Get ready to vote

• Understanding parcel taxes
• How parcel taxes work
• Santa Monica: Measure ES
• Culver City: Measure AA
• Las Virgenes Unified School District: Measure LV
• San Marino Unified School District: Measure SMS

Voters in four Los Angeles County communities are weighing whether to adopt new or renew existing property taxes to fund public schools on their Nov. 3 ballots.

Parcel taxes are a predetermined tax on each parcel of land. School districts typically use the proceeds to fund programs and staff. Unlike school bonds, this money is typically not used for construction or renovation projects.

The threshold for parcel tax measures to pass is a simple majority if placed on the ballot by a citizens’ initiative, or two-thirds support if placed on the ballot by a school district.

Below, we’ll get into the specifics of the parcel taxes proposed in these districts:

• Culver City 
• Las Virgenes Unified 
• San Marino Unified 
• Santa Monica

Understanding parcel taxes

California law guarantees TK-12 schools and community colleges a minimum level of funding each year, usually about 40% of the state’s general fund. The majority of the state’s general fund comes from personal, income and sales tax revenue.

When revenue is higher than expected, like it has been in recent years, more money flows to schools, but when it drops, school funding decreases too.

One way to think about it is that schools are guaranteed a specific slice of the budgetary pie, but the size of the overall pie changes from year to year.

The state provides a base amount of money multiplied by each student, and there is additional funding for every low-income, English-language learner, unhoused or foster youth student in the district. The number of students, for the purpose of this formula, is average daily attendance — how many students show up for class each day.

Despite record high levels of state funding, many school districts say their costs are rising more quickly than their revenue, and there is ongoing uncertainty about federal funding.

Parcel taxes became one of the only ways for school districts to raise additional money after Proposition 13 capped property taxes in 1978.

Parcel taxes can also widen the funding gap between districts in wealthy communities that can afford steeper payments and lower-income neighborhoods that cannot shoulder the extra cost.

Since 2001, 65% of parcel taxes requiring a two-thirds vote have passed, according to California City Finance, a website that tracks local election outcomes.

Though parcel taxes typically only account for a small fraction of a district’s overall budget, they offer a steady stream of funding.

“ I think districts are much more nervous now about what the state funding situation looks like over the next several years,” said Sara Hinkley, a researcher at the Center for Cities + Schools at UC Berkeley.

How parcel taxes work

If you own a home or commercial property, the totality of your property is called a parcel. A parcel tax is not based on the value of that property; rather, they are typically set at a uniform rate for each parcel in a given area. In some cases, parcel taxes are set at a specific amount per square foot.

Some parcel taxes also grant exceptions for seniors, those with disabilities and other groups.

The ballot measure language describes how the money from the parcel tax will be spent and when the levy will expire.

Are you a renter? Landlords can pass the cost of the parcel tax on to tenants by raising your rent, but the limits on annual rent hikes depend on where you live.

Santa Monica: Measure ES

You are being asked:

The Santa Monica-Malibu Unified School District serves about 8,500 students across more than a dozen schools.

A group of Santa Monica residents collected enough signatures to place Measure ES on the ballot.

One factor is the June 2027 expiration of an agreement between the city of Santa Monica and the Santa Monica-Malibu Unified School District that provides “significant funding” to the district.

“Due to the city’s financial distress, [the agreement’s] renewal is far from certain,” wrote the proponents of Measure ES in a statement to LAist provided by consultant Barbara Grover. “Without this measure, the City Council will have to choose between public safety, libraries, other essential services and funding the schools.”

Measure ES would add on to the parcel tax voters approved in 2008 through Measure R. The initial $ 346-per-year parcel tax has since been adjusted for inflation to $545.65 per parcel and does not expire. If ES passes, Santa Monica property owners would owe more than $1,000 in parcel taxes each year.

How it would work 

Measure ES proposes a $495 tax per parcel per year, adjusted annually for inflation based on the Consumer Price Index for the region.

Property owners who are 65 years or older, nonprofits, religious organizations, schools and affordable housing developments are eligible for exemptions.

The tax has no expiration date, but could be amended or repealed by voters.

The city of Santa Monica would collect the tax and transfer the money to the school district. Should the district split, the money would be given to the successor district that enrolls public school students in Santa Monica. A new Malibu school district would not be entitled to revenue from Measure ES.

If the measure passes, the district will be required to establish a committee or other structure to monitor the tax collection and commission an annual third-party audit of how the money is spent.

