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RPVCCA_CC_SR_2011_09_20_07_PVPUSD_Measure_MCITY OF MEMORANDUM RANCHO PALOS VERDES TO: FROM: DATE: SUBJECT: REVIEWED: Staff Coordinator: HONORABLE MAYOR &CITY COUNCIL MEMBERS CAROLYNN PETRU,DEPUTY CITY MANAGE® SEPTEMBER 20,2011 REQUEST FROM THE PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICT TO SUPPORT MEASURE M,A LOCAL SCHOOL PARCEL TAX MEASURE ON THE NOVEMBER 8,2011 BALLOT C~ROLYN LEHR,CITY MANAGER ~ Matt Waters,Senior Administrative Analyst 0? RECOMMENDATION 1.Approve the Palos Verdes Peninsula Unified School District's request for support of Measure M. 2.Adopt Resolution No.2011-,authorizing the City of Rancho Palos Verdes to endorse and support Measure M,a parcel tax measure for the Palos Verdes Peninsula Unified School District. BACKGROUND AND DISCUSSION: The Palos Verdes Peninsula Unified School District Board of Education voted on July 28, 2011 to place Measure M on the November 8,2011 election ballot.Measure M,if passed would replace and extend two existing school parcel tax measures.The Palos Verdes Peninsula Unified School District (PVPUSD)is seeking the City of Rancho Palos Verdes' support and official endorsement. The ballot statement reads as follows: Without increasing existing taxes and to protect the quality of education and promote student achievement shall Palos Verdes Peninsula Unified School District extend the existing school parcel taxes to fund advanced programs in math,science and technology, keep classroom technology up-to-date,attract and retain highly qualified teachers,and maintain manageable class sizes,with an exemption for seniors,a cost ofliving adjustment for inflation,with all money staying in our community to benefit local schools? Information provided by PVPUSD states that funds from Measure M will allow the school 7-1 Request from PVPUSD For City Support of Measure M September 20,2011 Page 2 district to continue to provide advanced academic programs;attract and retain qualified teachers and employees;maintain up-to-date classroom technology,textbooks,and instruction materials;maintain manageable class sizes;and allow for funding for art,music, language and physical education programs.Measure M will protect over $7 million a year in critical,local education spending.PVPUSD materials state that Peninsula schools have lost over $25 million in State support over a four-year period.While PVPUSD concedes that Measure M will not eliminate all its budget issues,Measure M will reduce the negative impact considerably by saving the equivalent of over ninety teachers,counselors,nurses and support staff. Two-thirds of Peninsula voters supported school parcel taxes Measure P in 2003 (renewed in 2007)and Measure V in 2009.These parcel taxes provide a reliable stream of local funding for the district.If passed,Measure M would replace those two parcel taxes with one parcel tax.Measure M will not increase the tax rate and the tax burden will remain at $374 per parcel per year,(the same as the combined parcel levies of Measure P and V) with an annual adjustment tied to the Consumer Price Index.Unlike Measures P and V, which will expire in 2013,Measure M has no sunset provision. In 2005,over two-thirds of local voters approved Measures R &S,local school bond measures for PVPUSD infrastructure improvements.Funds from Measures Rand S cannot be spent on teachers or programs. Measure M requires two-thirds support to pass.All registered votes who reside within the boundaries of the PVPUSD are eligible to vote.Similar to previous Measures,PVPUSD will establish an independent Citizen's Oversight Committee to ensure that Measure M funds are spent appropriately and in accordance with the intent of the measure.Funds cannot be spent on administrator salaries or be taken by the State.The Measure also provides an optional exemption for seniors.The PVPUSD Fact Sheet opines that property values and a high quality of community life are closely linked to good schools. FISCAL IMPACT There is no financial impact resulting from approving the PVPUSD's request for support of Measure M. ATTACHMENTS: Resolution No.2011- Palos Verdes Peninsula Unifies School District Measure M Fact Sheet Palos Verdes Peninsula Unifies School District Measure M Frequently Asked Questions Palos Verdes Peninsula Unified School District Resolution No.5-2011/12 7-2 RESOLUTION NO.2011- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES,AUTHORIZING THE CITY OF RANCHO PALSO VERDES TO ENDORSE AND SUPPORT MEASURE M,A PARCEL TAX MEASURE FOR THE PALOS VERDES PENINSULA UNIFIES SCHOOL DISTRICT WHEREAS,Palos Verdes Peninsula Unified School District provides a high-quality educational program to all K-12 students and District schools are among the very best in the State,with District student test scores consistently near the top statewide and 98%of students going on to college;and WHEREAS,an adequately funded and well-developed public-education system provides numerous benefits and advantages to all of the residents of the community;and WHEREAS,schools throughout California are facing $1.8 billion in funding reductions if specific triggers are met this fiscal year,with additional and substantial