From Ballotpedia
Parcel tax elections are held when a taxing district in California wants to raise revenues through imposing an additional tax called a parcel tax. The taxes are a form of property tax, which must be paid by the owners of parcels of real estate. However, unlike standard property taxes, which are based on the value of the property, a parcel tax is typically a flat assessment which is identical for all homes or businesses in the affected area, so that the owner of a $200,000 home would pay the same parcel tax as the owner of a $1.5 million home.
According to California Proposition 13 (1978), local districts can levy this type of non-ad valorem tax if a supermajority of two-thirds of the voters approve. (A non-ad valorem tax is one that is not based on the value of the property that is being taxed.)
If voters approve them, parcel taxes can be imposed on public school districts, and on other local units of government. There are 1,042 public school districts in California and since 1983, about 245 of them have adopted a parcel tax.[1]
According to researchers William Duncombe and John Yinger in a 2007 study, California is the only state that allows parcel taxes as a method of funding schools.[2]
Frequency
There are about 980 school districts in California. Between 2001 and June 2009, there were parcel tax elections in 132 districts. 83 of the districts that held an election in those years resulted in an approval of the tax.[2]
Election results, 2009
November 3
- See also: November 3, 2009 ballot measures in California
Cities
Schools
| Measure
| County
| Rate
| Outcome
|
| Acalanes Union, Measure G
| Contra Costa
| $189 annually
|
|
| Albany USD, Measure I
| Alameda
| $149 annually
|
|
| Albany USD, Measure J
| Alameda
| Combine 3 taxes into one
|
|
| Culver City, Measure EE
| Los Angeles
| $96 annually
|
|
| Fremont Union, Measure G
| Santa Clara
| $98 annual/renewal
|
|
| Lagunitas, Measure A
| Marin
| $325 annually
|
|
| Larkspur, Measure B
| Marin
| $368.88 annually
|
|
| Long Beach, Measure T
| Los Angeles
| $92 annually
|
|
| Oxnard Schools, Measure E
| Ventura
| $99 annually
|
|
| Santa Clara Unified, Measure C
| Santa Clara
| $138 annual
|
|
| Walnut Creek, Measure H
| Contra Costa
| $82 annually
|
|
August 28
- See also: August 28, 2009 ballot measures in California
August 25
- See also: August 25, 2009 ballot measures in California
June
- See also: June 2, June 16, June 23 and June 30
May 19
- See also: May 19, 2009 ballot measures in California
May 5
- See also: May 5, 2009 ballot measures in California
| Measure
| County
| Rate
| Outcome
|
| Arbuckle-College City Fire Protection District parcel tax, May 2009
| Colusa
| $79.19 indefinitely
|
|
| Cupertino Union School District parcel tax, Measure B, May 2009
| Santa Clara
| $125 for 6 years
|
|
| Jefferson Elementary School District parcel tax, Measure A, May 2009
| San Mateo
| $85 for 7 years
|
|
| Moreland School District parcel tax, Measure A, May 2009
| Santa Clara
| $95 for 8 years
|
|
| San Carlos School District parcel tax, Measure B, May 2009
| San Mateo
| $78 for 6 years
|
|
| San Marino Unified School District parcel tax, Measure E, May 2009
| Los Angeles
| $795 for 6 years
|
|
| San Ramon Valley school district parcel tax, May 2009
| Contra Costa
| $144 for 7 years
|
|
| Showcase Ranches Community Services District parcel tax, Measure A, May 2009
| El Dorado
| $125 increase, indefinite
|
|
| Woodside Elementary School District parcel tax, Measure C, May 2009
| San Mateo
| $242 for 8 years
|
|
March 3
- See also: March 3, 2009 ballot measures in California
Election results, 2008
November 4
- See also: November 4, 2008 ballot measures in California
Non-school
Twenty-seven non-school parcel tax increases were requested in November. Of the twenty-seven, ten were approved.
- Nine were city requests.
- One was a county request.
- Seventeen were for special districts.
- All required a 2/3rds supermajority vote to pass.
