The Alameda School Board replaced its flat school tax with a square foot tax, but its former tax is still in court –

In 2011, Alameda Unified School District replaced its challenged parcel tax (a flat tax for more than 90% of taxpayers and a square footage tax for a few large commercial property owners) with a square footage rate for all properties.  Alameda’s Measure A has been in effect since July 1, 2011, replacing Measure H, which has been under legal challenge since 2008.*

The current Alameda Measure A subjects all buildings (whether commercial, industrial or residential) on developed parcels to an annual tax of $0.32 per square foot up to a maximum of $7,999 per parcel.   (A 2,000 square foot house in Alameda is taxed at $640.  The same house in Piedmont will be taxed $2,406 under the proposed Measure A.)  

Exclusions are offered by the current Alameda school tax, both to single family residences owned and occupied by persons 65 or older (“senior exemption”) and by disabled recipients of SSI of any age (“disability exemption”).  Parcels without buildings are taxed at a flat $299 per parcel rate.  In March 2011, the new Measure A  was approved  by 68% of Alameda voters to replace the challenged Measure H.  

* The former City of Alameda Measure H school tax was approved by voters in June 2008.  It charged a flat rate of $120 to all single family residential properties and the vast majority of commercial parcels, while charging a few owners of large commercial or industrial parcels at the rate of $0.15 per square foot up to a maximum of $9,500 per year.  The tax was promptly challenged in August 2008 by a large commercial property owner objecting to the assessment of tax per square foot on his commercial property while all residential and all smaller commercial properties were taxed at a flat rate of $120.  The trial court upheld Measure H.  The tax was recently struck down by the Appellate Court as failing to be a “uniform tax rate”.

Measure A = $2,406 tax for 8 years =  approximately $20,000  per parcel

On March 5, 2013, Piedmont voters will be asked to consider ballot Measure A to allow every parcel to be equally taxed $2,406 for 8 years to support the Piedmont schools.  (To find the tax rate in the official documents, read to the end of the official materials and look under RATES.)  If the tax plus the allowed 2% annual increase is levied every year during the 8 year term, the total for each property will be  approximately $20,000 per parcel.  The official ballot material states:

School District ballot language for Measure A 

To prevent local school funding from expiring and to maintain the quality of Piedmont’s schools, to attract, train and retain qualified teachers, to protect programs in math, science and technology, to continue funding for music, visual and performing arts programs, and to keep textbooks and instructional technology up-to-date, shall the Piedmont Unified School District continue to levy a special tax as specified in the voter pamphlet, with all funds staying in Piedmont to benefit our schools?

Voters are to cast their vote either yes or no. > Click to read more…

“I think the most critical change we can make in U.S. K-12 education is to create teacher feedback systems that are properly funded, high-quality, and trusted by teachers.  These measurement systems need to provide teachers with the tools to help support their professional development. The lessons from these efforts will help us improve teacher education programs. The countries that have better education systems than the United States provide more teacher feedback than we do today…”

—Bill Gates, 2013 Letter > Click to read more…

Recreation Commission Public Hearing – 

The Recreation Commission will hold a public hearing on proposed fees and schedules for the Piedmont Community Pool for the period of May 1, 2013 through April 30, 2014. The hearing is on Wednesday, January 30, at 7:30 pm, in City Council Chambers, City Hall. The Commissioners will hear a report on the operating shortfall for the pool for the current FY 12-13, necessitating an additional $19,294 appropriation from the General Fund.  The 12-month expenses for 2012-13 will be $650,00 and the revenues are expected to be $550,000.  The annual City subsidy is projected to be $100,000.  The fee schedule will be considered by the City Council at a future meeting.  Announcement of hearing and details. There will be no February meeting of the Recreation Commission.

