Levy

Double-Levy Failure Reduction Planning

Background – If the levies fail to pass on April 25, the district must adjust the budget to account for an approximately 20% decline in revenue in 2024.  Staff reductions would be done in accordance with collective bargaining agreements, and would take into account retirements, resignations, non-renewals and reductions in force procedures. Click here for a printable version of this double-levy failure reduction list.

Staff Categories	Positions	20% Reduction
Teachers, counselors and certified staff	202	-40
Paraeducators, custodians, bus drivers, secretaries & other classified staff	219	-44
DO and building leadership	23	-5
Coaches and advisors (fully funded by levy)	155	-155

Program and Service Reductions	Amount		Capital Levy Reductions	Amount
Extracurricular athletics, student clubs, & field trips*	$837,833		Tech 1:1 devices	$450,000
Fine arts	$2,006,277		Tech coaching position eliminated	$130,000
Summer school	$44,663		Teacher & classroom technology	$170,000
Preschool	$270,861		Software & network infrastructure	$100,000
Behavior & student interventions	$1,964,105		Technology staff reductions	$100,000
Professional development	$1,349,588		Postpone WHS roof project	$3,600,000
Campus security	$188,632		Delay security door improvements	$735,000
Operations and board set-asides (includes administrative reductions)	$2,231,377		Delay ADA accessible entrances	$275,000
Instructional student supports	$1,699,390		Keep worn out flooring	$280,000
			Delay boiler replacements	$760,000
*includes transportation costs for these events			Delay repairs for heating & A/C controls	$550,000

• BUDGET PLANNING UPDATE TO BOARD OF DIRECTORS – March 14, 2023
• BUDGET AND STAFFING UPDATE TO BOARD OF DIRECTORS – February 28, 2023
• LEVY RATES AND OPTIONS PRESENTATION TO BOARD OF DIRECTORS – February 21,2023

The Washougal School Board of Directors has approved a replacement Enhanced Programs & Operations Levy and Capital Levy on the April 25, 2023 ballot during a special meeting on February 21, 2023.  These levies are not new taxes – they replace two expiring levies that local property owners are already paying.

ENHANCED PROGRAMS & OPERATIONS LEVY

Washougal voters will be asked to consider a replacement Enhanced Programs and Operations Levy (EP&O) to fund services and operations not funded by the state or federal government.  These services include:

• Instructional Support
  • Librarians, secretaries, paraeducators, textbooks, curriculum, food service, AVID program, community programs including Spanish Speaking Family Nights, preschool, and the Drug Free Communities grant match
• Student Learning & Staffing
  • Art & music, Advanced Placement, Highly Capable Program, professional development & training, substitute teachers, classified staff substitutes, special education teachers and support staff, English Language Learner support, teachers above state funded levels to keep class sizes lower
• Athletics & Activities
  • School athletics, coaches, advisors, performing arts programs, extra-curricular activities, transportation
• Operations & Maintenance
  • Custodians, grounds staff, maintenance staff, utilities, supplies, equipment, fuel, vehicles
• Health & Safety
  • Security staff, counselors, nurses, Family Community Resource Coordinators

The EP&O Levy will be assessed at $1.99 per thousand of assessed value for tax years 2024, 2025, and 2026.  The levy is projected to generate $9,500,000 in 2024, $10,500,000 in 2025, and $11,500,000 in 2026.

If the replacement EP&O Levy is approved, Washougal will expand its educational offerings so the district can know, nurture, and challenge all students to rise!  Starting in 2025, levy funds will:

• Increase Science, Technology, Engineering, Art and Math (STEAM) opportunities
• Increase visual and performing arts opportunities

CAPITAL LEVY FOR TECHNOLOGY, HEALTH, AND SAFETY

Technology Levy dollars pay for the district’s 1:1 initiative, up-to-date computers and devices, classroom instructional technology, professional development and coaching, technology infrastructure and staffing, and digital curriculum and software.

Starting in 2025, as bond collections decrease, the proposed Capital Levy will increase by a corresponding amount to fund some additional projects. If approved, the Capital levy would be assessed at $0.21 per thousand of assessed value for tax year 2024, $0.84 per thousand in 2025, and $0.85 in tax year 2026.  The levy would collect $950,000 in 2024, $3,950,000 in 2025, and $4,150,000 in tax year 2026.

