# School District Measures November 7th 2023

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

## Contents

- Summary
- Bond summary
- Levy summary
- Taxpayer cost impact estimate calculators for the levies
- Taxpayer cost impact estimate calculators for the bonds
- Enrichment levy amounts charts
- Capital levy amounts charts
- Bond amounts chart
- Bond schedules
- County voters’ pamphlet rules summary
- Pro/Con committees for the voters’ pamphlet summary
- Analyses of the bond cost analyses presented by districts
- Analyses of the enrichment levy cost analyses presented by districts
- An analysis of the King County Tax Transparency Tool (TTT)
- Calculator methodology

## Summary

For the November 7th, 2023 election, across the state:

- There are 7 bond measures.
- There is 1 enrichment levy.
- There are 2 capital levies.

## Bond summary

## Levy summary

In progress

## Taxpayer cost impact estimate calculators for the levies

Calculator for the Kent SD’s Enrichment and Capital Levy Measures

Calculator for the Skykomish SD’s Capital Levy Measure

Calculator for the Steilacoom SD’s Capital Levy Measure

## Taxpayer cost impact estimate calculators for the bonds

Calculator for the Enumclaw SD’s Bond Measure

Calculator for the Fife SD’s Bond Measure

Calculator for the Hood Canal SD’s Bond Measure

Calculator for the Napavine SD’s Bond Measure

Calculator for the South Kitsap SD’s Bond Measure

Calculator for the South Whidbey SD’s Bond Measure

Calculator for the South Whidbey Parks and Recreation’s Bond Measure

Calculator for the Union Gap SD’s Bond Measure

## Enrichment levy amounts charts

## Capital levy amounts charts

## Bond amounts charts

## Bond schedules

In progress

## County voters’ pamphlet rules summary

In progress

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

In progress

Note: Pro/con committee member selection, along with measure resolutions, by school districts were due to their respective county auditor on August 1st, 2023.

## Analyses of the bond cost analyses presented by districts

In progress

## An analysis of the King County Tax Transparency Tool (TTT)

An analysis of the King County Tax Transparency Tool (TTT)

## Calculator methodology

For these property tax impact estimate calculators, a Proportional Obligation Factor (POF) method was used.

Using the 2023 Total District Assessed Value (AV), the POF of the sample parcel was calculated:

POF = (2023 Sample Parcel AV) / (2023 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:

Centralia SD

Total District AV for 2023: $4,131,948,094

Sampler parcel AV for 2023: $350,000

POF for 2023 assumed to be the same for years 2023 - 2025: $350,000 / $4,131,948,094 = 8.471E-05

Enrichment Levy amount to collect in 2024: $6,700,000

Sampler parcel’s 2024 tax for the Enrichment Levy: POF * (Enrichment Levy amount to collect in 2024) = 8.471E-05 * $6,700,000 = $568

Similarly for the year 2025

Enrichment Levy amount to collect in 2025: $7,600,000

2025 tax = 8.471E-05 * $7,600,000 = $644