Res12 15177 - Laserfiche WebLink

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. � • • To improve local elementary and middle school education for all students with funds that cannot be taken by the State • To enhance reading, writing, math, and science skills • To attract and retain qualified teachers • To support school libraries No parcel tax funds will be spent on administrative salaries. A. Amount and Basis of Tax The parcel tax shall be $67 per Parcel of Taxable Real Property and shall be placed on the tax roll immediately following the adoption of the Measure and shall be levied for a period of five (5) yeazs. The District shall provide the County of San Mateo Treasurer- Tax. Collector ("County Tax Collector") a report indicating the parcel number and amount of tax for each Pazcel of Taxable Real Property. "Parcel of Taxable Real Property" is deFined as any unit of real property in the Redwood City Elementary School District ("DistricP') that receives a sepazate tax bill for ad valorem property taxes from the County Tax Collector's Office. All public property that is otherwise exempt from or upon which no ad valorem property taxes are levied in any yeaz shall also be exempt from the special tax in such year. B. ExempHons An exemption from payment of the special tax may be granted on any parcel owned by one or more persons 65 years of age or over who occupies said parcel as a principal residence, upon application for exemption and on any parcel owned by one or more persons receiving Supplemental Security Income for a disability, regazdless of age, who occupies said parcel as a principal residence ("SSI Exemption"). Exemptions may be granted based on a one-time application, subject to District's right to verify a property owner's continuing qualificatio� for exemption. C. Claims / Exemation Procedures With respect to all general property tax matters within its jurisdiction, the County Tax Collector or other appropriate County tax official shall make all final determinations of tax exemption or relief for any reason, and that decision shall be Final and binding. With respect to matters specific to the levy of the tax, including the Senior Citizen Exemption and the SSI Exemption and the appropriate talc classification, the decisions of the District shall be final and binding. The procedures described herein, and any additional procedures established by the Board of Education of the District ("Board") shall be the exclusive claims procedure for claimants seeking an exemption, refund, reduction, or re- computation of the special tax by the District. Whether any particular claim is to be resolved by the District or by the County shall be determined by the District, in coordination with the County as necessary. Taspayers wishing to challenge any determination of the County Tax Collector must do so under the procedures for