To provide safety and essential maintenance of school buildings and grounds, shall the Berkeley Unified School District be authorized to levy a special tax of 4.5¢/square foot on residential buildings and 6.75¢/square foot on commercial buildings, for a period of 12 years? Revenues will be used for maintaining school buildings and classrooms, roofs, boilers, restrooms, lighting, electrical systems, playgrounds and addressing fire and health safety hazards.
Full Text of Measure
1. TITLE AND PURPOSE
The revenues raised by this Measure, the “Berkeley Schools Facilities Safety and Maintenance Act of 2000”, are to be used to provide safety and essential maintenance of all Berkeley Unified School District (“District”) facilities. All terms used herein and not otherwise defined herein shall be defined by reference to Berkeley Municipal Code Section 7.56.020, as in existence on the date of adoption of this Act.
2. DEFINITION OF PURPOSE
The revenues raised by this special tax shall be used exclusively to provide school safety and essential maintenance of the District’s buildings and grounds, thereby protecting the health, safety and security of children and staff and creating an environment that supports student and staff success.
The monies shall be deposited into a restricted account and shall be expended according to a plan developed annually by the District staff and adopted as approved by the Board of Education of the District (the “Board”).
3. THE TAX LEVY
A. Tax Base
- The special tax shall be levied on the square footage of all Improvements in the Berkeley Unified School District, except where the Improvements are otherwise exempt from taxation. The special tax shall be levied at the rate of 4.5¢/square foot on all Residential Buildings and Improvements and 6.75¢/square foot on all Commercial, Industrial and Institutional Buildings and Improvements.
- The tax base shall be as described in the Berkeley Municipal Code Section 7.56.020 which defines and delimits the parameters of the square footage applications, and which is incorporated by reference herein.
- Exemption for very low-income homeowners shall be allowed in accordance with Municipal Code Section 7.56.035, which is incorporated by reference herein. In the event of amendment, repeal or expiration of said Section for any reason, the same exemption clause shall continue to apply to this special tax.
B. Cost of Living Adjustment
Each year the rates imposed by this special tax may be increased by a percentage equal to the inflation increase applied by the State to average revenue limit as defined in Education Code Section 42238.1(b) as follows: ” (2) The percentage change in the annual average value of the Implicit Price Deflator for State and Local Government Purchases of Goods and Services for the United States, as published by the United States Department of Commerce for the 12-month period ending in the third quarter of the prior fiscal year. This percentage change shall be determined using the latest data available as of May 10 of the preceding fiscal year compared with the annual average value of the same deflator for the 12-month period ending in the third quarter of the second preceding fiscal year, using the latest data available as of May 10 of the preceding fiscal year, as report by the Department of Finance.”
This special tax shall be authorized to be levied each year for twelve years, beginning in the tax year commencing on July 1, 2001.
D. Constitutional Apportionment Limit
Pursuant to Section 4 of Article XIIIB of the California Constitution, the apportionment limit of the District is hereby increased in each of the four tax years commencing with the date of approval of this Measure by the levy of this special tax, and the Board shall increase the District’s appropriations limit as necessary in each year during which proceeds of this special tax are available, to ensure that proceeds of this special tax may be spent for the authorized purposes, pursuant to Section 7902.1 of the Government Code, or any successor thereto.
The District may request that the special tax be collected by the County of Alameda, or other lawfully designated agency. The collection of taxes under this Measure, including the imposition of penalties, additional fees and interest upon persons who fail to remit the special tax imposed by this Measure, or who fail to remit any delinquent remittance, shall be subject to and governed by the rules, regulations and procedures authorized by law. Every penalty imposed and such interest as accrues under the provisions of this Measure shall become a part of the tax herein required to be paid.
F. Savings Clause
The provisions of this Measure shall not apply to any person, association or corporation or to any property as to whom or which it is beyond the power of the District to impose the tax herein provided. If any sentence, clause, section or part of this Measure or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence or part of this Measure and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this Measure. It is hereby declared to be the intention of the Board and of the electorate that this Measure would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof, not been included.
4. PLANNING, PUBLIC INFORMATION AND COMPLIANCE REVIEW PROVISIONS
A. Annual Plan
An expenditure plan (the “Annual Plan”) shall be developed annually by District staff with input from the Facilities Maintenance and Security Advisory Committee. The Annual Plan will recommend expenditures of the tax proceeds that are consistent with the intent of the Measure. The assumptions associated with the recommended expenditures shall be included in the Annual Plan. The Plan shall be presented for Board action each year in conjunction with the District’s annual budget adoption process.
To facilitate public discussion, the recommended Annual Plan shall be distributed to the Facilities Maintenance and Security Advisory Committee and made available for public review two weeks prior to Board action.
The Facilities Maintenance and Security Advisory Committee was constituted by Board action on February 17, 1999 to, in part, “formulate and complete a strategic plan with long-term action steps as well as recommendations for short-term specific and measurable operational changes and functions in the school District’s Maintenance Department.” The Committee is further charged with “a regular review and evaluation of the Maintenance Department’s current level of service as compared to the adopted ‘Standard Levels of Service’ and recommendations to enhance resources to the Maintenance Department until a reasonable staffing level is achieved to maintain Berkeley’s school buildings at a level acceptable to the community.” The charge of the Committee shall be expanded to include review of the District’s administration of and compliance with the terms of this Measure.
