市府是否應對三藩市的一些物業業主根據其物業的面積和用途徵收額外地塊稅，稅率為每地塊150至4,000美元之間，並根據通貨膨脹調整，從2023年7月1日持續到2043年6月30日，估計每年可產生約3,700萬美元的收入，並將這些資金轉移市立大學，用於學生和勞動力發展計劃？
摘要 由選票簡釋委員會撰寫
現況：三藩市市立大學（下稱市立大學）是一所兩年制的公立社區大學，從州政府、聯邦政府和市府獲得資金。
三藩市的業主每年為每個物業地塊（parcel）繳納99美元的統一稅，以資助市立大學。這些稅收包括對教師、輔導員和圖書館的資助。這項稅收將於2032年6月30 日到期。
州法律限制市府每年可以支出的收入金額，包括稅收。州法律授權三藩市選民批准增加這個限額，最多四年。
建議：提案O將在目前對三藩市業主徵收的99美元統一稅之外，徵收額外的地塊稅，從2023年7月1日持續到2043年6月30日。該稅項將根據通貨膨脹每年調整。擬議的2023年稅率是：
物業類型
稅率
單戶住宅
$150
住宅，一個住宅單位 （例如，共管公寓的一個單位）
$150
住宅，兩個或以上的住宅單位
每單位$75
非住宅， 5,000平方英尺以下
$150
非住宅，5,000 - 24,999平方英尺
$1,250
非住宅，25,000 - 100,000平方英尺
$2,500
非住宅，超過100,000平方英尺
$4,000
稅率是根據建築物的面積或未開發地塊的面積來計算的。對於商住混合的物業，將採用不同的稅率。
這稅項不適用於兩種類型的物業：
• 在財政年度7月1日前年滿65歲的人擁有並居住的物業；以及
• 不需要支付標準物業稅的物業，例如某些非營利組織擁有和使用的地塊。
提案O將要求市府收集和轉交來自額外地塊稅的所有收入給市立大學，而市立大學必須將這些稅收用於以下目的：
• 25%用於支持學生入學註冊、基本需求、留職和就業安置的服務和計劃；
• 25%用於滿足基本技能需求的計劃，包括輔助英語水平和科技使用以及獲得美國公民身份；
• 25%用於支持就業訓練和安排的勞動力發展計劃； 以及
• 25%用於支持向來代表性不足的學生的學業成功和領導力發展計劃。
在收到這些稅收之前，市立大學必須向市長和市議會提交一份支出計劃。
提案O將要求市主計官在稅收的首五年進行年度審計， 並在此後仍週期性審計。如果市立大學沒有採納主計官的審計建議，市長或市議會可以暫停轉交來自額外稅收的收入。
提案O將要求市立大學成立一個獨立的監督委員會，以確保稅收只用於指定用途。
提案O將增加市府由州法律規定的支出限額，為期四年。
投「贊成」票的意思是：如果您投「贊成」票，即表示您希望根對三藩市的一些物業業主根據其物業的面積和用途徵收額外的地塊稅，並將這些稅收資金轉交到市立大學，用於學生和勞動力發展計劃。
投「反對」票的意思是：如果您投「反對」票，即表示您反對進行這些變更。
市主計官對提案「O」的意見書
市主計官Ben Rosenfield就提案O對本市財政的影響發表以下聲明：
在我看來，如果建議的地塊稅獲得選民通過，根據目前可用的地塊數據，每年將帶來約3,700萬美元的收入，而且由於每個地塊的稅率每年根據通貨膨脹調整，將會隨著時間有所增加。政府管理地塊稅的成本將超過1%的行政成本津貼，一次性支出為600萬美元，每年的管理成本為300萬美元。
收入將被存入一個由提案設立的新基金：三藩市勞動力教育和社區成功再投資基金。收入將被轉交給三藩市社區大學區，並必須用於支持學生、本市居民的基本技能需要、勞動力發展計劃，以及公平和社會正義計劃的配套服務。
基於面積大小，每個地塊或單位建議徵收150至4,000 美元的稅款，從2023年7月1日起，持續到2043年6月30日。免除從價物業稅的物業，以及業主年滿65歲或以上並將物業作為主要住所的住宅物業，將被免除地塊稅。市府目前並未使用面積、地塊使用類型或住宅單位號碼數據作為徵稅的基礎。驗證和維持這些數據， 制定和保持長者的豁免，以及進行審計和本提案所要求的其他行政工作成本，將一次性增加約600萬美元， 並每年持續增加300萬美元，亦即超過提案允許的1% 行政成本津貼的金額。獲取和驗證地塊資料所需的時間可能會延遲徵稅和收到稅金。
提案「O」如何被列入選票
2022年7月14日，選務處確認提案O的創制提案請願書，請願書包含足夠數目的有效簽名，使提案有資格列入選票。
將一項創制法令列入選票需有8,979個簽名。此數目相當於2019年投票選舉市長的選民總人數的5%。創制提案請願書倡議者於2022年7月11日期限之前呈交的簽名，經過隨機審核表明有效簽名的總數超過所需數目。
本提案需要有50%+1的贊成票才能獲得通過。
贊成提案 O 的論據提案O是經濟復甦的終極措施：它在市立大學為所有三藩市人打開了通往更好工作的大門。
市立大學是三藩市最大的就業和技能訓練機構，而且給予所有三藩市居民免繳學費。市立大學每年為數以萬計的學生服務，提供獲得學位和接受有價值的勞動訓練的可負擔機會，包括護理、消防、工程／科技、清潔工作和建築，有關工種使本市保持運作。這些技能、職業和機會是掙扎中的社區所極需的幫助。
各種背景的學生都可以學習基本技能，如英語做為第二語言和讀寫能力，或選修公民入籍班。
市立大學也在諮詢輔導、就業安置和心理健康方面提供關鍵的全面支援服務。
在疫情之前，市立大學的入學率穩定，但隨著2019年之後的課程削減，入學率開始迅速下降。削減和下降仍在持續中，現在又因疫情變得更複雜，使那些最需要的人無法獲得教育。為了恢復課程和服務並滿足教育需求，每年需要3,700萬美元的經費，以保證三藩市人不落人後。
提案O提議一個臨時性、為期20年的分層式地塊稅， 最大的商業物業稅率最高，而屋主每年只需支付150 美元或每單位75美元，這是投資三藩市如此巨大資產支付的公平價格：在不導致學生債務的情況下提供經濟流動性和生活技能的真正資源。
我們都知道良好教育的價值 — 特別是對於那些沒有能力獲得四年制學位的人。這些好處會在整個社區產生連鎖反應，影響數代人。
請和我們一起投票贊成提案O！
市立大學全體教師（AFT 2121）
市立大學工作人員（SElU 1021）
市議會主席Shamann Walton
三藩市民主黨
三藩市教育工作者聯盟
三藩市拉丁裔民主黨俱樂部
Coleman兒童和青少年權益維護組織
sfwercs.com
反駁贊成提案 O 的論據雖然我們都重視市立大學提供的教育機會，但是讓我們回顧一下最近的歷史。
在過去20年中，我們已經批准了近13億美元的債券用於學校的設施，並從市府的普通基金中撥款，使市立大學的課程免收學費。
在過去八年中，市立大學換了九位校長，經歷了一連串無休止的預算噩夢，而且差點失去認證資格。
這是在過去10年中為市立大學提出的第三項地塊稅。我們目前支付的稅要到2032年才到期！
現在，在我們已經支付的稅項之餘，我們又被要求去批准另一項更高的稅收，而且在未來20年內每年增加。