shortfalls expected in upcoming years; WHEREAS,the District relies on State funding for 81 %of its operating revenues and it is anticipated that the local impact of current State budget shortfalls will result in an on-going reduction of $14 million ill statutory funding for District schools;and WHEREAS,the District has made every effort to minimize the impact of previous State funding cuts to the District,including such measures as cutting administrators and non-teaching staff and has maximized revenues from parent/community donations,grants and other funding sources;and WHEREAS,Measure M,a parcel tax measure,that combines and replaces,without increasing,the existing parcel taxes under Measures P and V,in the amount of $374 per parcel, adjusted annually for inflation,is essential for maintaining the quality of the District's outstanding schools and local educational programs;and WHEREAS,Measure M is needed to protect the high quality .of education in Palos Verdes and prevent deep cuts to educational programs,including math,science,technology, retain qualified teachers and school employees;keep school facilities well-maintained;minimize increases in class sizes and continue programs that promote student achievement and success in college and careers;and NOW BE IT,THEREFORE,RESOLVED BY THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES: That the City of Rancho Palos Verdes lends its official endorsement and support to MEASURE M for the Palos Verdes Peninsula Unified School District. PASSED,APPROVED,AND ADOPTED THIS 20 th DAY OF SEPTEMBER 2011. ATTEST: /s/Carla Morreale City Clerk State of California County of Los Angeles ) )ss 7-3 City of Rancho Palos Verdes ) I,Carla Morreale,City Clerk of the City of Rancho Palos Verdes,hereby certify that the above Resolution No.2011-was duly and regularly passed and adopted by the said City Council at a regular meeting thereof held on September 20,2011. City Clerk 7-4 Palos Verdes Peninsula Unified School District Measure M Fact Sheet Measure M is on the November ballot.Election Day is November 8,2011 On July 28,2011,the Palos Verdes Peninsula Unified School District Board of Education voted to place Measure M on the November 8,2011 Election Ballot. The ballot statement reads as follows: Without increasing existing taxes and to protect the quality of education and promote student achievement shall Palos Verdes Peninsula Unified School District extend the existing school parcel taxes to fund advanced programs in math,science and technology,keep classroom technology up-to- date,attract and retain highly qualified teachers,and maintain manageable class sizes,with an exemption for seniors,a cost of living adjustment for inflation,with all money staying in our community to benefit local schools? What You Need to Know About Measure M: Palos Verdes Peninsula Unified School District schools have experienced sharp declines in state funding which may get worse with the current budget crisis.As the state has reduced support over the past few years for public schools,Palos Verdes Peninsula voters have approved previous parcel tax measures in the past to address these concerns.This stable source of funding along with the generous support of the Peninsula Education Foundation,PTAs,and Booster Clubs has helped achieve excellence in our neighborhood schools despite unpredictable and inadequate state funding.Due solely to state cutbacks in education funding,the District has lost $25 million in funding over a four-year period and is today still facing over $8 million in additional cuts.Passage of Measure M will address these funding problems. Measure M will preserve: •Maintain advanced programs in math,science and technology •Keep school facilities and grounds clean and well-maintained •Retain qualified and experienced teachers and minimize layoffs •Keep classroom technology,textbooks and materials up-to-date •Preserve programs that help students get into the best colleges and prepare for successful careers •Minimize increases in class sizes Funds can only be used for programs approved by the voters.An independent Citizens'Oversight Committee will oversee the expenditures and ensure funds are spent as promised. Measure Mfunds must be spent locally to benefit Palos Verdes Peninsula children.No funds from the parcel tax can be used for administrative salaries.All money raised by Measure M stays in our community. Good schools are the foundation of a quality community.Good schools protect property values and contribute to our high quality of life.Maintenance of our exemplary school programs is an investment in our community. Ballots arrive the week of October 10,2011.Election Day is November 8,2011.The last day to register to vote in this election is October 24,2011. If you have questions and/or feedback about the district budget and/or programs,please contact Walker Williams,Superintendent,Palos Verdes Peninsula Unified School District at: supt@pvpusd.k12.ca.us. 7-5 PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICT MEASURE M FREQUENTLY ASKED QUESTIONS What is Measure M? Measure M is a local school measure placed on the November 8,2011 Ballot by the Palos Verdes Peninsula Unified School District