Measure AA was placed on the ballot by the Board (“Board”) of the Tahoe Truckee Unified School District (“District”). This Measure, if approved by two-thirds of the voters voting on the Measure, would authorize the District to levy a parcel tax (“tax”). The tax would be levied at the rate of $148.00 per parcel of taxable real property per year for nine (9) years beginning July 1, 2019. A “parcel of taxable real property” is any unit of real property in the District’s boundaries that receives a separate tax bill for ad valorem property taxes from the County Tax Collector. All property that is exempt from, or upon which no ad valorem property taxes are levied in any year, will be exempt from the tax in such year. The Measure exempts any parcel owned by one or more person(s) aged sixty-five (65) years or older, upon application made to the District subject to certain deadlines and restrictions.
The tax may be used for academic programs, career technical education, classroom equipment and supplies, technology equipment and curriculum, physical education, visual and performing arts, libraries, social emotional support, counseling and nursing services, maintenance and safety.
As required by California Government Code sections 50075.1 and 50075.3, Measure AA is subject to the following accountability restrictions: (1) proceeds of the tax shall be deposited in a fund separate from other District funds and used only as set forth in the Measure; (2) an annual report, detailing revenues and expenditures of the tax proceeds and the status of any projects funded by the tax proceeds, shall be filed by the District’s chief fiscal officer with the Board by January 1 of each year following the fiscal year in which the tax proceeds were expended; and (3) an oversight committee of citizens, appointed or designated by the Board, shall annually report to the Board and public regarding the expenditures of the tax proceeds. Measure AA states that if state or federal funding is decreased because of the tax, the amount of the tax will be reduced annually as necessary to restore the state or federal funding.
If two-thirds of those voting on the Measure do not vote for approval, the District will not be authorized to levy the tax. Arguments in support or in opposition to the proposed laws are the opinion of the authors. We print them exaclty as submitted, including errors.
