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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 preschool and childcare, full-time counselors and paraeducators, and academic enrichment programs.

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:

  • Valley Early Learning Center (preschool, childcare, and before/after school care)
  • Full-time counselors (academic, social and emotional supports)
  • Enrichment programs such as art, music, drama, and field trips
  • Technology and security enhancements  
  • Support staff: librarian, paraeducators to assist in classrooms, lunchrooms, hallways and playgrounds
  • District nurse to meet students' basic health needs 
  • Athletics/extracurricular sports programs
  • Textbooks and teaching materials
  • Teachers needed to maintain smaller class sizes
  • Facility staff/custodians for building maintenance, repairs, and upgrades

 

What are current 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.

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.

LEARN MORE / RESOURCES
 

Historical Rates

YEAR

Maximum Levy Amount*

Estimated Tax Rate

2019

$152,000

$1.08/$1000

2020

$152,000

$1.00/$1000

2021

$152,000

$0.98/$1000

2022

$152,000

$0.93/$1000 (projected)


*The maximum levy amount does not change. The estimated tax rates could vary if assessed property values change more or less than estimates.