As analyses are completed, summary results will be provided on this page.
- Pro/con committee volunteers needed for the voters’ pamphlet
- Sortable list of expected Bond tax measures
- Sortable list of expected Enrichment Levy tax measures
- Bond summary
- Levy summary
- Bond details
- Levy details
- Calculator methodology
Pro/con committee volunteers needed for the voters’ pamphlet
For the February 13th 2024 election, 138 school districts are expected to run Enrichment Levy tax measures and 19 school districts are expected to run Bond tax measures. School districts, by state statute, are tasked with finding pro and con committee volunteers for the voters’ pamphlet for their own measures. Districts readily find pro committee members but rarely find con committee members. If school districts fail to find pro and/or con committee members, the county elections department will usually (but not always) make an attempt, over a day or two, to find volunteers.
Interested citizens (pro or con) have until December 15th 2023 to either volunteer through the school district or the county elections department. Up to 3 people can be on each committee. Different counties have different rules for volunteers. Some counties require (D)istrict area residency. Some require (C)ounty residency. Some have (N)o residency requirements.
Sortable list of expected Bond tax measures
Sortable list of expected Enrichment Levy tax measures
Kitsap County Bremerton SD
Benton County Prosser SD
Chelan County Lake Chelan SD
Cowlitz County Longview SD
Cowlitz County Woodland SD
Grant County Moses Lake SD
Grant County Soap Lake SD
Lewis County Centralia SD
Lincoln County Reardan-Edwall SD
Mason County Mary M Knight SD
Pierce County Carbonado SD
Pierce County Clover Park SD
Pierce County Sumner SD
Spokane County Central Valley SD
Spokane County Cheney SD
Spokane County East Valley (Spokane) SD
Spokane County Liberty SD
Spokane County Medical Lake SD
Spokane County Riverside SD
Spokane County Spokane SD
Stevens County Chewelah SD
Stevens County Columbia (Stevens) SD
Thurston County Olympia SD
Whatcom County Blaine SD
Whatcom County Lynden SD
Whatcom County Meridian SD
Whatcom County Mount Baker SD
Yakima County Yakima SD
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:
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