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Findings and Recommendations 9 findings
F1
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.
Related Recommendations (4)
R1
Taxing agency name (i.e., school district name/special district name).
R1a
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. Berryessa Union School District Campbell Union High School District Campbell Union School District Cupertino Union School District Evergreen School District Franklin McKinley School District Fremont Union High School District Lakeside Joint School District Loma Prieta Joint Union School District Los Altos School District Los Gatos Union School District Los Gatos-Saratoga Joint Union High School District Milpitas Unified School District Moreland School District Mount Pleasant School District Mountain View-Whisman School District Oak Grove School District Palo Alto Unified School District Saratoga Union School District Santa Clara Unified School District Sunnyvale School District Union Elementary School District
R1b
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.” Campbell Union High School District Campbell Union School District Cupertino Union School District Loma Prieta Joint Union School District Los Gatos Union School District Los Gatos-Saratoga Joint Union High School District Milpitas Unified School District Moreland School District Mountain View-Whisman School District Oak Grove School District Palo Alto Unified School District Saratoga Union School District Union Elementary School District
R1c
The governing boards of the school districts listed below should add the words “parcel tax” to the link on their websites home pages leading to exemption application procedures and forms. Berryessa Union School District Evergreen School District Los Altos School District Mount Pleasant School District
F2
The school districts listed in the recommendation do not make it clear whether SSI and/or SSDI recipients are offered exemptions.
Related Recommendations (1)
R2
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. Berryessa Union School District Campbell Union High School District Campbell Union School District Cupertino Union School District Evergreen School District Franklin-McKinley School District Fremont Union High School District Lakeside Joint School District Loma Prieta Joint Union School District Los Altos School District Los Gatos Union School District Los Gatos-Saratoga Joint Union High School District Milpitas Unified School District Moreland School District Mount Pleasant School District Mountain View-Whisman School District Oak Grove School District Palo Alto Unified School District Santa Clara Unified School District Saratoga Union School District Sunnyvale School District Union Elementary School District
F3
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.
Related Recommendations (3)
R3
Telephone number/contact of the department at the taxing agency that manages parcel taxes.
R3a
The governing boards of the Santa Clara County school districts listed below should change their policies and procedures to specify that parcel tax exemption applicants can apply by mail without making a special request. Evergreen School District Franklin-McKinley School District Los Altos School District Los Gatos Union School District Milpitas Unified School District Moreland School District Mount Pleasant School District Sunnyvale School District Union Elementary School District
R3b
The governing boards of the Santa Clara County school districts listed below should develop an online process for the submittal of parcel tax exemption and renewal applications. Berryessa Union School District Campbell Union High School District Campbell Union School District Cupertino Union School District Evergreen School District Franklin-McKinley School District Fremont Union High School District Lakeside Joint School District Loma Prieta Joint Union School District Los Altos School District Los Gatos Union School District Los Gatos-Saratoga Joint Union High School District Milpitas Unified School District Moreland School District Mount Pleasant School District Mountain View-Whisman School District Oak Grove School District Palo Alto Unified School District Santa Clara Unified School District Saratoga Union School District Sunnyvale School District Union Elementary School District
F4
Some school districts have exemption application forms available year round, while others make them available for only a short period of time prior to the application deadline.
Related Recommendations (1)
R4
The governing boards of the 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. Campbell Union School District Cupertino Union School District Evergreen School District Franklin-McKinley School District Fremont Union High School District Lakeside Joint School District Los Altos School District Los Gatos Union School District Milpitas Unified School District Moreland School District Mount Pleasant School District Mountain View-Whisman School District Oak Grove School District Santa Clara Unified School District Saratoga Union School District Union Elementary School District
F5
Due dates for applications or renewals vary from school district to school district. See Appendix H.
Related Recommendations (1)
R5
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. Berryessa Union School District Campbell Union High School District Campbell Union School District Cupertino Union School District Evergreen School District Franklin-McKinley School District Fremont Union High School District Lakeside Joint School District Loma Prieta Joint Union School District Los Altos School District Los Gatos Union School District Los Gatos-Saratoga Joint Union High School District Milpitas Unified School District Moreland School District Mount Pleasant School District Mountain View-Whisman School District Oak Grove School District Palo Alto Unified School District Santa Clara Unified School District Saratoga Union School District Sunnyvale School District Union Elementary School District
F6
Most school districts in Santa Clara County require annual renewal of parcel tax exemptions as a fiduciary responsibility to all taxpayers. Procedures for managing renewals vary, with most making it easier for exemption holders by sending annual renewal forms by mail to verify continued eligibility.
Related Recommendations (1)
R6
The governing boards of the Santa Clara County school districts listed below that require renewal of parcel tax exemptions should initiate the renewal process by mailing an exemption renewal form and accepting renewal documentation by return mail. Berryessa Union School District Campbell Union School District Franklin-McKinley School District Fremont Union High School District Loma Prieta Joint Union School District Los Altos School District Los Gatos Union School District Mount Pleasant School District Mountain View-Whisman School District Oak Grove School District Santa Clara Unified School District Saratoga Union School District
F7
Voters in the San Jose Unified School District passed a parcel tax of $72 on November 8, 2016. The tax takes effect on July 1, 2017; a senior exemption is available. Since the district did not have a parcel tax in place on October 31, 2016 when the Grand Jury concluded its data collection, it was not included in the calculations used throughout this report, nor in other Findings and Recommendations.
