March 3, 2020 - Measure B

COUNTY COUNSEL’S IMPARTIAL ANALYSIS OF MEASURE B

TAMALPAIS UNION HIGH SCHOOL DISTRICT SPECIAL PARCEL TAX

If this Measure is approved by two-thirds of the votes cast on this special tax proposal, the Tamalpais Union High School District will be authorized to levy an annual qualified special tax of $645 per parcel of taxable real property, beginning July 1, 2020, for a maximum of 10 years, with 3% annual increases to account for increases in the cost of living. This special tax, if approved by voters, will supersede and replace the existing special taxes authorized by voters as Measure B in November 2011 and Measure J in November 2018, as of July 1, 2020.

The estimated revenue from this tax is approximately $23,000,000 annually. This Measure states that proceeds of the tax will be used for attracting and retaining teachers, maintaining academic and arts programs, and supporting college preparation and career-development programs for students. Proceeds will be controlled locally, reviewed by an independent citizen oversight committee, and may not be used for administrative salaries or benefits.

The Measure provides that exemptions from payment of the special tax may be granted for certain property owners aged 65 years and older as well as certain persons receiving Supplemental Security Income for a disability or Social Security Disability Insurance Benefits.

This Measure was placed on the ballot by the Board of Trustees of the Tamalpais Union High School District.

s/BRIAN E. WASHINGTON
Marin County Counsel

ARGUMENT IN FAVOR OF MEASURE B

Vote YES on B to prevent devastating cuts to Tamalpais Union High School District schools.

Drake, Redwood, Tam, San Andreas and Tamiscal High Schools provide an outstanding education to local students, thanks to local funding that provides $16.8 million each year and accounts for 17% of the budget. This expiring local funding keeps qualified and experienced teachers in the classroom and protects high-quality academics.

Our District has taken every step to manage its budget wisely and just received an AAA credit rating - the highest rating possible - from Moody’s Investors Service when refinancing bonds to save taxpayers $4 million. In the past two years, the District cut nearly $6 million from the budget by cutting administrators, reducing staff and capping benefits. Any further cuts will have a direct impact on the classroom.

In addition, due to rising student enrollment our District needed to hire over 70 teachers - yet no additional funding comes from the State to cover these costs. Furthermore, unfunded State-mandated costs continue to rise.

This is why your YES vote is important. Measure B renews and increases expiring local funding and prevents devastating cuts equivalent to laying off 114 teachers. Every penny is locally-controlled and directly supports students.

Vote YES on B

• Maintain high-quality science, technology, engineering, math, reading and writing instruction
• Attract and retain high-quality teachers
• Support music and art programs
• Maintain college preparation programs
• Maintain career-development and vocational jobtraining programs

Oversight and Local Control are Required

• Every penny stays local
• No funds can be taken by the State
• Independent citizen oversight and audits are required
• No funds can support administrator salaries
• Seniors will continue to be eligible for an exemption from the cost

Join parents, teachers, community leaders, seniors and business leaders in voting YES on B to maintain our outstanding schools and prevent teacher layoffs.

s/ RUTH DELL
Former trustee Tam Union High Schoo

s/ WILLIAM LEVINSON
42-year Larkspur resident

s/ EMILY UHLHORN
Trustee, Mill Valley School District

s/ STEPHANIE S. HELLMAN
Councilmember, Town of Fairfax

s/ SKIP LOVELADY
25-year Redwood HS Science Teacher

REBUTTAL TO ARGUMENT IN FAVOR OF MEASURE B

Only a year ago, voters approved a $149 Tam Union parcel tax increase for four years. Now, with almost identical promises and threats, they say they need $190 more. It’s too much. Vote No.

Tam Union is already reversing much-touted expense cuts. Of two senior management positions eliminated, one is being added back. Also being reversed: much of the $1 million savings achieved by ending non-classroom “Teacher Leader” payments.

Tam Union’s enrollment begins long-term DECLINE in two years. This should mean fewer teachers and administrators, not more. If Measure B passes, ALL $645 (plus 3% escalators) of Tam Union parcel taxes will be in place for a new TEN-YEAR term.

