BALLOT MEASURE J
INTRODUCTION
“To maintain small class sizes structured in appropriate
multi-grade classroom configurations, provide
competitive salaries for teachers and staff, offer
instructional programs that support diverse learners
in achieving educational goals, and fund school operations
essential to ensuring these accomplishments,
should Nicasio School District maintain its
parcel tax commencing July 1, 2025 for a period of
ten (10) years, with a 3% annual cost of living adjustment
for each year after the date of commencement,
with an exemption for resident property owners 65
and older?”
This parcel tax shall be at the rate of $ 748.21 for
the first year, with a 3% annual cost of living increase
to be applied annually per parcel for a period of ten
(10) years, through June 30, 2035. An exemption
from the special tax will apply to the following taxpayers
who file with the District an annual application for
exemption no later than May 1:
- Persons who are 65 years of age or older.
STATEMENT OF PURPOSES
To provide local revenue that cannot be taken
by the State and to aid in maintaining exceptional
public education in our community school, the Nicasio
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:
Maintain small class sizes structured
in appropriate multi-grade classroom
configurations, provide competitive
salaries for teachers and staff,
offer instructional programs that
support diverse learners in achieving
educational goals, and fund school
operations essential to ensuring these
accomplishments.
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 $ 748.21 per
parcel shall be levied and collected for a period of
ten (10) years, commencing July 1, 2025, and be collected
by the Marin 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 Marin County Tax Collector.
Exemptions. All property that would otherwise
be exempt from property taxes will also be exempt
from the qualified special 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.
EXEMPTIONS
Senior Citizen. resident property owner age
65 and older in the Nicasio School District may
apply for a special tax exemption on a parcel
owned by said resident who occupies said parcel
as the person’s primary residence. Any senior
claiming an exemption must apply directly to the
District on or before July 1, 2025 or before May 1
of any succeeding tax year. Any one approved
application from a qualified applicant will provide an
exemption for the parcel for the remaining term of
the parcel tax assessment so long as such
applicant continues to qualify for the exemption.
Otherwise Exempt Property. All property that
would otherwise be exempt from property taxes shall
also be exempt from the education parcel 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.
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.