|INTRODUCTION AND PURPOSE
To protect Chabot College and Las Positas College from State budget cuts,
provide local funding that cannot be taken away by the State and preserve
affordable, quality education for students, Chabot-Las Positas Community
College District proposes to establish an education parcel tax for a period of
six years, beginning July 1, 2013, at the rate of $28 per year, on each
assessor's parcel located within the Chabot-Las Positas Community College
District, and to implement accountability measures in cOlIDection with the
temporary levy to ensure the funds are used to:
(a) update classrooms technology;
(b) maintain core academic classes such as math, science, and English;
(c) attract and retain high quality teachers;
(d) restore funding to increase the number of classes and lab offerings;
(e) prepare students to transfer to four-year colleges and universities in
a timely manner;
(f) maintain job training programs to help prepare adults for 21
Century jobs; and
(g) preserve student support services.
AMOUNT OF EDUCATION PARCEL TAX; PERIOD OF ASSESSMENT
The education parcel tax shall be $28 (or less as provided below) per year
for six (6) full years assessed against each parcel.
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 tenn "Parcel" means any parcel of land
which lies wholly or partially within the boundaries of the Chabot-Las
Positas Community College District, that receives a separate tax bill for ad
valorem property taxes from either the Alameda County or Contra Costa
County AssessorlTax Collector'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.
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 the owner
submitting evidence of such facts by June 15 of any year to the Board of
Trustees of the Chabot-Las Positas Community College District, be treated
as a single "parcel" for purposes ofthe levy of this education parcel tax.
REDUCTION IN TAX IF RESULT IS LESS OTHER GOVERNMENT
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 Chabot-Las Positas Community College
District during the period of the education parcel tax. In the event that the
levy and collection does have such an effect, the Chabot-Las Positas
Community College District shall cease the levy or shall reduce the
education parcel tax to the extent that such action would restore the amount
ofthe decrease or offset in other revenues.
EXEMPTIONS FROM THE TAX
Current applicable California law does not provide any exemptions from the
payment of the educational parcel tax, including exemptions for owners of
parcels who are either 65 years of age or older or receive Supplemental
Social Security income for a disability, regardless of age. However, in the
event applicable law changes during the tenn of this educational parcel tax,
the District intends to grant both seniors and disabled persons receiving SSI
an exemption, to the extent legally permissible.
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
Under no circumstances shall any of the proceeds of the educational special
parcel tax be used for administrators' salaries or benefits. Parcel tax
proceeds shall only be spent for Chabot College and Las Positas College.
In addition to the accountability measures required by State law, an
Oversight Committee shall be appointed by the Board of Trustees to
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