MARINWOOD COMMUNITY SERVICES DISTRICT
MEASURE I: “To provide park, open space and street landscape maintenance, shall an ordinance be adopted to replace the existing special tax of $189.56 per parcel with a special tax of $189.56 per unit on each parcel within the Marinwood Community Services District, with an annual cost of living adjustment, and to increase the District appropriations limit by the amount of the proceeds received from the special tax?”
COUNTY COUNSEL’S IMPARTIAL ANALYSIS OF MEASURE I
MARINWOOD COMMUNITY SERVICES DISTRICT
SPECIAL TAX FOR PARK, OPEN SPACE AND STREET LANDSCAPE MAINTENANCE
This measure was placed on the ballot by the Marinwood Community Services District. Section 61121 of the California Government Code authorizes the District to place a special tax on all real property to be applied uniformly to all real property within the District, except that unimproved property may be taxed at a lower rate than improved property.
If this Measure is approved by a two-thirds vote, the Marinwood Community Services District shall replace the existing annual parcel tax of One Hundred Eighty-Nine Dollars and Fifty-Six Cents ($189.56) per improved parcel, to a tax of $189.56 per unit on each parcel within the Marinwood Community Services District, with an annual cost of living adjustment. If the measure passes, the Marinwood Community Services District appropriations limit will be increased by the amount of the proceeds received from the special tax.
STEVEN M. WOODSIDE
By s/Sheila Lichtblau, Deputy County Counsel
ARGUMENT IN FAVOR OF MEASURE I
In 2005, the voters of Marinwood Community Services District approved the current Special Tax for Park, Open Space and Street Landscape Maintenance. Measure I proposes to restructure how the existing tax is levied, from a “per parcel” basis to a “per unit” basis. Measure I is not a tax increase.
The vast majority of improved parcels within Marinwood Community Services District have historically contained a single household. As such, the existing tax has generally been collected on a “per household” basis. However, if continuing interest in the construction of additional housing – primarily consisting of multiple units on single parcels – within the District materializes, the result of receiving the existing tax on a per household basis would become compromised. Yet it is understood that residents of any new housing would also be enjoying our parks and open space that the existing tax is intended and needed to maintain.
Measure I applies uniformly, by law, to any individual unit on improved single parcels, whether they are commercial, retail, market-rate residential or affordable residential units. The proposed restructure does not unfairly hinder nor enable future development of any type. Rather, it seeks to ensure the District continues to receive the appropriate, needed and fair allocation of the special tax funds collected by this measure.
The vast majority of tax assessments on current District residents will remain unchanged by this proposed restructure.
Your Marinwood Community Services District Board of Directors have unanimously approved this resolution. It is also strongly supported by the Marinwood Park and Recreation Commission. We urge and ask you to vote YES on Measure I.
Chairperson, Marinwood CSD P&R Commission
s/DAVID S. MITCHELL
Former CSD Director
President, Lucas Valley Estates HOA
Marinwood CSD Board of Directors
REBUTTAL TO ARGUMENT IN FAVOR OF MEASURE I
This is an immediate tax increase to those of us with second units. To disguise this increase the proponents claim the existing tax is a household tax. It was never a “household tax”. It is and was always a parcel tax just like every other park district in Marin. The amount derived was calculated on the need of the district divided by the number of parcels. Why try to redefine it?
While the new tax will apply uniformly it remains unfair as a single person living in a small studio will pay the same as a household of 5 or more people. Are the proponents saying a single person will use the parks the same amount as a family of five?
The proponents declare that the restructured tax will not hinder future development but the developer of one such development stood before the CSD board and told them otherwise. The local newspaper editorial board said the same thing. This measure adds the tax to those least able to afford it.
The measure was passed at a late night session and approved at a special meeting. There are no new developments scheduled for at least three years. Vote no and send it back to the CSD board for a re-think.
Former Marinwood CSD board member
ARGUMENT AGAINST MEASURE I
This tax is both hastily and ill-conceived. Passed in a late night session and approved two weeks later in a special meeting it received almost zero public input. Historically, Marinwood has provided a 45 day period prior to a public hearing for new taxes. No new housing development is planned for our area for at least three years; why not give the measure a full hearing before the public?
A per unit tax for parks is inherently unfair. Seniors living in a second unit or a studio apartment will pay the same as a family of four or more living in a four/five bedroom home yet will utilize the park facilities much less. Each senior living in the planned assisted living center will pay the same as an entire group home consisting of seven or eight “challenged” individuals. A person renting a legal small second unit or a single bedroom apartment will pay the same as a family of six (Grandparents, parents and two children) living in a modified five bedroom home.