主計官認為，市府徵收和管理該稅的成本將超過本提案提供的行政津貼。「政府管理地塊稅的成本將超過1%的行政成本津貼，一次性支出為600萬美元，每年的管理成本為300萬美元。」
而且甚至沒有一項計劃來說明市立大學將如何使用這些額外的資金！
我們受夠了。
現在是時候讓校董和管理人員證明他們有能力提供急需的領導力、遠見和財務穩定性，然後才向選民尋求另一項援助。是時候向他們問責了。
現在不是提出提案O的時候，請投票反對。
市長London Breed
市議員Aaron Peskin
市議員Catherine Stefani
法官Quentin Kopp（退休）
反對提案 O 的論據投票反對（再次）援助市立大學的提案O。
三藩市人已經多次被要求向自己徵稅，以拯救市立大學糟糕的財政管理和監督。我們已經給了他們資源和資金，但市立大學仍然無法管理他們的財務或扭轉他們的組織管理。
現在，市立大學又捲土重來，在小企業、租戶和房主掙扎從疫情中恢復經濟的時候，向居民索取更多資金。
市立大學正在裁員教師和削減課程，但是仍然希望每個公寓居民支付每單位75美元的費用，比許多居民在市立大學註冊的費用還要高。
現在是三藩市公民停止批准向一個失敗的機構提供空白支票的時候了。現在是公民停止批准不負責任的非法基金支出的時候了。
投票反對提案O。
在三藩市人向市立大學提供數百萬美元的額外資金之前，他們需要先向我們表明，能夠管理自己的財務和支出。
三藩市公寓協會
反駁反對提案 O 的論據提案O為三藩市人打開了更好的工作之門，幫助更多人從市立大學受益得以賺取生活工資的機會。
但是反對提案O的大型企業房東似乎並不在意。儘管獲得了數以億計的租金利潤，這些房東卻反對支付公平的份額。
真正的原因是什麼？這是因為提案O是一種分層式地塊稅，向擁有更大、更昂貴建築的業主收取更高的稅率，而讓小業主和屋主支付較少的費用。像長者等弱勢群體則被豁免。
不要相信他們的謊言：業主將這成本轉嫁給他們的租戶是非法的。
提案O的收入將由一個獨立的監督委員會監督，並接受主計官的審計，以確保每一塊錢都用於資助以下需要：
• 25%用於勞動力發展、就業訓練和職業安置
• 25%用於學生入學、基本需要、保留和就業安置
• 25%用於讀寫能力、英語作為第二語言和公民課程
• 25%用於為歷來代表性不足的學生提供學術成功和領導力計劃
提案O是對市立大學適度而明智的投資 — 市立大學是本市最大的就業和技能訓練機構，為所有三藩市人提供免費的工作訓練和勞動力技能，包括消防、護理和建築。
投資市立大學，建設更光明的三藩市！和我們一起支持提案O。
市議會主席Shamann Walton
三藩市民主黨
市立大學全體教師（AFT 2121）
市立大學工作人員（SElU 1021）
三藩市消防員工會本地798分會
三藩市教育工作者聯盟
三藩市拉丁裔民主黨俱樂部
贊成提案 O 的付費論據贊成提案O的付費論據
打開通往更好工作的大門： 三藩市消防員贊成提案O
三藩市是競爭最激烈的消防部門之一的所在地。大多數消防部門聘用的三藩市候選人都在三藩市市立大學完成了消防課程。提案O將提供資金給市立大學的消防學院，讓學生有機會在消防站內親身體驗、為他們提供最好的職業培訓，以進入這一競爭激烈的領域。
Local 798
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
老年人強烈敦促贊成提案O！
市立大學是一個適合所有年齡的學院。其不僅為年輕人服務，而且也為我們老年人服務！其市三藩市社區的重要支柱。提案O是一種適度和公平的稅收，向擁有更大、更昂貴建築的業主收取更改的稅率，讓小業主和房主支付更少的費用，並豁免所有老年房主。
老年人和殘障人士行動
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
教育領袖支持提案O
三藩市的教育需求眾所周知。如果沒有額外的投資，我們的學生 – 面對日益增長的需求和脆弱性 – 看到他們接受可負擔和可獲得的教育機會、職業培訓和就業、經濟增長和個人成功的機會正在消失。
三藩市聯合教育工作者協會
美國教師協會2121 主席Mary Bravewoman
三藩市聯合教育工作者協會主席Cassondra Curiel
美國教師協會前主席Anita Martinez
三藩市聯合教育工作者協會前主席Susan Solomon
三藩市市立大學校董Alan Wong
三藩市市立大學校董Aliya Chisti
教育委員會委員Matt Alexander
教育委員會副主席Kevin Boggess
三藩市市立大學校董Thea Selby
三藩市市立大學校董副主席John Rizzo
三藩市市立大學校董會校董主席Brigitte Davila
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
市立大學教師、職員和和學生贊成提案O
作為全國最昂貴的城市，三藩市市立大學是該市最大和最容易獲得的學位以及工作和技能培訓資源。支持提案O是對我們學生、職員和教師的投資。這項稅收的資金將支持超過60,000名學生，至少7,732堂課。投資於市立大學就是投資於我們城市的未來。
美國教師協會2121
服務人員國際工會
三藩市市立大學員工Charles Hutchins
三藩市市立大學員工Arnold Warshaw
三藩市市立大學職員Susan Boeckmann
三藩市市立大學教職員Alison Datz
三藩市市立大學教職員Alissa Messer
三藩市市立大學教職員Tehmina Khan
三藩市市立大學學生 Laura Cohen
三藩市市立大學學生Sarah Harris
前學生校董 William Walker
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
民主黨和民主黨領袖贊成提案O！
市立大學是三藩市市民依賴來提供改變生活的教育機會的村莊。市立大學為那些最需要支持的人服務，包括低收入和移民社區、有色人種學生、流離失所的工人、退伍軍人、殘障人士、第一代大學生、以及全職和兼職學生。提案O是為市立大學提供其急需的資源以創造平等教育機會的關鍵步驟。
加州三藩市民主黨
眾議員Phil Ting
加州眾議院議員Matt Haney
三藩市民主黨主席 Honey Mahogany
三藩市民主黨副主席Peter Gallota
三藩市民主黨副主席Li Lovett
三藩市民主黨記錄秘書Janice Li
三藩市民主黨通訊秘書Anabel Ibáñez
三藩市民主黨黨員 Gloria Berry
三藩市民主黨黨員 Hillary Ronen
三藩市民主黨黨員 Gordon Mar
三藩市民主黨黨員 Mano Raju
三藩市民主黨黨員 Bevan Dufty
三藩市民主黨黨員 David Campos
前加州眾議院議員Tom Ammiano
前加州眾議院議員Mark Leno
