Measure N - Davis Joint Unified School District

Information about the Davis Joint Unified School District's Measure N submitted to the voters at the March 5, 2024, Presidential Primary Election

 

MEASURE N

To continue outstanding academics in science, technology, engineering, math, reading, writing, arts/ music; attract and retain high quality teachers; support student mental health/ safety; continue athletics, library services, and limit class sizes, shall Davis Joint Unified School District’s measure be adopted, renewing the expiring education parcel tax at the current rate of $768/ year, raising approximately $11,700,000 annually until ended by voters, with adjustments for inflation; senior/ disability exemptions; and independent oversight; for the exclusive use of Davis schools?

Measure N Documents

Downloadable PDFs:

Full Text of Measure N Impartial Analysis of Measure N Argument
In Favor Of Measure N		 Argument Against Measure N Rebuttal to Argument
In Favor Of Measure N		 Rebuttal to Argument Against Measure N

Full Text of Measure N

FULL BALLOT TEXT
Measure N

Davis Joint Unified School District Parcel Tax Renewal Measure

SECTION I: KEY FINDINGS 

  • Davis Joint Unified School District (DJUSD) serves approximately 8,500 local students from preschool through 12th grade and adult education at our award-winning schools. 
  • Student achievement in DJUSD consistently ranks among the best in the State and nation. 
  • For nearly forty years, Davis schools have benefited from locally controlled funding from an education parcel tax to provide a high-quality instructional program for students and to support teachers. 
  • Locally controlled funding from the voter-approved education parcel tax has been essential for making Davis schools less dependent on inadequate state funding, keeping great teachers in Davis classrooms and protecting critical programs in reading, writing, science, technology, engineering and math (STEM), and art and music. 
  • Unless renewed by voters, funding from DJUSD’s education parcel tax will expire in June 2025 and DJUSD would have to cut approximately $12 million from its annual budget, potentially leading to extensive teacher layoffs, larger class sizes, and severe cuts to academic programs. 
  • To maintain local funding and prevent cuts to teachers and classroom instruction, the DJUSD Board of Education believes the expiring education parcel needs to be renewed. 
  • The proposed education parcel tax renewal measure would not increase taxes and would simply continue the current rate structure with annual adjustment for inflation. 
  • If renewed by local voters, funding from the education parcel tax will continue to be used to maintain quality education by protecting quality science, technology, engineering and math (STEM), reading, writing, art and music programs; attracting and retaining high quality teachers; maintaining athletics and library services, promoting student physical and mental health and safety; and maintaining manageable class sizes. 
  • The proposed parcel tax renewal measure would continue mandatory local control and fiscal accountability requirements, including mandatory public disclosure of all spending, an independent citizens’ oversight committee’s annual audit to ensure funds are spent as promised, and a strict prohibition against funds being used for contract management salaries or pensions. 
  • Homeowners aged 65 and over and homeowners who receive supplemental security income (SSI) for disability or social security disability (SSDI) benefits would continue to be eligible for an optional exemption from the cost and do not have to reapply if they already qualify for an exemption. 
  • All revenue from this measure must be spent locally for the exclusive use of Davis schools for the benefit of Davis students only. 
  • The Board of Education believes that continuing locally controlled funding from the education parcel tax is vital for maintaining student achieve and ensuring students are prepared for success after graduation.
  • The Board of Education believes that quality Davis schools support the quality of life in Davis and help keep property values strong.

SECTION II:  TERMS

  A. Purpose of Tax

           The purpose of the tax is to support quality programs and services in the District by continuing to fund or extending funding as follows:

  1. Provide opportunities for all students to reach proficiency by supporting improved instruction in math and reading;
  2. Provide availability of elementary science instruction programs;
  3. Provide reduced class sizes for elementary grades;
  4. Provide availability of sufficient numbers of classes in secondary core subjects including science, math, English, history and social sciences;
  5. Provide availability of world language programs;
  6. Provide availability of elementary and secondary school music programs;
  7. Provide availability of advanced placement classes;
  8. Provide availability of elective course offerings such as fine art and Career Technical Education;
  9. Provide availability of school physical education classes;
  10. Provide availability of elementary and secondary librarian services;
  11. Provide availability of school counselor, school nurse, other student physical and mental health support staff positions;
  12. Provide availability of athletics and co-curricular programs including drama, debate, robotics and journalism programs;
  13. Provide supplemental staff training for classified and certificated employees;
  14. Improve student nutrition by providing fresh farm produce from scratch meals;
  15. Provide additional classroom and library instructional materials, technological materials, equipment and services, and other educational equipment for schools;
  16. Provide availability of school site safety and support staff;
  17. Provide other educational programs and priorities as approved by the Board, and only if consistent with historic parcel tax programming.

