Voters will consider on Nov. 2 whether to pass a parcel tax that, proponents say, would reduce class sizes and improve instruction in math, reading and science. It also would restore music and arts classes and seek to retain good teachers.

The proposal, called Measure M, also "would improve campus safety and cleanliness, and prepare students for college and the workforce," according to the ballot statement.

The tax would be assessed on every taxable property in the West Contra Costa Unified School District, with an exemption for owners over 65 years old. It would begin July 1, 2011. and expire after December 2015.

Owners of vacant properties would pay $7.20 a year. Properties that contain a building would be charged 7.2 cents per square foot. That amounts to $108 for a 1,500 square-foot building. It includes residential and commercial properties. Properties that are currently exempt from paying property tax would not be affected.

Revenue collected from the tax would be set aside in a special fund, separate from existing school district coffers. To pass, the measure must be approved by a two-thirds majority of ballots cast.

Opponents of the idea contend that taxpayers are already overburdened.

"California's residents are struggling financially," reads the ballot argument filed against the measure. "(The school district) has already seven items on your property bill for taxes or assessments or bonds. The amount you pay will continue to rise as more bonds are issued."

Measure M proponents argue that the state would not be able to seize any Measure M money. School districts' budgets are "routinely undermined by the impacts of Sacramento's out-of-control budget process," reads the rebuttal to opponents.

District Superintendent Bruce Harter wrote on the district's web site that now is the "worst financial situation since the District went into state receivership in the early 1990's. According to state statute WCCUSD should be receiving $6,390 per pupil in base revenue for 2010-11. But state budget cuts to education have taken $1,440 per pupil."