Business Services

The Business Services Office manages the District’s financial operations and is responsible for accounting, budgeting, payroll, workers compensation and District insurance, the District’s school lunch program and all District purchasing. Under the direction of the Executive Director of Fiscal Services, the Business Office provides sound financial planning to ensure that the District meets its current and future financial needs.

Financial Overview

Kentfield School District is Community Funded

Maintaining the high standards for education we expect for our students is a community effort. The Kentfield School District is a Basic Aid, or community funded, district in which state and federal government funding make up a small percentage of all funding. Local property taxes, parcel taxes, and other local sources make up most of our funding, including a percentage of the district’s funding which comes from parent and community donations to KIK and our school PTAs.

Property Taxes
Each public school district in California is classified as either a Local Control Funding Formula (LCFF) or Basic Aid district, based on whether property taxes generated in the district reach a particular per student amount. In an LCFF district, the local property taxes do not meet the per student amount, and the State provides the remainder of funds needed. Kentfield School District is a Basic Aid district, meaning our local property taxes meet the per student amount, the State provides only a nominal amount per student to our district, and we retain any local property taxes beyond the per student amount. As a result, state and federal funding accounts for a small portion of our district’s budget.

Parcel Tax
Kentfield voters first approved a Parcel Tax in 1987 and since then Parcel Taxes have been used in this District to keep class sizes low, attract highly qualified staff, and maintain quality core academic programs. Local funding from the Parcel Tax provides 25% of the Kentfield School District’s budget. The Parcel Tax rate approved in June 2026 took effect on July 1, 2026 and expires on June 30, 2036. Learn more about the Parcel Tax below.

Parent and Community Donations
A portion of district revenue comes from parent and community donations to our funding partners, KIK and our school PTAs.

Bonds
The KSD Measure E Bond was passed in November 2024. Measure E dedicates funding for construction and renovations projects to keep our schools safe, warm and dry, including roof repairs, upgrades to energy, plumbing and electrical systems, and additional safety improvements. Projects funded by Measure E began in Summer of 2025.

The KSD Measure D Bond was passed in November 2015. Measure D dedicated funding for construction and renovation projects to modernize facilities, address enrollment growth, and enhance safety features. All Measure D projects were completed in 2019.

Financial Information

Budget Reports

FY 2026 – 2027 FY 2025 – 2026 FY 2024 – 2025
Adopted Budget | Presentation Adopted Budget | Presentation Adopted Budget | Presentation
1st Interim 1st Interim | Presentation 1st Interim | Presentation
2nd Interim 2nd Interim | Presentation 2nd Interim | Presentation
Unaudited Actuals (Sept 2027) Unaudited Actuals (Sept 2026) Unaudited Actuals | Presentation

Audit Reports

FY 2022 – 2023 FY 2021 – 2022 FY 2020 – 2021
22-23 Audit Report 21-22 Audit Report 20-21 Audit Report

Parcel Tax Reports

FY 2024 – 2025 FY 2023 – 2024 FY 2022 – 2023
24-25 Parcel Tax Report 23-24 Parcel Tax Report 22-23 Parcel Tax Report

Developer Fee Reports

FY 2024 – 2025 FY 2023 – 2024 FY 2022 – 2023
24-25 Developer Fee Report 23-24 Developer Fee Report 22-23 Developer Fee Report

Developer Fees

In 1986, the California Legislature authorized school districts to levy school impact or developer fees on residential and commercial/industrial development for the purpose of funding the construction or reconstruction of school facilities. The basis of the school facilities legislation is the relationship between new development, and the impact on school districts to provide adequate school facilities for the student population new development generates. The authority for the District’s assessment of developer fees is set forth in Education Code Section 17620, pursuant to Government Code 65995. The Annual Accounting of Developer Fees can be found in the Financial Information section above.

Fees

Effective July 1, 2023 pursuant to the 2022 KSD Fee Justification Study:
Residential – $4.79
Commercial – $0.78

Payment of Developer Fees

  1. Email plans to admin@kentfieldschools.org. Please ensure the plans include the property’s owner, address and parcel number.
  2. Following review of the plans you will be notified of the fee amount, if any, and process for payment and pick up of Certificate of Compliance.

Frequently Asked Questions

How are fee amounts calculated? Fees are charged on each square foot of new/additional living space. If the addition is less than 500 square feet, the project is exempt from fees. If the addition is 500 square feet or more, fees will be due for the entire addition. For example, if a residential addition is 750 square feet, fees will be due for 750 SF x $4.79. If the residential addition is 480 square feet, no fees will be due. If your project is below 500 square feet you will need to send plans as directed above to confirm that you are exempt from fees and obtain a Certificate of Compliance.

