See Also: Index of all Measures

This measure proposes to replace the District's existing special tax of $36 with a tax of $52.00 per year per parcel for each parcel of land within the District's boundaries. The tax would be based on the privilege of using the parcel, would begin on July 1, 2005, and would remain in effect for no more than eight years.

Proceeds of the tax would be placed in a special fund and could only be used for the purposes set out in the measure, which include retaining music and art programs, supporting technology, retaining foreign language instruction, and keeping library services available for students. Each year, beginning with the year ending December 31, 2005, the measure requires the Superintendent or Chief Financial Officer of the District to have the District auditor prepare a report, stating the amount received and expended from the tax for that year, and the status of any projects, and description of any programs, funded from the proceeds of the tax.

The tax would be applied to each unit of real property in the District that receives a separate tax bill for property taxes. Parcels which are exempt from property tax, or on which no property tax is otherwise levied, are also exempt from this tax. The measure also exempts from the tax parcels owned or partially owned and occupied by a person who will be 65 years of age or older on or before May 1, 2005, or May 1 of any subsequent year for which the tax is assessed. Persons claiming exemptions based on ownership by a senior citizen would need to apply to the District for this exemption the first year it applied to them. The measure describes what steps must be followed to appeal any decision regarding exemption, and apply for a refund of the tax, if appropriate.

If two-thirds of the voters in the Gravenstein Union School District who vote on this measure vote "yes," the measure will pass and the special tax will be levied. The tax would be collected in the same manner as regular property taxes starting with the 2005-2006 fiscal year.

STEVEN WOODSIDE
County Counsel
By: s/ Kathleen Larocque
Deputy County Counsel

Sonoma West Times and News

• West County Schools Join Forces in March School Tax Election - 12/13/2004

• On Measure D

But quality education isn't cheap, and state funding for our local schools has stagnated. In the last two years, Gravenstein has lost nearly $45,000 in discontinued state grants. We've been given another $40,000 in IOU's from Sacramento, with no firm redemption date.

To maintain our outstanding local schools, we must plug the revenue gap ourselves. That's why we need Measure D.

Measure D will replace an existing parcel tax of $36 per year with an annual tax of $52 per parcel for a term of eight years. The proceeds will support our arts, music, computer and foreign language programs, as well as our library services. Senior citizens age 65 and older may apply for an exemption. Contiguous parcels pay a single tax, and low-value parcels pay no tax at all.

Measure D's proposed tax of $52 per parcel is the same as those planned by Harmony, Oak Grove, Sebastopol and Twin Hills elementary school districts. By working together on this campaign with our neighbors, we share expenses and create a spirit of unity that benefits all of our students. We also support Measure B, the proposed high school parcel tax, to help give our children a solid public education, from preschool right through high school.

Our local Gravenstein schools are well-managed and spend your tax dollars wisely. They're doing a great job of teaching our children. Measure D supports our schools by investing our local tax dollars right here at home.

Please vote Yes on Measure D. For more information, visit http://www.fwcs.info. Thank you.

s/ Patricia Andersen, President
Gravenstein Schools Foundation
s/ Dominico J. Carinalli, Jr., Director
Gold Ridge Fire Protection District
s/ Randy Coffman
Parent, Realty Office Manager
s/ Kay N. Crocker, Trustee
Gravenstein School District
s/ Larry H. Winkler, President
Ford of Sebastopol

(No arguments against Measure D were submitted)

TERMS OF GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005

Terms and Purposes. Upon approval of two-thirds of those voting on this measure, the District shall be authorized to replace its existing parcel tax of $36 per year with a qualified special tax of $52 per year on each parcel of taxable real property in the District for no more than eight years, commencing July 1, 2005. The qualified special tax shall be known and referred to as the "GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005." To the extent such funds are available, proceeds of the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 shall be authorized to keep Music and Art programs, technology, foreign language instruction, and library services available for students.

Senior Citizen Exemption. In order to provide tax relief to senior citizens in the community, any parcel owned and occupied by a person 65 years of age or older shall be exempt from the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 upon proper application to the District. Anyone claiming an exemption must apply to the District on or before May 1, 2005 or May 1 of any succeeding assessment year. Any application from a qualified applicant will provide an exemption for the parcel for the remaining term of the assessment so long as such applicant continues to qualify for the exemption.

ACCOUNTABILITY PROVISIONS

Specific Purposes. All of the purposes named in the measure shall constitute the specific purposes of the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005, and proceeds of the tax shall be applied only for such purposes.

Annual Audit. Upon the levy and collection of the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005, the Board of Trustees shall cause an account to be established for deposit of the proceeds. For so long as any proceeds of the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 remain unexpended, the Superintendent or chief financial officer of the district shall cause its auditor to prepare a report to be filed with the Board of Trustees no later than December 31 of each year, commencing December 31, 2005, stating (1) the amount of GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 received and expended in such year, and (2) the status of any projects or description of any programs funded from proceeds of the tax. The report may relate to the calendar year, fiscal year, or other appropriate annual period, as the Superintendent shall determine, and may be incorporated into our file with the annual budget, audit, or other appropriate routine report to the Board of Trustees.

LEVY AND COLLECTION

The GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 shall be collected by the Sonoma County Treasurer-Tax Collector at the same time and manner and shall be subject to the same penalties as ad valorem property taxes collected by the Treasurer-Tax Collector. Unpaid taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid. The collection of GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 shall not decrease the funds available from other sources of the District in any period from the effective date hereof.

"Parcel of taxable real property" shall be defined as any unit of real property in the District which receives a separate tax bill for ad valorem property taxes from the Sonoma County Treasurer-Tax Collector's Office. All property which is otherwise exempt from or on which are levied no ad valorem property taxes in any year shall also be exempt from the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 in such year. Parcels owned and occupied by persons 65 years of age or older are exempt from the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 as described above.

Multiple parcels, which are contiguous and are part of the one economic unit under the same name and ownership, shall be charged as one parcel provided proper application is made to the District by May 1, 2005 or May 1 of any succeeding assessment year.

The District shall annually provide a list of parcels which the District has approved for a Senior Citizen Exemption from the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 as described above to the Sonoma County tax collection officials. The Sonoma County Assessor's determination of exemption or relief for any reason other than the Senior Exemption of any parcel from taxation shall be final and binding for the purposes of the GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005. Taxpayers wishing to challenge the County Assessor's determination must do so under the procedures for correcting a misclassification of property pursuant to Section 4876.5 of the California Revenue and Taxation Code or other applicable procedures. Taxpayers seeking a refund of GRAVENSTEIN UNION SCHOOL DISTRICT PARCEL TAX OF 2005 paid shall follow the procedures applicable to property tax refunds pursuant to the California Revenue and Taxation Code.

SEVERABILITY

The Board of Trustees hereby declares and the voters by approving this measure concur, that every section and part 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.