            In no event will parcel tax funds be used for contract management salaries or pensions.

 B. Basis of Tax

            This qualified special tax (“Parcel Tax”) shall authorize the District to levy a tax on all Parcels of Taxable Real Property in the District at a rate of Seven Hundred Sixty-Eight Dollars ($768) per parcel (“Parcel Tax Rate”), commencing with the 2024-25 tax year, and adjusted annually thereafter as stated below. The Parcel Tax will be levied every year until such time as the Board or voters modify, replace or eliminate the Parcel Tax in accordance with applicable law. 

            This Parcel Tax shall replace the final year of collection (2024-25) of the qualified special tax authorized by voters as “Measure H” in November, 2016.  If this Measure is passed by voters, the final year of collection for the Measure H qualified special tax shall be 2023-24. 

            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 Parcel Tax Rate as set forth above, shall be adjusted annually for inflation, if an as determined by the Board, commencing as of the 2025-26 tax year, 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 shall adopt a comparable index of general price levels as it shall reasonably determine. 

            “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 Yolo or Solano 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 Parcel Tax in such year. 

            If more than one adjacent Assessor parcel constitutes a single parcel under the Subdivision Map Act (California Government Code section 66410 et seq.), then the parcel will be treated as a single Parcel of Taxable Real Property for purposes of the amount of tax due, and a claim for refund may be made by the property owner pursuant to the claim procedures outlined below. 

 C. Exemptions

            Under administrative procedures established by the District, including deadlines for submittal of applications, an exemption from payment of the special tax may be granted on any single-family parcel owned by one or more persons who is/are: 

  1. An individual who will attain 65 years of age prior to July 1 of the tax year and occupying said parcel as their principal residence (“Senior Citizen Exemption”); or 
  2. Receiving Supplemental Security Income for a disability, regardless of age, and occupying said parcel as their principal residence (“SSI Exemption”); or 
  3. Receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services and occupying said parcel as their principal residence (“SSDI Exemption”). 

Exemptions may be granted based on a one-time application, and exemptions granted under the requirements of prior measures levied by the District will not require reapproval.  However, continued exemption is subject to the District’s right to verify a property owner’s continued eligibility with the requirements under which they were granted an exemption.  The Board may elect to remove or add exemptions based on changes in the law that occur during the life of the tax. 

            The District shall annually provide to the County Tax Collector or other appropriate County official a list of parcels that the District has approved for an exemption. 

 D. Claim Procedures

            With respect to all general property tax issues and billing matters within its jurisdiction, the Yolo or Solano County Tax Assessor, as applicable, 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, SSI Exemption, and the SSDI Exemption, the decisions of the 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 or as otherwise established by the Board: 

  1. All claims shall be filed with the Superintendent of the District no later than one year after the date the Parcel 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. 
  2. Pursuant to Government Code section 935(b), the claim shall be subject to the provisions of Government Code sections 945.6 and 946. 
  3. The Board shall act on a timely claim within the time period required by Government Code section 912.4. 
  4. 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 recomputation of the Parcel Tax. Whether any particular claim is to be resolved by the District or by a County shall be determined by the District, in coordination with the County as necessary. 

 E. Appropriations Limit

            Pursuant to California Constitution article XIIIB and applicable laws, the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of the Parcel Tax.  

 F. Accountability Measures

            The proceeds of the Parcel Tax shall be applied only to the Programs identified above. The proceeds of the Parcel Tax shall be deposited into a fund, which may include subaccounts if needed, which shall be kept separate and apart from other funds of the District.  No later than December 31 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. 

            In addition, a Citizens Oversight Committee shall be appointed by the Governing Board to ensure that the Parcel Tax proceeds collected pursuant to this measure are spent for their authorized purposes, and to report annually to the Board and the public regarding the expenditure of such funds. The Board may designate an existing Citizens Oversight Committee to oversee the Parcel Tax collections from this measure if desired. 

 G. 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, including the Parcel Tax, the Parcel Tax Rate, the Programs or any other aspect of the measure be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts of the measure hereof shall remain in full force and effect to the fullest extent allowed by law.

 H. Protection of Funding

            Current law forbids any decrease in State or Federal funding to the District because of the District’s levy of the Parcel Tax. However, if any such funds are reduced because of the levy thereof, then the amount of the Parcel Taxes may be reduced annually as necessary in order to restore such State or Federal funding.

