Exemption Information

Exemption Information

General Information

 

On May 5, 2009 and May 4, 2011, voters in the Cupertino Union School District approved two separate local elementary student achievement measures to help ensure reliable funding to maintain a quality education for all District students. Measure B (May 2009) and Measure C (May 2011) are assessed against each parcel of taxable land in the District. A parcel is defined as any unit of land in the District that now receives a separate tax bill from the Santa Clara County Tax Collector's Office.

 

Each parcel tax will generate over $4 million in stable revenue annually for six years. The measure passed in 2009 is set to expire on June 30, 2015 and the measure passed in 2011 is set to expire on June 30, 2017. Both parcel taxes can only be extended with voter approval.

 

Optional Exemptions and Refunds

 

Optional exemptions from the Cupertino Union School District parcel taxes are available for the following:

 

      Senior citizen exemption

  • Community members qualify for this exemption if they are 65 years of age or older on or before June 30 of the current tax year, and are the owner of a parcel within the Cupertino Union School District, and that parcel is their principal residence. The senior must live in the home as of July 1 of the year the tax is due.

 

      Contiguous parcel exemption

  • The contiguous parcel exemption allows a property owner to combine adjacent parcels (parcels that share a common border) into one taxable unit. These combined parcels must also be used solely for owner-occupied, single-family residential purposes.

 

      Supplemental Security Income (SSI) for a disability exemption

  • Community members qualify for an exemption if they are receiving Supplemental Security Income (SSI) for a disability, and are the owner of a parcel within the Cupertino Union School District, and that parcel is their principal residence.  The community member must own and live in the home as of July 1 of the year the tax is due.

     

      Any homeowner eligible for the exemptions listed above may apply with the Cupertino Union School District for an exemption. All exemptions will be granted after receipt of a completed application and supporting documentation.

         


        To renew your exemption for the next tax year

        Any homeowner already exempt from the Cupertino Union School District's parcel taxes does not need to reapply every year. The parcel tax exemption office annually mails a residency verification letter during the March/April timeframe to all homeowners receiving an exemption from the current year.

         

        To continue the exemption for the following tax year, homeowners need to simply sign and mail the residency verification letter back in the envelope provided to the Cupertino Union School District by June 1st.

         


        To file for exemption from the parcel tax for the next fiscal year (first-time applicants only)

         Download the appropriate form and follow the instructions:

         

        Note: all completed applications must be received by June 1st in order to be eligible for exemption for the following tax year.

         


        To apply for a refund for the current fiscal year

        • Pay your current tax bill in full.
        • Request a refund form by email at smith_renee@cusdk8.org or by calling (408) 252-3000, Extension 324
        • Submit the completed refund form and requested documents

         

        Note: No refunds will be made for the current fiscal year after June 30.

         

        Frequently Asked Questions

         

        Do I need to apply for an exemption for for Measure B and Measure C separately?

         

        • No. The Cupertino Union School District maintains a single exemption process for both taxes. As a result, all homeowners currently exempted from Measure B are automatically exempt from Measure C.

         

        Do I need to apply for an exemption every year?

         

        • No. Any homeowner already exempt from the Cupertino Union School District's parcel taxes does not need to reapply every year. The parcel tax exemption office annually mails a residency verification letter during the March/April timeframe to all homeowners receiving an exemption from the current year. To continue the exemption for the following tax year, homeowners need to simply sign and mail the residency verification letter back in the envelope provided to the Cupertino Union School District by June 30.

         

        What is the District spending the money on?

         

        • The funds collected from both parcel taxes can only be expended on the stated purposes approved by the voters. One element of the voter approved parcel taxes was to voluntarily implement an independent citizens oversight committee. The purpose of this committee is to provide accountability to ensure that the expenditures funded by the parcel tax were spent for the following purposes approved by the voters. In addition, the committee generates an annual report to the community. Additional information is available here.

           

          Questions?

           

          Please contact Renee Smith, Confidential Secretary to the Superintendent at (408) 252-3000, ext. 324 or smith_renee@cusdk8.org.