Replacement Educational Programs & Operations (EP&O) Levy – Information for the Community

Concrete School District is providing the following information to help community members understand the proposed replacement Educational Programs & Operations (EP&O) Levy and how it fits into the district’s overall funding structure.

Background

In 2024, voters approved two two-year levies:

  • A Capital Projects Levy to address safety and security needs, and
  • A replacement EP&O Levy to support day-to-day district operations

Both levies expire at the end of 2026. The School Board has placed a four-year replacement EP&O Levy on the ballot to avoid a funding gap and provide budget stability.

Why the District Has a Levy

State funding covers only the minimum level of services defined as basic education. Many services families expect from schools are either underfunded or not funded at all by the state. Based on current projections, levy funding is expected to provide up to 18% of the district’s operating revenue, depending on the year and the final adopted budget.

Local levy funding helps bridge the gap between what the state provides and the actual cost of operating schools and supporting students.

Programs and Services Supported by the Levy

The Educational Programs & Operations (EP&O) levy helps fund programs and services that are not fully funded—or not funded at all—by the state’s basic education program, and helps bridge gaps where state funding does not cover actual costs.

Levy funding supports staffing and student services not fully funded by the state, including health services, school psychologists, mental health counselors, special education service providers, paraeducators, student support staff, and operational staff such as custodial, maintenance, grounds, and technology support.

Levy funds also support extracurricular and enrichment opportunities not considered basic education, including music programs, Career & Technical Education (CTE) clubs, middle school athletics, high school sports, and community education programs. In addition, levy funding helps cover transportation costs, facilities and deferred maintenance, curriculum and professional development, food service operations (including kitchen equipment and operation of the Community Eligibility Provision meal program), and technology infrastructure such as devices, software, licensing, and network connectivity.

Dollar amounts and percentages may vary from year to year based on enrollment, state funding, and the final adopted district budget.

Estimated Levy Revenue

Based on current projections, the proposed replacement EP&O levy could generate approximately:

  • $2.15 million in 2027
  • $2.25 million in 2028
  • $2.37 million in 2029
  • $2.52 million in 2030

The district’s total operating budget is approximately $12 million, though that amount may change each year based on enrollment and state funding.

Estimated Cost to Property Owners

The proposed levy rate is $1.38 per $1,000 of assessed property value, or $138 per $100,000.

For example:

  • A home assessed at $100,000 would pay about $138 per year
  • A home assessed at $300,000 would pay about $414 per year
  • A home assessed at $500,000 would pay about $690 per year

Property taxes are based on assessed value, not market value, and individual amounts may vary.

District Financial Health and Why a Levy Is Still Needed

According to the Washington State Auditor’s Office, Concrete School District’s financial health is rated Good on all 7 out of 7 financial indicators used by the state to evaluate school district finances. This rating reflects balanced budgets, responsible financial management, and compliance with statewide fiscal standards. The district’s finances are stable, transparent, and regularly reviewed.

Strong financial health does not mean the district is fully funded. It means the district is responsibly managing the funds it receives. State funding for public schools is largely enrollment-based and limited to what the state defines as basic education, which does not fully fund many of the programs, services, and operational costs required to operate schools day to day.

Local levy funding is necessary to bridge the gap between state funding and the actual cost of providing student programs and services. Even with careful budgeting, grant funding, and cost controls, the district cannot replace levy revenue without significant reductions to staffing, transportation, special education services, athletics, and other programs that are not fully funded by the state.

The district’s positive financial health demonstrates that the request for a replacement EP&O levy is not the result of poor financial management, but rather reflects the reality of how public schools in Washington are funded and the role local levies play in maintaining educational programs and services for students.

Financial health information for all school districts is publicly available through the State Auditor’s Financial Intelligence Tool (FIT): https://portal.sao.wa.gov/FIT/explore/government/2016

2027-2030 EP&O Replacement Levy FAQs

    What the Levy Funds

    Local levy dollars support vital programs and services for students not covered under “basic education” or underfunded by the state. Despite a State Supreme Court order, even “basic education” is not fully funded. In Concrete School District, grant funds are also used to bridge this gap.

    Local levy dollars impact how well the district can operate facilities and educational programs. These include special education, the arts, gifted learners, multilingual learners, safety and building maintenance, technology, curriculum, para-educators, athletics, clubs, transportation, and more.

    Why is it listed as a replacement levy?

    Replacement levies in Washington State generally include (1) approval of the ballot title by the county attorney, (2) a reasonably level estimated tax rate for voters, and (3) the ability to maintain the staffing, programs, and services in the prior levy.

    Concrete School District’s proposed replacement levy meets all of these criteria. It is important to know that Washington State requires that its state-mandated cost of living adjustments and benefits apply to all staff, including levy-funded staff. To maintain the existing services, the dollars collected each year are adjusted to reflect increased property values, maintaining a level estimated tax rate and sustaining the promised services for students.

