Skip to main content

Governance Board Vacancy

Interested individuals will find additional information about the application process at the link below.

Board Vacancy Application Packet

14 days ago

Los Altos School District

Schools

Popular Links

Parcel Tax

Dedicated Parcel Tax Funding for LASD Schools

 

For over 30 years, LASD voters have supported our neighborhood schools with locally controlled parcel tax funding, which currently accounts for 13% of the District budget. This funding allows LASD to maintain the excellent educational program the district delivers, retain excellent teachers, and protect small class sizes and small neighborhood schools.

The Citizens' Advisory Committee for Finance (CACF) advises on long-term district financial issues, including facilities needs; monitors expenditures of parcel tax funds and makes recommendations on major, long-term financial decisions to the Board.

 

 

 

In June 1989, the voters of the Los Altos School District passed Measure A, a special parcel tax assessment for the schools. In June 1997, district voters approved an increase to the parcel tax of $96, bringing the total tax to $264 per parcel. In November 2002, voters once again authorized an increase to the tax. The tax is now set at $597 per parcel, a $333 increase over the previous rate. Based on $597 per parcel for 12,500 parcels, the tax raises approximately $7.5 million annually and never sunsets. This is 10% of our total revenue. There are 14,900 parcels in the district, yet approximately 2,400 annually receive exemptions. These exemptions go to senior citizens who apply for them and to properties that are non-taxable, such as churches and public buildings. The parcel tax has paid for classroom teachers, school libraries, part of the music program, the junior high elective program, student textbooks, classroom cleaning, preventative maintenance, major repair projects, a school nurse, psychological services to students, and playground supervisors. 

 

A second tax was approved by voters in May 2011. This tax, set at $193 per parcel, brought the total tax to $790 per parcel. The two taxes in combination generate $10 million for the district. The $193 tax was designed to fill a revenue gap caused by the “Great Recession” and to help the district maintain current programs through a long economic recovery. The new tax, unlike the original one, had a finite lifespan – it terminated after six years (on June 30, 2017). In its place a new tax was approved by voters in November 2016. The $30 increase is intended to provide a proportionate share of the new tax to Bullis Charter School, while maintaining roughly the same tax revenue for the district. The new tax was set to sunset in eight years (June 30, 2025) and essentially renews the $193 tax and adds an additional $30 for a total tax of $223. In November 2023, the voters approved Measure A to increase the $223 tax an additional $72 and include a 4% Cost of Living Adjustment adjusted each year.

A table displays data in rows and columns, with headings at the top.         A bar graph shows parcel tax revenue for 2022 and 2023, split into permanent and supplementary categories.  

 

Each year the Superintendent issues a Parcel Tax Report Card to the community. As an accountability measure, this report card tells our community how their parcel tax dollars are spent. 

 

Previous Ballot Measures:

  • The LASD Board of Trustees placed Measure A on the November 2023 ballot to renew an expiring $223 per parcel per year special tax with a $72 increase and annual adjustments to help ensure that LASD can continue to attract and retain the highest-quality teachers.

    Funding from Measure A will be used to:

    • Attract and retain highly qualified teachers
    • Protect programs in reading, writing, science, technology, engineering, arts, and math
    • Maintain high-quality neighborhood schools

    Click here for the Complete Text of Measure A

  • In 2016, voters renewed the expiring 2011 parcel tax at $223, which has an 8-year life span. The text of the measure is as follows: "To continue excellent education for all local public elementary and junior high school students; maintain outstanding core academics, innovative science, technology, engineering and math programs; and attract and retain highly qualified teachers; shall Los Altos School District renew its expiring annual education parcel tax at $223 per parcel for eight years, providing approximately $2.8 million annually for local schools, with independent oversight, no funds for administrators' salaries, exemptions for seniors and all funds benefiting local schools?

  • In 2011, LASD placed a supplemental parcel tax measure on the ballot to protect its educational programs after a reduction in state funding, which became permanent. The text of the measure is as follows: "To protect excellent education in Los Altos elementary and junior high schools; preserve core academic programs in reading, writing, math and science; retain highly qualified teachers; and provide books and classroom materials, shall Los Altos School District levy an annual education parcel tax of $193 per parcel for six years, with independent citizen oversight, no funds for administrators' salaries, an exemption for senior citizens, and all funds used only for support of local elementary and junior high schools".

