Loeber

I. FACTS AND PROCEDURAL BACKGROUND

A. Facts The district, which consists of a single elementary school located in the hills of Los Gatos, serves approximately 72 students in both Santa Clara and Santa Cruz counties. In 2017, district voters approved Measure A, which imposed a parcel tax to provide funding for core programs in math, science, reading, and writing. Measure A passed with over 70 percent approval, meeting the required two-thirds majority threshold

2 under state law.2 Measure A replaced a previous parcel tax with a new parcel tax “for a period of eight years starting on July 1, 2017.” Measure A taxes all parcels within the district assessed at a value over $2,000 at the rate of $647 per parcel. It exempts parcels used for single-family residential purposes if their owners are senior citizens (i.e., aged 65 or older), possess contiguous parcels, and/or receive Supplemental Security Income for a disability. The tax imposed by Measure A provides yearly revenue of approximately $500,000 and is an important source of funds for the district. In 1999, Loeber and his wife purchased two parcels located within the district (APN 088-101-11, 088-101-16) for $10,000. In 2009,…