District Dollars: Davis Parcel Taxes

What Davis school parcel taxes
are currently in place?

What is an instructional parcel tax?

California’s Proposition 13 permits school districts to raise local funds by levying a non-ad valorem tax – a flat rate on property, independent of its value - provided two-thirds of voters within the district’s boundary approve. The revenue generated can then be used to provide instructional programs, as defined by the ballot language, for the term of the tax. (To raise funds for facility improvements, districts ask voters to approve a General Obligation bond.)

From 1983 through November 2010, there have been 542 parcel tax elections in the state of California. 289 passed successfully. Of those failing, 211 received the support of a majority of voters, but did not reach the two-thirds threshold. (Ed-Data, 2011)

Currently existing Davis parcel taxes

Davis voters approved their first parcel tax in 1984: $45/parcel for a term of four years. Since then, the parcel tax has been renewed every four years with never less than 67% voter approval. One General Obligation bond did fail in 1997 with only 62.8% support.

Measure Q, passed in November 2007, levies a tax of $200 per parcel ($100 per dwelling for multi-dwelling properties) and generates $4 million annually. The measure, which sunsets June 2012, funds:

reading specialists and aides;
training for all district teachers and staff; school-based technology support, classroom and library materials;
additional class periods and teachers so secondary schools can offer music, art, foreign languages and career/technical courses;
class size reduction programs;
school counselors, nurses and others providing direct student support services;
improving nutrition at schools by providing students with fresh farm produce and;
a math specialist program for classroom support.

Measure W was passed by the Davis community in 2008. Measure W, which also sunsets in June 2012, levies an additional tax of $120/ parcel ($50/dwelling) generating $2.5 million annually to restore the following programs:

elementary science instruction;
availability of class periods for core science, math, English, and social sciences; elementary music;
librarians at elementary and secondary schools;
secondary class size reduction for 9th and 10th grade English and math;
availability of class periods for foreign language, music and physical education and
athletics and co-curricular programs including drama, debate and journalism programs.

Measure A was passed by the community in May 2011. Measure A, which sunsets in June 2013, levies an additional tax of $200/parcel ($20/dwelling) generating $3.2 million annually to fund the following:

Continued availability of classes in core subjects such as science and history;
Continued reduced class sizes for K-6, English and math;
Continued availability of multiple foreign language programs;
Continued availability of elective course offerings such as art and Career Technical Education;
Retaining counseling staffing; and
Continued availability of school site safety and support staff.

Measure A includes a provision by which the Board of Education may annually adjust the base tax amount for inflation.

It is important to note that parcel tax revenues often fund only a small portion of a program, and not the entire program.

Collectively, Measures Q, W and A generate $9.7 million annually for the school district, or about $1,000 per student. Voluntary senior exemptions are in place for all three parcel taxes. A Citizen’s Oversight Committee monitors that tax revenues are spent in accordance with the ballot language. Reports are available on the district’s website.

What was the actual ballot text for the three measures?

Proposed Davis parcel tax

The Board of Education has called an election asking voters to approve Measure C as a renewal of Measures Q and W. The election will be conducted by mail ballot only with voting ending on March 6, 2012 at 8:00 pm.

Measure C, if approved, will replace Measures Q and W and levy a tax of $320/parcel ($150/multi-dwelling properties) generating $6.4 million annually. The purpose of the measure is to preserve and continue to fund the following specific programs and services:

Continue to provide opportunities for all students to reach proficiency by supporting improved instruction in math and reading;
Continued availability of elementary science instruction
programs;
Continued reduced class sizes for elementary grades;
Continued availability of sufficient numbers of classes in secondary core subjects including science, math, English and social studies;
Continued availability of multiple foreign language programs;
Continued availability of elementary and secondary school music programs;
Continued availability of advanced placement classes;
Continued availability of junior and senior high (secondary) school physical education programs
Continued availability of elementary and secondary school librarian services;
Continued availability of school counselor, school nurse, other student support staff positions
Continued availability of athletics and co-curricular programs including drama, debate and journalism programs;
Providing supplemental staff training for classified and certificated employees;
Improving student nutrition by providing fresh farm produce from scratch meals;
Providing additional classroom and library instructional materials, technological materials, equipment and services, and other educational equipment for schools.

The proposed measure includes voluntary exemptions for seniors and persons receiving Supplemental Security Income (SSI) regardless of age.

A Citizen’s Oversight Committee will monitor that tax revenues are spent in accordance with the ballot language.

To account for the impact of inflation on the cost of delivering the classroom programs and student services supported by the proposed measure, the Board of Education may adjust the base tax of $320 annually (commencing as of the 2013-14 tax year) for inflation by the change in the “Consumer Price Index for all Urban Consumers California (1982-84=100)” published by the U.S. Department of Labor, Bureau of Labor Statistics. Such adjustment shall be made annually at a public hearing scheduled, noticed, and conducted in accordance with public meeting laws.

What is the actual ballot text for the measure?