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
為後代投資。房主們投票贊成提案O！
提案O對我們社區是一個明智的投資。分等級的地稅向擁有更大、更昂貴建築的業主收取更高的稅率，讓小業主和房主只需每戶支付150美元或每單元75美元。我們年度稅收的這一微小變化將對我們城市社區和經濟的關鍵建築 - 市立大學，產生深遠的積極影響。
Marcus Chan West Portal 房主
Tehmina Khan, Bernal Heights 房主
Alissa Buckley, Ingleside 房主
Timothy Killikelly, Potrero Hill 房主
Buck Bagot, Bernal Heights 房東
Alisa Messer, Mission 房主
Jen Kroot, NOPA 房主
Christian Evans, Haight-Ashbury 房主
Charles Hutchins, Bernal Heights 房主
Jason Prado, SOMA 房東
Jeff May, Ingleside 房東
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
小商業主們贊同：提案O幫助我們的企業蓬勃發展
絕大多數的稅收將來自大型商業建築，不會影響我們小商業。事實上，資助三藩市市立大學可以保持三藩市的活力，並將幫助我們的商業蓬勃發展。
書店店主Christin Evans
主要食品市場所有者Zaki Shaheen
酒吧兼職店主Justin Dolezal
No Shop Owner Leah Martin
Bangin Hair Owner Diane Ramirez
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
女性領袖贊成提案O！
支持市立大學的平等機會！三藩市市立大學是全國首批提供女性和性別研究課程的社區大學之一。其現在為學生提供了30多門課程，讓學生學習個人、社會和工作生活中改善溝通和促進健康行為的策略。市立大學的核心租戶之一是機會均等，大學自成立以來就證明了這一點。讓市立大學繼續投資於有利女性和促進公平機會的項目和資源。投票贊成提案O！
三藩市婦女政治委員會
第九區市議員Hillary Ronen
三藩市婦女政治委員會聯合主席Nadia Rahman
美國教師協會2121 主席 Mary Bravewoman
美國教師協會2121 前主席Anita Martinez
三藩市聯合教育工作者協會主席Cassondra Curiel
三藩市聯合教育工作者協會前主席Susan Solomon
三藩市民主黨主席 Honey Mahogany
三藩市民主黨副主席 Li Lovett
三藩市民主黨 記錄秘書Janice Li
三藩市民主黨 通訊秘書Anabel Ibáñez
三藩市民主黨黨員 Gloria Berry
社區組織者Jackie Fielder
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
亞裔美國人領袖贊成提案O！
在三藩市市立大學，亞裔的入學率是所有人口中最高的。我們的亞裔學生在很大程度上依賴三藩市市立大學的課程，如英語作為第二語言，以創造一個通往四年制大學和勞動力市場的途徑。我們的社區依賴市立大學，因為它是勞動力的引擎。讓三藩市廣泛、相互交織的亞裔社區從資金充足的市立大學獲益吧！
加州眾議院議員Phil Ting
第四區市議員Gordon Mar
三藩市民主黨 副主席Li Lovett
三藩市民主黨 記錄秘書Janice Li
三藩市公共辯護律師Mano Raju
United Playaz 執行理事Rudy Corpuz
市立大學校董Alan Wong
西南亞北非民主會
華人平權行動
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
非裔領袖贊同提案O！
這筆稅收的四個關鍵投資領域之一將用於社會正義和公平項目，如非裔美國人學術項目。提案O將為三藩市非裔社區特別缺乏的就業機會創造必要的途徑。這就是為什麼讓三藩市市立大學更普及，對希望進入我們城市勞動力市場的非裔年輕人來說尤其重要。
市議會主席Shamann Walton
三藩市民主黨 Chair Honey Mahogany
三藩市民主黨 Member Gloria Berry
教育委員會副主席 Kevine Boguess
Coleman兒童和青少年權益倡導組織這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
LGBTQ+領袖們都贊同： 我們需要市立大學來幫助學生取得成功
在人權受到攻擊的時候，我們必須確保三藩市的社區振作起來。提案O的資金將用於四個主要領域，包括咨詢和酷兒資源中心。. LGBTQ+ 學生更有可能經歷無家可歸和面對畢業的障礙。這筆資金將提供關鍵支持以確保LGBTQ+學生在市立大學蓬勃發展。
Harvey Milk 民主黨俱樂部
Harvey Milk民主黨俱樂部主席Edward Wright
三藩市民主黨 主席Honey Mahogany
三藩市民主黨 副主席Peter Gallotta
三藩市民主黨 黨員 David Campos
三藩市民主黨 黨員 Bevan Dufty
前加州眾議院議員Tom Ammiano
前加州眾議院議員Mark Leno
社區組織者Jackie Fielder
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
投資於三藩市的拉丁裔社區。投票贊成提案O！
拉丁裔的入學率是市立大學中最高之一。我們的社區在很大程度上依賴市立大學作為優質教育和勞動力培訓的來源。特別是市立大學的讀寫和掌握英語的課程，對確保我們社區在勞動力市場取得成功至關重要。提案Q將直接資助對日常應用、工作技能和預備進入四年制大學方面的關鍵課程。
三藩市拉丁裔民主俱樂部
拉丁裔工作小組
三藩市民主黨 會員 David Campos
美國教師協會2121 前任主席Anita Martinez
三藩市民主黨 通訊秘書Anabel Ibáñez
社區組織者Jackie Fielder
拉丁裔工作小組教育委員會主任Efrein Barrera
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據
勞工領袖團結一致，贊同投資勞動力的提案O
2019年，三藩市市立大學行政部門進行了重大預算消減，減少了市立大學提供的課程和服務，包括勞動力和技能培訓計劃。提案O將恢復這些課程，其中包括護理、建築、通渠、緊急醫療技術員等關鍵行業的職業培訓。我們必須投資於三藩市的勞動力培訓。為三藩市配備人員的最佳方式是確保人們有機會接受必要的培訓和教育，以填補我們城市的職位空缺。
