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