Board of Education on July 28,2011.It will combine and extend two existing parcel tax measures protecting over $7 million a year in critical,local education funding. What programs will Measure M funds support? Measure M will continue to provide ongoing, local funding to preserve:.. •Advanced academic programs in math, science and technology •The ability to attract and retain the most qualified teachers and school employees •Up-to-date classroom technology •Current textbooks and instructional materials •Manageable class sizes •Funding for art,music,world language, and physical education programs Why is Measure M needed? Due to continued uncertainty and previous reductions in state funding,the district has been forced to reduce the number of instructional days and teacher positions.Over a four-year period,our schools have lost $25 million in state support.Class sizes at all levels have increased,support staff has been eliminated,maintenance staff has been reduced and the use of technology curtailed. Measure M will protect the stable local funding needed to help maintain a quality education in our neighborhood schools. What will happen if Measure M does not pass? Measure M won't solve all the problems created by the State budget crisis,but it will help limit the most devastating cuts to classrooms and instruction.Without Measure M,the equivalent of over 90 teachers, counselors,nurses,school site leaders and support staff will be cut;class sizes at all levels and in all subject areas will increase; extracurricular activities and athletic opportunity will be reduced or eliminated; and textbooks and instructional technology would not be kept current. Can the District make cuts to administration or teachers? The District has already made significant cuts to programs,teachers,and administration and is operating on a lean budget.The District has issued layoff notices each of the past four years.Salaries for top administrative positions have been reduced and the School Board has agreed to not accept a monthly stipend (as allowed by state law)and freeze their health benefits. I don't have children in the schools.How will Measure M benefit me? Families move here for the quality schools. This demand for our homes has helped prevent the type of decrease in property values seen in other neighborhoods.Good schools protect property values! Palos Verdes Peninsula Unified School District 375 Via Almar,Palos Verdes Estates,CA 90274 7-6 How can I be sure Measure M funds will be spent properly? An independent Citizens'Oversight Committee will oversee the Measure M expenditures and ensure they are spent as voters intended.By law,Measure M funds can only be spent as described in the measure. Funds cannot be spent on administrator salaries or be taken away by the State. Is there an exemption available for seniors? Yes.To ensure the cost of Measure M is not a burden to those living on a fixed income, seniors age 65 and older can apply to be exempt from the cost of Measure M. How much will Measure'M cost? Measure M will not increase the tax rate and will continue to cost $374 per parcel per year. It will provide for an annual adjustment for inflation capped at the CPI. Don't we already have a parcel tax? Since 2003,over two-thirds of local voters have supported Measure P (2003 and renewed in 2007)and Measure V (2009)-school parcel taxes that provide stable local funding for PVPUSD.Measure M will combine these two taxes in to one simple,uniform tax. Will Eastview or other out-of-district families pay for Measure M? By state law,only voters who live within the school district boundaries can pay for Measure M.However,by allowing out-of- district students to attend PVPUSD schools, our school district receives additional state funding.A large percentage of state funding is based on per pupil attendance,and these additional students help to increase our funding each year. What about Measures R &8? In 2005,over two-thirds oflocal voters approved Measures R &S,local school bond measures to support facility upgrades at schools within our district.Measures R & S funds can only support facility projects as specified in the measure.By law,Measures R &S funds cannot be spent on teachers or programs. Who will vote on Measure M? All registered voters who live within the Palos Verdes Peninsula Unified School District are eligible to vote on Measure M.To pass, Measure M must receive at least 66.7% support from those who vote on Measure M on or before November 8,2011. What important dates do I need to remember? •Election Day is November 8,2011. •The last day to register to vote in this election is October 24,2011. •The last day to request an Absentee Ballot is November 1,2011. Who do I contact about District budget issues? If you have questions and/or feedback about the district budget and/or programs,please contact Walker Williams,Superintendent, Palos Verdes Peninsula Unified School District at:supt@pvpusd.k12.ca.us. Palos Verdes Peninsula Unified School District 375 Via Almar,Palos Verdes Estates,CA 90274 7-7 PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICT RESOLUTION NO.5 -2011/12 RESOLUTION OF THE GOVERNING BOARD OF THE PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICT CALLING AN ELECTION,ESTABLISHING SPECIFICATIONS OF THE ELECTION ORDER,AND REQUESTING CONSOLIDATION WITH OTHER ELECTIONS OCCURRING ON NOVEMBER 8,2011 WHEREAS,the Palos Verdes Peninsula Unified School District ("District")is committed to offering a high-quality educational program to all students within the District and securing adequate funding to meet that purpose;and WHEREAS,District schools are among the very best in the State,District student test scores are consistently 'near the top State-wide,and 98%of District students go on to college; and WHEREAS,this parcel tax measure is essential for maintaining the quality of the District's outstanding schools and local educational programs;and WHEREAS,an adequately funded and well-developed public education system provides numerous benefits and advantages to all of the residents of the community;and WHEREAS,schools throughout California are facing $1.8 billion in funding reductions if specific triggers are met this fiscal year,with additional and substantial shortfalls expected in upcoming years; WHEREAS,the current State budget shortfalls will result in a loss of $6 billion in funding to California schools below the level provided in 2007-08;and WHEREAS,the District relies on State funding for 81 %of its operating revenues;and WHEREAS,the District relies on the parcel tax revenue to offset the threat to educational programs caused by the State's ongoing practice of deferring funding from one year to the next;and WHEREAS,the anticipated fluctuations in upcoming State budgets will have a significant impact on the funding available for District schools;and WHEREAS,it is anticipated that the local impact of current State budget shortfalls will result in an on-going reduction of$14 million in statutory funding for District schools;and WHEREAS,the District ranks 38 th out of the 47 public school districts within Los Angeles County with respect to the amount of State funding per student;and WHEREAS,the District has made every effort to minimize the impact of previous State funding cuts to the District,including such measures as cutting administrator and non-teaching Page 1 7-8 staff and has maximized revenues from parent/community donations,grants and other funding sources;and WHEREAS,the voters of the District in 2007 approved the Measure P parcel tax in the amount of $209 per parcel that expires in 2013,and in 2009 approved the Measure V parcel tax in the amount of$165 per parcel that expires in 2013;and WHEREAS,this Board finds that a parcel tax that combines,equals,and replaces, without increasing,the existing parcel taxes under Measures P and V,in the amount of $374 per parcel,adjusted annually for inflation,will continue to provide,maintain,and expand educational opportunities for all students of this District and continue to contribute to the District's fiscal stability; WHEREAS,if the new,combined parcel tax is approved by the voters,then existing parcel taxes under Measures P and V will cease to be levied upon the commencement of the levy of parcel taxes under the new parcel tax;and WHEREAS,without the additional local revenue obtained by means of this parcel tax measure,the District will be required to make substantial cuts to educational and other programs, and to reduce classroom staffing,all of which will negatively impact the current high quality of District educational pr~g.rams and schools;and WHEREAS,all funds raised by this measure will stay in Palos Verdes to directly support District schools and students;and WHEREAS,in the judgment of this Governing Board ("Board"),the local revenues that will be made available as a result of this parcel tax measure are necessary to help minimize the impact of State funding cuts and to continue to maintain the high quality of the District's educational programs and schools;and WHEREAS,Section 4 of Article XIIIA and Section 2 of Article XIIIC of the California Constitution and sections 50075,50076, 50077,50079 and 53722 et seq.of the California Government Code authorize a school district,upon approval of two-third~(2/3)of the electorate voting on the measure,to levy a qualified special tax for specified purposes following notice and a public hearing;and WHEREAS,in the judgment of this Board,following public hearings and comment,it is advisable to request that the Los Angeles County Registrar-Recorder/County Clerk ("Elections Office")call an election and submit to the voters of the District the question of whether the District shall levy a special tax within the District for the purpose of raising additional revenue for the District;and WHEREAS,pursuant to Education Code section 5342 and Elections Code sections 10400,10402 and 10403,such election may be completely or partially consolidated with any other election held on the same day and in the same territory or portion of territory that is the same. Page 2 7-9 NOW,THEREFORE,BE IT RESOLVED AS FOLLOWS: 1.Resolution Constitutes Order of Election.This resolution shall constitute an order of election pursuant to Education Code section 5320 et seq.The Elections Office of Los Angeles County is hereby requested to take necessary and appropriate action to implement the Parcel Tax Election pursuant to this resolution and as stated herein for the purpose of conducting the election on behalf of the District in accordance with Education Code section 5303. 