三藩市勞工理事會全國醫療工作者工會
國際服務僱員工會1021
美國教師聯合會2121
三藩市教育工作者聯合會
建築行業
國際碼頭倉庫聯盟北加州區委員會
這項論據的刊登費用的資金真正來源是：Workers and Neighbors for City College。
向委員會提供資金的真正來源的兩大貢獻者是：SEIU 1021, AFT 2121。
贊成提案O的付費論據結束
反對提案 O 的付費論據反對提案O的付費論據
投票反對提案O，拒絕財政管理不善。
政府的成本正在壓垮三藩市市民。
支持者很容易未提及三藩市市民已經在2032年之前支付了三藩市市立大學的地稅，而提案O將在此基礎上層層疊加，並逐年增加。
三藩市市立大學是一間有價值的學院嗎？
絕對是。但這十年來，其一直不負責地管理不善、在九位校長的領導下造成了無休止的預算危機、幾乎失去了認證資格、並從2020年起接受認證機構的強化監管。
學生和教職員工應該得到更好的待遇。
提案O是個好主意嗎？
絕對不是。問題不在於收入，而是在於財政上的魯莽，而這並不能用錢來解決。三藩市市立大學獲得了大筆的洲和聯邦資金、銷售稅、地稅和財產稅收入、13億美元的債券、以及三藩市普通基金的收益。
提案O鼓勵進一步不負責任。
目前市立大學的總預算為250,000,000美元。如果適當平衡，這將支付教師、輔導員、圖書館以及學生要蓬勃發展所需的一切費用，包括基礎課程、全方位服務、社會正義和公平項目。
不進行重組、回歸基本、做艱苦的工作，支持者是想獲得一張免費通行證，無限期地繼續他們嚴重的管理不善。
這場危機並非如支持者所言是由疫情造成的。審計師在2019年列舉了多年來不受控制的赤字支出，指出來許多令人震驚的例子，如在三藩市市立大學運營虧損了26%的時候，董事會投票給行政部門加薪10%。
同樣具有誤導性的是，支持者暗示增加入學人數是是提案O的理由，但事實是三藩市市立大學的招生人數已經大幅下降。
這項稅收將災難性地讓市立大學的董事和行政部門繼續他們不負責任的行為。
讓市立大學的董事會承擔負責，要求他們使市立大學穩定並確保其未來。
投票反對提案O。
Marie Hurabiell, 市立大學董事會候選人
這項論據的刊登費用的資金真正來源是: San Francisco Association of Realtors。
反對提案O的付費論據
投票反對提案O – 這太荒唐了！
市立大學是受人喜愛的，但地稅本質上是不公平的，因為商業地產如同納稅人的房子一樣被征稅（至少房產稅是基於市場價格的）。
在過去20年裡，三藩市選民批准了近13億美元的公共債券來改善校園設施。我們在2012年投票支持了持續8年的99美元地稅，2016年又投票支持了持續15年的地稅，直到2023年才到期！市府官員努力爭取保留機構的認證資格。儘管對市立大學的運作沒有權限和責任，市府批准了資金允許學生免費上課。
納稅人一直很有耐心。預算和人員的削減是痛苦的。市立大學在短短8年內有9位校長，這是旋轉門現象。財務問題比比皆是。2023年，市立大學的認證將再次被審查和延續期限。結果非常不明朗。
然而，這又來了，畢恭畢敬地，希望選民能批准第三次遞減地稅，這一次甚至比上一次更高，而且甚至在現有的地稅到期之前就征收！
房主的賬單將增加一倍以上，而一些商業地產的賬單則增加3,900%！這將是一個巨大的挑戰。稅率在20年內每年都在增加，如果市立大學不能保持其認證，則將繼續征收該稅。
市立大學需要領導層和行政上的穩定，而不是另一個公眾救助。三藩市市民已經很慷慨了，但市立大學需要處理好其財務問題，證明它可以聘用和留住一個合格的校長，而且任期長過一個棒球賽季，在沒有政治重量級人物的干預下通過下一年的認證審查。然後，也只有到那時，才應該要求選民支付更高的稅收來支持市立大學。投反對票！
三藩市納稅人協會
這項論據的刊登費用的資金真正來源是: San Francisco Taxpayers Association。
向委員會提供資金的真正來源的三大貢獻者是: 1. Paul Scott, 2. Diane Wilsey, 3. S.F. Board of Realtors。
法律文本Be it ordained by the People of the City and County of San Francisco:
SECTION 1. Title.
This measure shall be known and may be cited as the “San Francisco Workforce Education and Reinvestment in Community Success Act.”
SECTION 2.
The Business and Tax Regulations Code is hereby amended by adding Article 38, consisting of Sections 3801 through 3815, to read as follows:
ARTICLE 38: San Francisco Workforce Education and Reinvestment in Community Success Act
Sec. 3801. Short Title.
This Article shall be known and may be cited as the “San Francisco Workforce Education and Reinvestment in Community Success Act” (hereinafter the “Act”).
Sec. 3802. Purpose and Intent.
The people of the City and County of San Francisco (hereinafter the “City”) find and declare that:
(a) City College of San Francisco (hereinafter “Community College”) is one of the City’s most valuable public assets. Every student should have access to a quality public higher education that prepares them to pursue their educational and career goals, and ultimately contribute to the future health and vitality of the City.
