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

Contents

  • Summary
  • 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

Summary

In progress


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

Link to the sortable table of expected bonds

Sortable list of expected Enrichment Levy tax measures

Link to the sortable table of expected enrichment levies


Bond summary

In progress


Levy summary

In progress


Bond details

Kitsap County Bremerton SD

Bremerton SD bond totals chart Bremerton SD enrichment levy example parcel chart

Link to the interactive calculator


Levy details

Benton County Prosser SD

Prosser SD enrichment levy totals chart Prosser SD enrichment levy example parcel chart

Link to the interactive calculator


Chelan County Lake Chelan SD

Lake Chelan SD enrichment levy totals chart Lake Chelan SD enrichment levy example parcel chart

Link to the interactive calculator


Cowlitz County Longview SD

Longview SD enrichment levy totals chart Longview SD enrichment levy example parcel chart

Link to the interactive calculator


Cowlitz County Woodland SD

Woodland SD enrichment levy totals chart Woodland SD enrichment levy example parcel chart

Link to the interactive calculator


Grant County Moses Lake SD

Moses Lake SD enrichment levy totals chart Moses Lake SD enrichment levy example parcel chart

Link to the interactive calculator


Grant County Soap Lake SD

Soap Lake SD enrichment levy totals chart Soap Lake SD enrichment levy example parcel chart

Link to the interactive calculator


Lewis County Centralia SD

Centralia SD enrichment levy totals chart Centralia SD enrichment levy example parcel chart

Link to the interactive calculator


Lincoln County Reardan-Edwall SD

Reardan-Edwall SD enrichment levy totals chart Reardan-Edwall SD enrichment levy example parcel chart

Link to the interactive calculator


Mason County Mary M Knight SD

Mary M Knight SD enrichment levy totals chart Mary M Knight SD enrichment levy example parcel chart

Link to the interactive calculator


Pierce County Carbonado SD

Carbonado SD enrichment levy totals chart Carbonado SD enrichment levy example parcel chart

Link to the interactive calculator


Pierce County Clover Park SD

Clover Park SD enrichment levy totals chart Clover Park SD enrichment levy example parcel chart

Link to the interactive calculator


Pierce County Sumner SD

Sumner SD enrichment levy totals chart Sumner SD enrichment levy example parcel chart

Link to the interactive calculator


Spokane County Central Valley SD

Central Valley SD enrichment levy totals chart Central Valley SD enrichment levy example parcel chart

Link to the interactive calculator


Spokane County Cheney SD

Cheney SD enrichment levy totals chart Cheney SD enrichment levy example parcel chart

Link to the interactive calculator


Spokane County East Valley (Spokane) SD

East Valley (Spokane) SD enrichment levy totals chart East Valley (Spokane) SD enrichment levy example parcel chart

Link to the interactive calculator


Spokane County Liberty SD

Liberty SD enrichment levy totals chart Liberty SD enrichment levy example parcel chart

Link to the interactive calculator


Spokane County Medical Lake SD

Medical Lake SD enrichment levy totals chart Medical Lake SD enrichment levy example parcel chart

Link to the interactive calculator


Spokane County Riverside SD

Riverside SD enrichment levy totals chart Riverside SD enrichment levy example parcel chart

Link to the interactive calculator


Spokane County Spokane SD

Spokane SD enrichment levy totals chart Spokane SD enrichment levy example parcel chart

Link to the interactive calculator


Stevens County Chewelah SD

Chewelah SD enrichment levy totals chart Chewelah SD enrichment levy example parcel chart

Link to the interactive calculator


Stevens County Columbia (Stevens) SD

Columbia (Stevens) SD enrichment levy totals chart Columbia (Stevens) SD enrichment levy example parcel chart

Link to the interactive calculator


Thurston County Olympia SD

Olympia SD enrichment levy totals chart Olympia SD enrichment levy example parcel chart

Link to the interactive calculator


Whatcom County Blaine SD

Blaine SD enrichment levy totals chart Blaine SD enrichment levy example parcel chart

Link to the interactive calculator


Whatcom County Lynden SD

Lynden SD enrichment levy totals chart Lynden SD enrichment levy example parcel chart

Link to the interactive calculator


Whatcom County Meridian SD

Meridian SD enrichment levy totals chart Meridian SD enrichment levy example parcel chart

Link to the interactive calculator


Whatcom County Mount Baker SD

Mount Baker SD enrichment levy totals chart Mount Baker SD enrichment levy example parcel chart

Link to the interactive calculator


Yakima County Yakima SD

Yakima SD enrichment levy totals chart Yakima SD enrichment levy example parcel chart

Link to the interactive calculator


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