Related Recommendations (1)
R7
In anticipation of the July 1, 2017 assessment of the $72 parcel tax with a senior exemption, the governing board of the San Jose Unified School District should implement the following Recommendations in this report: Recommendation 1a, Recommendation 1b, Recommendation 1c, Recommendation 3a, Recommendation 3b, Recommendation 4, Recommendation 5, Recommendation 6, and Recommendation 9b.
F8
Currently the printed Santa Clara County property tax bill provides insufficient information pertaining to parcel taxes and no information about whom to contact at the taxing agencies with questions about the taxes or possible exemptions.
Related Recommendations (3)
R8a
The Santa Clara County Board of Supervisors should direct the Santa Clara County Finance Agency to revise the printed property tax bill to include, at minimum: 1. Taxing agency name (i.e., school district name/special district name). 2. Name of the measure authorizing the parcel tax, using the words “parcel tax” in the name. 3. Telephone number/contact of the department at the taxing agency that manages parcel taxes. 4. Indication of whether or not an exemption is available for the parcel tax. 5. Narrative information similar to the homeowner’s exemption about exemptions from special assessments.
R8b
The Santa Clara County Board of Supervisors should direct the Santa Clara County Finance Agency to develop a website similar to those available to Marin or Contra Costa County taxpayers that: 1. Summarizes all taxes on secured property. 2. Indicates which taxes offer exemptions to seniors and individuals with disabilities. 3. Includes contact information for the taxing agencies.
R8c
The Santa Clara County Board of Supervisors should provide the Santa Clara County Finance Agency and human resources necessary to modify secured property tax bills to make the changes described in Recommendations 8a and 8b.
F9
How people find out about parcel tax exemptions, application procedures and due dates varies widely among Santa Clara County 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.
Related Recommendations (2)
R9a
The Santa Clara County Board of Education should direct the County Superintendent of Schools to offer assistance to Santa Clara County school districts by providing training about parcel tax exemptions. The Santa Clara County Office of Education should help school districts standardize processes for informing taxpayers about parcel tax exemptions, administering application and renewal procedures, and setting due dates.
R9b
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. Berryessa Union School District Campbell Union High School District Campbell Union School District Cupertino Union School District Evergreen School District Franklin-McKinley School District Fremont Union High School District Lakeside Joint School District Loma Prieta Joint Union School District Los Altos School District Los Gatos Union School District Los Gatos-Saratoga Joint Union High School District Milpitas Unified School District Moreland School District Mount Pleasant School District Mountain View-Whisman School District Oak Grove School District Palo Alto Unified School District Santa Clara Unified School District Saratoga Union School District Sunnyvale School District Union Elementary School District
Conclusions 14
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CL1 Page 11It 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.
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CL2 Page 12The school districts listed in the recommendation do not make it clear whether SSI and/or SSDI recipients are offered exemptions.
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CL3 Page 13Requiring 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.
-
CL4 Page 14Some school districts have exemption application forms available year round, while others make them available for only a short period of time prior to the application deadline.
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CL5 Page 15Due dates for applications or renewals vary from school district to school district. See Appendix H.
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CL6 Page 16Most school districts in Santa Clara County require annual renewal of parcel tax exemptions as a fiduciary responsibility to all taxpayers. Procedures for managing renewals vary, with most making it easier for exemption holders by sending annual renewal forms by mail to verify continued eligibility.
-
CL7 Page 16Voters in the San Jose Unified School District passed a parcel tax of $72 on November 8, 2016. The tax takes effect on July 1, 2017; a senior exemption is available. Since the district did not have a parcel tax in place on October 31, 2016 when the Grand Jury concluded its data collection, it was not included in the calculations used throughout this report, nor in other Findings and Recommendations.
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CL8 Page 17Currently the printed Santa Clara County property tax bill provides insufficient information pertaining to parcel taxes and no information about whom to contact at the taxing agencies with questions about the taxes or possible exemptions.
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CL9 Page 17How people find out about parcel tax exemptions, application procedures and due dates varies widely among Santa Clara County 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.
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CL10 Page 17Taxing agency name (i.e., school district name/special district name).
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CL11 Page 17Name of the measure authorizing the parcel tax, using the words “parcel tax” in the name.
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CL12 Page 17Telephone number/contact of the department at the taxing agency that manages parcel taxes.
-
CL13 Page 17Indication of whether or not an exemption is available for the parcel tax.
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CL14 Page 17Narrative information similar to the homeowner’s exemption about exemptions from special assessments.
No Responses Found 2
Government entities assigned to respond to this report. No response documents have been linked in our database.
Santa Clara County Assessor
Elected County Office
Santa Clara County Board of Supervisors
Elected County Office