(b) In addition to serving transfer and degree-bound students, the Community College provides a wide breadth of high-demand vocational and workforce services that facilitate training and job placement for tens of thousands of predominantly part-time and non-credit students. The Community College is the cornerstone of the City’s workforce-training network and is a major resource for economic mobility for low- and middle-income families in the City.
(c) City funding for the Community College is an essential and valuable investment to ensure that the true community-college mission and responsibility for providing the City’s adult education are met. For years, the Community College has experienced steady enrollment due to increased demands for affordable education programs. The increased need for the Community College has not been met with an increase in funding. This measure intends to raise approximately $45 million in the first year to ensure that the college adequately serves the student population.
(d) Because of the funding gap, the Community College is rapidly losing its ability to provide necessary services and workforce needs to support the City’s economic recovery from the coronavirus (“COVID-19”) pandemic. The COVID-19 pandemic has hit the communities that the Community College serves the hardest. As the City economy continues to recover from the COVID-19 pandemic, now is the time to invest in our communities to ensure that those hardest hit by the pandemic can access the resources needed to build back and thrive.
(e) It is the purpose and intent of this Act is to adopt a parcel tax that provides funding to support the Community College. Revenue raised by this Act will be used for Community College comprehensive educational programs – including basic skills programs, job training and placement programs, wraparound services to keep students in school and social justice and equity programs that promote leadership and educational attainment among the most vulnerable City residents.
Sec. 3803. Definitions.
For purposes of this Article, the following definitions shall apply:
(a) “Assessor” means the Assessor-Recorder of the City and County of San Francisco, or the Assessor-Recorder’s designee.
(b) “Building” means any structure having a roof supported by columns or by walls and designed for the shelter or housing of any person, chattel or property of any kind. The word “Building” includes the word “structure.”
(c) “City” means the City and County of San Francisco.
(d) “Community College” means the San Francisco Community College District.
(e) “Controller” means the Controller of the City and County of San Francisco, or the Controller’s designee.
(f) “Fiscal Year” means the period starting July 1 and ending on the following June 30.
(g) “Fund” means the San Francisco Workforce Education and Reinvestment in Community Success Fund.
(h) “Mixed Use Parcel” means parcels with one or more Residential Units in addition to one or more Non-Residential uses.