2.Date and Purpose of Measure.Pursuant to Section 4 of Article XIIIA of the California Constitution and Government Code section 50077,a special election shall be held within the boundaries of the District on Tuesday,November 8,2011,for the purpose of voting on a measure ("Measure")which will be presented to voters in substantially the form attached hereto as Exhibit A,containing the question of whether the District shall impose a special tax for the educational purposes stated therein.In addition,the full text of the Measure ("Full /Ballot Text")shall appear in the ballot pamphlet in substantially the form attached hereto as Exhibit B. 3.Amount of Tax.The qualified special tax shall be in the amount and manner set forth in Exhibit B attached hereto . . 4.Exemptions From Special Tax.An exemption from payment of the special tax may be granted on any single family parcel owned by one or more persons 65 years of age or over who occupies the parcel as a principal residence,upon application for exemption (the "Senior Citizen Exemption").Applications for such exemptions must be made during the period from January 15 through the last business day in May of each year this parcel tax is levied,in accordance with the process established by the District and as described in the attached Ballot Measure (Exhibit B hereto).In order to qualify for the exemption,a new and separate application for the exemption must be submitted for each year the parcel tax is levied.Persons seeking exemptions need only file one exemption application form for any and all parcel taxes levied by the District during that tax year,including for multiple parcels or for previous parcel tax measures.The District shall annually provide to the County Treasurer-Tax Collector or other appropriate County tax official a list of parcels that the District has approved for a Senior Citizen Exemption. 5.Collection of the Tax.The special tax shall be collected by the County Tax Collectors ofthe County of Los Angeles ("County Tax Collector"),as applicable based on parcel location,at the same time,in the same manner,and subject to the same penalties as ad valorem property taxes collected by the County Tax Collectors.Unpaid special taxes shall bear interest at the same rate as the rate for unpaid ad valorem property taxes until paid.The special tax itself shall not be levied on an ad valorem basis. The special tax shall be levied on all parcels of taxable real property in the District. During each year that the parcel tax is in effect and for which a report of tax expenditures is prepared,and as part of a regularly scheduled public Board meeting,the District shall receive and consider the information in the report and the continued imposition of the parcel tax for the upcoming year."Parcel of Taxable Real Property"shall be defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the County Tax Page 3 7-10 Collector's Office.All property that is otherwise exempt from or upon which ad valorem property taxes are not levied in any year shall also be exempt from the special tax in such year. With respect to all general property tax matters within its jurisdiction,the County Tax Collector 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 special tax, including the classification of property for purposes of calculating the tax,the decisions of a District administrative review panel shall be final and binding. 6.Authority for Ordering Election.The authority for ordering the election is contained in section 50075 et seq.of the Government Code and Section 4 of Article XIIIA of the California Constitution. 7.Authority for Specifications.The authority for the specification of this election order is contained in section 5322 of the Education Code. 8.Resolution to County Registrar and County Board.The Clerk of the Governing Board or other Board designee is hereby directed to immediately send a copy of this Resolution to the Los Angeles County Elections Office,as the officers conducting the election,the Los Angeles County Superintendent of Schools ("County Superintendent"),and to the Clerk of the Board of Supervisors of Los Angeles County ("County Board").The Board requests that the County Superintendent deliver a copy of all published notices to the Clerk of this Board. 