General Information about the Parcel Tax
On May 6, 2014, voters of the Cupertino Union School District approved Measure A that calls for the renewal and consolidation of both the Measure B and C parcel taxes. Measure A maintains the same rate previously approved by both Measures B and C. Measure A is an eight-year parcel tax of $250 per year effective July 1, 2015 and expiring June 30, 2023. It continues to offer the same exemptions as previous measures. A parcel is defined as any unit of land in the District that receives a tax bill from the Santa Clara County Tax Collector's Office.
The funds collected from the parcel tax can only be expended on purposes approved by the voters. One element of the parcel tax is the implementation of an independent Citizens' Oversight Committee to provide accountability.
For additional information, please contact, Chris Jew, CUSD's Chief Business Officer, via email or at (408) 252-3000 x61-424.
Citizens' Oversight Committee
One element of the voter approved parcel tax is the voluntarily implementation of an independent Citizens' Oversight Committee. The purpose of this committee is to provide oversight and accountability to ensure that the expenditures funded by the parcel tax are spent in a manner consistent with provisions of the voter approved measure. The committee meets annually to certify District expenditures and generate an annual report to the community.
Specifically, funds are used to:
- Preserve: Class size in grades 1-3 at 24:1 and in grades 6-8 at 25:1; implement technology grants
- Maintain: Second Counselor; school-site instructional technology specialists; media clerks
- Support: Elementary physical education program (teachers and instructional assistants); elementary music program; instructional support teachers; night custodian teams and District groundspersons; technology grants
The Cupertino Union School District Board of Education's goals for the Citizens Parcel Tax Oversight Committee composition are:
- Member active in a business organization located within the boundaries of the District
- Member of the senior community
- Member who is a parent/guardian of a child enrolled in the District
- Member who is a parent/guardian of a child enrolled in the District and active in a school/parent organization
- Member of the community at large
- Member active in a taxpayer organization
Exemption/Refund Information (Optional)
Senior Parcel Tax Exemption: Community members qualify for this exemption if they are 65 years of age or older on or before June 30 of the current tax year, are the owner of a parcel within the Cupertino Union School District, and that parcel is their principal residence. The senior must live in the home as of July 1 of the year the tax is due.
Contiguous Parcel Exemption: The contiguous parcel exemption allows a property owner to combine adjacent parcels (parcels that share a common border) into one taxable unit. These combined parcels must also be used solely for owner-occupied, single-family residential purposes.
Supplemental Security Income (SSI) for a Disability Exemption: Community members qualify for an exemption if they are receiving Supplemental Security Income (SSI) for a disability, are the owner of a parcel within the Cupertino Union School District, and that parcel is their principal residence. The community member must own and live in the home as of July 1 of the year the tax is due.
First Time Applicants: To apply for a refund for the current fiscal year (July 1 to June 30), you must first have paid your current tax bill in full. Please submit your exemption application and all supporting documentation to Cupertino Union School District, Attention Fiscal Services, 1309 S. Mary Avenue, Suite 150, Sunnyvale, CA 95014. Note: No refunds will be issued for the current fiscal year after June 30. If you have any questions, please call (408) 252-3000 x61-419.
To Renew an Exemption: Any homeowner already exempt from the District's parcel taxes does not need to reapply for an exemption every year.