In 2012 the current School tax was formulated because of the Boricas v Alameda USD (“AUSD”) Appeal’s Court decision. At that time Piedmont Unified School District (“PUSD”) declared the only possible tax methodology was to tax every parcel at the same rate because Boricas had rendered Piedmont’s previous attempt at a progressive tax by parcel size legally invalid.

PUSD’s hurried decision was not the only option and certainly not the best option as compared to the previous five tier parcel system, the current flat rate tax raised the rate of 75% of those in smaller homes by about $300 while lowering the rate by over $1000 for the largest estates.

I. A progressive tax based on a per square foot (“sf”) of building space has been and is currently used by AUSD. The current AUSD tax Measure B1, passed by 74% in 2016, was challenged by the 2011 Boricas Plaintiffs and in 2018 AUSD prevailed. PUSD cannot in good faith claim per square foot of building tax levy is invalid. < https://tinyurl.com/yb8g4f92 >

A progressive tax is essential for Piedmont’s expensive school support tax. No other School Tax comes close in cost to taxpayers. While Piedmont had previously embraced a partially progressive tax, PUSD now has a progressive tax option that is far more equitable using building square footage.

Commonly accepted is the direct correlation of the quality of Piedmont Schools and ever increasing real estate values in town. Values are also a function of home size: the larger home in a given neighborhood will proportionally increase in value more than a similar smaller home. Ask any Real Estate professional.

Additionally, the larger Piedmont home generally accommodates more children; the large homeowner again economically benefits proportionately more from the school tax than the small or average size homeowner. Incorporating a square foot of building tax will be both more equitable and palatable to a large majority of taxpayers and an easier sell for the Tax Campaign Committee.

The Piedmont tax currently provides about $10,400,000. There are about 10,340,000 square feet of residential buildings so about $1 a foot is needed. The average home size is about 2,430 sf so essentially many homeowners will pay close to the current amount. Median size of 2,710 sf indicates that those with larger homes will proportionately pay their fair share.

II. Piedmont taxpayers voted on a tax that stated every parcel will be taxed but every parcel with a unique Assessor Parcel Number (APN) is not taxed. Examples include several parcels over 20,000 sf that are not taxed yet other large vacant parcels are taxed. An eight sf parcel at the edge of town is taxed yet the adjacent 144 sf parcel is not taxed. The hodge-podge system must end. A tax based on square foot of building and flat rate for vacant parcels, as AUSD uses, will take care of these inequities. A contiguous parcel exemption may be appropriate.

III. From high to low most California school taxes include a senior exemption.
San Marino USD with its $1,215 parcel tax has a senior exemption and West Contra Costa County with its 7.2 cents per sf of building has a senior exemption.
Among California’s top ten school districts Piedmont alone does not include a senior exemption.