9.Formal Notice.The Los Angeles County Registrar-Recorder/County Clerk is hereby requested to prepare a Notice of Parcel Tax Election ("Notice")and to call the election by causing the Notice to be published in a newspaper of general circulation published in the District, in accordance with sections 5362 and 5363 of the Education Code and section 12112 of the Elections Code,as required by law.The County Superintendent is hereby requested to prepare and execute a formal Notice of Parcel Tax Election and Consolidation ("Notice"),in a form substantially similar to Exhibit C hereto,and to call the election by causing the Notice to be posted in accordance with section 5362 of the Education Code no later than March 11,2011,or otherwise cause the Notice to be published as required by law. 10.Conduct of Election. (a)Request to Elections Office.Pursuant to section 5303 of the Education Code,the Elections Office is requested to take all steps to hold the election in accordance with law and these specifications.The Board requests that the Elections Office deliver a copy of all published notices to the Clerk of this Board pursuant to section 12113 of the Elections Code. (b)Voter Pamphlet.The Elections Office is hereby requested to reprint the Full Ballot Text in substantially the form attached hereto as Exhibit B in the voter information pamphlet to be distributed to voters pursuant to section 13307 of the Elections Code.In the event the Full Ballot Text will not be reprinted in the voter information pamphlet in its entirety, the County Registrar is hereby requested to print,immediately below the impartial analysis of the Measure,in no less than 10-point boldface type,a legend substantially as follows: Page 4 7-11 The above statement is an impartial analysis of [Measure ]. If you desire a copy of the Measure,please call the Los Angeles County Elections Office at (562)462-2632 and a copy will be mailed at no cost to you. (c)Consolidation.Pursuant to Education Code section 5342 and Elections Code section 10402.5,the Elections Office and the County Board are hereby requested to consolidate the election ordered hereby with any and all other elections to be held on November 8,2011, within the District. (d)Cost ofElection.The Palos Verdes Peninsula Unified School District agrees to reimburse the County of Los Angeles for the cost of the special election. (e)Canvass ofResults.The County Board is authorized to canvass the returns of the election pursuant to section 10411 of the Elections Code. 11.Appropriations Limit.The Board shall provide in each year for an increase in the District's appropriations limit as shall be necessary to ensure that the proceeds of the special tax may be spent for its authGlrized purposes. 12.Full Ballot Text.The Board hereby determines to include within the ballot pamphlet the Full Ballot Text in substantially the form attached hereto as Exhibit B,which is hereby approved and adopted by the Board,and the Elections Office is hereby directed to include the Full Ballot Text in the ballot pamphlet. 13.Ballot Arguments.The President of the Board and/or his/her designees are hereby authorized to prepare and file with the County Registrar any ballot argument prepared in connection with the election,including a rebuttal argument,each within the time established by the Elections Office,which shall be considered the official ballot arguments of the Governing Board as sponsor of the Measure. 14.Official Actions.The District Superintendent,President of the Board,or their designees,are hereby authorized and directed to execute any other document and to perform all acts necessary to place the Measure on the ballot,including making any changes to the text of the measure described in this Resolution,or to the abbreviated form of the measure,or to the text of this Resolution,as may be convenient or necessary to comply with the intent of this Resolution, the requirements of elections officials,and requirements of law. 15.Accountability Measures.The members of the Board,the Superintendent of the District,and officers and staff of the District are hereby requested and directed,individually and collectively,to provide accountability measures pursuant to Government Code section 50075.1 that include,but are not limited to,all of the following:(a)a statement indicating the specific purposes of the qualified special tax,(b)a requirement that the proceeds be applied only to the specific purposes identified pursuant to subsection (a),(c)the creation of an account into which the proceeds shall be deposited,and (d)an annual report pursuant to section 50075.3.of the Government Code,as provided in Section 16 below. Page 5 7-12 16.Annual Report.Pursuant to section 50075.3 of the Government Code,the Board directs that the chief fiscal officer of the District file a report with the Board no later than June 30,2010,and at least once a year thereafter while the special tax is in effect.The annual report shall contain both ofthe following:(a)The amount of funds collected and expended,and (b)the status of any project required or authorized to be funded by the special tax. ADOPTED,SIGNED and APPROVED by the Governing Board of the Palos Verdes Peninsula Unified School District on the 28 th day of July,2011,by the following vote: AYES: NOES: ABSTENTIONS: ABSENT: President ofthe Governing Board ofthe Palos Verdes Peninsula Unified School District Page 6 7-13 STATE OF CALIFORNIA ) ) LOS ANGELES COUNTY ) I,,do hereby certify that the foregoing is a true and correct copy of Resolution No 5-2011112,which was duly adopted by the Board of Education of the Palos Verdes Peninsula Unified School District at meeting thereof held on July 28th,2011,and that it was so adopted by the following vote: AYES: NOES: ABSTENTIONS:.. ABSENT: By _ Secretary ofthe Board of Education or Governing Board Designee Page 7 7-14 EXIllBIT A ABBREVIATED TEXT OF MEASURE Without increasing existing taxes and to