Measure W is a local ballot measure on the November 2008 Presidential Election ballot that authorizes a special assessment on Davis parcels to continue to fund existing classroom programs during a period of declining funding from the state.
Measure W (Official Text)
Shall the Davis Joint Unified School District preserve existing classroom programs including math and science, English, music, physical education, librarians, secondary class size reduction, athletics and co-curricular programs including drama, debate, and journalism by being authorized to levy a special tax for a period of three years not to exceed the annual rate of $50.00 per dwelling unit for multi-dwelling parcels and $120.00 per parcel for all other parcels?
The purpose of the measure is to preserve and continue to fund the following specific programs and services:
a) Continued availability of elementary science instruction program;
b) Continued reduced class size in 9th and 10th grade English and 9th grade math;
c) Continued availability of sufficient numbers of classes in secondary core subjects including science, math, English, and social sciences;
d) Continued availability of multiple foreign language programs;
e) Continued availability of elementary and secondary school music programs;
f) Continued availability of junior and senior high (secondary) school physical education programs;
g) Continued availability of elementary and secondary librarian services; and
h) Continued availability of athletics and co-curricular programs including drama, debate and journalism programs.
The purpose of the measure also is to decrease the likelihood and/or magnitude of layoffs of District teachers in the event of further State budget cuts.
Basis of Tax.
The tax shall be levied on all Parcels of Taxable Real Property in the District, as defined below, on the following basis:
|Type of Parcel||Rate of Annual Tax|
|Multi-Dwelling Unit Parcel||Not to exceed Fifty Dollars ($50.00) per dwelling unit|
|All Other Parcels||Not to exceed One Hundred Twenty Dollars ($120.00) per parcel|
"Parcel of Taxable Real Property" is defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the Yolo or Solano County Treasurer-Tax Collector's Office, as applicable depending on parcel location. All property that is otherwise exempt from or upon which no ad valorem property taxes are levied in any year shall also be exempt from the special tax in such year.
A "Multi-Dwelling Unit Parcel" is a Parcel of Taxable Real Property that contains more than one dwelling unit, including, without limitation, a duplex or half-plex. In addition, all mobile homes, whether located on a separate parcel, located in a mobile home park or mobile home subdivision shall individually be considered a Multi-Dwelling Unit Parcel.
If more than one adjacent Assessor parcel constitutes a single parcel under the Subdivision Map Act (California Government Code section 66410 et seq.), then the parcel will be treated as a single Parcel of Taxable Real Property for purposes of the amount of tax due, and a claim for refund may be made by the property owner pursuant to the claim procedures outline below.
An exemption may be granted on any parcel owned by one or more persons aged 65 years or older who occupies the parcel as a principal residence, upon application for exemption. Applications for such exemptions must be made during the period from May 15 through June 15 (or the next regular business day thereafter) of each year the parcel tax is levied and in accordance with procedures established by the Davis Joint Unified School District Board of Education, or its designee.
With respect to all general property tax issues and billing matters within its jurisdiction, the Yolo or Solano County Tax Assessor, as applicable, 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 special tax, including determination of Senior Citizen exemption, however, the decisions of the District shall be final and binding. In the latter case, a claim for a refund of the special tax shall comply with the following and any additional procedures as established by the Board:
(a) All claims shall be filed with the Superintendent of the District no later than one year after the date the tax was paid. The claimant shall file the claim within this time period and the claim shall be finally acted upon the Board as a prerequisite to bringing suit thereon.
(b) Pursuant to Government Code section 935 (b) the claim shall be subject to the provisions of Government Code sections 945.6 and 946.
(c) The Board shall act on a timely claim within the time period required by Government Code section 912.4.
(d) The procedure described herein, and any additional procedures established by the Board, shall be the exclusive claims procedure for claimants seeking a 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.
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 special tax.
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. No later than January 1 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.
In addition, an independent Citizen’s Oversight Committee shall be appointed by the Board of Education to ensure that the special tax proceeds collected pursuant to this measure are spent for their authorized purposes, and to report annually to the Board of Trustees and the public regarding the expenditure of such funds. The Committee shall the same Citizen’s Oversight Committee that is currently constituted to oversee the expenditure of funds from the Davis Joint Unified School District’s Measure Q Parcel Tax passed by voters in November 2007.
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 or taxing formula be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts of the measure or taxing formula hereof shall remain in full force and effect to the fullest extent allowed by law.
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 taxes will be reduced annually as necessary in order to restore such State or Federal funding.
At its October 23rd meeting, the ASUCD Senate endorsed YES on Measure W.