Potential financial impact

The tax would raise an estimated $12 million a year, according to the Santa Monica city attorney.

What supporters say

LAist asked the proponents of Measure ES to name the top three priorities for parcel tax money:

• Retain teachers.
• Protect programs for disadvantaged and early childhood education students.
• Maintain math, music and arts programs.

Proponents maintain these positions and programs could be eliminated or reduced should the existing agreement with the city expire.

“Measure ES is critical to protecting academic excellence in Santa Monica schools,” supporters wrote in a statement to LAist.

The former president of the Santa Monica-Malibu teachers union, the board chair of the Santa Monica Chamber of Commerce, and State Sen. Ben Allen all submitted an argument in support of Measure ES to the city.

What opponents say

Opponents of Measure ES argue the tax is unnecessary and burdens property owners.

“Proponents claim that city funding is unstable, yet the city provided this funding for decades,” opponents wrote in a rebuttal to supporters. “There’s a simple solution — the city should continue its school partnership with another long-term joint use agreement.”

The argument against the measure also pointed out the district ended its 2025-26 school year with a $6 million surplus after projecting a deficit, according to recent financial reports. (The same presentation noted the district continues to spend more money than it brings in.)

Tricia Crane, chair of Northeast Neighbors, Elizabeth Van Denburgh, chair of the Wilshire Montana Neighborhood Coalition, and Karen Melick, who’s served on several local advisory committees, are among those who’ve submitted an argument against the measure.

Further reading 

• The text of the ballot measure, summary, impartial analysis and arguments in favor and against Measure ES
• The argument from proponents of Measure ES
• Santa Monica moves to preserve public access to school fields before 2027 deadline (Santa Monica Daily Press)
• School board backs November parcel tax, adopts budget revision and tax-collection deal (Santa Monica Daily Press)

Culver City: Measure AA

You are being asked:

The Culver City Unified School District serves about 6,500 students across eight schools.

A group of Culver City residents gathered more than 4,000 signatures to place this parcel tax on the ballot.

Measure AA would add to the parcel tax voters approved in 2018 and renewed in 2024 through Measure O.

How it would work 

Measure AA proposes a $0.48 per building square foot tax per property. If passed, the tax would be calculated based on the square footage of the buildings, whether residential or commercial, on each property.

Property owners who are 65 or older, receive Supplemental Security Income for a disability or Social Security Disability Insurance benefits are eligible for exemptions.

An accessory dwelling unit whose occupant fits any of those three categories may also be exempted from the tax.

The tax will be capped at $15,000 per parcel regardless of the square footage of the property’s buildings.

If passed, the tax would begin on July 1, 2027, and continue for 10 years.

The district would reimburse Culver City for the cost of collecting the tax.

If the measure passes, the district will be required to establish a committee of parents, staff, employee union members, residents and community members from each school site to create a plan with recommendations for how to spend the money.

The district can choose to direct the tax revenue elsewhere and will have to annually present a report explaining how the money was spent.

The district must also commission an annual third-party audit of parcel tax-related expenditures.

Potential financial impact

Supporters of Measure AA estimate the tax will raise $18 million a year.

What supporters say

LAist asked the proponents of Measure AA to name the top three priorities for parcel tax money:

• Smaller class sizes and instructional support
• Extracurricular activities
• Guidance and mental health counseling

The funds would not be used for administrator salaries.

“This is the first ever progressive parcel tax in Southern California that will have movie studios and commercial properties pay a proportionate share based on the size of their buildings,” wrote Darrel Menthe, executive director of Excellence for Culver City Schools and a school board candidate.

The unions supporting Culver City teachers and classified staff are among those who submitted an argument in support of Measure AA to the city clerk.

What opponents say

John Derevlany, a writer and TV showrunner, submitted an argument against Measure AA to the city clerk.

Derevlany cites the passage of a $189 parcel tax and $358 million bond measure in 2024, as well as other Culver City taxes, as reasons not to support the new parcel tax.

“I hear a lot of gripes about ‘affordability’ these days,” Derevlany wrote. “So here's a helpful tip for everyone: STOP VOTING TO RAISE OUR TAXES! Do our schools need money? Sure, that's why you voted for all the bonds and parcel taxes in 2024 … Do we really need yet another school tax just two years after the last one?”