Measure A Supports School Arts Programs – 

Dear Editor,

 As an artist and as the Program Director for the Piedmont Center for the Arts, I have a unique perspective on the importance of arts education in our town. One reason that the Piedmont Center for the Arts has been a phenomenal success is because Piedmonters understand that engagement with the arts opens up our perceptions and allows us to discover new possibilities in our self and the world around us. We know that children naturally have an enthusiasm for discovery of self.  Self discovery is enhanced through the arts and is imperative to their overall development.

The PUSD has been able to maintain a comprehensive program in visual and performing arts, and in music, due in large part to the dedication of district leadership and the overwhelming community support for the school support tax for the past 27 years.

Some Property Owners Will Pay More, Some Less Under Measure A-

On March 5, Piedmont voters will consider a school parcel tax, Measure A.  Taxpayers are asking what impact Measure A’s $2,406 per year for 8 years will have on their tax bill.

You can determine your current school tax by referring to your Alameda County Secured Property Tax Statement.  This is the annual statement sent to all property owners from the Alameda County Tax Assessor.  It has a two part payment schedule and lists the various taxing agencies.

– On the left side  of the tax statement are:

• Countywide Tax  – this county property tax begins at 1% of assessed value or purchase price (for the base year) by Proposition 13.  The assessed value generally increases 2% per year.
• School Bond debt service assessment  – This amount pays off multiple voter approved school bonds used to retrofit and rebuild schools recently and in the past.  The funds go to the Piedmont Unified School District.
•  Other assessments are also listed under debt service.

– On the right side of the statement are the “Special Assessments” (parcel taxes).  All of these taxes were approved by 2/3rd’s of those voting on the tax.

• Sewer Tax – Piedmont voters turned down a proposal to double this tax amount in a recent election.  The current tax is higher than the recently approved Measure Y, Municipal Service Tax.  This money goes to the City of Piedmont.
• School Measure B – Measure A on the March ballot, if passed, will replace this tax with the flat amount of $2406 for all Piedmont property owners.  If measure A should fail, the School Board has indicated its intention to increase the Measure B amount by 5% for the 2014 tax year. Add 5% to your statement to determine your 2014 tax.  This money goes to the Piedmont Unified School District.
• Municipal Services Tax – A parcel tax for the City of Piedmont which was just renewed for 4 years by the voters. This money goes to the City of Piedmont.
• Other taxes are also listed.

To determine how much of your property tax is going directly to the Piedmont schools add the debt service for school unified tax and the special school parcel tax (School Measure B or A).

Under the proposed new Measure A tax, every parcel in Piedmont, regardless of size and use, will be taxed at the rate of $2,406 per parcel for 8 years.   This includes commercial property and vacant parcels.   The School Board will be able to increase the base tax amount by 2% per year (compounded) during the 8 year term.

To determine if your property tax will go up or down with the passage of Measure A, look at your current Measure B tax, add 5%, and then compare the amount to $2,406.    Approximately, 78 % of  residential property owners will find their tax to be more under Measure A, while approximately 22 % will find their taxes reduced. 

Total number of residential parcels  = 3,764

 + Parcels under 5,000 square feet = 993

 + Parcels between 5,000 square feet and 9,999 square feet = 1,953 

  – Parcels 10,000 square feet or over = 818

Total residential parcels paying more under Measure A = 2,946

Total residential parcels paying less under Measure A = 818

The following information is on the Piedmont Civic Association website.

• A 4-part series describing Piedmont taxes, increases and comparisons to other school districts in the area.
• School Budget News (see left sidebar) has articles on how the school tax was developed.

Editors’ correction noted in purple above made on 1/29/13.

Difference Between Types of Exemptions- 

Dear Editor:

The supporters of Measure A are incorrectly characterizing one of the points made by the opponents of this proposal. The Proponent ballot rebuttal to the Measure A opponent argument states:  “The opponents simply have their facts wrong.  Low-income seniors are exempt from Measure A.”  The Argument Against Measure A makes this point:  “Piedmont does not have a senior exemption and this must be included. The proposed SSI (Supplemental Security Income) exemption for low-income seniors is meaningless in Piedmont.”

