Gonzales Unified School District
Bond Repayment Tax Rate Correction
Frequently Asked Questions (June 2025)

An administrative error in the bond repayment tax rate calculation was recently discovered by the County Auditor-Controller's Office for Fiscal Years (July 1 – June 30) in 2021-22, 2022-23, 2023-24 and 2024-25.

On November 3, 2020, voters within the Gonzales Unified School District (GUSD) passed Measure K, and issued General Obligation Bonds Series A and Series B.

The County ACO calculates the bond repayment tax rates. A bond repayment tax rate calculation error occurred where the tax rate was applied only to an existing School Facilities Improvement District (SFID) tax jurisdiction when it should have been applied to districtwide, which SFID is part of. Due to this error, the GUSD bond tax rate was not levied in the districtwide area from Fiscal Years (FYs) 2021-22, 2022-23, 2023-24 and 2024-25. The SFID area was over-levied in Fiscal Years 2021-22, 2022-23 and 2023-24, and under-levied in Fiscal Year 2024-25, resulting in a net over-levy across four fiscal years.

To correct this, bond repayment tax rates for the impacted districtwide and SFID tax jurisdictions have been recalculated. The County ACO will work with the County Treasurer- Tax Collector’s Office to issue bills for under-levied parcels. The ACO will complete the refund process for the over-levied parcels in August 2025.

California Education Code, section 15250 requires the collection of voter-approved bond taxes and that the actual tax levied be sufficient to pay principal and interest of the bonds as they come due.

This is a one-time correction involving four fiscal years (2021-22, 2022-23, 2023-24 and 2024-25).  Therefore, one corrected bill per parcel for each fiscal year will be issued to property owners. Bond repayment tax rates for future years will be correctly calculated.

The County Auditor-Controller’s Office understands the importance of accuracy, especially public assessments and financial matters, and apologizes for the challenges and inconvenience caused by this tax rate calculation error. To prevent similar mistakes, we have implemented several improvement measures including a more thorough review of the bond tax rate calculations and reconciliation processes, enhancing coordination with school districts and bond consultants during the tax levy process, and retraining staff on comprehensive bond review procedures.

Series A was paid off on August 1, 2024, and Series B will be paid off on August 1, 2026. Series C and Series D repayments are upcoming in FY 2025-26.

The amount owed and payment status history of each property owner and parcel differ.  For questions about payment plan availability, please do not hesitate to contact the County Treasurer-Tax Collector’s Office at (831) 755-5057.

The corrected bills will be pro-rated between the previous owner and the new owner.

For additional information and questions on the bond repayment tax rate correction, please contact

County Auditor-Controller’s Office
Property Tax Section
Email: audptax@countyofmonterey.gov
Phone: (831) 755-5001
Website: https://www.countyofmonterey.gov/government/departments-a-h/auditor-controller/property-tax/additional-property-tax-info

For additional information and questions on the due dates and payment plan options on the tax bills, please contact

County Treasurer-Tax Collector’s Office
Tax Division
Email: taxcollector@countyofmonterey.gov
Phone: (831) 755-5057
Website: https://www.countyofmonterey.gov/government/departments-i-z/treasurer-tax-collector/tax-collection