 

Impartial Analysis of Measure N

DAVIS JOINT UNIFIED SCHOOL DISTRICT - MEASURE N
IMPARTIAL ANALYSIS BY YOLO COUNTY COUNSEL

Measure N, a Davis Joint Unified School District ("District") Parcel Tax measure, seeks voter approval to authorize the District to levy an annual parcel tax beginning on July 1, 2024, on all parcels of taxable real property in the District, at a rate of $768.00 per parcel annually, raising approximately $11.7 million per year, increased for inflation every July 1 beginning in the 2025-26 tax year. The parcel tax will be levied every year until such time as the Board of Education ("Board") of the District or the voters modify, replace, or eliminate it in accordance with applicable law. Measure N would terminate and replace the existing 2016 Measure H, which expires on June 30, 2025.

A school district may levy special taxes upon approval by two-thirds of the votes cast. (See Cal. Const. Art. XIII A, § 4; Art. XIII C, §2; Cal. Gov’t Code §§ 50075-50077, 50079, & 53722.) If two-thirds of the qualified electors voting on this measure vote for approval, a special parcel tax will be imposed annually at the rate described above until modified, replaced, or eliminated by the Board. The tax will be collected by the County Tax Collectors of the Counties of Yolo and Solano at the same time, in the same manner, and subject to the same penalties as ad valorem property taxes.

Upon application to the District, an exemption from payment of the special tax may be granted on any single-family parcel owned by a person occupying said parcel as their principal residence and attaining 65 years of age prior to July 1 of the tax year; or are receiving Supplemental Security Income for a disability, regardless of age; or receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services. Applications for such exemptions must be made and delivered to the District in accordance with the process established by the Board, or its designee.

If two-thirds of the qualified electors voting on this measure vote for approval funding will be used for the specific purposes of continuing outstanding academics in science, technology, engineering, math, reading, writing, arts/ music; attracting and retaining high quality teachers; supporting student mental health/ safety; continuing athletics, library services; and limiting class sizes. Proceeds may not be used for any non-specified purposes and will be allocated each year by the Board. In no event will the funds be used for contract management salaries or pensions. The measure further provides for an annual written report detailing the funds collected and expended and the status of any authorized project or expense. The Board will appoint a citizens’ oversight committee to provide oversight of the revenue expenditures.

If two-thirds of the qualified electors voting on this measure do not vote for approval, the measure will fail, and the levy will not be authorized.

This measure is placed on the ballot by the Board of the District.

Dated: November 13, 2023.

PHILIP J. POGLEDICH, COUNTY COUNSEL

By________________________________________
/s/ HOPE P. WELTON, SENIOR DEPUTY

The above statement is an impartial analysis of Measure N. If you desire a copy of the Measure, please call the Yolo County Assessor/Clerk-Recorder/Registrar of Voters at (530) 666-8133 or (800) 649-9943 or call the Solano County Registrar of Voters at (707) 784-6675 or (888) 933-8683, and a copy will be mailed at no cost to you. The full text of the Measure may also be viewed online at: http://www.yoloelections.org/.

Argument in Favor of Measure N

For forty years, Davis residents have invested in providing an excellent education for all students by committing to parcel taxes that fund our local classrooms.

Measure N will renew the expiring parcel tax to ensure continued funding for vital school programs in perpetuity. Measure N maintains the current per parcel cost of $64 per month, continues exemptions available for senior citizens and individuals with disabilities, and requires annual audits by a citizens’ oversight committee.

Without Measure N, our schools would lose nearly $12 million in annual funding – almost 10% of the district budget. This means we would:

  • face significant teacher layoffs;
  • have larger class sizes;
  • be forced to cut programs and services.

With Measure N, our schools will maintain:

  • smaller class sizes;
  • 100 teaching and educational staff positions;
  • outstanding core academic programs in science, technology, engineering, math, reading, and writing;
  • robust programs in art, music, world languages, career technical education, AP courses, and other electives;
  • athletics and co-curricular programs such as robotics, journalism, theater, and debate;
  • counseling and nursing services to support safety and student mental and physical health;
  • librarians in primary and secondary schools. 

Because of how California funds schools, Davis receives less funding per student from the state than most districts. Measure N allows Davis to protect quality educational programs and have local control over how our dollars are spent, so we can best prepare our students for success.

Measure N makes sense for all, whether your children benefit from an exceptional public education, you are a homeowner whose home value depends on sustaining quality schools, or you believe that investing in our children is the right thing to do.

Vote Yes on Measure N to renew your support for our children, our schools, and our community.

/s/ Helen Thomson
Former California Assemblywoman

/s/ Kevin Williams
DJUSD Teacher

/s/ Sigrid Asmundson
Davis Parent

/s/ Kim Eichorn
Realtor

/s/ Alan Fernandes
Former DJUSD Governing Board Member

Argument Against Measure N

Measure N enacts, forever, a separate and unequal education plan for Davis schools. Vote NO and make the School Board fix it.

