Score: +8 (10/3/2)

Santa Clara County Grand Jury • 2016-2017 • Agency Response

Response to: Cupertino Union School District

(endorsed) the Column August 7, 2017 Aug 1 5 2017 Honorable Patricla M. Lucas, Presiding Judge Santa Clara County*

Published: August 07, 2017 4 pages

View Original PDF

⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.

⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

Note: Missing finding numbers detected: F6, F7, F8

Findings and Recommendations 6 findings

F1 Page 2

It can be difficult for taxpayers to find information about exemptions to parcel tax assessments for which they may be eligible and about the required processes to apply for and renew exemptions. As detailed in Appendix A, there is a wide variation from school district to school district in the percentage of homeowners receiving parcel tax exemptions. Response: The Cupertino Union School District agrees with the finding.

Related Recommendations (2)

R1a

Page 2

The governing boards of the school districts listed below should include information about parcel tax exemptions and application procedures via public outreach to communicate with those who do not have access to or are uncomfortable using the internet. Examples of outreach include newsletters, from the school district to residents, newspaper articles or ads, and postings at libraries and senior centers. There should be at least one such communication annually timed near the sending of property tax bills. Response: The Cupertino Union School District has a district newsletter that reaches out to its community and is sent out quarterly.

R1b

Page 2

The governing boards of the school districts listed below should have a link on the home page of their websites to direct users to information about the parcel tax, available exemptions, and instructions and required forms to apply for an exemption. The link should include the words "parcel tax." Response: The Cupertino Union School District's new website has multiple ways to search for information related to the parcel tax. The words "parcel tax" can be entered into the search box field. Parcel Tax information can also be found under the heading of "Community". Once directed to the Parcel Tax web page, all information regarding all available exemptions, forms, and timelines are posted.

F2 Page 2

The school districts listed in the recommendation do not make it clear whether SSI and/or SSDI recipients are offered exemptions. Response: The Cupertino Union School District disagrees with the finding based on the fact that CUSD does not know to what extent each district states they offer SSI and/or SSDI exemptions. The Cupertino Union School District does make it clear that SSI is an eligible exemption.

Related Recommendations (1)

Page 2

The governing boards of the Santa Clara County school districts listed below should review and revise as necessary all forms required to apply for or renew parcel tax exemptions for clarity and accuracy. Response: The Cupertino Union School district has reviewed and revised as necessary all of its forms as it pertains to the parcel tax exemptions.

F3 Page 3

Requiring seniors and individuals with disabilities to apply in person makes it difficult for some to apply for parcel tax exemptions. While some individuals prefer to apply in person, others may find it difficult to do so. Response: The Cupertino Union School District agrees with the finding.

Related Recommendations (1)

R3b

Page 3

The governing boards of the Santa Clara County school districts listed below should develop an online process for submittal of parcel tax exemptions and renewal applications. Response: In addition to allowing individuals to mail in their exemption applications, the Cupertino Union School District will also explore an online application process.

F4 Page 3

Some school districts have exemption application forms available year round, while others make them available for only a period of time prior to the application deadline. Response: The Cupertino Union School District agrees with the finding.

Related Recommendations (1)

Page 3

The governing boards of Santa Clara County school districts listed below should make exemption application forms for parcel taxes prominently available on their websites and in their offices year round. Response: The Cupertino Union School District does makes its exemption application forms available on their website and in their office year round.

F5 Page 3

Due dates for applications or renewals vary from school district to school district. See Appendix H. Response: The Cupertino Union School District agrees with the finding.

Related Recommendations (1)

Page 3

The governing boards of the Santa Clara County school districts listed below should agree on a standard date when applications for exemptions and renewals are due. Governing boards of education and school district operate independently. Unless Response: mandated, school districts will establish their own timelines.

F9 Page 3

How people find out about parcel tax exemptions, application procedures and due dates varies widely among Santa Clara school districts in both content and quality. The Santa Clara County Office of Education provides training at the request of school district administrators, but does not currently offer training about parcel taxes. The Santa Clara County Office of Education could offer a valuable community service by bringing together school district business officers to learn about the administration of parcel tax exemptions and to develop standard processes, procedures and due dates. Response: The Cupertino Union School District agrees with the finding.

Related Recommendations (1)

R9b

Page 4

The governing boards of the Santa Clara County school districts listed below should request assistance from the Santa Clara County Office of Education to standardize processes for informing taxpayers about parcel tax exemptions, administering application and renewal procedures, and setting due dates. Response: The Cupertino Union School District has been contacted by the Santa Clara County of Education regarding a training scheduled for August 27, 2017. The District will be sending staff to attend. . . . . -- . . . . . . - .

Agency Responses 2

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

Cupertino Union School District

August 07, 2017 • 4 pages • 12 responses • Score: +4 (+5, 0, -1) View Details ▾

PDF

12 responses to findings and recommendations

Response: Agree Score: +1

The Cupertino Union School District agrees with the finding.

