Parcel Tax

The current parcel tax provides funds for the Larkspur-Corte Madera School District to maintain the quality of education by providing for:

  • Quality programs in reading writing, mathematics, science, social studies, technology and music
  • Highly qualified and experienced teachers and staff
  • Current educational and instructional equipment, supplies, library and text books
  • Small class sizes
  • Support services needed for a safe and educationally sound environment for children

 
Parcel Tax Senior Exemptions

For July 1, 2013 - June 30, 2014 the parcel tax is $427.02 and will increase 5% annually for enrollment growth and cost of living.

An exemption for the 2014-2015 assessment will be made available to each individual who will attain the age of 65 prior to July 1, 2014, who owns a beneficial interest in the parcel and, who uses this parcel as his or her principal place of residence. To qualify for the 2014-2015 exemption you must submit your application on or before July 15, 2014.

The exemption for the parcel will continue for the remaining term of the assessment so long as the applicant continues to use the parcel as his or her principal residence.

If you believe you are eligible for the exemption please print and complete the Application for Parcel Tax Assessment Senior Exemption form or contact Linda Tarantino in the District Office at (415) 927-6960 x 3204 or ltarantino@lcmschools.org to request an application by mail.

 
Parcel Combinations

Information cited from the County of Marin Assessor Mapping webpage.

An Assessor Parcel combination is two or more Assessor Parcels consolidated into one Assessor's parcel resulting in a single annual property tax bill. Assessor Parcel combinations are completed for property assessment purposes only. This action does not imply legal lot status nor does it constitute legal lot approval by any planning/building authority. If you have any questions regarding legal lots, you should contact the appropriate planning/building authority where the property is located.

Assessor Parcel Combination Requests are subject to the following conditions:

  • Parcels to be combined must be in the same Tax Rate Area (TRA).
  • Parcels to be combined must be contiguous.
  • Parcels to be combined must be in the exact same ownership with same titles.
  • Property taxes for all parcels to be combined must NOT be delinquent.
  • Parcels to be combined must fit on to one Assessors 11 x 17 Map page.
  • Parcels are not noted as two or more distinct parcels of record as defined on official subdivision maps (Parcel 1, 2, or A, B, etc.) filed with the Marin County Recorder.
  • Parcels cannot be combined if one or more parcels are covered by an individual Notice of Merger (Owners need to contact the Planning Department of the local jurisdiction for information related to Notices of Merger).
  • It is the property owner's responsibility to determine if there are Notices of Merger on their parcels or if any parcels are noted as distinct parcels of record as shown on a recorded Parcel Map. 

Note:  If one parcel is under Open Space contract or Williamson Act and the other parcel(s) is/are not, the parcels cannot be combined for assessment purposes.

Applications for Assessor Parcel Combination must be made in person at the Office of the Marin County Assessor-Recorder located in Room 208 of the Marin CivicCenter, 3501 Civic Center Drive, San Rafael, CA 94903.  The fee for an Assessor Parcel Combination is $150 payable by cash or check.

If you plan to apply for an Assessor Parcel combination, please contact the Assessor Mapping staff at 415-499-5073 beforehand so that Mapping staff can verify that you meet the conditions as shown above.

Please complete the Request for Abatement of Parcel Tax form to request abatement from the combination or merger of multiple parcels.  Contact Linda Tarantino in the District Office at (415) 927-6960, ext 3204 to receive an application by mail.

Last Modified on April 3, 2014