Separate because it only protects the programs favored by the privileged, well educated, affluent, elite, whose children are expected to attend highly ranked, selective and exclusive universities.

Separate because vocational education is not mentioned and is apparently unworthy of similar support. There is nothing for the many students who want to get a job and prepare to learn a trade, such as to be a plumber, auto mechanic, or carpenter.

Separate because it does not mention students with special needs due to poverty, or immigration, or domestic abuse. Nor does it mention students with disabilities and their needs including transportation to school.

Unequal because, if "inadequate" State funding is cut, Measure N makes advanced placement, athletic, and extra curricular programs secure, while excluded instructional programs and the cost to maintain school buildings must face off in a "Hunger Games" fight for school funds. (Note that while properly excluded from Measure N, contracted pay and pensions for Administrators and interest on bonds are required to be paid by state law).

Forever because, unlike its predecessors, Measure N eliminates the requirement that at regular intervals the School Board evaluate the measure and modify it to meet the changing needs of the School District, and to then seek voter approval for its renewal. Instead, the plan for education embraced by Measure N will remain the same for future generations.

A NO vote on Measure N does not affect the current parcel tax, which remains in effect for two more years.

Measure N is No Good. Vote No and tell the School Board to fix it.

 

/s/ Mark Sullivan Mezger
President, Yolo County Taxpayers' Association

/s/ Michael Nolan
President, Solano County Taxpayers' Association

Rebuttal to Argument in Favor of Measure N

The School Board is treating property owners as an ATM money dispensing machine. This time hitting them with a permanent $787 new tax with no cap and an unknown built-in increase every year. It is falsely presented as a renewal. Renewal means to continue the same with the same conditions. This is a new permanent tax with unknown built-in increases every year with no cap.

These taxes started in 2011 with Measure A, a $200 temporary parcel tax for two years to add extra activities like music and sports. They are on top of the $70 million dollars the District receives from our taxes though the state and federal government. In 2014, 2016 they increased the taxes, they transformed into $620 plus yearly increases. The “temporary tax” has gone from $200 now to $747. Now they are "starting" the new permanent tax at $787 with no cap, and built-in increases every year forever. A YES vote is a blank check.

They say "until rejected by the voters" meaning forever. The new tax will be squandered amongst the teachers’ unions, employees’ bloated salaries with no tangible benefits to students. The days of glory of this District are gone. They are more interested in indoctrinating kids with gender-sexual ideology and anti-parent policies than teaching the basics Civics, English Math and Science.

If you rent house/apartment vote against Measure N. Landlords will pass the new tax on to you as higher rent.

VOTE NO ON MEASURE N

Contact: http://noparceltaxes.org Email: [email protected]
Facebook: http://facebook.com/noparceltaxes

/s/ Tom Randall
No Parcel Taxes Political Action Committee (NPT PAC)

/s/ Beth Burne
Moms for Liberty - Yolo County Chapter Chair

Rebuttal to Argument Against Measure N

The authors of the “No” argument confuse elitism with excellence.  Davis voters deeply value education and have approved a parcel tax measure for 40 years because it funds outstanding programs that benefit ALL students in our district.

In elementary schools it funds:

  • Reading aides;
  • Counselors;
  • Nurses;
  • Science teachers;
  • Librarians;
  • More teachers to reduce class size.

In secondary schools it funds:

  • Career Technical Education programs in agriculture, industrial arts, automotive, and health sciences;
  • 7th period electives;
  • Athletics, arts, music, and engineering activities;
  • Additional counselors and nurses;
  • More teachers to reduce class size in core subjects including math, English, and science.

These programs help all our students to thrive and do so for $64 a month per parcel.

Moreover, the argument that we should wait to approve a parcel tax ignores the reality that if it is not renewed in 2024, the district will need to start the layoff process for more than 100 teachers at the beginning of 2025.

Davis public schools are the pride of our community because we offer excellent educational opportunities to ALL students. For 40 years, our schools have relied on voter-approved, locally controlled funding to prepare students for success upon graduation, whether they are going to a community college, a university, or into the workforce. 

Voting Yes on Measure N will renew the current parcel tax at its existing level to ensure we provide the best opportunities for each and every one of our students.

/s/ Brett Lee
Former Mayor, City of Davis

/s/ Victor Lagunes
DJUSD Teacher

/s/ Natalia Baltazar
Parent

/s/ Bill Roe
Business Owner

/s/ Roxanne Deutsch
Retired DJUSD Teacher