  • The text of the 2006 ballot measure is as follows - "Without changing the existing amount of the Los Altos School District's current parcel tax, and to allow the District to spend the money raised to fulfill the voter-approved purposes, including to hire and retain teachers, maintain small class sizes and protect junior high electives, shall the District's annual appropriations limit be extended for a period of four years beginning July 1, 2007, in the amount of the funds raised by this tax?"

  • The text of the 2002 ballot measure is as follows - "To hire, train, retain teachers, provide competitive teacher salaries, fund school libraries, purchase textbooks, preserve science classes/modern labs, maintain neighborhood schools and small class size, protect junior high electives like music, foreign language, computer classes, and balance the educational program, shall Los Altos School District increase its existing parcel tax and annual appropriations limit by $333/parcel beginning July 1, 2003, with independent citizens' oversight of expenditures and exemptions for parcels owned/occupied by persons 65 years/older?


    In accordance with the State law, the voters shall have the opportunity to authorize district expenditures of revenue generated by this special tax every four years.


    A parcel is defined as any parcel of land as shown on the current assessment roll prepared by the Santa Clara County Assessor. The special tax shall be collected and enforced in the same manner prescribed by law for the collection of other taxes on the assessment roll. All property that is exempt from the property tax will be exempt from this special tax.


    Senior Exemption: An exemption from the special tax shall continue to be granted annually by the school district on any parcel owned by one or more persons 65 years of age or over who occupy said parcel as a principal residence, upon annual application for exemption."

  • The text of the 1997 ballot measure is as follows – "Shall the Los Altos School District be authorized to increase their existing special tax and the Gann Appropriations Limit by the amount of revenue generated by that special tax?


    A rate of $96 per parcel shall be added to the existing rate of $168 per parcel beginning July 1, 1997. In accordance with State law, the voters shall have the opportunity to approve the continuation of the increase in the Gann Appropriations Limit at least every four years. No later than two weeks after a Gann Appropriations Limit election, the District Governing Board shall reset the parcel tax rate, but may not set a rate higher than $264 per parcel per year.


    The addition to the special tax is necessary to maintain programs at the same level as originally approved by voters eight years ago. The purpose of the special tax is to:

    • Provide basic educational program without cuts

    • Support class size reduction program

    • Preserve restored programs such as basic textbook budgets and libraries

    • Repair and maintain aging buildings

    A parcel is defined as any parcel of land as shown on the current assessment roll prepared by the Santa Clara County Assessor. The special tax shall be collected and enforced in the same manner prescribed by law for the collection of other taxes on the assessment role. All property that is exempt from the property tax will be exempt from this special tax.

    Senior Exemption: An exemption from the special tax shall be granted annually by the school district on any parcel owned by one or more persons 65 years of age or over who occupy said parcel as a principal residence, upon annual application for exemption."

  • The text of the original (1989) ballot measure is as follows – "Shall the Los Altos School District be authorized to implement a special tax and increase its Gann Appropriations Limit by the amount of revenue generated by that special tax?

    The rate for the first four years of the special tax shall be $168 per parcel per year, beginning July 1, 1989. In accordance with State law, the voters shall have the opportunity to approve the continuation of the increase in the Gann Appropriations Limit at least every four years. Such approval is required for the District to use the revenues generated by the tax. No later than two weeks after a Gann election, the Board shall reset the parcel tax rate, but may not set a rate higher than $168 per parcel per year.

    The purpose of the special tax is to:

    a) Repair buildings deteriorating because the District has lacked funds for regular preventive maintenance. These repairs include replacement of malfunctioning heating systems, replacement of roofs, painting and repaving;

    b) Avoid further cuts in the basic educational program;

    c) Reinstate some program cuts made in prior years, including restoration of library services, previous levels of supervision of students on school campuses, reinstatement of six classroom teaching positions, and basic textbook budgets.

    A parcel is defined as any parcel of land as shown on the then current assessment roll prepared by the Santa Clara County Assessor. The special tax shall be collected and enforced in the same manner prescribed by law for the collection of other taxes on the assessment role. All property that is exempt from the property tax will be exempt from this special tax.

    Senior Exemption: An exemption from the special tax shall be granted annually by the school district on any parcel owned by one or more persons 65 years of age or over who occupy said parcel as a principal residence, upon annual application for exemption."