The additional funds would be used to replace the roof at Washougal High School, improve security at our schools, improve ADA access for main entrances, update carpet and vinyl flooring in schools, and install more efficient heating systems and controls.

It has been 25 years since most of our schools were last remodeled. These additional projects planned within the Capital Levy will help us preserve the community’s investment in great school facilities, and help ensure these schools last to serve another generation of Washougal’s students.

WHAT DOES THIS COST TAXPAYERS?

If approved by voters, the EP&O levy will cost property owners $1.99 per thousand, and the Capital Levy will cost $0.21 per thousand in 2024.  This will lower the EP&O levy rate from the $2.14 that was approved by voters in 2020. The chart below shows the rate per thousand for  state levy for schools, the EP&O levy, the tech levy, and our school construction bond over time.

Starting in 2025, as bond collections decrease, the capital levy will increase by the same amount to fund some health and safety improvements.  This includes a new high school roof, improved entrances with better security and ADA access, carpet and vinyl flooring replacements, and installation of more efficient heating systems and controls. If the replacement capital levy is approved by voters, these projects can be funded without increasing the overall tax rate, keeping  tax rates stable and consistent across all three years.

HOW MUCH WILL IT COST ME?

An owner of a $539,000 home (the average sale price for a home in Washougal) would pay about $1,185.80 per year, or $98.82 per month for both levies. This is lower than 2022, and about a $2 per month change from 2023 to 2024 if approved by voters.

To calculate your estimated tax for the combined rates in 2024, use this formula:

(assessed home value)  multiplied by $2.20 then divide by 1,000 = annual amount

INTERACTIVE TAX COMPARISON TOOLCompare your 2023 and 2024 taxes if the levies are approved

ARE THERE TAX EXEMPTIONS?

Yes, disabled persons and those over 61 years of age may be eligible for a tax exemption.  For information about these programs, contact the county assessor’s office for your county.  Clark County Assessor is at 564-397-2391 or Skamania County Assessor at 509-427-3720.

WHY ARE THERE TWO LEVIES? 

Each levy funds a different kind of work.  The EP&O levy funds programs and staffing.  The Capital Levy funds facilities improvements for health and safety, and keeps our technology up-to-date. The two levies work together to keep students Safe, Warm, and Secure!

THE PROPOSED CAPITAL LEVY WOULD COLLECT ADDITIONAL TAX DOLLARS .  WHY DOESN’T THAT INCREASE TAX RATES?  

As Capital Levy rates increase, the bond tax rates decrease by an equal amount, resulting in a consistent and predictable tax rate. These are not new taxes, and overall tax rates are predicted to stay the same.

When planning the 2015 bond, leadership built in several opportunities for a future bond in the payment structure. The bond payments will stair-step down starting in 2025.  We do not currently have a need to run a bond.  Starting in 2025, as bond collections decrease, the capital levy will increase by the same amount to fund some health and safety improvements.  This includes a new high school roof, improved entrances with better security and ADA access, carpet and vinyl flooring replacements, and installation of more efficient heating systems and controls.  These proactive measures would preserve the life of our buildings and protect the community’s investment. This change is illustrated in the graphic, where the green bar in 2025 and 2026 gets smaller, and the blue bar increases by the same amount.

DID THE DISTRICT LEAVE MONEY ON THE TABLE BY NOT COLLECTING IMPACT FEES?

No! The district can’t legally collect impact fees right now.  Impact fees are for building new buildings.  We have plenty of room in our schools for our students at this time.  If we get more students in the future and need to add more classrooms, we would start collecting impact fees again.

HOW DID THE DISTRICT DEVELOP THE COST RANGE FOR THE WHS ROOF PROJECT?

In fall 2021, the district worked with The Garland Company, a roofing consultant, to get an assessment of the school roofs to help with future budgeting.  The consultant looked at both the WHS roof as well as the roof at Cape and Canyon Creek, both of which were about the same age.

