Measure G1
- Key Goals
- Specific Purposes
- Education Spending Plan
- Allocation Methodology
- Definitions
- Senior Citizen Exemption
- Low Income Exemption
- Terms and Sunset
- Accountability Provisions
- Published Independent Annual Audit
Key Goals
Specific Purposes
The Districtwide Teacher Retention and Middle School Improvement Act Fund is established to provide a salary increase to school-site educators district-wide, including charter schools in the District, and to provide Middle School grants which shall be allocated pursuant to the Education Improvement Plan submitted by each Middle School as further described below, and which shall be spent in furtherance of the goals set forth in the section entitled "GOALS" above.
Education Spending Plan
Middle School grants shall be distributed to Middle Schools pursuant to the Local Control Funding Formula methodology upon the submission, review, and approval by the Board of Education of each school’s annual Education Improvement Plan. Middle School grants shall be used to further any one or more of the goals set forth in the section entitled "GOALS" above. Middle School grants shall only be spent at Middle Schools. An approved education improvement plan shall include, at minimum:
- Completion of a diagnostic self-evaluation of the school’s curricular and safety needs, including an assessment of community demand for arts, music, and language education.
- Annual and Three-Year accountability indicators toward achieving one or more of the stated goals of this Measure.
- Evidence-based strategies designed to meet the accountability indicators.
- Annual benchmarks for improved retention of students transitioning from elementary to middle school.
- Description of how school staff, time schedules, and budgets are coherently structured to implement the school improvement plan’s strategies and activities.
Allocation Methodology
At the end of each fiscal year, beginning with Fiscal Year 2017-18, the District shall determine the total revenue generated by the Act (such amount hereinafter referred to as “Total Revenues”). The District shall allocate:
- 1% of Total Revenues to reimbursing administrative overhead costs incurred by the District in connection with the administration of the Act.
- A percentage of Total Revenues to charter schools within the District equal to the number of students enrolled in charter Middle Schools within the District divided by the total number of students in the District attending District or Charter Middle Schools, multiplied by 100, as adjusted by the Local Control Funding Formula (such amount hereinafter referred to as "Total Charter Revenues").
- The remaining amounts left from Total Revenues after allocation of Total Charter Revenues to the District (such funds hereinafter be known as "Total District Revenues"). Total District Revenues and Total Charter Revenues shall each be further allocated according to the following percentages:
- 65% to provide raises to school site educators. The same percentage increase in salary shall apply to all school site educators; and
- 35% of Total Revenues to provide Middle School grants as further described in the section entitled “Education Spending Plan” above.
Definitions
Senior Citizen Exemption
In order to provide tax relief to senior citizens in the community, any parcel owned and occupied by a person 65 years of age or older shall be exempt from the education parcel tax upon proper application to the District. The exemption shall be available pursuant to procedures to be prescribed by the Board of Education or otherwise as required by law or by the Alameda County Tax Collector.
Low Income Exemption
An exemption from this tax shall be made for owners of single family residential units in which they reside whose combined family income from all sources for the previous calendar year is at or below the income level qualifying as "very low income" for a family of such size under Section 8 of the United States Housing Act of 1937, 42 U.S.C.A. Sections 1437 et seq. for each year. Owners must apply for this exemption annually by petition to the Office of the Chief Financial Officer of the District in the manner and at the time set forth in procedures established by the District. Such petitions shall be on forms available from the Chief Financial Officer’s office and must provide information sufficient to verify income including, but not limited to, federal income tax returns and W-2 forms of owner-occupants.
Terms and Sunset
Upon approval of two thirds of those voting on this Districtwide Teacher Retention and Middle School Improvement Act, the Board of Education of the District shall be authorized to levy a qualified special tax on each parcel of taxable real property in the District, in the annual amount of $120 for twelve years, commencing July 1, 2017.
Accountability Provisions
Oversight Commission. The Board of Education shall establish a Commission comprised of five (5) persons giving preference to persons who demonstrate extensive knowledge and expertise in middle school education, with a focus on arts, music, and world languages, school safety, and in compensation for K-12 educational professionals. The Commission shall advise and report to the Board of Education and shall be responsible for oversight, which includes (a) oversight of proper allocation and use of all parcel tax monies, (b) reviewing annual independent audit reports, and (c) submitting recommendations to the Board of Education for any new or modified policies and administrative regulations to ensure the Oakland Unified School District’s compliance with the requirements and intent of this Measure. The Board of Education shall provide by resolution for the composition, funding, staffing, and other necessary information regarding the Commission's formation and operation.
Published Independent Annual Audit
Upon the levy and collection of the education parcel tax, the Board of Education shall cause an account to be established for deposit of the proceeds, pursuant to Government Code Section 50075.1. For so long as any proceeds remain unexpended, the Superintendent or the Senior Business Officer of the District shall cause an independent financial auditor to prepare a report to be filed with the Board of Education and made publicly available no later than December 31 of each year, commencing December 31, 2017, stating (1) the amount collected and expended in such year; (2) the description of all programs funded, and a determination that the monies expended were for the allowable uses stated in this Measure; and (3) the determination that the revenues leftover after the raise provided to school-site educators generated by this Measure are being used to supplement, and not supplant, unrestricted general fund revenue so appropriated to schools to serve pupils in grades 6 through 8 based on fiscal year 2017-18 funding. The cost of said Independent Audit may be paid from the proceeds of the parcel tax. The report may relate to the calendar year, fiscal year, or other appropriate annual period, as said officer shall determine, and may be incorporated into or filed with the annual budget, audit, or other appropriate routine report to the Board of Education.