No other Park taxing authority in Marin utilizes a per unit basis for their park tax. They each conform to a per parcel tax or sales tax as the means to gain revenue.
Fairness could have been achieved by other means but time and notice were not given to allow for modifications to this poorly conceived tax passed in the dead of night. Send it back to the drafting board. Vote no.
Former Marinwood CSD board member
REBUTTAL TO ARGUMENT AGAINST MEASURE I
The concept behind “Measure I” was discussed publicly at the March 11, 2014 Marinwood CSD board meeting, evidenced by the meeting minutes. Since that time, the District performed its due diligence in not only how, but also whether, to legally and fairly restructure this tax from a per parcel levy to a per unit levy. Well publicized decisions made at a County level identify Marinwood/Lucas Valley as a primary location of high-density housing. To label this tax restructure as “both hastily and ill-conceived” lacks both merit and foundation.
Marinwood CSD is afforded limited means by which to generate revenue. The collection of sales tax is not an option.
Seniors in the “planned assisted living center” would not qualify individually as “units” given the definition provided in the ordinance.
Recent discussions regarding the proposed restructure have taken place at standard meeting times, open and properly noticed to the public. Multiple opportunities have been available for public input. Multiple residents have expressed their support.
Use of Marinwood/Lucas Valley Parks & Open Space remain popular as ever by all age groups. The District Board of Directors thoughtfully examined the issue, resulting in a fair and unanimously approved proposal submitted to the ballot.
As they should, the voters of the District will decide the fate of Measure I. They will do so with 88 days, from the point of ballot submission to Election Day, by which to make their informed decision in a fair and democratic manner.
Vote “Yes” on Measure I!
s/TAREY AYN READ
President, Marinwood CSD Board of Directors
Vice-President, Marinwood CSD Board of Directors
Marinwood CSD Board of Directors
Marinwood CSD Board of Directors
Marinwood CSD Board of Directors
FULL TEXT OF MEASURE I
RESOLUTION NO. 2015-09
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE MARINWOOD COMMUNITY SERVICES DISTRICT CALLING A SPECIAL ELECTION ON TUESDAY, NOVEMBER 3, 2015, ORDERING THAT A QUESTION RELATING TO THE LEVY OF A SPECIAL TAX BE SUBMITTED TO THE VOTERS AT THE SPECIAL ELECTION, AND REQUESTING THAT THE BOARD OF SUPERVISORS OF THE COUNTY OF MARIN CONSENT TO THE CONSOLIDATION OF THE SPECIAL DISTRICT ELECTION WITH THE UNIFORM DISTRICT ELECTION TO BE HELD ON SAID DATE AND TO RENDER SPECIFIED SERVICES TO THE DISTRICT PURSUANT TO SECTION 10400 OF THE ELECTIONS CODE
WHEREAS, pursuant to its rights, powers and authority under State law, the Board of Directors of the Marinwood Community Services District (the “District”) may call a Special Election to be held in the District on November 3, 2015 for the purpose of submitting a ballot measure to the voters of the District; and
WHEREAS, pursuant to the authority of Section 61121 of the California Government Code, and other applicable law, the District may levy a special tax on all parcels of real property in the District for the purpose of providing park, open space and street landscape maintenance, subject to the approval by a two-thirds vote of the qualified voters of the District voting in an election on the issue; and
WHEREAS, the County of Marin will conduct a uniform district election on November 3, 2015; and
WHEREAS, it is desirable that this Special District Election be consolidated with the Uniform District Election to be held on the same date and that within said District the precincts, polling places and election officers of the elections be the same, and that the County Election Department of the County of Marin canvass the returns of the Special District Election, and that this consolidated election be held in all respects as if there were only one election.
NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE MARINWOOD COMMUNITY SERVICES DISTRICT DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. The foregoing findings are true and correct.
SECTION 2. Pursuant to Section 61120 of the California Government Code, the Board of Directors hereby determines that the amount of revenue available to the District is inadequate to meet the costs of providing park, open space and street landscape maintenance.
SECTION 3. Pursuant to its rights, powers and authority, the Board of Directors of the District does hereby call a Special District Election to be held on November 3, 2015 and orders the following question to be submitted to the voters at the Special District Election:
“To provide park, open space and street landscape maintenance, shall an ordinance be adopted to replace the existing special tax of $189.56 per parcel with a special tax of $189.56 per unit on each parcel within the Marinwood Community Services District, with an annual cost of living adjustment, and to increase the District appropriations limit by the amount of the proceeds received from the special tax?”
