League of Women Voters of California Education Fund
	Sonoma County, CA November 6, 2012 Election
	Measure O Special Parcel Tax Sebastopol Union School District 2/3 Approval Required Pass: 4,797 / 72.3% Yes votes ...... 1,842 / 27.7% No votes See Also: Index of all Measures

Arguments For Measure O

Everyone knows the importance and value of having quality schools. From higher achieving students, to greater neighborhood safety, quality schools make a difference. However, because the state continues to reduce funding for public education, we need to do more to protect and maintain the quality of education. The Sebastopol Union School District relies on a local parcel tax for part of its funding. First enacted in 1993 and renewed in 1998 and 1995, funds have been used to support instructional opportunities including counseling and library services, fine and performing arts, and technology. Our children need your Yes vote on Measure O! If successful, Measure O will continue to provide a stable source of local funds to offset the uncertainty of state funding. With the kind of support provided by the funds from Measure O, our students can become well rounded, contributing members of the community. Without it, their educational experience will be compromised. If passed, Measure O will fund programs to improve local Sebastopol schools by protecting academic programs in reading, math, art and science, making health and safety improvements, maintaining student counseling services, retaining and/or rehiring certified staff members to maintain small class sizes, and providing books and instructional materials to students. Measure O makes financial sense and protects taxpayers. By law, all parcel tax funds must be spent locally and cannot be taken by the State. Measure O provides for an exemption for any parcel owned and occupied by a person 65 years of age or older. Also, spending will be reviewed and annually audited by an independent citizens' oversight committee. Measure O maintains academic programs, helps improve the education of local students, and maintains the quality of our community. That's something we can all support. Please join us and vote Yes on Measure O! s/ Jarold R. Warren Retired Educator s/ Diana Gardner Rich Local Nonprofit Executive s/ Eugene N. Nelson, Jr. Senior Minister-Community Church of Sebastopol s/ Mike Carey Community Volunteer SEBASTOPOL ELEMENTARY TEACHERS ASSOCIATION s/ Sara Morita-Gramm, Association President (No arguments against Measure O were submitted)

Full Text of Measure O

STATEMENT OF PURPOSES To provide local revenue that cannot be taken by the State and to aid in maintaining public education in our schools, the Sebastopol Union School District proposes to levy and collect a qualified special parcel tax as described below (see "SPECIAL TAX AND PROCEDURES" below), and to implement accountability measures in connection with the special parcel tax to provide oversight and accountability to ensure that funds are used to: Protect core academic programs in reading, writing, math and science; Retain teachers; Maintain student counseling services; Help protect the number of instructional days in the school year; and Provide books and instructional materials, including classroom technology. The Board of Trustees will utilize parcel tax proceeds for the purposes listed above, unless the Board of Trustees determines in any given year that changes in student population, fiscal constraints, or other changes in state or federal funding make doing so unfeasible or inadvisable. In any event, the Board of Trustees will not fund any program or reduction other than those listed above from the proceeds of the special parcel taxes. SPECIAL TAX AND PROCEDURES Special Tax Generally. Subject to two-thirds approval of the voters, the special tax of $76.00 per parcel shall be levied and collected for a period of eight (8) years, commencing July 1, 2013, and be collected by the Sonoma County Tax Collector at the same time as and along with, and shall be subject to the same penalties as general ad valorem taxes collected by said tax collector. Definition of Parcel. A parcel is defined as any unit of land in the District that receives a separate tax bill from the Sonoma County Tax Collector. However, with respect to any parcel that is classified by the Sonoma County Assessor as a timeshare property, for the purposes of levying and collecting the special tax against such parcels, to the extent permitted by law such levy shall be set in amount proportional to the percentage of the year owned by said timeshare. Exemptions. The following exemptions shall apply to the levy of the qualified special tax. Otherwise Exempt Property. All property that would otherwise be exempt from property taxes shall also be exempt from the parcel tax. Senior Citizen Exemption. An exemption shall be available to persons who are 65 years or older and own and occupy as a principal residence a parcel subject to the parcel tax. Supplemental Security Income Exemption. An exemption shall be available to persons who receive Supplemental Security Income ("SSI") for a disability regardless of age, and own and occupy as a principal residence a parcel subject to the parcel tax. Exclusive Procedures. The procedures described herein with respect to the levy and collection of the special tax and exemptions, and any additional procedures established by the Board of Trustees, shall be the exclusive claims procedure for claimants seeking an exemption, refund, reduction, or re-computation of the special parcel tax. Whether any particular claim is to be resolved by the District or by the County shall be determined by the District, in coordination with the County as necessary. The District's Board of Trustees shall adopt such additional or supplemental procedures as it deems necessary or convenient for the administration of the qualified special tax. ACCOUNTABILITY MEASURES Legally Required 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 special parcel taxes levied in accordance with this Measure: (a) the specific purposes of the special parcel tax shall be only those purposes identified above; (b) the proceeds of the special 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 special parcel taxes must be deposited; and (d) an annual written report shall be made by the District's chief fiscal officer to the Board of Trustees of the District showing (i) the amount of funds collected and expended from the proceeds of the special taxes and (ii) the status of any projects, programs, or purposes required or authorized to be funded from the proceeds of the special taxes, as identified above. Additional Accountability Measures. In addition to the accountability measures required by State law, an independent Community Oversight Committee shall be appointed by the Board of Trustees to provide fiscal oversight in order to ensure that said funds are spent for the purposes approved by the voters and to communicate with the public regarding the expenditure of said funds. The Community Oversight Committee will review the expenditures of these funds by the District and will report on an annual basis to the Board and to the community on how these funds have been spent. 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 parcel taxes will be reduced annually as necessary in order to restore such State or Federal funding. SEVERABILITY The Board of Trustees of the District hereby declares, and the voters by approving this measure concur, that every section, paragraph, sentence and clause of this measure has independent value, and the Board of Trustees and the voters would have adopted each provision hereof regardless of every other provision hereof. Upon approval of this measure 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.