There is a substantial difference between a senior exemption and a low-income senior exemption.  In our region alone there are at least 35 school districts with age 65-only qualification for 100% senior exemption; the age 65 only qualification is common and most school districts use this straightforward qualification. Piedmont is 3^rd in the top 10 list of California school districts by Academic Performance Index (API) and only Piedmont does not offer an Age 65 senior exemption if a school tax is present. The details for these two points are contained at http://tiny.cc/36xyqw.

Local school districts define “very low income” using Federal classifications and on a very different basis from what the proponents feel is right for Piedmont:

• Berkeley USD:  household income below $37,400.
• Moraga SD:  household income below $32,350 to $49,850, depending on household size.
• Oakland USD:  household income below $31,250 to $58,950, depending on household size.
• Orinda Union SD:  household income below $46,150 to $60,950, depending on household size.

 Regarding Piedmont’s SSI qualification as a senior exemption, regardless of even the extremely low income levels of SSI, a person is not eligible if resources exceed $2,000 (exclusive of residence and car). The high cost of living in Piedmont virtually ensures any senior with a home will not qualify for SSI. The reality is that there is no meaningful senior exemption with Measure A.

To reiterate the closing statement of the Opponents to Measure A:  “Vote NO on Measure A. Instead, let us vote for a tax in November that is equitable, has genuine citizen oversight, and a meaningful senior exemption.”

Thank you,

Jim McCrea,  Piedmont Resident

Editors’ Note:  The opinions expressed are those of the author and not necessarily those of the Piedmont Civic Association.

The Piedmont League of Women Voters (LWV) will hold a forum in City Hall for representatives of the pro and con sides of the proposed $2,406 per year for 8 years Measure A School Tax.

Editors’ Note:  The Piedmont League of Women Voters  has endorsed the School Tax, Measure A.

The Piedmont Civic Association is a non-partisan organization and does not support or oppose ballot measures or candidates. 

Following is the LWV announcement.

LWV Piedmont Election Forum

Measure A – School Parcel Tax: Pros and Cons

The League of Women Voters of Piedmont will host an election forum in advance of the March 5, 2013 special election in Piedmont.  Measure A, the Piedmont Unified School District parcel tax measure, is the only item on the ballot. The forum will take place on Thursday, February 7, 2013, from 7:30-8:45pm at City Hall, 120 Vista Avenue in Piedmont.  Panelists Doug Ireland and Jonathan Davis, replacing Katie Korotzer, will present the argument for Measure A, with Tom Clark and Rick Schiller presenting the argument against.  Audience members are invited to submit questions for the panel.  Jan Zovickian will serve as moderator for the evening. The community is cordially invited to attend and learn more about the school parcel tax. Those unable to attend are invited to view a simulcast of the event on KCOM-TV, channel 27.

Piedmont resident Rick Schiller compares high-scoring California school districts API scores, school parcel tax and exemptions for property owners 65 or older.

Top Ten California School Districts by Academic Performance Index (API). All have Age 65 only to qualify 100% Senior Exemption except Piedmont.

35 Regional School Districts have age 65 Senior Exemption

Local Schools with age 65 Senior Exemption and “very low income” Verification

 Berkeley USD –below $37,400 per household to qualify

Moraga School District – below $32,250 to $49,850 depending on household size to qualify

Oakland USD – below $31,250 – $58,950 depending on household size to qualify

Orinda Union SD – below $46,150 to $60,950 depending on household size to qualify

 The Federal poverty definition for a single person is below $11,170

 Piedmont’s “low-income” Senior Exemption defined as SSI “qualified”

Disqualified above SSI $730 monthly / $8,760 annual unearned income limit Disqualified from SSI if resources exceed $2,000

Editors’ Note:  The chart is the research product of the author and not the work of the Piedmont Civic Association.