• Special Election - Tuesday, February 13, 2024

• Renewal/Replacement - Current levy expires in 2024

• Approximately 17% of the annual budget

• Four-Year Collection: 2025, 2026, 2027, & 2028

• Collection Amount:

• 2025 & 2026 - $2,600,000
• 2027 & 2028 - $2,750,000
• Rate /$1,000 (approximate):
• 2025 - $0.57
• 2026 - $0.54
• 2027 - $0.54
• 2028 - $0.52
• Four-year average rate is lower than current levy
• Benefits include learning, staffing, athletics, athletics activities, instructional supports, maintenance, and operations

• The election is February 13, 2024. Ballots are mailed approximately three weeks prior to election day.

• Ballots must be mailed (no postage required) or placed in the ballot box in the Orcas Island Senior Center parking lot by Election Day.

A school levy is a local property tax collected to help finance the educational programs and operations of public school. The EP&O Levy, formerly known as the Maintenance and Operations Levy, is a replacement levy that pays for items necessary for the day-to-day operations of our schools. It includes expenses that are not fully funded by the State.

The easiest way to remember the difference between a bond and a levy is that bonds are for building and levies are for learning. Bonds and levies provide schools with funds that must be used for specific purposes.

See two-minute video below:

Local levy funding allows us to provide a quality education for the children of our community, which goes beyond the minimum funding provided by the State.

The Renewal Educational Program & Operations Levy helps pay for:

• Essential staff such as classroom teachers, nurses, counselors, social workers, and administrators (these positions are not fully funded by the State)

• Educational programs like athletics, music, Art, farm to classroom, and district garden

• Educational support for students with special needs

• Career-readiness programs including opportunities for exploration, acceleration, science, technology, engineering, arts, and math (STEAM)

• Professional development for teachers, para educators, principals, and educational support staff

• Social emotional learning programs

• Daily operations to support safe, clean, healthy, and well-maintained school facilities and classrooms

No. Basic education funds from the state and federal government provide about 83% of the cost of basic education. If we want our children to be competitive for tomorrow’s job markets, we have to ensure they receive the same level of education that other students around the state receive (at the very least). The funds requested through this levy represent about 17% of our school’s projected budget.

State and federal dollars do not fully fund our district’s day-to-day operations. The district must rely on local taxpayers, through the Educational Programs and Operations Levy, to support hiring of staff, essential programs, textbooks, and materials and more for student learning and activities.

The federal and state funding our district receives must be spent in very specific ways and only meets 83% of our annual budget.

Yes, but the funding does not cover the actual costs of operating a school district. The Washington State Supreme Court decision on the McCleary lawsuit resulted in public school districts seeing a net funding increase in 2018. Even though the state increased the amount of funding it was providing to school districts, it also capped the amount of funding school districts can raise from local levies. The Washington State Legislature also applied restrictions to how the funding can be used. For local school districts, this means that levies have been significantly impacted.

The levy is the “other source.” Schools are limited by law as to where they can raise the money levies are the primary funding source allowed by law.

School districts are funded through state, federal, and local dollars. K-12 education is not fully funded by the State of Washington. As a result, all school districts rely on local, voter-approved funding measures to bridge the gap. Every four years, we ask voters to renew this levy.

The last levy election was August 2020. Like many school districts, Orcas operates the EP&O Levy on a four-year cycle. Levy elections are held every four years and are necessary to renew the expiring Educational Programs & Operations Levy. Orcas Island voters have a long history of supporting local levies.

Levies can be run for 1-6 years, but no longer. Permanent levies are not permitted by law. All levies expire and must be renewed in order to continue collecting taxes. OISD has been running four-year levies for the last decade or so, with the previous three levies (2012, 2016, and 2020) being stepped-rate levies.

A levy rate is the amount of property tax per $1,000 of assessed property value to fund a voter-approved levy amount. A levy rate of $1.00 means that for every $1,000 of property value, the owner of the property will have to pay $1.00 in taxes.

For districts with fewer than 40,000 full-time students, Educational Programs & Operations Levies are capped at the lesser of:

• $2.50 per $1,000 of assessed value

• $2,500 per full-time equivalent student, which is adjusted by inflation (OISD falls into this category due to the highly-assessed property values on Orcas Island)

OISD will run the EP&O Levy for a four-year term. This levy will be collected in 2025, 2026, 2027, and 2028.

The levy is not a new tax. It renews an expiring tax that provides local funding for critical needs not covered by state funding. The proposed collection is $2,600,000 for 2025 and 2026 and $2,750,000 for 2027 and 2028. The four-year average rate is lower than the current levy.

You can calculate your estimated tax for each year of the levy by dividing the assessed value of your property by 1,000 and then multiplying by the estimated levy rate in the chart above. Please keep in mind that the levy rate is an estimate.

The total amount collected typically increases every two years (just as it did with the expiring levy) due to increased costs over time, such as inflation.

Low-income seniors and people with disabilities may qualify for an exemption. To apply for this exemption, call the San Juan County Tax Exemptions Office at 360-378-2172 or visit the following link:

If property values go up, the tax rate is adjusted downward. The school district cannot collect more than the amount that has been approved by voters. Increases in property values do not generate more revenue for the school district.

Student learning and staffing represent the bulk of levy spending. Here’s a breakdown of how levy funds are allocated by category:

The EP&O Levy is 17% of our overall budget, and failure of the EP&O Levy would result in significant reductions in staff, programs, and services for students.

A school board may choose to run the same levy a second time within the same calendar year, in the event the first levy fails. The reality is that if it is voted down, difficult decisions will need to be made about facility maintenance, educational offerings, staffing levels, and student support.

Our district is hopeful that the Orcas Island community will continue to see the value of local funding and elect to continue their decades-long support.

No, the Orcas Island community has historically been very generous and supportive of the students, programs, staff, and maintenance of OISD, including levies. In fact, the last two levies passed with a yes percentage rate of 71% and 72%.

If you have questions or need additional information about the February 13, 2024 primary election, please contact us at (360) 376-2284 or ewebb@orcas.k12.wa.us. Watch for your ballot in the mail after January 26th. For information about your ballot or other general election information, you can reach San Juan County Elections at (360) 378-3357 .