# School District Measures November 8th 2022

As analyses are completed, summary results will be provided on this page.

## Contents

- Summary
- Bond summary
- Levy summary
- Pro/Con committees for the voters’ pamphlet summary
- Taxpayer cost impact estimate calculators
- Calculator methodology

## Summary

For the November 8th, 2022 election, across the state:

- There were 5 bond measures.
- There were 16 levies: 7 were enrichment levies and 9 were capital levies.

Voters’ pamphlet pro/con arguments summary.

Providing voters with both sides of the issues is a fundamental principle of our democracy. Washington State’s current process is biased against providing contrarian views via con statements.

School districts are tasked by statute to find and select pro committee members and con committee members (up to 3 for each committee) for the voters’ pamphlet for their own measures. If they fail to find volunteers for either committee, then the county elections department has 2 or 3 days to try to quickly find volunteers after resolution submission deadlines. School districts usually give little effort in finding con committee members. County Elections departments also usually give little effort and they have limited time.

- 12 out of the 21 measures had pro statements.
- 5 out of the 21 measures had con statements.
- 3 out of the 5 con committees were found by the respective county after the school district failed.
- 2 out of the 5 con committees were found by the respective school district.

## Bond summary

## Levy summary

## Pro/Con committees for the voters’ pamphlet summary

Note: Pro/con committee member selection, along with measure resolutions, by school districts were due to their respective county auditor on August 2nd, 2022.

## Taxpayer cost impact estimate calculators

Calculator for the Columbia SD’s Measure

Calculator for the Dieringer SD’s Measure

Calculator for the East Valley SD’s Measure

Calculator for the Eastmont SD’s Measure

Calculator for the Ephrata SD’s Buses Levy Measure

Calculator for the Ephrata SD’s Capital Levy Measure

Calculator for the Grand Coulee SD’s Measure

Calculator for the Highline SD’s Measure

Calculator for the Inchelium SD’s Measure

Calculator for the Loon Lake SD’s Measure

Calculator for the Mabton SD’s Measure

Calculator for the McCleary SD’s Measure

Calculator for the Monroe SD’s Measure

Calculator for the North Beach SD’s Measure

Calculator for the Oroville SD’s Measure

Calculator for the Puyallup SD’s Measure

Calculator for the Reardan-Edwall SD’s Measure

Calculator for the Renton SD’s Measure

Calculator for the Southside SD’s Measure

Calculator for the Tonasket SD’s Measure

Calculator for the Union Gap SD’s Measure

## Calculator methodology

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:

Issaquah SD

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

Enrichment Levy amount to collect in 2023: $61,000,000

Sampler parcel’s 2023 tax for the Enrichment Levy: POF * (Enrichment 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