B.1.3.2 School Facilities Improvement Districts

According to Education Code Section 15300 et seq., school districts (and community college districts) can form School Facilities Improvement Districts (SFID) to impose a special tax to support the issuance of GO bonds to finance school facilities. With an SFID, a district can narrow its focus to specific areas within its boundaries those areas that benefit particularly from the financed facilities to levy a special tax. The two-thirds and 55% voter approval requirements apply to voters in the SFID and the special tax levies securing the GO bonds are levied on property in the SFID.