SPECIAL TAX (PARCEL TAX) The current parcel tax provides funds for the Larkspur-Corte Madera School District to maintain the quality of education by providing for:

• Exceptional instructional programs, including math, science, reading and writing
• Small class sizes
• 23 FTE inclusive of highly qualified teachers and support staff is paid through the Parcel Tax

EXEMPTIONS FROM QUALIFIED SPECIAL TAX (PARCEL TAX) (Resolution 2021/22-07, Section 4)

(a). Persons in the District who will attain 65 years of age on or prior to June 15 of the current tax year, file an application for exemption, own a beneficial interest in the parcel, and use that parcel as his or her principal place of residence shall receive a full year’s credit (“Full-Year Senior Citizen Exemption”) effective July 1 of the following tax year (i.e. applications filed prior to June 15, 20xx will receive full parcel tax exemption effective July 1, 20xx for the 20xx-20xx tax year); or

(b). Persons in the District who will attain 65 years of age after June 15, file an application for exemption after June 15 and on or prior to December 15 of the current tax year, own a beneficial interest in the parcel, and use that parcel as his or her principal place of residence shall receive a half year’s credit (“Half-Year Senior Citizen Exemption”) for the current year (i.e. applications filed between June 16, 20xx and December 15, 20xx will receive a 50% parcel tax exemption for the 20xx-20xx tax year and full parcel tax exemption effective July 1, 20xx for the 20xx-20xx tax year); or

(c). Persons receiving Supplemental Security Income for a disability, regardless of age, and occupying said parcel as a principal residence (“SSI Exemption”); or

(d). Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services (“SSDI Exemption”), pursuant to California Government Code Section 50079(b)(1)(C).

Once approved, the exemption for the parcel will continue for the remaining term of the assessment (June 30, 20xx) so long as the applicant continues to use the parcel as his or her principal residence.

HOW TO APPLY

If you believe you are eligible for the exemption, please print and complete the Parcel Tax Senior Exemption Form or contact the District Office at (415) 927-6960 or parceltax@lcmschools.org to request an application by mail.