- Levy summary tables
- Bond summary tables
- Enrichment levy summary table and chart
- Capital levy summary table and chart
- Taxpayer cost impact estimate calculators
- Bethel SD
- Central Kitsap SD
- Evergreen SD (Clark)
- Finley SD
- Grandview SD
- Granite Falls SD
- Issaquah SD
- Kennewick SD
- Lakewood SD
- Longview SD
- Marysville SD
- Ocean Beach SD
- Prosser SD
- Quilcene SD
- Republic SD
- Ridgefield SD
- Southside SD
- Stanwood-Camano SD
- Sultan SD
- Wahluke SD
- Calculator methodology
- County cost impact reports
- District cost impact reports
For the April 26th, 2022 special election:
- There were 26 school district measures across the state.
- 23 of the measures were levies.
- 3 of the measures were bonds.
- 17 of the 23 levies were reruns from the failed attempt on the 2/8/22 election.
- 2 of the 3 bonds were reruns from the failed attempt on the 2/8/22 election.
- 3 of the 3 bonds failed.
- 7 of the 23 levies failed. 16 levies passed.
For the 23 levy measures:
- 22 had pro statements.
- 17 had con statements.
- 4 of the con statement writers were found and selected by the districts.
- 13 of the con statement writers were found and selected by the counties.
For the 3 bonds:
- All 3 had pro and con statements.
- 2 of the con statement writers were found and selected by the districts.
- 1 con statement writer was found and selected by the respective county.
This April 2022 election, similar to the February 2022 election, was historic. The law has changed. A voters’ pamphlet with pro/con arguments used to be optional with school districts deciding if they would allow a voters’ pamphlet. Voters’ pamphlets (mailed to all voting households) for these special elections are now required. School districts still are tasked with finding, interviewing and selecting pro and con committee members to write the statements. District administrators from the following school districts, as well as their county auditors, tried but could not find a single volunteer (3 max) to write the con statements for the now required voters’ pamphlets:
- Ferry County, Republic SD
- Grant County, Wahluke SD
- Mason County, Southside SD
- Pierce County, Bethel SD
- Yakima County, Grandview SD
As analyses are completed, summary results will be provided on this page.
Levy summary tables
Bond summary tables
Enrichment levy summary table and chart
Capital levy summary table and chart
Taxpayer cost impact estimate calculators
For these property tax impact estimate calculators, a Proportional Obligation Factor (POF) method was used.
Using the 2022 Total District Assessed Value (AV), the POF of the sample parcel was calculated:
POF = (2022 Sample Parcel AV) / (2022 Total District AV)
The POF was then multiplied by the total amount that the district expects to collect each year for the duration of the measure in question (bond or levy) to obtain the estimated taxes for the sample parcel for the measure.
Using this methodology, it doesn’t matter if all properties increase in AV by 10% or all decrease in AV by 10% (which could happen in a recession). The tax collection schedule shown in the charts and tables would still apply for the sample parcel. The sample parcel’s proportion of obligation for the bond debt or levy remains the same over the bond payback or levy period. Tax rates, however, would change. If all properties increase in AV by 10%, the tax rate for the measures would decrease by approximately 10%. If all properties decrease in AV by 10%, the tax rate for the measures would increase by approximately 10%.
Note for the POF annual change parameter for the enhanced calculator versions:
For parcels that are increasing in POF (Proportional Obligation Factor), a positive POF annual change will give more accurate results. For parcels that are decreasing in POF due to rapid new construction or for other reasons, a negative POF annual change will give more accurate results. However a value of 0 will generally be slightly conservative and will generate estimates that are usually within 5% of actual costs.
It is the author’s opinion that county assessors (in all 39 WA counties) should be providing these calculators for their constituents.
Example calculator calculation:
Total District AV for 2022: $40,480,082,421
Sampler parcel AV for 2022: $1,100,000
POF for 2022 assumed to be the same for years 2023 - 2026: $1,100,000 / 40,480,082,421 = 2.717E-5
Enhancement Levy amount to collect in 2023: $61,000,000
Sampler parcel’s 2023 tax for the Enhancement Levy: POF * (Enhancement Levy amount to collect in 2023) = 2.717E-5 * $61,000,000 = $1,658
Similarly for the years 2024 - 2026
2024 tax = 2.717E-5 * $64,000,000 = $1,739
2025 tax = 2.717E-5 * $67,000,000 = $1,821
2026 tax = 2.717E-5 * $70,000,000 = $1,902