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) oversees 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.

Funding for the Teachers & Innovative Academics of LASD

We live in one of the most expensive places in the country. Our teachers struggle to afford to live in the community they serve. LASD is committed to attracting and retaining the skilled, experienced, and dedicated teachers needed to maintain high-quality education in our schools. However, the fact remains that due to unstable and inadequate state funding, LASD teachers are among the lowest paid in Santa Clara County. Reliable, local funding helps ensure that LASD teachers don't leave for higher paying districts.

2023 Ballot Measure

The LASD Board of Trustees has 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 could continue to 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

To learn more about Measure A please check out our one-page Fact Sheet and Frequently Asked Questions.

Click here for the Complete Text of Measure A

Citizen Oversight

All funds must be used to support excellent education in our schools and cannot be used for administrators' salaries or benefits. A specific accounting of how the money is used is included in an annual report card to the community (Parcel Tax Report Card). This expenditure accounting is reviewed every year by the Citizens’ Advisory Committee for Finance, an independent body charged with overseeing the district’s finances.

Click here for the Citizens' Advisory Committee for Finance (CACF) Membership Roster

Senior Citizens' Exemption

Senior citizen homeowners age 65 or older are eligible for an exemption from the parcel tax. For more information about the exemption and the printable exemption form, please click here.

2016 Ballot Measure

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?

2011 Ballot Measure

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".

2006 Ballot Measure

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?"

2002 Ballot Measure

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."

1997 Ballot Measure

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."

Original 1989 Ballot Measure

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."