(i) “Non-Residential” means all Parcels that are not classified by this Act as Single Family Residential or Residential Unit Parcels, and shall include, but not be limited to, Parcels for industrial, commercial and institutional improvements, whether or not developed.
(j) “Owner” means the Person having title to real estate as shown on the most current official assessment role of the Assessor-Recorder of the City and County of San Francisco.
(k) “Parcel” means a unit of real estate, except a possessory interest, in the City with an Assessor’s parcel number as shown on the most current official assessment roll of the Assessor on July 1 of the Fiscal Year for which the Tax is imposed. However, both of the following conditions shall apply:
(1) A Parcel created by a subdivision map approved in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7 of the California Government Code) shall be deemed to be a single assessment unit and shall not be deemed, on the basis of multiple Assessor’s parcel numbers assigned by the Assessor, to constitute multiple assessment units.
(2) A Parcel that has not been subdivided in accordance with the Subdivision Map Act (Division 2 (commencing with Section 66410) of Title 7 of the California Government Code) may be deemed to constitute a separate assessment unit only to the extent that the Parcel has been previously described and conveyed in one or more deeds separating it from all adjoining property.
If the Parcel identified pursuant to subsection (k)(1) or (k)(2) is not consistent with the property’s identification by Assessor’s parcel number, it shall be the responsibility of the Parcel owner to provide the Tax Collector with written notice of the correct Assessor’s parcel number of taxable Parcels pursuant to this Section 3803 within ninety (90) days after the date of the initial tax bill containing the Tax.
(l) “Person” means an individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
(m) “Possessory Interest” as it applies to property owned by any agency of the government of the United States, the State of California, or any political subdivision thereof, means possession of, claim to, or right to the possession of, land or improvements and shall include any exclusive right to the use of such land or improvements.
(n) “Residential Unit” means a Building or portion of a Building designed for or occupied exclusively by one family. For the purposes of this Act, the definition of “family” is incorporated from San Francisco Planning Code section 102.
(o) “Single Family Residential” means a parcel zoned for single-family residences, whether or not developed.
(p) “Square Feet” means the total number of square feet measured between the principal exterior surfaces of enclosed fixed walls of every floor of a building. For undeveloped non-residential parcels, square footage shall be measured by the square footage of the parcel.
(q) “Tax” means the San Francisco Workforce Education and Reinvestment in Community Success Parcel Tax imposed by this Article.
(r) “Tax Collector” means the Tax Collector of the City and County of San Francisco, or the Tax Collector’s designee.
Sec. 3804. Imposition of Parcel Tax.
(a) For each year beginning in fiscal year 2023-2024 there is hereby imposed a special tax on all Owners of parcels in the City and County of San Francisco for the purposes described in Section 3809. The tax imposed by this Section shall be assessed on the Owner unless the Owner is by law exempt from taxation, in which case the tax imposed shall be assessed to the holder of any Possessory Interest in such parcel, unless such holder is also by law exempt from taxation. The tax is imposed as of July 1 of each year on the person who owned the parcel on that date. The tax shall be collected at the same time, by the same officials, and pursuant to the same procedures as the one percent (1%) property tax imposed pursuant to Article XIII A of the California Constitution.
The tax hereby imposed shall be set as follows subject to adjustment as provided in subdivision (c):
Property Type
Annual Rate
Single Family Residential
$150
Residential – 1 Residential Unit
$150
Residential – 2 or More Residential Units
$75 per unit
Non-Residential, under 5,000 Square Feet
$150
Non-Residential, 5,000 – 24,999 Square Feet
$1,250
Non-Residential, 25,000 – 100,000 Square Feet
$2,500
Non-Residential, over 100,000 Square Feet
$4,000
(b) The Assessor shall calculate the Tax for Mixed Use Parcels, subject to adjustment as provided in subdivision (c), by taking the sum of the following:
(1) The Tax on Residential Units in the parcel as set by subdivision (a), if the parcel was solely Residential Units, multiplied by the number of Residential Units in the parcel; and
(2) The Tax on the Non-Residential area based on square footage as set by subdivision (a), if calculated based on square footage of the parcel used for Non-Residential.
(c) Commencing with Fiscal Year 2024-2025, the Tax shall be adjusted annually in accordance with the San Francisco All Items Consumer Price Index for All Urban Consumers (CPI-U) as reported by the U.S. Department of Labor’s Bureau of Labor Statistics, provided that the Tax shall not be increased by more than two percent (2%) each year.
(d) The Tax shall take effect on July 1, 2023 for Fiscal Year 2023-2024, and shall continue in effect for each Fiscal Year thereafter until June 30, 2043, after which date it shall expire by operation of law.
Sec. 3805. Exemptions.
(a) The following Parcels shall be exempt from the Tax:
(1) Parcels on which no ad valorem property tax is levied for the Fiscal Year.
(2) Parcels in which an individual who is sixty-five (65) years of age or older before July 1 of the Fiscal Year owns a beneficial interest, where such homeowner occupies the Parcel as the homeowner’s principal residence.
(b) To claim an exemption from the Tax under subsection (a)(2), the owner must submit an application to the Tax Collector by the deadline set by the Tax Collector. The application shall be accompanied by such evidence as the Tax Collector deems necessary to determine eligibility for the exemption. The Tax Collector shall prepare forms for this purpose. Exemptions granted under subsection (a)(2) shall be automatically renewed in subsequent Fiscal Years absent a change in a material fact. Owners of Parcels receiving an exemption under subsection (a)(2) shall notify the Tax Collector if the Parcel no longer qualifies for the exemption.
Sec. 3806. Collection.
