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Educational Programs and Operations (EP&O) Levy
Educational Programs and Operations (EP&O) Levy
For more than 30 years, the Valley residential community has invested in their schools by approving a local levy, which supports school programs and services that the state does not fund or fully fund as part of Basic Education Apportionment (BEA). We are proud of our schools and ability to provide services that benefit students and families, and hope Valley residents are too!
Historically, passage of the local levy has ensured the district also receives additional revenue from the state for levy equalization, called Local Effort Assistance (LEA funds). The combination of levy funds and LEA funds have a significant impact on the school district's annual budget and ability to provide services such as academic enrichment programs (art, music, drama, field trips), full-time counselors and paraeducators, registered nurse/healthcare services, athletics, and technology and security enhancements.
LEARN MORE ABOUT SCHOOL FUNDING: Levies are for LEARNING / Bonds are for BUILDINGS
Growing Education: What’s the Difference Between a LEVY and a BOND?
BONDS & LEVIES: The Seeds of School Funding
What is an EP&O levy?
Basic Education Apportionment (BEA) funding does not cover all the actual costs to operate a school district; local levies bridge the gap. The EP&O levy is a way for our community to provide support for basic educational needs and a well-rounded education for our students.
What is levy equalization?
Local Effort Assistance (LEA) is state matching money provided to districts that have passed local EP&O levies and that have below average assessed property valuations. Because property valuations between districts vary so widely, the state provides these "levy equalization" funds to enhance equity to locally determined enrichment programs and services for students in districts where property values are low. Districts must pass a local levy in order to be eligible to receive LEA funding.
The funding combination of Valley's levy and state Local Effort Assistance is an important element of the district's annual budget. Without local support and passage of a levy, the district would lose a significant amount of funding each year, resulting in cuts to district programs and staffing that will undoubtedly affect the quality of our students' educational experience.
What do the EP&O levy funds support?
The EP&O levy fund (in combination with LEA funds) supports nearly every area of students' day-to-day education:
- Full-time counselors (academic and mental health supports)
- Enrichment programs such as art, music, drama, and field trips
- Athletics/extracurricular sports programs
- Technology and security enhancements
- Support staff: librarian; paraeducators to assist in classrooms, lunchrooms, hallways and playgrounds
- District registered nurse to meet students' basic health needs
- Textbooks and teaching materials
- Teachers needed to maintain smaller class sizes
- Facility staff/custodians for building maintenance, repairs, and upgrades
What are current EP&O levy rates?
The Valley School District levy is one of the lower rates in the region, both when measured against other districts in the county compared to the county average and when compared to districts with similar property values in the state.
2023-2026 LEVY
The 2023-2026 four-year levy funding cycle ends in December 2026. This voter approved levy is generating $152,000 in local funds at the tax rate of approximately $0.92 per $1000 of assessed property value, with the state providing approximately $1,160,000 in matching LEA funds. In other words, for each dollar ($1.00) of levy funds the community provides, the state provides another $7.64 to the district.
2027-2030 REPLACEMENT LEVY
If approved, the 2027-2030 four-year levy funding cycle will continue at the previously approved rate of $0.92 per $1000 of assessed property value and generate approximately $223,837 for the district each year.*
Recently, the Washington State legislature reduced the amount of levy equalization funding, or Local Effort Assistance (LEA), for certain school districts, which will affect the amount of state funding contributed to our district. In the 2027-2030 four-year levy funding cycle, for every dollar ($1.00) the community provides, the state will provide approximately $5.30 in matching LEA funds, or an additional $800,000.
If the local levy ballot measure is not approved, the district will lose over $1 million dollars of educational funding each year.
*The maximum levy amount does not change. The estimated tax rates could vary if assessed property values change more or less than estimates.
You May Qualify for Property Tax Relief Programs
If you are a Senior Citizen (61 or older) or a person with a disability with your primary residence in Washington State, the Senior & Disabled Persons Exemption Program offers a reduction in property tax if you meet all ownership, residency, and income qualifications. There may be other exemptions and deferrals available to you if you meet the qualifications.