Return to Headlines

Parcel Tax Exemption Information

What are the parcel taxes?

 

Loma Prieta Quality Education Tax

Each parcel owner within the Loma Prieta Joint Union Elementary School District will be taxed $150 per

parcel for the special assessment originally approved by the voters in 1991. This special tax money is used

directly by the Loma Prieta District to support smaller class sizes, technology, grounds, health and safety

services and supplemental instructional services. This special tax is ongoing, as long as District revenues

do not exceed a state determined limit, called the Gann limit.

 

Loma Prieta Quality Education Measure H

Each parcel owner within the Loma Prieta District will be taxed $164 per parcel for the special assessment

approved by voters in 2013. This tax expires in 2021. This special assessment will be used to maintain

outstanding core academic education programs, retain highly qualified teachers and prepare our students

for a rigorous high school experience. It can not be used for administrators’ salaries. There is a citizens

oversight committee.

 

What exemptions are available?

Exemptions are available to both parcel taxes upon approved applications for senior citizens, contiguous

parcels and unimproved parcels of less than an acre. In addition, properties rendered uninhabitable by a

natural disaster may be exempt from the $150 parcel tax, and SSI recipients may be exempt from the $164

parcel tax.

 

Many community members may want to waive one of the parcel taxes but not both. For this reason,

individuals must apply for exemptions on the two parcel taxes separately.

 

How do I qualify for a senior exemption?

You qualify for an exemption if you are 65 years of age or older on or before June 30 of the taxable year,

and you are the owner of a parcel within the Loma Prieta District, and that parcel is your principal

residence, and there are no other habitable residences on the property.

 

How do I apply for a senior citizen exemption?

Complete an application form. Provide copies of your property tax bill, as well as at least one form of

documentation as proof of birthdate and residency:

Proof of Residence (if not on property tax bill): Proof of Birthdate:

Driver’s License Driver’s License

PG&E, Propane or Water Bill Birth Certificate

Retirement Income Statement Passport

Medicare Card

 

What is a contiguous parcel exemption?

The contiguous parcel exemption allows a property owner who holds title to more than one parcel that

share a common property line, and who resides on one of the properties, and does not have another

habitable structure on those parcels, to combine parcels into one taxable unit for the purposes of assessing

these parcel taxes.

 

How do I apply for a contiguous parcel exemption?

Complete an application form. Provide copies of your property tax bills, and parcel maps of your property,

that shows the ownership and relationship of the parcels to be combined.

 

How can I find my Assessor’s Parcel Number (APN)?

Your Assessor’s Parcel Number (APN) can be found on your annual Tax Bill, the Notification of

Assessment card, or by contacting your County Assessor’s Office:

Santa Clara County Assessor’s Office Santa Cruz County Assessor’s Office

(408) 299-5500 (831) 454-2495

https://www.sccassessor.org/ http://www.co.santa-cruz.ca.us/asr/

 

How do I qualify for a SSI exemption?

You qualify for an exemption if you are the owner/occupant of the parcel and you receive supplemental

security income for a disability. This exemption is available on the $164 special assessment only.

How do I apply for a SSI exemption?

 

Complete an application form. Provide copies of your property tax bill, as well as a letter of receipt of

supplemental security income or a copy of a recent SSI payment.

 

How do I qualify for a natural disaster exemption?

You qualify for an exemption if your property was rendered uninhabitable by the damages of a natural

disaster (an “act of God”) on or before July 1 of an applicable year, and where no other habitable structure

exists on that same parcel. Such exemption shall end when that structure becomes habitable during any

given year. Uninhabitable is defined as a) 50% or more of the square footage of residential property or

business structures as being non-occupied, or b) 50% or more of the square footage of residential property

or business structures being under repair. This exemption is available on the $150 special assessment only.

 

How do I apply for a natural disaster exemption?

Complete an application form. Provide copies of your property tax bill, as well as documentation that can

be used to substantiate the damage such as a disaster relief application, building permits, insurance claims,

etc.

 

Here is a link to the exemption forms on our website: LINK

 

Bring, fax or mail the completed application and appropriate documentation to:

Loma Prieta Joint Union Elementary School District Office

23800 Summit Rd.

Los Gatos, CA 95033

FAX (408) 353-8051

Hours: Monday – Friday 8:00 AM to 4:00 PM

Copies will not be returned.