(a) The Tax shall be collected by the City in two approximately equal installments in the same manner and on the same dates as established by law for the collection of ad valorem property taxes. The collection of the Tax shall be subject to the regulations and procedures governing the collection of ad valorem property taxes by the City, including, without limitation, the imposition of penalties, fees, and interest on the failure to remit or the delinquent remittance of the Tax, and refunds of Taxes, penalties, fees, and interest.
(b) The Tax Collector is charged with the responsibility of overseeing the collection and receipt of the proceeds of the Tax.
Sec. 3807. Regulations.
The Tax Collector is authorized to promulgate rules and regulations to implement this Article 38.
Sec. 3808. Deposit of Moneys Collected.
All monies collected under this Article 38 shall be deposited to the credit of the San Francisco Workforce Education and Reinvestment in Community Success Fund, established in Administrative Code Section 10.100-74, which shall be a category four fund under Administrative Code Section 10.100-1. The Fund shall be maintained separate and apart from all other City funds and shall be subject to appropriation. Any balance remaining in the Fund at the close of any Fiscal Year shall be deemed to have been provided for a special purpose within the meaning of Charter Section 9.113(a) and shall be carried forward and accumulated in the Fund for the purposes described in Section 3809.
Sec. 3809. Expenditure Of Proceeds.
(a) Monies in the Fund shall be appropriated on an annual or supplemental basis and used exclusively for the following purposes:
(1) Up to one percent (1%) of the proceeds of the Tax, in any proportion to the Tax Collector and other City Departments, for the actual costs of the administration of the Tax and for the actual costs of the administration of the Fund.
(2) Refunds of any overpayments of the Tax, including any related penalties, interest, and fees.
(3) The City shall transfer the remaining amounts to the Community College, which shall use these proceeds only for the following purposes:
(A) Twenty-five percent (25%) of the funds for wraparound services and programs that support student enrollment, basic needs, retention, job placement and completion of educational goals.
(B) Twenty-five percent (25%) of the funds for foundational programs that address the basic-skills needs of City residents including, but not limited to, supporting proficiency in the English language, technology use, obtaining United States citizenship, and transitional studies.
(C) Twenty-five percent (25%) of the funds for workforce development programs that support the job training, experience and placement of students into new or transitional careers and job opportunities.
(D) Twenty-five percent (25%) of the funds for equity and social justice programs that support the academic success and leadership development of historically underrepresented students.
(b) No more than one-half of one percent (.5%) of the amount allocated to the Community College in subsection (a)(3) shall be expended on actual costs for general administrative services including contractual services, salaries, wages, benefits, and overhead necessary to carry out the administrative responsibilities mandate by this Act.
(c) The purposes set forth in this section shall constitute the specific purposes of the Act, which are specific and legally binding limitations on how the proceeds of the tax can be spent. The proceeds of the Tax shall be used only for such purposes and shall not fund any program or project other than those set forth herein.
(d) The Controller shall, with every disbursement made to the Community College pursuant to this Article 38, require the Community College to verify in writing that it will use the funds only for the purposes set forth in subsection (a)(3).
Sec. 3810. Expenditure Plan.
(a) No later than April 1 of each year during the term of this Act, as a condition of receiving an appropriation or appropriations from the Fund, the Community College shall submit an expenditure plan for funding to be received from the Fund for the upcoming fiscal year to the Mayor and the Board of Supervisors, in response to the Controller’s March fund estimate for the coming fiscal year.
(b) The plans shall include a budget for the expenditures, descriptions of programs and services, performance goals, target populations, hiring and recruitment plans for personnel, plans for matching or other additional funding, operating reserves, and any other matters that the Community College deems appropriate or the Mayor or the Board requests.
(c) The Mayor and the Board of Supervisors may request further explanation of items included in the plans, and the Community College shall respond in a timely manner to such inquiries. The Board may place appropriations provided for under this Act on reserve until it has received adequate responses to its inquiries.
Sec. 3811. Supplement To Existing Community College Funding.
(a) The People of the City and County of San Francisco find and declare that the Community College is a tremendous asset to the City. The Community College provides affordable degrees, life skills, and career and technical education opportunities to tens of thousands of students per year. It is a key part of the City’s workforce training network and is a major resource for economic mobility for low- and middle-income families in the Bay Area. In adopting this Tax, the people of the City choose to provide additional City resources to supplement, and not supplant, City, State, Federal and other funding for the Community College.
(b) Consistent with subsection (a), the People of the City and County of San Francisco specifically find that their contributions to and disbursements from the special Fund authorized by this Article are discretionary expenditures by the City for the direct benefit of the students of the Community College, their families, and the community at large. In the event that the State attempts, directly or indirectly, to redistribute these expenditures to other jurisdictions or to offset or reduce State or Federal funding to the City College because of the contributions to and disbursements from the special Fund authorized by this Article, the City shall transfer said monies that would otherwise be distributed to the Community College each year from the special Fund to another fund as the Board of Supervisors may designate, to be spent for purposes which are substantially equivalent to the purposes set forth in this Article.
(c) This Tax is intended to be in addition to and not to replace any other monies provided by the City to the Community College.
Sec. 3812. Controller’s Audit and Report.
(a) All disbursements from the Fund shall be subject to an annual audit for the first five fiscal years and then a periodic audit thereafter by the Controller. The Community College shall agree to such audits as a condition of receiving disbursements from the Fund.
(b) As part of the audit function, the Controller shall periodically review performance and cost benchmarks developed by the Community College including:
(1) Fund dollars spent for services, materials, and supplies permitted under the Charter;
(2) Fund dollars spent as reported to the City;
(3) Supporting documentation of Fund expenditures; and
(4) Progress towards established workload, efficiency and effectiveness measures.
