Special Tax (Parcel Tax)
The current parcel tax provides funds for the Larkspur-Corte Madera School District to maintain the quality of education by providing for:
- Exceptional instructional programs, including math, science, reading and writing
- Small class sizes
- 23 FTE inclusive of highly qualified teachers and support staff is paid through the Parcel Tax
Exemptions from Qualified Special Tax (Parcel Tax) (Resolution 2021/22-07, Section 4)
(a). Persons in the District who will attain 65 years of age on or prior to June 15 of the current tax year, file an application for exemption, own a beneficial interest in the parcel, and use that parcel as his or her principal place of residence shall receive a full year’s credit (“Full-Year Senior Citizen Exemption”) effective July 1 of the following tax year (i.e. applications filed prior to June 15, 20xx will receive full parcel tax exemption effective July 1, 20xx for the 20xx-20xx tax year); or
(b). Persons in the District who will attain 65 years of age after June 15, file an application for exemption after June 15 and on or prior to December 15 of the current tax year, own a beneficial interest in the parcel, and use that parcel as his or her principal place of residence shall receive a half year’s credit (“Half-Year Senior Citizen Exemption”) for the current year (i.e. applications filed between June 16, 20xx and December 15, 20xx will receive a 50% parcel tax exemption for the 20xx-20xx tax year and full parcel tax exemption effective July 1, 20xx for the 20xx-20xx tax year); or
(c). Persons receiving Supplemental Security Income for a disability, regardless of age, and occupying said parcel as a principal residence (“SSI Exemption”); or
(d). Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services (“SSDI Exemption”), pursuant to California Government Code Section 50079(b)(1)(C).
Once approved, the exemption for the parcel will continue for the remaining term of the assessment (June 30, 20xx) 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 Parcel Tax Senior Exemption Form or contact the District Office at (415) 927-6960 or firstname.lastname@example.org to request an application by mail.
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 the District Office at (415) 927-6960 or email@example.com to receive an application by mail.