    Levy Rates

    The maximum levy rate for Washington State is $2.50 per $1000 of assessed value. The current levy rate for Concrete School District is $1.4055 for 2025, well below the maximum rate.

    What is the estimated rate per $1,000

    • 2027: $1.38
    • 2028: $1.38
    • 2029: $1.38
    • 2030: $1.38
    What is the tax impact?

    The replacement educational and operational levy totals an average of $2.322 million annually for the four years. Based on current assessed home values, the approximate rate per $1,000 is $1.38. The district will collect the levy amount, and the rate per $1,000 will be adjusted based on property values. Example cost per home price are:

    • A home assessed at $100,000 would pay $138 per year
    • A home assessed at $300,000 would pay $414 per year
    • A home assessed at $500,000 would pay $690 per year
    What is the levy amount collected by the district?

    To help provide budget context, Concrete School District’s annual operating budget is approximately $12 million, though the total budget can change from year to year based on enrollment, state funding, and other factors. The proposed replacement Educational Programs & Operations (EP&O) Levy would generate local funding over four years as follows:

    • 2027: $2,150,000
    • 2028: $2,250,000
    • 2029: $2,370,000
    • 2030: $2.520,000
    Doesn't the district already get more levy money because of more students?

    No. The levy is a flat dollar amount collected regardless of student enrollment. We slightly increase the levy amount each year for inflation. By doing this, it keeps our rate per $1,000 relatively flat. In fact, over the past three levies, taxpayers have paid less than the advertised rate. However, that could change depending on our assessed property values.

    Doesn't the district already get more levy money because of increased property values?

    No. The levy is a flat dollar amount collected regardless of assessed property values.

    Is anyone exempt from having to pay the levy?

    Yes. There are some property tax exemptions for senior citizens, disabled individuals, and widows/widowers of veterans. There are also deferments available for other property owners. Details about how to qualify for these programs are available from the Department of Revenue.

    Didn't we just pass a school levy?

    The last levy election was in February of 2024 and lasted for two years.

    Is this levy in addition to our current levy?

    No. It replaces the current levy, which expires at the end of 2026. The new levy would start in January 2027.

    What will the new levy pay for?

    This is not a new levy. It’s a replacement of the current levy that expires at the end of the 2026 calendar year. It will continue to support the same programs and services in Concrete School District.

    What is basic education?

    Basic education is the minimum educational program the State of Washington is constitutionally required to fund. The Legislature defines what is included in basic education, and the state provides funding only for that minimum level of services. Basic education funding covers:

    • A minimum number of instructional days and hours
    • A minimum level of staffing
    • Part of the cost of special education services
    • Part of the cost of English language (multilingual) learner services
    • Limited services for students who are below or above academic standards
    • Approximately 70% of student transportation costs
    • A limited amount of funding for supplies and instructional materials

    Anything beyond these minimum requirements—such as smaller class sizes, expanded student supports, full transportation costs, athletics, extracurricular activities, additional special education services, utilities, insurance, and many staff positions—is not fully funded by the state and must be supported by local funding, such as levies.

    Why do we have a levy?

    The levy for Concrete School District helps pay for all of the programs and services the state does not consider to be “basic education” and helps bridge the gap for many programs that are underfunded. 12.5% of the district budget comes from the levy.

    The state underfunds services such as special education and support for health and safety. The levy supplements these services. Electives, activities & athletics, advanced programs, and more are not considered “basic education” and require levy funding.

    How do I register to vote?

    You can now register online, by mail, or in-person to vote. More details are available at Vote.org

    Programs and Services

    The Educational Programs & Operations (EP&O) levy helps fund programs and services that are not fully funded—or not funded at all—by the state’s basic education program and helps bridge gaps where state funding does not cover actual costs. Based on current projections, levy funding is expected to provide approximately 18–21% of the district’s operating revenue, or about $2.15–$2.52 million per year, depending on the year and final adopted budget.

    Levy funding supports staffing and student services not fully funded by the state, including health services, school psychologists, mental health counselors, special education service providers, paraeducators, and student support staff, as well as operational staff such as custodial, maintenance, grounds, and technology support.

    Levy funds also support extracurricular and enrichment opportunities not considered basic education, including music, Career & Technical Education (CTE) clubs, middle school athletics, high school sports, and community education programs. In addition, levy funding helps cover transportation costs, facilities and deferred maintenance, curriculum and professional development, food service operations (including kitchen equipment and the Community Eligibility Provision meal program), and technology infrastructure such as devices, software, licensing, and network connectivity.

    Dollar amounts and percentages may vary from year to year based on enrollment, state funding, and the final adopted district budget.