| Measure
| County
| Rate
| Outcome
|
| Alameda-Contra Costa Transit District Measure VV, 2008
| Alameda/Contra Costa
| $300/parcel
|
|
| Albany Measure EE
| Alameda
| Increase by 4%/year
|
|
| Arrowbear water district parcel tax, Measure U, 2008
| San Bernardino
| $45/parcel
|
|
| Berkeley tax measure GG, 2008
| Alameda
| $.04083/square foot
|
|
| Cameron Estates parcel tax, Measure H, 2008
| El Dorado
| Increase of $250/parcel
|
|
| Contra Costa Tax Measure F, 2008
| Contra Costa
| $108/parcel
|
|
| El Medio Fire Protection Measure B parcel tax, 2008
| Butte
| $58/parcel
|
|
| Gold Ridge fire protection district parcel tax, Measure O, 2008
| Sonoma
| $45/parcel
|
|
| Hayfork Park Measure V, 2008
| Trinity
| $20/parcel
|
|
| Honey Lake Valley Swimming Pool, Measure R, 2008
| Lassen
| $25/parcel
|
|
| Lake Shastina police parcel tax, Measure R, 2008
| Siskiyou
| $97/parcel
|
|
| Long Beach Funding for Bond Repayment, Measure I, 2008
| Los Angeles
| $120/parcel
|
|
| Los Angeles City Proposition A (2008)
| Los Angeles
| $36/parcel
|
|
| McCloud Community Services parcel tax, Measure T, 2008
| Siskiyou
| $153/parcel
|
|
| Mi-Wuk/Sugar Pine Fire Protection District Special Tax, Measure V, 2008
| Tuolumne
| Various
|
|
| Oakland police parcel tax, Measure NN, 2008
| Alameda
| $107 increasing to $367 in 3 years
|
|
| Parlier parcel tax, Measure S, 2008
| Fresno
| $300/parcel
|
|
| Pine Mountain Paramedic Training Measure K, 2008
| Kern
| $70/parcel
|
|
| Piru cemetery tax, Measure M, 2008
| Ventura
| $25/parcel
|
|
| Post Mountain Public Utilities, Measure T, 2008
| Trinity
| $35/parcel
|
|
| San Diego Proposition A
| San Diego
| $52/parcel
|
|
| San Leandro police parcel tax, Measure TT, 2008
| Alameda
| $48/parcel
|
|
| Santa Cruz beach parcel tax, Measure E, 2008
| Santa Cruz
| $28/SF parcel, $94/others, $10/undeveloped
|
|
| Scott Valley fire district parcel tax, Measure N, 2008
| Siskiyou
| $40/parcel
|
|
| Twin Cities 911 bond, 2008
| Marin
| $109/parcel
|
|
| Union City Services Tax, Measure UU, 2008
| Alameda
| $95-$112/parcel
|
|
| Weaverville/Douglas City Parks, Measure U, 2008
| Trinity
| ad valorem
|
|
School
Twenty-one school parcel tax ballot propositions were on the November 4, 2008 ballot in 21 school districts. In order to pass, each parcel tax measure needed the approval of a supermajority of at least 2/3rds of those voters voting in the election.
Seventeen of the parcel tax levies were approved; four were defeated.
| Measure
| County
| Rate
| Years
| Outcome
|
| Alta-Dutch Flat Union parcel tax, Measure T, 2008
| Placer
| $45/parcel
| 4 years
|
|
| Bayshore Elementary parcel tax election, Measure Y, 2008
| San Mateo
| $96
| 6 years
|
|
| Belmont-Redwood Shores school parcel tax, Measure U, 2008
| San Mateo
| $78/parcel
| 7 years
|
|
| Berryessa Union school parcel tax, Measure W, 2008
| Santa Clara
| $79/parcel
| 5 years
|
|
| Campbell Union parcel tax election, Measure R, 2008
| Santa Clara
| $85/parcel
| 5 years
|
|
| Davis Unified School District parcel tax, Measure W, 2008
| Solano and Yolo
| $120/parcel
| 3 years
|
|
| Dublin school parcel tax, Measure L, 2008
| Alameda
| $96/parcel
| 5 years
|
|
| Evergreen school parcel tax election, Measure T, 2008
| Santa Clara
| $90/parcel
| 5 years
|
|
| Franklin-McKinley school parcel tax, Measure U, 2008
| Santa Clara
| $72/parcel
| 9 years
|
|
| Live Oak school parcel tax, Measure A, 2008
| Santa Cruz
| $84/parcel
| 9 years
|
|
| Livermore School Parcel Tax Measure M, 2008
| Alameda/Contra Costa
| $138/parcel
| 5 years
|
|
| Mill Valley School District parcel tax election (2008)
| Marin
| $193/parcel
| 4 years
|
|
| Martinez School Parcel Tax Measure B, 2008
| Contra Costa
| $50/parcel
| 5 years
|
|
| Oakland school parcel tax, Measure N, 2008
| Alameda
| $120/parcel
| 10 years
|
|
| Ojai school parcel tax election, Measure P, 2008
| Ventura
| $89/parcel
| 7 years
|
|
| Pacific Grove School Measure X parcel tax election, 2008
| Monterey
| $35/parcel
| 5 years
|
|
| Pittsburg School Parcel Tax Measure C, 2008
| Contra Costa
| $65/parcel
| 7 years
|
|
| San Carlos school parcel tax election, Measure S, 2008
| San Mateo
| $185/parcel
|
|
|
| Santa Barbara High School parcel tax election, Measure H, 2008
| Santa Barbara
| $23/parcel
| 4 years
|
|
| Santa Barbara elementary school parcel tax election, Measure I, 2008
| Santa Barbara
| $27/parcel
| 4 years
|
|
| West Contra Costa Parcel Tax Measure D, 2008
| Contra Costa
| 7.2 cents/square foot
| 5 years
|
|
June 3
- Main article: June 3, 2008 ballot measures in California
Non-school
School
February 5
- See also: February 5, 2008 ballot measures in California
Non-school
1983-2006 election results
This graph shows the results of all California parcel tax elections from 1983 through 2006.
External links
References
- ↑ Wall Street Journal, "California Schools' Tough Choices", June 17, 2009
- ↑ 2.0 2.1 Local Revenues for Schools: Limits and Options in California