The Garland Company, let the District know that the WHS roof could last a couple more years if the district did some patching and repairs, but that the shingles were nearing their end of life.  The Garland Company provided an estimated cost for the project, based on the current market and scope of work. This $3.6 million project cost was used in the development of the Capital Levy resolution.

At the same time, The Garland Company let us know that the Cape Horn-Skye and Canyon Creek roof was in much worse shape than the WHS roof, and was going to need to be completed first. As a reference, the Cape Horn-Skye and Canyon Creek project was completed in August 2022 for a total of $1.369 million.

The school board authorized using the Capital set aside for roofing to complete the Cape Horn-Skye and Canyon Creek roof project following a competitive bidding process. The Cape Horn-Skye and Canyon Creek Request For Proposal (RFP) process included required public notice, and followed the procurement process outlined in WSD board policy.   The project was approved by the board in February of 2022 with West Coast Roofing completing the work, which took place during July and August 2022.

Prior to the process above, the district got an estimate from a roofing contractor, Interstate Roofing. The district asked for a rough price for a project of this size for board information.  The rough estimate did not include any needed repairs, permitting, sales tax, or prevailing wage requirements for public works.  This estimate was only good for 30 days, and the pricing does not reflect the supply chain disruptions, workforce issues, and  inflation in cost that has happened since it was issued.

This rough estimate did not include the following information:

1. The estimate specifies that it did not include sales tax
2. It is a 30-day estimate that expired in nearly two years ago, and did not include any guess as to future costs
3. The estimate does not include requirements for prevailing wages
4. The estimate does not include any permitting or other requirements for public works projects
5. The estimate does not include any of the cost for needed repairs to the plywood roof deck, fascia boards, or flashing.

When the district has resources to fund the roofing project, we will follow a competitive bidding process that complies with Board policy and Washington State public works project laws for a project of this size.

WHAT’S THE DIFFERENCE BETWEEN BONDS AND LEVIES?

Voters approved a bond in 2015. An easy way to remember the difference between bonds and levies is that bonds are for building, and levies are for learning.  The bond funded construction of the Jemtegaard Middle School replacement, and the new Columbia River Gorge Elementary, as well as the Transportation facility and the new Excelsior building at WHS.  School bonds are used to fund large construction projects, like new schools, or major remodels. The district does not have a need to build new schools in the next few years, so our capital levy will create capacity to do some needed facility improvements to keep our schools in great shape and protect the communities investment in excellent learning spaces.

WHAT POSITIONS DOES THE LEVY FUND?

The levy funds staffing above what the state provides funding for.  This includes additional counselors, librarians, and Special Education teachers.  It also pays for additional paraeducators, secretaries, security staff, grounds and maintenance, bus drivers, technology staffing, substitute teachers, and school nurses.

DIDN’T WE JUST VOTE ON THIS?

Voters did not approve the pair of levies that were included in the February 14, 2023 election.  After reviewing feedback from the community collected via a survey, and considering the cuts that would be needed to operate without the levies, the board has placed the levies on the April 25 ballot.

WHEN CAN I VOTE?

Ballots are due by April 25, 2023.  Washougal voters will receive ballots by mail in early April.  Voters can return completed ballots by mail or using a Clark County Elections dropbox or Skamania County Elections dropbox.

Note:

• If voting by mail, ballots must be postmarked no later than Election Day;
• If using a drop box, ballot must be turned in by 8 pm on Election Day;
• If returned in person to the Elections Office, it must be received by 8 pm on Election Day.

WHAT IF I DON’T RECEIVE MY BALLOT?

Ballots for most voters were mailed on April 7.  Any voter who has not yet received their ballot should contact their county elections office, or visit the votewa.gov website.  Voters can print a replacement ballot and certification to participate. Voters can return completed ballots by mail or using a Clark County Elections dropbox or Skamania County Elections dropbox.

• Clark County Voters can contact the Clark elections office at 564-397-2345, or by email at [email protected]
• Skamania County Voters can contact the Skamania elections office at 509-427-3730 by email at [email protected]

ADDITIONAL INFORMATION

For more information about school district funding, please contact Director of Business and Operations Kris Grindy at 360-954-3003, or contact the Washougal School District at 360-954-3000.

Future tax rates are estimates and may fluctuate due to changes in property assessments and area growth.