SECTION 4. The Board hereby approves the proposed ordinance to be submitted to the voters, as attached to this Resolution as Exhibit A and incorporated herein by reference. The proposed measure is a special tax as defined in Article XIIIC of the California Constitution and shall not take effect unless and until approved by a vote of at least two-thirds of the voters voting on the question at said Special District Election. The full text of the ordinance shall be printed on the voter pamphlet.
SECTION 5. Pursuant to the requirements of Section 10400 of the California Elections Code, the Board of Supervisors of the County of Marin is hereby requested to consent and agree to the consolidation of the Special District Election with the Uniform District Election on Tuesday, November 3, 2015, for the purpose of submitting the above-described ballot measure to the voters of the District.
SECTION 6. The District hereby acknowledges that the consolidated election will be held and conducted in the manner prescribed in Section 10418 of the California Elections Code.
SECTION 7. The ballots to be used at the election shall be in form and content as required by law.
SECTION 8. The District Manager is authorized, instructed and directed to contract with the County of Marin to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment, personnel and paraphernalia that may be necessary in order to properly and lawfully conduct the election, at costs to be reimbursed by the District.
SECTION 9. In all particulars not recited in this resolution, the Special District Election shall be held and conducted as provided by law for holding district elections. All persons qualified and registered to vote in the District as of the date of said election shall be entitled to vote.
SECTION 10. Notice of the time and place of holding the election is given, and the District Secretary is authorized, instructed and directed to give further or additional notice of the election in time, form and manner as required by law.
SECTION 11. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used.
SECTION 12. The County Election Department is hereby requested to render the following services to the District relating to the conduct of the election to be held on November 3, 2015: Preparation of voter indexes; voter counting by precinct; verification of signatures; drayage and rental of polling places; printing of measures and arguments; printing of sample and official ballots; appointment and notification of election officers; mailing of sample ballots and polling place notification; of precinct supplies; training of precinct workers; processing of absentee ballots; central counting; canvass of votes.
SECTION 13. The Board of Supervisors is requested to issue instructions to the County Election Department to take any and all steps necessary for the holding of the consolidated election.
SECTION 14. The District recognizes that additional costs will be incurred by the County by reason of this consolidation and agrees to reimburse the County for any costs.
SECTION 15. The District Secretary is hereby directed to file a certified copy of this resolution with the Board of Supervisors and the County Election Department of the County of Marin forthwith.
SECTION 16. The District Secretary is hereby directed to forward a copy of the measure to be voted on at the Special District Election and the District general counsel is hereby directed to prepare an impartial analysis of the measure.
SECTION 17. The Board of Directors hereby authorizes any of its members to submit a ballot argument in favor of or against the measure to be voted on at the Special District Election.
SECTION 18. The District Secretary shall certify to the passage and adoption of this Resolution and enter it into the official records of the District.
PASSED, APPROVED, AND ADOPTED on this 30th day of July 2015, by the following vote:
AYES: Dearborn, Hansell, Kai, Read, Shea
Secretary to the Board
ORDINANCE NO. 2015-01
AN ORDINANCE OF THE MARINWOOD COMMUNITY SERVICES DISTRICT IMPOSING A SPECIAL TAX TO FINANCE PARK, OPEN SPACE AND STREET LANDSCAPE MAINTENANCE SERVICES AND AUTHORIZING AN INCREASE IN THE APPROPRIATIONS LIMIT FOR THE MARINWOOD COMMUNITY SERVICES DISTRICT
THE PEOPLE OF THE MARINWOOD COMMUNITY SERVICES DISTRICT DO HEREBY ORDAIN AS FOLLOWS:
Section 1. Authority, Purpose and Intent.
Pursuant to the authority of Section 61121 of the California Government Code, and other applicable law, there is hereby levied and assessed a special tax by the Marinwood Community Services District on all parcels of real property in the Marinwood Community Services District for each fiscal year. It is the sole purpose and intent of this ordinance to impose a special tax to provide park, open space and street landscape maintenance services.
Section 2. Special Tax Imposed.
A special tax for the purpose specified in Section 4 of this ordinance shall be imposed on all parcels of real property in the Marinwood Community Services District for each fiscal year, commencing with fiscal year 2016-17. The amount of the special tax for fiscal year 2016-17 shall be $189.56 per unit.
