The key arguments against PAUSD’s Measure A are:

 

1) The School District has not proven it needs the money.

 

The School District has published a projection that it will receive only a 1% property tax yearly growth for the next five years in its 2004-05 budget.  The property tax growth for this year is already 6.4+%, very close to the historic 6.88% growth rate.  The District has access to financial data from Santa Clara County government that only provides 90-day future views.  They have no tools to project future revenue from property valuation increases.  Public Records Requests about how the PAUSD has determined that its property tax-based revenue will be only 1% for the next five years have resulted In no information that is pertinent to the question.

 

In short, the PAUSD can not prove that there is going to be a short-fall based on property tax related revenue over the six-year life of this parcel tax.  Moreover, members of the School Board went so far as to state at a recent school board meeting that this money was going to be used to increase program offerings!

 

During the lead up to placing Measure I on the fall ballot, the School District made many claims about financial “shortfalls”.  They have backed away for all of these claims -- including claims about information received from the County Assessors’ Office which provided long term financial forecasts.

 

The current collateral material being circulated by Measure A supporters does not provide any clear evidence of financial shortfalls.  This material walks all around the financial issues -- not providing any proof that this money is really needed to pay the School District’s bills for the next six years (or eight years per Measure I).

 

2) No Evidence Quality of Education Will Decrease.

 

The School District has yet to claim it can not provide high quality education to the District’s students if Measure A does not pass.  It is providing what can be seen only as scare tactics with no proven financial evidence that any of the dire consequences will come true.

 

During the last two years, the PAUSD did make some cuts -- about 2.5% of its budget.  Most of the cuts were in the area of support.  During these two lean years, the API and SAT scores went up, even though the School District was spending less money than they wanted to.

 

3) The School District Has Never Dealt With Its Self-created “Structural Deficit”.

 

The School Board passed a resolution in 2001 that approved a 10% increase in the District’s Revenue.  This resolution lead to Measure D, which was used (in most part) to raise the salaries of the teachers to a level about 25% higher than the regional average for teachers.  The District did not admit to the voters at the time that it was creating a structural deficit in its budget. Even now, some four years later, the PAUSD still does is not dealing straightforwardly with the voters and property owners about this structural deficit and the need for perpetual parcel taxes to feed it. 

 

The School Board is now back with the first of its never-ending parcel taxes, which is required to feed the structural deficit caused by its paying higher teacher salaries starting in 2001.

 

4) The School District Has Ignored Volatile Components of its Property Tax Revenue.

 

The Property Tax revenue (about 70% of the PAUSD’s total revenue) is comprised of a Residential Secured Roll segment, a Commercial Secured Roll Segment and a Commercial Unsecured Roll segment.  During the past two years, the Residential Secured Roll Segment has been growing robustly.  The Commercial Secured Roll has been less robust in its growth for the past two years, due to an exodus from Palo Alto by a number of High-Tech companies.

As well, a number of assessment challenges by high value property owners such as Stanford University, Hewlett-Packard, SAP Labs, Loral Space Systems and Simon Properties have been lodged with the County Assessors’ Office.  The Commercial Unsecured Rolls, which reflects the value of a company’s business-related property, such as furniture, or computers, has been challenged also.  As the most recent business cycle worsened, companies moved their unsecured property to other locations, requesting a reduction of the assessment of their unsecured property on the PAUSD rolls.  Many companies have not “refreshed” their IT infrastructure, which has also resulted in lower valuation for the equipment declared by local companies.  This lower valuation has resulted in lower unsecured property taxes received by the PAUSD.

 

The PAUSD has not recognized the possible volatility of this segment of its property tax revenue (as much as 16% of the total) and has linked salaries to this less-than-predictable revenue stream.  By doing so, the School Board has created the high probability of revenue shortages every time there is a business downturn -- a revenue shortage which can only be filled by “special” taxes (such as Measure A). The PAUSD School Board has shown no expertise in managing the finances of a Basic Aid District that has the complicated property ownership profile that can be found within the jurisdiction of the School District.

 

5) Over $1.3M Spent Educating Non-Resident Staff Children.

 

The PAUSD allows staff children to enroll in the PAUSD.  This “program” is costing the District about $1.3M this year. No revenue from the home school district follows inter-district transfers, so these students create a loss of revenue to their home districts, and no new revenue is associated with these students in the PAUSD -- a lose/lose situation for both districts. 

 

Projecting the historic growth of this program forward only 5-6 years, it is quite possible that this cost will increase to as much as $2M per year.  The “perquisite” will likely cost the district upwards of $20M per decade.  A goodly percentage of the “new” money raised by Measure A (if passed) will be equal to the cost of this unnecessary benefit to some teachers.  The program is not carried as an employee benefit program on the books -- the District has just quietly enrolled these kids as if they we living here in the PAUSD, passing the cost on to property owners (single family homeowners, mostly).

 

6)  The PAUSD Has Negotiated Away the Right To Reduce Salaries in “Lean Years”.

 

The School District has negotiated away the right to lower staff salaries during times of economic duress when its revenue is less than projected.  The idea of tightening its belt is not within its power, since it gave away this right during the last labor negotiation (and several contracts before this last one also).  If the District had the power to execute a 3-4% across-the-board pay cut, then this “crisis” would never have occurred.  However, the School District does not currently have that right, or power.  By negotiating away this right, the School Board has set in place the need for new parcel tax every time there is a financial downtown in the Valley. This practice of giving away the right to manage the District’s finances and to live within one’s means needs to be returned to the School Board.  Rejecting Measure A will be the loudest wakeup call that the voters can send to the School Board to get back into the driver’s seat of the PAUSD.

