Bond Measures & Parcel Taxes
The District uses voter-approved funding sources, including general obligation bonds and parcel taxes, to support school facilities and ongoing educational programs. This page provides a high-level summary of how these funding sources work and where to find related information.
AT A GLANCE
Bonds
• Fund facilities and capital improvements
• Repaid through property value–based taxes
Parcel Taxes
• Support ongoing district programs and operations
• Flat annual per-parcel funding
All funding is voter-approved and legally restricted to designated uses
| Bonds | Parcel Taxes | |
| Use of Fund | Facilities and capital projects, like buildings and infrastructure | Operational costs, like salaries and programs |
| Tax calculation | Based on the property's assessed value | A flat per-parcel fee |
| Taxpayer impact | Higher-valued properties generally pay more | All parcels pay the same amount |
| Repayment structure | Long-term bonds repaid over many years |
Annual tax
|
| Oversight | Often requires a citizen oversight committee to ensure proper use of funds | Oversight is not always legally required, but may be included in some measures to build public trust |
| Senior Exemption | State law does not allow exemptions | Available for eligible homeowners |
OVERSIGHT & ACCOUNTABILITY
This section includes independent committees established to ensure transparency and accountability for voter-approved funding sources.
Citizens’ Bond Oversight Committee (CBOC)
The Citizens’ Bond Oversight Committee reviews and reports on bond expenditures to ensure funds are used appropriately and in accordance with voter-approved bond measures.
Responsibilities:
- Review bond expenditures and financial reports
- Ensure compliance with bond measure requirements
- Provide public transparency and annual reporting
- Advise the Board of Trustees on bond fund use
Parcel Tax Oversight Committee
The Parcel Tax Oversight Committee provides independent review of parcel tax revenues and expenditures to ensure funds are used appropriately and in alignment with voter intent.
Responsibilities:
- Review parcel tax revenues and expenditures
- Ensure funds are used only for approved educational purposes
- Provide public transparency reporting to the Board of Trustees
- Support accountability to the community

