in the District which receives a separate tax bill for ad valorem property taxes from the Alameda 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 education parcel tax in such year. In addition, parcels may be exempt from the education parcel tax as described above under "EXEMPTIONS AND REBATES". The District shall annually provide a list of parcels to the Alameda County tax collection officials which the District has approved for an exemption in accordance with this Proposition. The Alameda County Assessor's determination of exemption or relief for any reason of any parcel from taxation, other than through either of said exemptions, shall be final and binding for the purposes of the education parcel 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 any tax paid shall follow the procedures applicable to property tax refunds pursuant to the California Revenue and Taxation Code. PROTECTION OF FUNDING In the event the Congress or State Legislature enacts any law, or the U.S. Department of Education, or the State Department of Education or State Board of Education adopts any rule, providing that other funding to which the District would otherwise be entitled will be reduced as a result of the District's income from the education parcel tax, the Board of Education may take action as soon as practicable to reduce the amount or rate of the education parcel tax such that the amount collected will not cause such other funding to be reduced. SEVERABILITY The Board of Education hereby declares, and the voters by approving this Proposition concur, that every section, paragraph, sentence and clause of this Proposition 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 Proposition 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. END OF FULL TEXT OF MEASURE.