The first to place its parcel tax on the ballot was Fremont Union High School District, which was initially planning to put a parcel-tax measure before voters in March 2005. But according to the district, finances became so dire that its plan had to be moved up.

As a basic-aid school district, Fremont Union is supposed to receive $120 per student based on daily attendance figures. But with the state's financial difficulties—and state schools only receiving half the amount promised through Proposition 98—that $120 amount has been cut. Remaining funding comes from local property taxes, which have also suffered during the recent economic downturn.

The district has already made $8 million in cuts over the past two years and has recently approved several more cost-cutting measures—including a 4.9 percent pay cut for its teachers and increased efforts to weed out students who don't live in the district.

If Measure L, the Fremont Union parcel tax, passes, it will raise approximately $5 million in its first year. The tax would apply to the owner of a specific parcel of land as identified by the Santa Clara County Assessor's Office—renters would not be subject to the tax. And seniors age 65 and older will be able to apply for an exemption.

Additionally, an independent oversight committee would be put in place to make sure the money raised by the tax is spent properly. The district says that money raised will go toward maintaining core classes, keeping qualified and experienced teachers on staff and continuing programs that help Fremont Union students get into college.

"If our high school district can't afford to have things like band, drama and AP classes, how are we going to compare with nearby districts when it comes to perception in quality?" says Holly Lofgren, who works on Fremont Union's behalf in the "Save Sunnyvale Schools" campaign.

Fremont Union is also working in conjunction with the Cupertino Union School District, which similarly placed a parcel-tax measure, Measure O, on the November ballot. With 37,000 parcels in the district, the $98 per year tax would raise approximately $3.5 million in the first year. Like Fremont Union's parcel-tax measure, Cupertino Union's parcel-tax measure allows seniors age 65 and over to apply for exemption from the tax and specifies that expenditure of the tax funds will be supervised by an independent oversight committee. Cupertino Union is seeking a parcel tax to help make up for a funding disparity that has its roots in a formula created in 1973.

Unlike Fremont Union, Cupertino Union is a revenue-limit district, which receives a set amount of money per student that's determined by the old formula. The formula was put in place before Cupertino developed the higher property and corporate tax base that currently exists, and the amount that the district now receives per student is the lowest in Santa Clara County.

So far, Cupertino Union hasn't had to make too many cuts close to students, says School Board President Pearl Cheng. "We've been cutting primarily in administration and maintenance," she says. "We're right at the edge of needing to look at programs." On the docket for funds coming from this parcel tax are music and art programs, class-size reduction and attracting quality teachers. The district says no funds from the parcel tax will go to administrator salaries. "This is an investment of pennies per day in our future, for our property values and for the interrelationship of education and a vibrant community," Cheng says.

The website for the joint Fremont Union/Cupertino Union campaign is located at www.yesonOandL.com.

However, there are also several groups campaigning against the parcel taxes, including the Libertarian Party of Santa Clara County. While the group's chairman, Allen Hacker, admits that the party didn't look at the specific finances of either district before deciding to oppose the measures, he says that it's a matter of principle.

"We think school districts need to get their act together before the public OKs more money. Measures like these are passed on need and spent on want," he says, referring to the Valley Transportation Authority sales tax passed in 2000. "This is just one more of the same thing. Manufactured crises are coming out of the woodwork."

Cupertino voters will get to make their own determination on Nov. 2.