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Business Services - Fiscal Services - Education Protection Act (EPA)

The Schools and Local Public Safety Protection Act of 2012 passed in November 2012. This proposition temporarily raises the sales and use tax by .25 cents for four years and raises the income tax rate for high income earners ($250,000 for individuals and $500,000 for couples) for seven years to provide continuing funding for local school districts and community colleges.  The Education Protection Account (EPA) was created in the General Fund to receive and disburse these temporary tax revenues.

Districts have sole authority to determine how the funds are spent within the guidelines set forth in the EPA. A spending report of how much money was received from the EPA and how that money was spent must be published annually on the entity’s web site.

South Orange County Community College District is directing the funds to be used for instructional costs.

Our EPA reports are listed below: