FULL BALLOT TEXT
The following is the full ballot text of the proposition to be presented to the voters by the West Contra Costa Unified School District in the ballot pamphlet:
To maintain quality education with local funding the State cannot take away, including:
•	protecting core academics - reading, writing, math, science, 
•	attracting and retaining quality teachers,
•	providing smaller class sizes for the youngest children,
•	preparing students for college and the workforce,
•	improving safety on and around school campuses,
shall West Contra Costa Unified School District renew its existing parcel tax for five years, with no funds for administrator salaries, exempting seniors and requiring citizen oversight?
The purpose of the special tax is to improve the quality of education in the District by supporting the following programs:
•	protecting core academics – reading, writing, math and science, 
•	attracting and retaining qualified teachers,
•	preparing students for college and the workforce,
•	providing smaller class sizes for the youngest children,
•	providing classroom computers and technology,
•	improving safety on and around our campuses,
•	supporting after-school programs to keep kids away from gangs and drugs,
•	supporting science laboratories, materials and activities,
•	supporting libraries.
An exemption shall be granted annually on any single family residential parcel or multi-family dwelling unit owned by one or more persons 65 years of age or older or persons who receive Supplemental Security Income (SSI) for a disability, regardless of age, who occupies said parcel or unit as a principal residence, upon annual application to the District for exemption.
Pursuant to California Constitution Article XIIIB and applicable laws, the appropriations limit for the District will be adjusted periodically by the aggregate sum collected by levy of this special tax.
Accountability
The proceeds of the special tax shall be applied only for the specific purposes identified above.  The proceeds of the special tax shall be deposited into an account, which shall be kept separate and apart from other accounts of the District.  No later than January 1 of each year while the tax is in effect, commencing January 1, 2014, the chief fiscal officer of the District shall prepare and file with the Board of Education a report detailing the amount of funds collected and expended during the prior fiscal year, and the status of any project or description of any programs authorized to be funded by this measure.  Parcel Tax funds shall also be subject to an annual independent financial audit which shall be made public, including oversight by the Community Budget Advisory Committee and posting on the District’s website.
Basis of Tax
The current parcel tax shall be maintained at an annual tax of 7.2 cents per square foot of total building area on each parcel of taxable real property within the District or a tax of $7.20 per unimproved parcel of taxable real property.  The District shall provide the Contra Costa County Treasurer-Tax Collector a report indicating the parcel number and amount of tax for each parcel of taxable real property.  The number of square feet of total building area on improved real property shall be obtained from the Contra Costa County Tax Assessor.  If that information is missing from the tax assessor’s records, the number of square feet of total building area shall be based upon the records of the building department for the applicable jurisdiction.  
Definition of Parcel of Taxable Real Property
“Parcel of taxable real property” shall be defined as any unit of real property in the District that receives a separate tax bill for ad valorem property taxes from the Contra Costa County Treasurer-Tax Collector’s Office.  All property that is otherwise exempt from or on which are levied no ad valorem property taxes in any year shall also be exempt from the parcel tax in such year.  Parcels owned and occupied by persons 65 years of age or older or persons receiving Supplemental Security Income for a disability regardless of age, may be exempt from the parcel tax, subject to annual application, as described above. 
For purposes of this special tax, any such “Parcels” which are (i) contiguous, (ii) used solely for owner-occupied, single-family residential purposes, and (iii) held under identical ownership may, by annually submitting an application of the owners thereof by July 1 of any year to the Board of Education be treated as a single “parcel” for purposes of the levy of this education parcel tax.
Severability
The Board of Education hereby declares, and the voters by approving this measure concur, that every section and part of this measure has independent value, and the Board of Education and the voters would have adopted each provision hereof regardless of every other provision hereof.  Upon approval of this measure by the voters, should any part be found by a court of competent jurisdiction to be invalid for any reason, all remaining parts hereof shall remain in full force and effect to the fullest extent allowed by law.