R1a

Response: Unknown

Score: 0

The Cupertino Union School District has a district newsletter that reaches out to its community and is sent out quarterly.

Response: Disagree Score: -1

The Cupertino Union School District disagrees with the finding based on the fact that CUSD does not know to what extent each district states they offer SSI and/or SSDI exemptions. The Cupertino Union School District does make it clear that SSI is an eligible exemption.

Response: Unknown

Score: 0

The Cupertino Union School district has reviewed and revised as necessary all of its forms as it pertains to the parcel tax exemptions.

Response: Agree Score: +1

The Cupertino Union School District agrees with the finding.

R3b

Response: Unknown

Score: 0

In addition to allowing individuals to mail in their exemption applications, the Cupertino Union School District will also explore an online application process.

Response: Agree Score: +1

The Cupertino Union School District agrees with the finding.

Response: Unknown

Score: 0

The Cupertino Union School District does makes its exemption application forms available on their website and in their office year round.

Due dates for applications or renewals vary from school district to school district. See Appendix H. Response: The Cupertino Union School District agrees with the finding.

Response: Agree Score: +1

The Cupertino Union School District agrees with the finding.

Response: Unknown

Score: 0

mandated, school districts will establish their own timelines.

Response: Agree Score: +1

The Cupertino Union School District agrees with the finding.

R9b

Response: Unknown

Score: 0

The Cupertino Union School District has been contacted by the Santa Clara County of Education regarding a training scheduled for August 27, 2017. The District will be sending staff to attend. . . . . -- . . . . . . - .

Union School District

August 22, 2017 • 10 pages • 9 responses • Score: +4 (+5, 3, -1) View Details ▾

PDF

9 responses to findings and recommendations

Response: Agree Score: +1

, above, I've enclosed a sample flyer for your reference. Recommendation 1(b) The governing boards of the school districts listed below should have a link on the homepage of their websites to direct users to information about the parcel tax, available exemptions, and instructions and required forms to apply for an exemption. The link should include the words "parcel tax." District's Response: The recommendation has been implemented. The District prominently displays a link for "Parcel Tax Information" on its website homepage. Please view the District's website homepage at: http://www.unionsd.o...

Response: Disagree Score: -1

The District disagrees with this Finding. The District has taken steps to make it clear as to whether SSI and/or SSDI recipients are offered exemptions, as referenced in the District's Resolution authorizing the parcel tax. This information is included on the District's website to make it clear for SSI and/or SSDI recipients that they are offered the exemptions.

Response: Implemented

Score: 0

Recommendation 2 The governing boards of the Santa Clara County school districts listed below should review and revise as necessary all forms required to apply for or renew parcel tax exemptions for clarity and accuracy, District's Response: The recommendation has been implemented.

Response: Agree Score: +1

The District agrees with this finding, to the extent that in-person registration requirements have the potential of making it more difficult to apply for parcel tax exemptions. In the past, the District has required seniors and individuals with disabilities to apply for parcel tax exemptions in person, but has allowed renewal applications to be processed by mail. Moving forward, the District will allow mail-in applications both for the initial application and any renewal applications.

Response: Agree Score: +1

The District lacks sufficient information to agree or disagree as to the practice of other school districts. The District agrees that its past practice was to require exemption applications to be processed from April to June of each year. Moving forward, the District will implement a process allowing for applications to be submitted throughout the year.

Response: Implemented

Score: 0

The recommendation has been implemented. Effective August 15, 2017, the exemption application forms are available for the 2018-2019 tax period. The deadline to receive exemption for the tax period 2018-2019 is June 15, 2018.

Due dates for applications or renewals vary from school district to school district. See Appendix H. Response: The Cupertino Union School District agrees with the finding.

Response: Agree Score: +1

The District lacks sufficient information to agree or disagree with this finding.

Response: Requires Analysis

Score: 0

The recommendation requires further analysis. The District is willing to communicate and coordinate with other school districts within Santa Clara County regarding this recommendation. However, the District is unable to change the date when applications for exemptions and renewals are due, since said date is dictated by the language of the District's Parcel Tax Measure. The District's current deadline for filing is June 15, 2017, which we believe is an appropriate date that satisfies all of the District's legal obligations. For clarity purposes, the District informs all households in the Distr...

Response: Agree Score: +1

The District lacks sufficient information to be able to agree or disagree with this finding. District's Response to Recommendations Per Penal Code 933.05(b)

No Responses Found 1

Government entities assigned to respond to this report. No response documents have been linked in our database.

Santa Clara County Office of Education Agency

* This report's PDF did not contain easily extractable text and required Optical Character Recognition (OCR) for analysis. There may be minor errors in the extracted findings and recommendations due to OCR limitations with scanned documents.