The Financial and Audit Reports shall be promptly distributed to the Facilities Maintenance and Security Advisory Committee.
C. Public Comment Process
Members of the public may comment on the plans, reports and conditions of the Measure during the public comment period of any Facilities Maintenance and Security Advisory Committee meeting and any Board meeting.
D. Financial Reports
The District shall make available to the Facilities Maintenance and Security Advisory Committee and the public, updated budget and financial expenditure reports of the restricted account of this special tax in conjunction with the regular interim budget reporting required by the State. These reports shall be organized to display clearly how the expenditures relate to the Annual Plan approved by the Board.
E. Independent Auditors Report
Each year, an independent auditor retained by the School District shall review District records to determine that funds generated by this Measure have been expended in compliance with the Annual Plan and that other conditions of this Measure have been satisfied. Said audit shall be conducted in accordance with generally accepted accounting principles, the Standard and Procedures for Audits of California K-12 Local Educational Agencies and this Measure.
The independent auditor shall transmit a “Finding of Violation” to the District if:
- Funds raised by this Measure have been spent for Purposes other than those specified in Section 2.
- Other conditions of this Measure have not been satisfied.
F. Civil Remedies Available at Law
The above provisions are in addition to civil remedies available at law for assuring compliance with the terms of this Measure.
Measure BB, School Facilities Maintenance Tax – Text of BUSD Resolution No. 7234
RESOLUTION OF THE BOARD OF EDUCATION OF THE BERKELEY UNIFIED SCHOOL DISTRICT ORDERING AN ELECTION, ESTABLISHING SPECIFICATIONS OF THE ELECTION ORDER AND REQUESTING CONSOLIDATION WITH THE STATEWIDE ELECTION TO BE HELD NOVEMBER 7, 2000
WHEREAS, a study of the District’s Maintenance Department and maintenance activities was commissioned by the Board of Education in 1999; and
WHEREAS, the results of that study clearly documented that significant additional resources are urgently needed to provide for school fire and life safety and essential maintenance of the district’s buildings and grounds in order to protect the health, safety and security of children and staff and create an educational environment that supports student success; and
WHEREAS, Article XIIIA, Section 4 of the California Constitution and Government Code Sections 50075, 50076 and 50077 authorize school districts to levy a “qualified special tax” to raise funds for the purpose of conducting their business upon the approval of two-thirds of the votes cast by voters voting upon such proposals; and
WHEREAS, Government Code Section 50077 and Education Code Section 5304 authorize this District to order an election to allow the electorate to determine whether such special tax shall be levied after notice and a public hearing, and
WHEREAS, Education Code Section 5322 authorizes this Board to make the specification of the election order; and
WHEREAS, following the giving of such notice and holding of public hearing on July 5, 2000, this Board has determined that it is in the best interest of this District to submit to the voters a special tax measure; and
WHEREAS, the Board of Education by this Order and Resolution requests that said special election be consolidated with the General Election to be held on November 7, 2000;
NOW, THEREFORE, the Board of Education of the Berkeley Unified School District, Alameda County, California DOES HEREBY RESOLVE, ORDER AND REQUEST as follows:
Section 1. Pursuant to Education Code Section 5304, the Board hereby orders the Alameda County Superintendent of Schools to call a special election to be held within the boundaries of the Berkeley Unified School District on November 7, 2000, for the purpose of submitting to the electors of the District, the “BERKELEY SCHOOLS FACILITIES SAFETY AND MAINTENANCE ACT OF 2000” which is attached and incorporated herein, marked as Attachment A.
Section 2. The Clerk of this Board is ordered, not later than August 11, 2000, to deliver certified copies of this Resolution and Order to the Alameda County Superintendent of Schools, to the Registrar of Voters of Alameda County, and to the Clerk of the Alameda County Board of Supervisors.
Section 3. The Alameda County Superintendent of Schools is hereby requested to prepare and execute a Formal Notice of Special Tax Election in compliance with Section 5361 of the Education Code (the “Formal Notice”), and call the election by causing the Formal Notice to be posted in accordance with Section 5362 of the Education Code no later than August 9, 2000, or to otherwise cause the notice to be published as permitted by law. The Clerk of this Board, on behalf of the Alameda County Superintendent of Schools, is authorized to cause all notices required by law in connection herewith to be published and posted, as the case may be.
Section 4. The Board of Supervisors of Alameda County is hereby requested to order the consolidation of said election with the General Election to be held on the date specified in Section 1, and to canvass the returns of the election pursuant to Section 10411 of the Elections Code.
Section 5. Pursuant to Section 5303 of the Education Code, the Registrar of Voters is requested to take all steps to hold the election in accordance with law an these specifications.
Section 6. The Registrar of Voters is hereby requested to use the “Ballot Summary” appearing in Attachment A hereto as the abbreviated statement of the measure to appear on the ballot.
Section 7. This Resolution shall become effective immediately upon its adoption, by approval of two-thirds of the members of this Board.
ADOPTED, SIGNED AND APPROVED this 5th day of July, 2000.