protect the quality of education and promote student achievement shall Palos Verdes Peninsula Unified School District extend the existing school parcel taxes to fund advanced programs in math,science and technology, keep classroom technology up-to-date,attract and retain highly qualified teachers,and maintain manageable class sizes,with an exemption for seniors,a cost of living adjustment for inflation,with all money staying in our community to benefit local schools? Page 8 7-15 EXHIBIT "B" FULL BALLOT TEXT The full text of the ballot measure shall read as follows: Without increasing existing taxes and to protect the quality of education and promote student achievement shall Palos Verdes Peninsula Unified School District extend the existing school parcel taxes to fund advanced programs in math,science and technology, keep classroom technology up-to-date,attract and retain highly qualified teachers,and maintain manageable class sizes,with an exemption for seniors,a cost of living adjustment for inflation,with all money staying in our community to benefit local schools?. The purpose ofthe measure is to preserve and continue high quality education in the Palos Verdes Peninsula Unified School District and to fund the following specific programs and services: •Keep classroom technology up-to-date •Provide advanced academic programs in math,science and technology •Attract and retain the most qualified and experienced teachers and school employees •Keep neighborhood school facilities and grounds clean and well-maintained •Keep textbooks and instructional materials up-to-date •Provide advanced educational programs that help local students get into the best colleges and prepare for successful careers •Maintain manageable class sizes •Continue funding for art,music and physical education programs Basis of Tax. The tax shall be levied on all Parcels of Taxable Real Property in the District,as defined below,on the following basis: Type of Parcel All Parcels Rate of Annual Tax Not to exceed Three Hundred Seventy-Four Dollars ($374.00)per parcel To account for the impact of inflation on the cost of delivering the classroom programs and student services supported by the education parcel tax,the rates as set forth above shall be adjusted annually,commencing as of the 2012-13 tax year,for inflation by the change in the "Consumer Price Index for all Urban Consumers California (1982-84=100)"published by the U.S.Department of Labor,Bureau of Labor Statistics.In the event this index is no longer published,the Board of Education shall adopt a comparable index of general price levels as it shall reasonably determine.The Board of Education shall cause the tax to be levied at the Page 9 7-16 adjusted amount,or at such lesser amount in any year in which the Board deems such reduced amount sufficient and appropriate to meet the District's budgetary needs,or believes such reduced amount is appropriate in reaction to State budget changes. "Parcel of Taxable Real Property"is defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the Los Angeles County Treasurer-Tax Collector's Office,as applicable depending on parcel location.All property that is otherwise exempt from or upon which no ad valorem property taxes are levied in any year shall also be exempt from the special tax in such year.The tax itself shall not be levied on parcels on an ad valorem basis. An exemption from payment of the special tax may be granted on any single family parcel owned by one or more persons 65 years of age or over who occupies the parcel as a principal residence,upon application for exemption (the "Senior Citizen Exemption"). Applications for such exemptions must be made during the period from January 15 through the last business day in May of each year this parcel tax is levied,in accordance with the process established by the District and as described in the attached Ballot Measure (Exhibit B hereto).In order to qualify for the exemption,a new and separate application for the exemption must be submitted for each year the parcel tax is levied.Persons seeking exemptions need only file one exemption application form for any and all parcel taxes levied by the District during that tax year,including for multiple parcels or for previous parcel tax measures.The District shall annually provide to the County Treasurer-Tax Collector or other appropriate County tax official a list of parcels that the District has approved for a Senior Citizen Exemption. Claim Procedures With respect to all general property tax issues and billing matters within its jurisdiction, the Los Angeles County Tax Assessor 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 special tax,including determination of Senior Citizen Exemption or Disability Exemption,however,the decisions ofthe District shall be final and binding.In the latter case,a claim for a refund of the special tax shall comply with the following and any additional procedures as established by the Board: (a)All claims shall be filed with the Superintendent of the District no later than one year after the date the tax was paid.The claimant shall file the claim within this time period and the claim shall be finally acted upon the Board as a prerequisite to bringing suit thereon. (b)Pursuant to Government Code section 935 (b)the claim shall be subject to the provisions of Government Code sections 945.6 and 946. (c)The Board shall act on a timely claim within the time period required by Government Code section 912.4. (d)The procedure described herein,and any additional procedures established by the Board,shall be the exclusive claims procedure for claimants seeking a refund,reduction,or re- Page 10 7-17 computation of the special tax.