Parcel Tax Exemption

No.  Exemptions already granted by the District will remain in effect as long as the taxpayer is eligible. If you are newly eligible for the tax, you will need to apply with the District before the tax year begins. Reminder we do not accept applications retroactively. 

Many changes in property ownership or residency can occur. While an exemption is granted based on a one-time application, it only remains in effect as long as the taxpayer is eligible for the exemption.  Each year the District will randomly select a small number of exempt taxpayers to verify their continued eligibility for the exemption. 

The deadline to apply is June 1st of every school year to receive the exemption on the upcoming San Mateo County property tax bill.

When you receive your property tax bill from the San Mateo County Tax Collector’s office in the Fall, the District’s parcel tax charge will not appear at all. Typically on a regular property tax bill, it appears as “ MP ESD Comb Meas Sp Tax”
 

The parcel taxes for MPCSD play an important role in enriching and extending education for all children. Descriptions of the current parcel taxes totaling $1612.36 for 2026-27 are listed below (rates may be adjusted annually per the Bay Area Consumer Price Index, CPI):

• Measure A 2000: On April 11, 2000, 74.7% of District voters authorized a parcel tax to improve children’s academic performance, reduce class size, improve teacher quality, and expand courses. The measure authorized the District to levy the tax at the initial rate of $298 per year on each parcel of taxable ‎real property in the District, commencing July 1, 2000, without expiration. The tax rate is adjusted annually to account for changes in the San Francisco Bay Area consumer price index. Parcel Rate: $615.77

• Measure A 2003: On November 4, 2003, 77.4% of District voters authorized another parcel tax to restore programs lost due to State budget cuts, including funding for remedial math and ‎reading, textbooks and materials, and to prepare teachers in the most effective teaching techniques in math, reading, and science‎. The measure authorized the District to levy the tax at the initial rate of $73 per year on each parcel of taxable ‎real property in the District, commencing July 1, 2004, without expiration. The tax rate is adjusted annually to account for changes in the San Francisco Bay Area consumer price index. Parcel Rate: $135.92

• Measure B 2003: On November 4, 2003, 80.9% of District voters approved a measure to renew an existing parcel tax to maintain smaller class sizes for all students and to maintain funding for the teaching positions that facilitate those smaller class sizes.‎ The measure authorized the District to levy the tax at the initial rate of $97 per year on each parcel of taxable ‎real property in the District, commencing July 1, 2004, without expiration. The tax rate is adjusted annually to account for changes in the San Francisco Bay Area consumer price index. Parcel Rate: $180.56​​​​​​

• Measure B 2021: On November 2, 2021, 74.7% of District voters authorized a parcel tax (Measure B) to retain high-quality teachers, excellent programs, and reasonable class sizes. The measure authorized the District to levy the tax at the initial rate of $598 per year on each parcel of taxable real property in the District for twelve years. This measure sunsets on June 30, 2034. The tax rate is adjusted annually to account for changes in the San Francisco Bay Area consumer price index. Parcel Rate: $680.11

No, the parcel tax exemption may also be received by those receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the federal poverty guidelines issued by the United States Department of Health and Human Services, who occupy said parcel as a principal residence. Requirements for applying can be found on the application.

No. To qualify, you must be 65 years old on or before July 1 of the tax year for which you are applying. Once approved, the exemption will be applied to the following fiscal year, not the year in which you turn 65.