Yet Tam Union claims enrollment increases are why they need more money.

The truth: Tam Union’s 2020 pension expenses are $5 million higher than they would have been without a 2013 state mandate making local districts pay more for their pension liabilities.

The truth: $5 million annually is what the November 2018 supplemental parcel tax raised.

Moreover, the proposed flat parcel tax is unfair.

Measure B forces a studio condo owner to pay as much as the mall!

Tam Union’s parcel tax should be per building square foot. If uniformly applied to all parcels, that’s fair and legal for school taxes.

The proposed Marin County Wildfire Protection Parcel Tax Measure, which the Coalition of Sensible Taxpayers endorsed, is essentially per building square foot.

Tam Union has two-plus years on its current parcel taxes to reform spending and propose a fairer tax measure that ensures extra money goes into classrooms.

Help make this happen. VOTE NO.

s/ SUSAN KIRSCH
Community Organizer

s/ TAMSEN McCRACKEN
Parent of former Redwood student and lawyer

s/ DORSEY McTAGGART
Retired official court reporter

s/ MARSHA HALLET
Docent Fine Arts Museum of San Francisco

s/ WILLIAM ROSTENBERG
Greenbrae resident

ARGUMENT AGAINST MEASURE B

Voters should reject Measure B, an unfair and unaffordable ten-year parcel tax renewal and dramatic increase. Your taxes start at $645 a year, increasing 3% annually, reaching $842 in 10 years. Up from $300 just 2 years ago.

• Voters passed a $149 second parcel tax for TUHSD in 2018 (on top of the larger existing one). TUHSD is adding back costs reduced just last year and wants another $190!
• Measure B is unfair because it’s a flat rate. A studio pays the same as a mansion, mall or apartment complex.
• TUHSD says this tax hike request was always part of the plan. This was not disclosed to voters who approved Measure J 16 months ago.
• Rising enrollment is the supposed reason for a higher tax. But their own study shows enrollment declines start in 3 years.
• No 10-year financial forecast justifies the proposed 10-year tax.
• Pension expenses are why we’re facing so many tax measures. TUHSD must lobby Sacramento for reform instead of hitting homeowners with increasing parcel taxes.
• Seniors and medically disabled: Though you can get an exemption from this tax, it DOES harm you. Your friends, neighbors, and caregivers are forced out by unaffordability. Your kids can’t live nearby. Higher taxes don’t help property values, and they threaten your quality of life.

Don’t believe threats of teacher layoffs and rising class sizes. Current parcel taxes don’t expire until 2022, giving the District time to rethink its needs and present a fairer, more affordable proposal.

The Coalition of Sensible Taxpayers supported 2018’s Measure J as a 4-year urgent measure for a school district threatened by insolvency. With 2018 Measure J’s $5 million annual infusion, TUHSD hasn’t made the case for a much higher tax lasting 10 years. CO$T OPPOSES Measure B.

VOTE NO.

s/ COALITION OF SENSIBLE TAXPAYERS
Mimi Willard, President

s/ LAURA EFFEL
COST Director and former Grand Juror

s/ PASCAL SISICH
Retired affordable housing director, and tax oversight committee member

s/ DOUG KELLY
COST Director and former San Anselmo Town Councilmember

s/ ROBERT MILTNER
Parent of 2 Redwood graduates

REBUTTAL TO ARGUMENT AGAINST MEASURE B

Don’t be fooled by the opponents. If Measure B does not pass, the District will need to immediately implement cuts for next school year to prevent insolvency in the immediate future. Teachers and academic programs will be cut.

Here are the facts:

• Student enrollment has risen by 35% in the past 10 years, with no additional state or federal funding to serve those students.
• While student enrollment will peak in 2022, it is not forecasted to go down to historic levels for the foreseeable future. We will need to continue serving a larger student population – which requires teachers and staff.
• The District’s budget and planning process are open to the public. Without Measure B, our schools face significant cuts and the District risks insolvency. Review the budget here: www.TamDistrict.org/budget.
• The District, along with others across the State, continues to lobby Sacramento to reduce pension costs. However, these costs are State mandated and are not negotiable. The District is obligated to pay them.
• Voting “no” on Measure B would not send a message to Sacramento or change State policy. It would only hurt students in Drake, Redwood, Tam, San Andreas and Tamiscal High Schools.
• Measure B includes every available exemption allowed under the law, including exemptions for seniors, those receiving Supplemental Security Income for a disability and those receiving Social Security Disability Insurance who are on a low income.

