Proposition 88			00.00 10/05
	Submitted as: "Classroom Learning and Accountability Act.""
	Summary
	Type:  Amendment to the California Constitution, Education Code, and Government Code
	Subject:  Special property tax to provide K-12 school funding.
	Submitters:  John D. Adkinson
	Supporting Organization:
		Name:	Taxpayers for Better Schools and Smaller Classes 1215 K St., Ste. 2260 Sacramento, CA 95814
		Email: info at votefor88.org
		Web Site: www.votefor88.org
		Phone: 800.584.8132
	Opposing Organization:
		Name:	Californians Against the Statewide Parcel Property Tax 925 University Ave Sacramento, CA 95825
		Email: info at noprop88.com
		Web Site: www.noprop88.com
		Phone: 916.927.1512
	Proposition 88 imposes a statewide parcel tax of $50 to be used for the support of kindergarten through 12th grade educational programs.
	The Classroom Learning and Accountability Fund is created in the State Treasury for continuous appropriation, for the purposes described below, effective July 1, 2007.
	No money from the Fund will be used to pay for administrative overhead.  It will be used for the following:
		(1) $175 million to reduce class sizes in grades kindergarten through 12.
		(2) $100 million for textbooks and other instructional materials approved by the State Board of Education.
		(3) $100 million to enhance the safety and security of students, teachers, and school staff.
		(4) $85 million for Academic Success facility grants to any qualifying school district which has not received funding from the proceeds of a State general obligation bond for school construction or modernization.
		(5) $10 million for an integrated longitudinal teacher and student achievement data system that provides a better means of evaluating the efficiency and effectiveness of educational programs and investments.
	These amounts must be used exclusively for the purposes set forth in this section, to add to but not replace federal, State, or local funds used for educational programs.  The Legislature must set penalties for misuse of funds appropriated and allocated pursuant to this section.
	The money allocated per (1 - 3) above must be distributed directly to school districts, county offices of education, and public charter schools, on a per-student basis.  Using variables and data that are objective, measurable, and auditable, the Legislature must weight the per-student allocation to account for differential student-level costs associated with achieving State and federal achievement standards based on disabilities, English proficiency, or socioeconomic status.  This distribution must be done twice a year.  The allocations must be "adjusted annually on a proportional basis to reflect actual revenues received and interest earned".
	An assessment of $50 must be levied on each real property parcel that is not otherwise exempt from property taxation.  The assessment shall be collected annually at the same time and in the same manner as the ad valorem property tax.
	A parcel is exempt from the above assessment if the owner of the parcel resides on the parcel, and is either 65 years of age or older, or is a severely and permanently disabled person as that term is defined by the Revenue and Taxation Code.  Any property that is otherwise exempt from ad valorem property taxes in any year shall also be exempt from the parcel tax levied by this section in that year.
	Each fiscal year, the revenue generated by the assessment must be calculated and transferred as follows:
		No more than two tenths of one percent shall be appropriated to counties for the purpose of defraying the costs incurred in implementing this section.
		The amount necessary to offset any decrease in income tax revenues caused by increased deductions taken as a result of the $50 assessment will be transferred to the State General Fund.
		After the transfer of the amounts calculated above, the remainder, including any interest, will be transferred to the Classroom Learning and Accountability Fund.
	Each fiscal year, every school district will do an independent audit of the money received from the Classroom Learning and Accountability Fund.  The audit may be prepared as part of any annual audit already required, but it shall show how money received from the Classroom Learning and Accountability Fund was spent by category and program.  The audit shall be reviewed by the applicable county superintendent of schools and the Superintendent of Public Instruction, all of whom shall post the audit reports on their web sites.
	Funds for Academic Success facility grants must be distributed directly to qualifying school districts as follows:
		Qualifying school districts must have certain characteristics.  They must contain at least one academically successful school, which is one that ranked in the top half of scores on the Academic Performance Index.  If the school is a charter school, it must be operated and governed by or as a nonprofit public benefit corporation, where the majority of the certificated teachers at the school are employees of the nonprofit corporation.  The school district must not have received funding from any State bond paying for school construction or modernization.
		Academic Success facility grants must be distributed to qualifying school districts once each year in the form of general purpose funding.  Academic Success facility grants will be $500 per each student enrolled in an academically successful school.  If the $85 million provided for Academic Success facility grants in the Fund is not sufficient to pay this allocation, the allocation must be adjusted proportionately to pay an equal amount per each student.  If, on the other hand, the full $85 million is not needed, the remainder stays in the Fund, available for payment of next year's Academic Success facility grants.
	Every school district is required to collect and report data necessary for the creation and maintenance of the State's integrated longitudinal teacher and student data system called for by this Initiative.  The Legislature is expected (but not required) to define this system.
	This Initiative may be amended by a two-thirds vote of the Legislature, so long as such amendments are consistent with and further its intent.
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