Do I have to pay if I am building or renovating a home but have no children? Fees are due solely based on square footage added to the property, so will apply regardless of whether children are living on the property.

Do I have to pay fees for the addition of an Accessory Dwelling Unit (ADU)? Yes, square footage associated with an ADU is considered additional living space and subject to fees. Government Code Section 65852.2, effective January 1, 2020 amended the parameters by which a local agency, special district, or water corporation may levy fees on ADUs under 750 feet, however, school districts are not impacted by this new law because the statue expressly only applies to cities, counties, water districts, and special districts. School Districts do not fall into any of these categories. In addition, school districts are independently authorized to levy developer fees per Ed Code Section 17620. The ADU legislation does not modify, suspend, or mention Ed Section 17620, therefor does not restrict a school district’s ability to levy fees on ADUs.

Parcel Tax

We are grateful that our community has supported our district with local parcel tax funding for over 30 years. Our schools rely on local funding to maintain quality core academic programs, attract highly qualified staff and prevent class size increases. The most recent parcel tax, approved by our community in June, 2026, took effect on July 1, 2026 and expires on June 30, 2036. Residents who have an exemption for the prior parcel tax do not need to reapply for an exemption for the new parcel tax, as their exemption automatically rolls over to the new parcel tax. Parcel Tax Accounting Summaries for each year can be found in the Financial Information section above.  For information about a potential parcel tax renewal measure, click here. For questions, email admin@kentfieldschools.org or contact the District Office at 415-458-5130 x9.

Parcel Tax Senior Exemption

An exemption from the Kentfield Parcel Tax assessment will be made available to each individual in the District who meets the following requirements:

  • Has reached 65 years of age before January 1st of the assessment year (i.e turned 65 prior to January 1, 2026 to be eligible in the 26-27 tax year);
  • Owns a beneficial interest in the parcel;
  • Uses that parcel as his or her principal place of residence; and,
  • Applies on or before July 1 of the assessment year (i.e. has applied by July 1, 2026 for the 26-27 tax year)

Any application from a qualified applicant will provide an exemption for the parcel tax for the remaining term of the assessment so long as such applicant continues to use the parcel as his or her principal residence.

To apply for an exemption, please download and complete this application: 2026-2027 Parcel Tax Exemption Application

Preferred application method: Scan and email the application and supporting documentation to: admin@kentfieldschools.org

Or, hard copies may be mailed to:  Kentfield School District, PO Box 308, Kentfield, CA 94914, Attn: Parcel Tax Exemptions – Supt Office.

Measure E Bond

The KSD Measure E Bond was passed in November 2024. Measure E dedicates funding for construction and renovations projects to keep our schools safe, warm and dry, including roof repairs, upgrades to energy, plumbing and electrical systems, and additional safety improvements. Projects funded by Measure E began in Summer of 2025.

Measure D Bond

Passed in November 2015, Measure D dedicates funding for construction and renovation projects to modernize facilities, address enrollment growth, and enhance safety features.

Project Completion

  • October 26, 2019, Bacich completion of Measure D Bond projects
  • September 6, 2018, Kent completion of Measure D Bond projects

Citizens’ Oversight Committee

The Citizens’ Oversight Committee monitors and audits the District’s bond measure and parcel tax expenditures. The committee informs the public of expenditures and reviews these expenditures to ensure public funds are used according to terms set forth in the ballot measure. Annually, the COC presents to the Board a comprehensive report that reviews the committee’s activities for the preceding year and the compliance with State law in regards to expenditures.

The committee consists of at least seven local residents from the following groups:

  • An active member of the local business community
  • An active member of the senior citizen community
  • An active member in a bona fide taxpayers’ organization
  • A parent or guardian of a child enrolled in the district
  • A parent or guardian of a child enrolled in the district and involved with the Parent-Teacher Association.

For questions about the parcel tax, bonds or the Citizens’ Oversight Committee, please email admin@kentfieldschools.org or contact the District Office at 415-458-5130.

Business Services Team

Michael Ghebregziabher

Executive Director of Fiscal Services

800 College Avenue, Kentfield, CA 94904
Phone: (415) 458-5130

Elisa Corr

Accounts Payable/Receivable & Business Services Technical Assistant

800 College Avenue, Kentfield, CA 94904
Phone: (415) 458-5130

Monica Serrato

Payroll/Benefits Administrator

800 College Avenue, Kentfield, CA 94904
Phone: (415) 458-5130

Olivia Fechner-Lewis

Business Services Technical Assistant & Food Services Coordinator

800 College Avenue, Kentfield, CA 94904
Phone: (415) 458-5130