Measure B is necessary to prevent layoffs equivalent to 114 teachers. Join trusted community leaders and vote YES on B.

s/ ELAINE PETROCELLI
Co-owner, Book Passage

s/ DAVID B. DOYLE
22-year Corte Madera resident, Realtor, Parent of RHS grad

s/ JENNIFER MORRIS GINSBURG
17-year Corte Madera resident, Parent of 3 RHS students

s/ LAURA COX
Executive Director of Bridge the Gap College Prep

s/ CHUCK FORD
46-year resident

FULL TEXT OF MEASURE B

TAMALPAIS UNION HIGH SCHOOL DISTRICT ACADEMICS AND TEACHER PROTECTION MEASURE

Tamalpais Union High School District is proud to have some of the highest-rated public high schools in the country with a better than 95% graduation rate. Our schools- Redwood, San Andreas, Sir Francis Drake, Tamalpais and Tamiscal High Schools-have excellent teachers, counselors and staff who provide quality science, technology, engineering, math, reading and writing instruction.

Local parcel tax funding for our schools helps provide high-quality education to local students. Today this funding provides $16.8 million each year and accounts for 17% of the District’s budget. This funding is equivalent to the cost of 114 teaching positions.

The District’s financial management was recently affirmed by Moody’s Investors Service in their granting of an AAA rating, which is the highest credit rating possible. The District continues to review and manage its budget with input from the community. Last year, the District made $5.8 million in annual cuts while still protecting the quality of education for local students. In addition, the District recently used over $10.4 million in reserves to accommodate increased enrollment.

In addition, our schools continue to face unprecedented enrollment growth. In the past eleven years alone, student enrollment has increased by almost 35% and is expected to continue to climb. At the same time, funding supporting our schools has not kept pace. We are a community-funded district, which means that we do not receive additional funding as more students attend our schools. Because over 90% of our school funding comes from property taxes, parcel taxes and school foundations, we cannot rely on the State to provide the funding that our schools need.

Measure B will renew essential local funding to maintain quality education in our high schools. If local funding is not renewed, our schools face devastating cuts. Every penny will stay in our District and independent citizens’ oversight will help ensure funds are spent as promised. No funds can go to administrator salaries or benefits.

TERMS

To maintain high quality education with local funding that cannot be taken by the State, shall Tamalpais Union High School District maintain excellent science, technology, engineering, math, reading and writing instruction; attract /retain highly qualified teachers; and support music and art by adopting a measure renewing funding at the current $455 rate and adding $190 per parcel, providing $23 million annually for 10 years, with senior exemptions, cost of living adjustments, in-dependent oversight and all funds for Tamalpais Union High School District students?

Moneys raised under this Measure shall be authorized to be used only for the following purposes in accordance with priorities established by the Board and to the extent of available funds:

• To provide high quality education,
• To maintain excellent science, technology, engineering, math, reading, and writing instruction
• To attract and retain highly qualified teachers, counselors and staff
• To support art and music programs
• To maintain college preparation programs and resources for all students
• To maintain career-development and vocational jobtraining programs

No funds will be spent on administrative salaries or benefits.

A. Amount, Basis, & Collection of Tax

Beginning July 1, 2020, the Tamalpais Union High School District (“District”) shall be authorized to levy an annual qualified special tax at the rate of $645 per parcel on all assessor’s parcels. The authorization to levy this qualified special tax shall expire on June 30, 2030. Beginning on July 1, 2021, the rate of the qualified special tax shall be increased by three (3) per-cent every year to account for increases in the cost of living.

This qualified special tax is estimated to raise $23 million in annual local funding for District schools. The amount of annual local funding raised by this qualified special tax will vary from year-to-year due to changes in the number of parcels subject to the levy and the cost of living increase.

If this Measure is approved by voters, the qualified special taxes authorized by voters as “Measure B” in November 2011 and “Measure J” in November 2018 shall cease to be collected as of July 1, 2020.

B. Exemptions

Under procedures adopted by the District, an exemption from payment of the special tax may be granted on any parcel owned by one or more persons who is/are:

1. An individual who will attain 65 years of age prior to May 1 of the tax year and occupying said parcel as his or her principal residence (“Senior Citizen Exemption”); or,
2. Receiving Supplemental Security Income for a disability, regardless of age, and occupying said parcel as his or her principal residence (“SSI Exemption”); or
3. Receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services, and occupying said parcel as his or her principal residence (“SSDI Exemption”).

Exemptions may be granted based on a one-time application received by the District no later than May 1 prior to the tax year. Exemptions granted under prior special taxes levied by the District will not require re-approval, subject to the District’s right to verify a property owner’s continuing qualification for exemption.

The District shall annually provide to the Marin County Tax Collector (“County Tax Collector”) or other appropriate County official a list of parcels that the District has approved for an exemption.

C. Claims / Exemption Procedures

With respect to all general property tax matters within its jurisdiction, the County Tax Collector or other appropriate County tax official shall make all final determinations of tax exemption or relief for any reason, and that decision shall be final and binding. With respect to matters specific to the levy of the qualified special tax including any exemptions, the application of the qualified special tax to any parcel(s), the legality or validity of the special tax, or any other disputed matter specific to the application of the special tax, the decisions of the District shall be final and binding. The procedures described herein, and any additional procedures established by the Board shall be the exclusive claims procedure for claimants seeking an exemption, refund, reduction, or re-computation of the special 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.

D. Appropriations Limit

Pursuant to California Constitution Article XIIIB and applicable laws, the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of this qualified special tax.

E. Mandatory Accountability Protections

1. Specific Purposes. The proceeds of the special tax shall be applied only to the specific purposes identified above. The proceeds of the special tax shall be deposited into a fund, which shall be kept separate and apart from other funds of the District.
2. Annual Reports. No later than December 31 of each year while the tax is in effect, the District shall prepare and file with the Board a report detailing the amount of funds collected and expended, and the status of any project authorized to be funded by this Measure. The report may relate to the calendar year, fiscal year, or other appropriate annual period, and may be incorporated into or filed with the annual budget, audit, or other appropriate routine report to the Board.
3. Independent Citizens’ Oversight Committee. The Board shall provide for the creation of an independent citizens’ oversight committee to oversee expenditure of the funds collected pursuant to the Measure to ensure that moneys raised under this Measure are spent only for the purposes described in this Measure. The Board shall provide for the composition, duties, and other necessary information regarding the committee’s formation and operation. The Board shall have the option to extend any current independent citizen oversight committee and its membership to serve as the independent citizen over-sight committee for this Measure.

F. Annual Plan

Beginning with expenditures for the 2020-2021 school year, an expenditure plan (the “Proposed Annual Plan”) shall be developed annually, on or before June 30, for the succeeding fiscal year by the District staff. The Proposed Annual Plan will recommend expenditures of the tax proceeds that are consistent with the intent of the Measure. The assumptions associated with the recommended expenditures shall be included in the Proposed Annual Plan. The Proposed Annual Plan shall be presented for Board action each fiscal year in conjunction with the District’s annual budget adoption process for the subsequent fiscal year. To facilitate public discussion, the Proposed Annual Plan shall be made available for public review.

G. Protection of Funding

Current law forbids any decrease in State or federal funding to the District resulting from the adoption of qualified special tax. However, if any such funding is reduced or affected because of the adoption of this local funding measure, then the Board may reduce the amount of the special taxes levied as necessary in order to restore such State or federal funding and/or maximize the District’s fiscal position for the benefit of the educational program. As a result, whether directly or indirectly, no funding from this measure may be taken away by the State or federal governments.

H. Severability

The Board hereby declares, and the voters by approving this Measure concur, that every section and part of this Measure has independent value, and the Board 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 of the Measure be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts of the Measure hereof shall remain in full force and effect to the fullest extent allowed by law.