2024 LEVY Frequently Asked Questions. .
What is a Levy?
Levies are for learning
A levy is a short-term, local property tax passed by the voters of a school district that generates revenue for the district to fund programs and services that the state does not fund or fully fund as part of “basic education.”
Levies require a simple majority to pass (50% + 1)
What is an EP & O?
Enrichment levies, also known as Educational Programs and Operations (EP&O) or Maintenance and Operations (M&O levies), fund important school services and positions like teachers, support staff, supplies and materials, or services that the state only partially funds or doesn’t fund at all. State money for schools provided via the prototypical funding model does not fully cover the actual costs of operating a school district, so enrichment or EP&O levies bridge the funding gap. Enrichment levies can be approved for up to four years.
Why do we need a levy?
Washington is only legally required to fully fund what they define to be “basic education” based on a funding distribution formula referred to as the “prototypical model.” This model represents the Legislature’s assumptions about the costs associated with providing a “basic education” to students. Because the funding comes by way of a formula, it often supports only part of the staffing or other services required in a school. For example, in a local school district with 10,000 students, the state formula only provides funding for 1.5 school nurses. The district may actually need 4 nurses, which would have to be paid for out of local levy funds and not state funds. Another example is safety and security staff. For every 430 students, the prototypical model funds 1 safety and security staff member.
What is a levy rate?
A levy rate is the amount of property tax collected per $1,000 of assessed property value. The money collected is used to fund a voter-approved total levy collection amount over a series of years.
Example: If a homeowner has a home valued at $200,000 and the levy rate is $1.00 for every $1,000 of assessed property value, the homeowner will pay $200 annually in property taxes.
Why do different districts generate different amounts of levy dollars when they have the same estimated levy rate?
Districts can have the same levy rate but raise very different total amounts of money for their school districts because the total property value within a district’s boundary varies greatly across the state. Districts with a larger tax base and higher property values will generate more money for the same tax rate when compared to a district with a smaller tax base with lower property values.
How often can school districts run enrichment levies?
Voters can approve an Enrichment or EP&O levy for up to four years. After the allotted number of years, the levy expires. Much like a magazine subscription, the levy must be renewed. Districts may then go back to their voters and ask for a renewal of the levy, referred to as a replacement levy.
Is there a limit on the dollar amount a district may propose for an enrichment levy?
Yes. There is a maximum dollar amount per $1,000 of assessed property value that can be raised by a local community, known as the “Levy Lid.” As part of the changes the Legislature made to the way the state funds education in Washington, also known as the “McCleary decision,” a local community’s ability to approve a levy rate is capped at $2.50 per $1,000 of assessed property value or no more than $2,500 per student maximum, (whichever is greater) a dollar threshold which is adjusted annually based on inflation. Oakville's rate is currently $2.15 per $1000.
Do all public schools receive state funding?
Yes. There is a maximum dollar amount per $1,000 of assessed property value that can be raised by a local community, known as the “Levy Lid.” As part of the changes the Legislature made to the way the state funds education in Washington, also known as the “McCleary decision,” a local community’s ability to approve a levy rate is capped at $2.50 per $1,000 of assessed property value or no more than $2,500 per student maximum, (whichever is greater) a dollar threshold which is adjusted annually based on inflation.
What will the 2024 REPLACEMENT Educational Programs and Operations Levy provide?
This replacement levy is not a new tax! In fact, we are not changing your rate on the existing levy that expires in 2024
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Provide Student Programs, including. . . .
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K-12 Music
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Career Technical Education programs
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Alternative Schooling opportunities (Homelink)
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Field Trips
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Sports, Clubs, and Activities
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Homeless Support Services
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Provide services, equipment, supplies and materials necessary to successfully operate our schools, including. . . .
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Busing
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Technology
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Textbooks & Curriculum
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Insurance premiums & Utility costs
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Professional Development
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Employee Sick leave and Health care benefits
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Provide additional staffing not funded by the state which is critical to meeting the needs of our students, including. . . .
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Lower class sizes
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Nurse
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Counselor
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Custodian & Maintenance Staff
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Educational Assistants & Paraeducators
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How do we compare to our neighbors?
Levy Collection Rates 2023
District |
Levy (collected) |
Levy (voted) |
Difference |
Wishkah |
2.50 |
2.79 |
-0.29 |
Taholah |
1.80 |
2.50 |
-0.70 |
Aberdeen |
2.44 |
2.50 |
-0.06 |
Cosmopolis |
1.99 |
2.50 |
-0.51 |
McCleary |
1.80 |
2.50 |
-0.70 |
Hoquiam |
2.50 |
2.50 |
0 |
Montesano |
1.95 |
2.50 |
-0.55 |
Rochester |
2.20 |
2.50 |
-0.30 |
Quinault |
1.32 |
2.25 |
-0.13 |
Elma |
2.00 |
2.19 |
-0.19 |
Oakville |
1.33 |
2.15 |
-0.83 |
Ocosta |
1.32 |
2.04 |
-0.72 |
N. Beach |
0.59 |
1.06 |
-0.45 |
Total Tax Rate Comparison
Oakville voted Rates: Bond: $2.18 Levy $2.15
What are costs for things paid for in the levy in 2023 compared to 2020?
Music Program:
2020 Music Teacher - $43,658.17
2023 Music Teacher - $67,667.09
Library:
2020 - $0
2023 - $53,449.51
2024 projection $60,313.00
Field Trips:
Number of Field Trips 2020 - 0 2023 - 9
Estimated cost for trips 2023 $3600 ASB and grant funded
Estimated field trip cost 2024 $8200 fuel increase factored
The goal of Oakville School District and Board of Directors is to provide each grade level with a field trip annually
Athletics:
Expenditures - 2020 $93,192.89
Expenditures - 2023 $167,650.79
Added activities:
Middle School Volleyball
Middle School Flag Football
ESports
AD all year vs. seasonal
Business Office:
2020 - Business Manager/Admin Assistant $121,968
2024 - Business Manager/Admin Assistant/Payroll & Benefits Tech. $175,050
State Funded $44,660
Staffing numbers
2020 34
2024 57
Above numbers do not include coaching staff and supplemental assignments
Facilities/Custodial:
2020 - 1 supervisor 2 custodial $121,951
2024 - 1 Supervisor 3 custodial $207,052
State Funded $96,572