Further reading 

• The full text of Measure AA, an impartial analysis from the Culver City Attorney, arguments for and against the parcel tax
• Information about the parcel tax from the district, including a voter survey and research from consultants
• The argument from proponents of Measure AA
• The argument from John Derevlany against Measure AA

Las Virgenes Unified School District: Measure LV

You are being asked:

The Las Virgenes Unified School District serves about 10,000 students across 15 schools north of the Santa Monica Mountains, including Calabasas and Agoura Hills.

The district has received parcel tax proceeds since 2004. Voters renewed that parcel tax as Measure E in 2015; Measure LV would renew it once again.

How it would work 

Measure LV proposes continuing the district’s $98 annual parcel tax for another 12 years. If voters reject the measure, the existing parcel tax will expire in 2028.

The existing exemptions for homeowners 65 and older, receiving Supplemental Security Income for a disability or Social Security Disability Insurance benefits, would continue.

Los Angeles County and Ventura County officials would collect the tax and transfer the money to the school district.

The district has a committee to monitor how the parcel tax revenue is spent and commissions an annual third-party audit.

Potential financial impact

If voters approve Measure LV, the district will continue to raise an estimated $2.3 million a year from area property owners.

If voters reject Measure LV, the district will no longer have access to these funds, “forcing teacher layoffs, cuts to academic programs, and increased class sizes,” according to the board resolution calling for Measure LV.

What supporters say

LAist asked the superintendent of Las Virgenes Unified to name the top three priorities for parcel tax money:

• Programs in science, technology, engineering and math
• Manageable class sizes
• Attract and retain highly qualified teachers

The money will not be used for administrator salaries or benefits.

“This funding supplements unstable and inadequate funding from the state that only supports a basic education,” wrote Superintendent Dan Stepenosky.

The president of the Cahuenga Pass Property Owners Association and a member of the parcel tax oversight committee are among those who submitted an argument in favor of the bond to the L.A. County Registrar-Recorder and Ventura County Clerk-Recorder.

What opponents say

No one submitted an argument against the measure to the L.A. County Registrar-Recorder or Ventura County Clerk-Recorder.

Further reading 

• The Las Virgenes Unified board resolution calling to renew the parcel tax 
• The text of Measure LV

San Marino Unified School District: Measure SMS

You are being asked:

The San Marino Unified School District serves nearly 3,300 students across four schools in the San Gabriel Valley.

How it would work 

San Marino Unified residents currently pay two parcel taxes:

• $1,084 a year for Measure E, first passed in 2009 and most recently renewed in 2021 
• $415 a year for Measure R, first passed in 1991 and most recently renewed in 2025

Without renewal, these parcel taxes will expire in 2027 (Measure E) and 2031 (Measure R).

Measure SMS proposes combining the two measures into a single $1,499 tax per parcel per year, starting in July 2027 and expiring in six years. If Measure SMS passes, Measure R would no longer be collected, and Measure E would expire June 30, 2027, as scheduled.

“By consolidating the two measures, the district would also save hundreds of thousands of dollars that currently go to the county to administer separate renewal elections,” said Stephen Choi, assistant superintendent of business services. “Those savings can instead be put back into our classrooms to benefit students, while continuing this important locally controlled funding without creating a new tax for residents.”

The parcel tax rate under SMS will also increase by up to 3% annually, depending on the Consumer Price Index for the region. The board may also vote to reduce the parcel tax in any given year.

Property owners 65 or older, receiving Supplemental Security Income for a disability or Social Security Disability Insurance benefits, are eligible for exemptions, and previously granted exemptions would continue.

Los Angeles County officials would collect the tax and transfer the money to the school district.

Measure SMS requires the district to document how the revenue from the parcel tax is collected and spent each year.

Potential financial impact

The district estimates Measure SMS will raise about $6.1 million a year.

What supporters say

LAist asked San Marino Unified leadership to name the top three priorities for parcel tax money:

• Attract and retain high-quality educators and maintain reduced class sizes
• Core academic programs, arts, language, physical education and honors courses
• Student technology and counseling support

The current parcel taxes support about 40 full-time positions, according to Choi.

The president of the San Marino Council of PTAs, a retired teacher and a member of the district’s bond oversight committee, submitted an argument in support of Measure SMS to the L.A. County Registrar-Recorder.

What opponents say

No one submitted an argument against the measure to the L.A. County Registrar-Recorder.

Further reading 

• The text of Measure SMS
• Information about Measure SMS from the district
• The argument from advocates for Measure SMS