California law allows school districts to assess parcel taxes on local residents if they can secure a two-thirds approval from voters. Parcel taxes are a non ad valorum tax, a flat fee on each parcel rather than on the assessed value of property. The ballot proposal prepared by the school district governing board describes the purpose the money will be used for. From 1983 through November 2006, voters approved 211 parcel taxes in 414 elections; 166 received a majority vote but not the necessary two-thirds approval. Regional analysis through June 2006 In all, 210 school districts out of nearly 1,000 have even attempted to pass a parcel tax, but some districts have passed multiple levies. As Table 1 below shows, a disproportionate number of these elections have been in the San Francisco Bay Area. In addition, about 90% of the elections were held in districts that were below the state average of 49% low-income students. A common explanation for this is that wealthier communities are either better able or more willing to tax themselves to improve their schools. Just five districts that have passed parcel taxes since 2000—all in the Bay Area—serve a higher-than-average proportion of low income students. They are Ravenswood City Elementary in San Mateo County, Alum Rock Elementary in Santa Clara County, West Contra Costa County Unified in Contra Costa County, and Emery Unified and Oakland Unified in Alameda County. County No. of School Districts % of Districts that Held Elections Total Elections Passed Out of Those Attempted Santa Clara 32 56% 13 out of 28 San Mateo 23 57% 13 out of 22 Sonoma 40 38% 8 out of 19 Alameda 21 43% 13 out of 15 Marin 20 55% 12 out of 15 Contra Costa 18 39% 8 out of 13 Los Angeles 84 12% 5 out of 12 Page last updated July 2007