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.
What exemptions are available?
Exemptions are available 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.
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
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
the parcel tax.
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
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.
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,
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.