(c) Commencing with a report filed no later than February 15, 2025, covering the fiscal year ending on June 30, 2024, the Controller shall file annually with the Board of Supervisors, by February 15 of each year, a report containing the amount of monies collected in and expended from the Fund during the prior Fiscal Year, the status of any project required or authorized to be funded by Section 3809, and such other information as the Controller, in the Controller’s sole discretion, shall deem relevant to the operation of this Article 38.
(d) The Mayor and the Board of Supervisors may suspend the City’s disbursements under section 3809 in whole or in part for any year where the Controller certifies that the City College has failed to adopt audit recommendations made by the Controller.
Sec. 3813. Oversight.
An independent oversight committee appointed by the Board of Trustees of the Community College shall, starting with Fiscal Year 2024-2025, submit a report on at least an annual basis to the Mayor and Board of Supervisors evaluating whether the proceeds from the
Tax are being properly expended for the purposes set forth in Section 3809(a)(3). If that oversight committee is unwilling or unable to perform this function for any reason, then the City may establish an oversight committee to submit a report on at least an annual basis to the Mayor and Board of Supervisors evaluating whether the proceeds from the Tax are being properly expended for the purposes set forth in Section 3809(a)(3).
Sec. 3814. Amendment of Ordinance.
(a) Except as provided for in subdivision (b), the Board of Supervisors may amend Article 38 by ordinance that furthers the purpose of this Act by a two-thirds vote and without a vote of the people as limited by Articles XIII A and XIII C of the California Constitution.
(b) The Board of Supervisors shall not amend sections 3804, 3805, 3809, 3810 or 3812 without a vote of the people
Sec. 3815. Severability.
If any provision of this Article, or section or part thereof, or the applicability of any provision, section or part to any person or circumstances, is for any reason held to be invalid or unconstitutional, the remaining provisions, sections and parts shall not be affected, but shall remain in full force and effect, and to this end the provisions, sections and parts of this Article are severable. The voters hereby declare that this Article, and each section, provision and part, would have been adopted irrespective of whether any one or more provisions, sections or parts are found to be invalid or unconstitutional.
SECTION 3. Chapter 10 of the Administrative Code is hereby amended by adding Section 10.100-74 to Article XIII, to read as follows:
Sec 10.100-74. San Francisco Workforce Education and Reinvestment in Community Success Fund.
(a) Establishment of Fund. The San Francisco Workforce Education and Reinvestment in Community Success Fund (“Fund”) is established as a category four fund as defined in Section 10.100-1 of the Administrative Code, and shall receive all taxes, penalties, interest, and fees collected from the San Francisco Workforce Education and Reinvestment in Community Success Parcel Tax imposed under Article 38 of the Business and Tax Regulations Code.
(b) Use of Fund. Monies in the Fund shall be used exclusively for the purposes described in Section 3809 of Article 38 of the Business and Tax Regulations Code.
SECTION 4. Effective Date.
The effective date of this ordinance shall be July 1, 2023.
SECTION 5. Increase in Appropriations Limit.
Pursuant to California Constitution Article XIII B and applicable laws, for four years from November 8, 2022, the appropriations limit for the City shall be increased by the aggregate sum collected by the levy of the tax imposed under Section 2 of this ordinance.
SECTION 6. Severability.
If any provision of this measure, or part thereof, or the applicability of any provision or part to any person or circumstances, is for any reason held to be invalid or unconstitutional, the remaining provisions and parts shall not be affected, but shall remain in full force and effect, and to this end the provisions and parts of this measure are severable. The voters hereby declare that this measure, and each portion and part, would have been adopted irrespective of whether any one or more provisions or parts are found to be invalid or unconstitutional.
SECTION 7. Conflicting Measures.
This measure is intended to be comprehensive. It is the intent of the People of the City and County of San Francisco that, in the event this measure and one or more measures relating to a special tax to fund the City College of San Francisco shall appear on the same ballot, the provisions of the other measure or measures shall be deemed in conflict with this measure. In the event that this measure receives a greater number of affirmative votes, the provisions of this measure shall prevail in their entirety, and all provisions of the other measure or measures shall be null and void. If this measure is approved by a majority of the voters but does not receive a greater number of affirmative votes than any other measure or measures appearing on the same ballot regarding a special tax to fund City College of San Francisco, then this measure shall take effect to the extent not in conflict with said other measure or measures.
SECTION 8. Liberal Construction.
This measure is an exercise of the initiative power of the People of the City and County of San Francisco to implement a special tax to fund the purposes set forth in the Act, and shall be liberally construed to effectuate these purposes.
SECTION 9. Municipal Affairs.
The People of the City and County of San Francisco hereby declare that providing funding to the City College of San Francisco through a parcel tax for the purposes set forth in this measure constitutes a municipal affair.
SECTION 10. Home Rule.
The authority to pass this measure is derived from San Francisco’s home rule powers outlined in Section 1.101 and other applicable provisions of the Charter, and Article XI sections 5 and 6 of the California Constitution. The People of the City and County of San Francisco declare their intent that this citizen initiative be enacted, and the parcel tax be collected for the entire uninterrupted time period described herein, if this measure is approved by a simple majority of voters pursuant to City and County of San Francisco v. All Persons Interested in the Matter of Proposition G (2021) 66 Cal.App.5th 1058. To the extent that the California Constitution or state law is amended, after this measure is passed by voters, to change or create additional voting requirements to implement or to continue to implement this measure, the People of the City and County of San Francisco declare their intent that such amendments should be applied prospectively only and not apply to, or in any way affect, this measure.
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