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. Appropriations Limit Pursuant to California Constitution article xnIB and applicable laws,the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of this special tax. Accountability Measures The proceeds of the special tax shall be applied only to the specific purposes identified above.The proceeds of the special tax shall be deposited into a fund,which shall be kept separate and apart from other funds of the District.No later than June 30 of each year while the tax is in effect,the District shall prepare and file with the Board a report detailing the amount of funds collected and expended,and the status of any project authorized to be funded by this measure.Independent audits of the use of parcel tax measure funds shall be performed at least once per year and a report of the results of the audits presented to the Board at a regularly scheduled public Board meeting. In addition,an independent Citizen's Oversight Committee shall be appointed by the Board of Education to ensure that the special tax proceeds collected pursuant to this measure are spent for their authorized purposes,and to report annually to the Board of Trustees and the public regarding the expenditure of such funds.The Citizens Oversight Committee shall be comprised of the same individuals as utilized by the District to serve on its oversight committee for its other parcel tax measures. Annual Plan. An expenditure plan (the "Proposed Annual Plan")shall be developed annually, commencing in February 2012,for the succeeding fiscal year by the District staff in consultation with the Independent Citizens Oversight Committee.The Proposed Annual Plan will recommend expenditures of the tax proceeds that are consistent with the intent of the Funding Measure.The assumptions associated with the recommended expenditures shall be included in the Proposed Annual Plan.The Proposed Annual Plan shall be presented for Board action each fiscal year in conjunction with the District's annual budget adoption process for the subsequent fiscal year.To facilitate public discussion,the Proposed Annual Plan shall be made available for public review. Severability The Board hereby declares,and the voters by approving this measure concur,that every section and part of this measure has independent value,and the Board 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 of the measure or taxing formula be found by a court of Page 11 7-18 competent jurisdiction to be invalid for any reason,all remaining parts of the measure or taxing formula hereof shall remain in full force and effect to the fullest extent allowed by law. Protection of Funding Current law forbids any decrease in State or Federal funding to the District because of the District's adoption of a parcel tax.However,if any such funds are reduced because of the adoption of this parcel tax,then the amount of the special taxes will be reduced annually as necessary in order to restore such State or Federal funding. Page 12 7-19 EXHIBITC FORMAL NOTICE OF PARCEL TAX ELECTION NOTICE IS HEREBY GIVEN to the qualified electors of the Palos Verdes Peninsula a Unified School District of Los Angeles County,California,that in accordance with the provisions of the Education Code and the Government Code of the State of California,an election will be held on November 8,2011 for the purpose of submitting to the qualified electors of the District the proposition summarized as follows: Without increasing existing taxes and to protect the quality of education and promote student achievement shall Palos Verdes Peninsula Unified School District extend the existing school parcel taxes to fund advanced programs in math,science and technology, keep classroom technology up-to-date,attract and retain highly qualified teachers,and maintain manageable class sizes,with an exemption for seniors,a cost of living adjustment for inflation,with all money staying in our community to benefit local schools? By execution of this formal Notice of Election the County Superintendent of Schools of Los Angeles County orders consolidation of the election with such other elections as may be held on the same day in the same territory or in territory that is in part the same. The County Superintendent of Schools of Los Angeles,by this Notice of Election,has called the election pursuant to a Resolution and Order of the Board of Education of the Palos Verdes Peninsula Unified School District adopted July 28,2011,in accordance with the provisions of Education Code sections 5302,5325 and 5361. 2011. IN WITNESS WHEREOF,I have hereunto set my hand this day,: /sl County Superintendent of Schools Los Angeles County,California Page 13 7-20