Beginning with fiscal year 2017-18 and for each fiscal year thereafter, the amount of the special tax per unit may increase by the percentage by which the Consumer Price Index for All Urban Consumers in the San Francisco-Oakland-San Jose Area published by the Bureau of Labor Statistics of the United States Department of Labor, or any successor to that index, increased in the previous calendar year.
The records of the Marin County Assessor as of March 1st of each year shall determine the use and improvement of each parcel for the calculation of the special tax applicable to that parcel in the following fiscal year.
For the purposes of this ordinance, the term “unit” shall mean:
(A) For residential use property, any building or portion thereof used or designed as a separate dwelling accommodation, with cooking, living and sleeping facilities.
(B) For all other improved property, any portion of a building or structure or other improved real property which is occupied or designed to be occupied by a separate business establishment required to be licensed as such pursuant to the Marin County Code of Ordinances.
Section 3. Annual levy.
The Board of Directors shall annually by an affirmative vote of at least a majority of its members establish the amount of the special tax levy, in an amount that does not exceed the maximum amount specified in Section 2 of this ordinance. The special tax shall not be measured by value of the property.
Section 4. Special Fund, Use of Tax Proceeds.
The proceeds of the special tax imposed by this ordinance shall be placed in a special fund to be used solely for the purpose of providing park, open space and street landscape maintenance services.
Section 5. Collection.
The special tax imposed by this ordinance shall be collected in the same manner, on the same dates, and shall be subject to the same penalties and interest as other charges and taxes fixed and collected by the County of Marin on behalf of the Marinwood Community Services District. Said special tax, together with all penalties and interest thereon, shall constitute a lien upon the parcel upon which it is levied until it has been paid, and said special tax, together with all penalties and interest thereon, shall constitute until paid, to the extent authorized by law, a personal obligation to the Marinwood Community Services District by the persons who own the parcel on the date the tax is due.
Section 6. Amendment.
The Board of Directors shall be empowered to amend this ordinance by an affirmative vote of at least a majority of its members to carry out the general purposes of this ordinance, to conform the provisions of this ordinance to applicable state law, to modify the methods of collection, or to assign the duties of public officials under this ordinance.
In no event shall the Board of Directors amend this ordinance to increase the amount of the special tax established in Section 2 of this ordinance, unless approved by two-thirds of the voters voting thereon.
Section 7. Exemptions.
The special tax shall not be imposed upon any parcel that is exempt from the special tax pursuant to any provision of the Constitution, California State law, or any paramount law. The Board of Directors by resolution may adopt exemptions to the special tax imposed by this ordinance.
Section 8. Appropriations Limit.
The appropriations limit of the Marinwood Community Services District established under Article XIIIB, Section 6 of the California Constitution shall be increased by the amount of the proceeds received from the special tax imposed by this ordinance.
Section 9. Special Tax Accountability Measures.
The District Manager shall annual file a special tax accountability report with the Board of Directors. The report shall contain both of the following: (a) the amount of funds collected and expended for each special tax imposed by the District and (b) the status of any project required or authorized to be funded by such special tax. As required by Section 50075.3 of the California Government Code, as such law is amended from time to time.
Section 10. Repeal of Ordinance No. 16.
Ordinance No. 16 of the Marinwood Community Services District imposing a special tax for park, open space and street landscape maintenance is hereby repealed in the event that the tax imposed by this ordinance is adopted and becomes effective. Notwithstanding the previous sentence, the collection and enforcement of liens or obligations for the special tax previously levied under Ordinance No 16 shall continue in effect until such time as the collection and enforcement procedures have been completed.
Section 11. Severability.
If any provision of this ordinance or the application thereof to any person or circumstances is held invalid or unconstitutional by any court of competent jurisdiction, such invalidity or unconstitutionality shall not affect any other provision or applications, and to this end the provisions of this ordinance are declared to be severable. The Board of Directors, and the electorate by referendum, do hereby declare that they would have adopted this ordinance and each section, subsection, sentence, clause, phrase, part or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, parts or portions thereof, be declared invalid or unconstitutional
Section 12. Effective Date.
This ordinance shall be adopted and become effective immediately upon approval by two-thirds of the voters voting thereon, at an election to be held on November 3, 2015.
Section 13. Attestation.
The President is hereby authorized to attest to the adoption of this ordinance by signing where indicated below.
I hereby certify that the foregoing ordinance was PASSED, APPROVED AND ADOPTED by the people of the Marinwood Community Services District voting on the 3rd day of November, 2015.
Secretary to the Board