 

7)  The School District Receives Millions Yearly Over Its Revenue Limit.

 

The School District receives millions of dollars yearly in “excess property tax” as a benefit of being a Basic Aid District.  This “extra money” was as much as $23M a couple of years ago.  “Excess Property tax” has been reduced to about $17M last year, but will continue to grow again after this current economic downturn has corrected itself. 

 

The School District has not “banked” this money in appropriate amounts in its reserves to provide buffering for the normal ups and downs of the Silicon Valley business cycles, as well as providing funding for unexpected increases in enrollment that occur from time-to-time.  Given that the District does not receive money for each child enrolled by the State (as a so-called Revenue Limit District does), prudent money management requires that the District maintain the highest reserves available to it.

 

Rather than managing this “extra” money prudently, it has spent it most unwisely on increases salaries and extra staffing.

 

8)  The School District Has Promised Raises With “New” Property Tax Revenue.

 

In the fall of 2004, the District promised that any money over-and-above the “new” money of Measure I (and now Measure A) received from renewed property tax growth would be used for teacher and staff salary increases.  No increase in productivity from the staff has been requested for these promised raises.

 

9)  The School District is subsidizing San Mateo County Residents by $4-$5M Yearly.

 

The PAUSD is currently under Court Order to educate about 600 students from East Palo Alto under what is called the Tinsley Consent Decree (currently known as the Voluntary Transfer Program/VTP).  The School District receives 70% of the Ravenswood School District’s Revenue Limit to fund these students’ education.  However, given the high cost of educating students in the PAUSD, the District is subsidizing each student by about $7,000.  This comes to an expenditure of about $4M per year, or $40M per decade.  This expenditure, viewed in the terms of the “new” money generated by Measure A, will consume all of this “new” money alone.

 

The demographics of East Palo Alto have changed since the filing of the Tinsley suit in the mid-70s.  The African-American component of the transfer students have been replaced by Hispanic students, effectively invalidating the premise of the original suit.

 

When the Tinsley Suit was settled around 1986, East Palo Alto had just become a real city.  At the time, it had no property tax base and was not able to properly educate its children.  The Tinsley Decision provided financial relief to the residents of the city by providing alternative school systems to educate the city’s children.  As East Palo Alto develops into a more mature city, it stands to reason that assuming the obligation of educating its own children will be important to the parents. 

 

It is time to begin to see an exit strategy for the Tinsley Decision and to end the so-called Volunteer Transfer Program. The PAUSD needs to petition the Court to vacate the Tinsley Decree.  Failing that, the School District needs to petition the legislature for full funding of these students’ education.  The cost of funding the VTP program is becoming so great that it will consume all of the “new money” generated by Measure A alone over the life of the tax levy.

 

10) Parcel taxes are not the best way to raise money.

 

Commercial property, educational properties and multi-family properties generate the same amount per parcel as a single family home/property.  Students and Renters and seniors living in single-family homes who opt-out of paying the parcel tax are all allowed to vote taxes on their neighbors and property owners of the jurisdiction.  As many as 60% of the electorate is typically not directly responsible for paying parcel taxes, even though this same 60% can vote for the tax.  Parcel Taxes increase the hostility that younger property owners acquire when they realize how little tax older property owners pay under the Prop.13 scheme.

 

By law, parcel taxes must be uniformly applied to all property and are not contain any ad valorem component.  Stanford, for instance, is obligated to pay parcel taxes, even though it enjoys a $2.7B base property tax exemption.  Stanford’s land is divided into a small number of very large parcels. Some of these large parcels have been subdivided into about 1,000 small parcels dedicated to staff housing.  Most of these parcels are leased to their occupants, with the tax obligations assumed by the occupants.  No matter how big the parcel, or what its use might be, each parcel can only be levied the same amount of tax.

 

Seniors are offered a non means-tested “opt-out”.  Of the roughly 20,000 residential parcels in the PAUSD boundary, about 2,100 seniors have requested to be exempted from paying the Measure D (2001) tax of $293 yearly (a little higher than most districts offering such exemptions).  With the tax growing to almost $500/year, it is likely that more seniors will apply.  The School District will lose over $1M from the current seniors granted exemptions.  This lost revenue comes to over $10M every decade.  The general sense of most voters is that the School District assumes that seniors will vote for the parcel tax if they do not have to pay for it, so it is unlikely that the PAUSD will discontinue the exemption.

 

 

11) The School Board is the Source of its own problems.

 

The School Board has created almost all of the “problems” it is facing at the moment.  Rejection of Measure A denies endorsement of the poor money management of this, and previous school boards.  Rejection of Measure A will send a strong message to the School Board that this poor money management into the foreseeable future is not acceptable.  Measure A is simply an underwriting of the District’s living beyond its means without any clear promise to reduce spending or applying any cost reduction techniques that the private sector apply at times like these.

   

Since the District’s budget has doubled in the past twelve years, it stands to reason that it will likely double again in the next twelve years or so.  This means that as the current $111M budget will be at/around $150M in five years or so.  If/when there is another economic downturn, the shortfalls will be even greater than they are at the moment.  This means that the District could be easily having to seek as much as $10M a year in new taxes because of the precedent that is being set with this Measure I/Measure A parcel tax levy.  The School District, when confronted with shortfalls, has not taken the path of downsizing to living within its means, it has turned to the property owners (mostly single family homes owners) to fund its overspending.

 

 

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