School District Property Tax Levies Collections

Transcription

1 School District Property Tax Levies 2007 Collections Dr. Terry Bergeson State Superintendent of Public Instruction August 2007

2 School District Property Tax Levies 2007 Collections Prepared by Steve Shish, Supervisor, Apportionment Payments, Basic Education Funding Debra Crawford, Executive Assistant, Financial Resources School Apportionment and Financial Services Office of Superintendent of Public Instruction Calvin W. Brodie, Director Dr. Terry Bergeson Superintendent of Public Instruction Catherine Davidson, Ed.D. Chief of Staff Jennifer Priddy Assistant Superintendent, Financial Resources August 2007

3 Office of Superintendent of Public Instruction Old Capitol Building P.O. Box Olympia, WA For more information about the contents of this document, please contact: Steve Shish, OSPI Phone: To order more copies of this document, please call LEARN (I ) or visit our Web site at Please refer to the document number below for quicker service: This document is available online at: This material is available in alternative format upon request. Contact the Resource Center at (888) , TTY (360) The Office of Superintendent of Public Instruction is committed to equal opportunity in all programs, activities and employment, and to full compliance with federal and state laws that prohibit discrimination on the basis of race, ethnicity, national origin, sex, sexual orientation, religion, military status, age or disability.

4 TABLE OF CONTENTS Executive Summary... i Levy History Table 1 - Excess General Fund Levy Election History Graph - Excess General Fund Levy Election Results... 1 Table 2 - History of Certified Excess General Fund Levies Graph - State Average Excess General Fund Levy Rate... 2 Table 3 - Excess General Fund Levy Revenue as a Percent of Total Revenue... 3 Graph - Excess General Fund Levy Revenue as a Percent of Total Revenue... 3 Table 4 - School District Bond Issue Election Results... 4 Graph - Dollar Amounts Passed and Failed... 5 Graph - Number of Districts Submitting Bond Issues... 5 Table 5 - Levy Authority, Rollbacks, and Local Effort Assistance History Levy Election Results Report 1463-GFSUM Excess General Fund Levy Submissions 2007 Summary... 7 Report 1463-GF Excess General Fund Levy Submissions for Collection in Report 1463-BI Bond Issue Submissions 2006 Election Year Report 1463-TVF Transportation Vehicle Fund Levy Submissions 2006 Election Year Report 1463-CP Capital Project Fund Levy Submissions 2006 Election Year Actual 2007 Levies by Fund Report Property Tax Rates and Certified Levies by Fund Supplemental Excess General Fund Levy Information Report 1061 Analysis of Excess General Fund Levies Collectible in Report Levy Authority, Rollbacks, and Local Effort Assistance State Summary Report Levy Authority, Rollbacks, and Local Effort Assistance... 38

5 EXECUTIVE SUMMARY BACKGROUND Article 7 of the State Constitution and chapter RCW give school districts authority to levy local property taxes. The voters of the school district must approve such levies. School district levies are of four fund types: Excess general fund levies are one to four-year levies used for day-to-day operations of the school. Such levies are also known as maintenance and operation (M&O) levies. Debt service fund levies are multi-year levies used to pay principal and interest on general obligation bonds sold to finance school construction and remodeling. Voter approval of a bond issue authorizes the sale of bonds and the levy of taxes over the life of the bonds, which is often 15 to 30 years. Tax revenues are deposited in the debt service fund. Transportation vehicle fund levies are one or two-year levies used to pay for school buses or other school transportation needs. Capital project fund levies are one to six-year levies used to pay for school construction or remodeling. School districts may run a levy for a particular fund only two times in a calendar year. Unsuccessful levies may be resubmitted in subsequent years. Local effort assistance is state money paid to eligible districts to match excess general fund levies. These payments help school districts with above-average tax rates due to low property valuations. LEVY HISTORY Tables and graphs on pages 1 6 summarize school levy history since Tables 1 3 summarize excess general fund levies. Table 4 summarizes bond issue election results. Table 5 summarizes levy authority, rollbacks, and local effort assistance history. Table 1 - The number of districts passing 2007 excess general fund levies increased by four, to 275 districts. The number of districts that tried but failed to pass a levy decreased to 4 districts. The total dollar amount of approved levies is $1.460 billion. Table 2 - The statewide average excess general fund levy rate per $1,000 decreased from $2.13 the prior year to $1.94. The levy per student increased from $1,400 in the prior year to $1,471. Table 3 - This table displays excess general fund levies as a percent of total school district revenues. The percent decreased from percent in to percent in i

6 Table 4 - Bond issue levy submissions and approvals increased from $1.012 billion in submissions the prior year to $4.373 billion and increased from $355 million in approvals the prior year to $2.549 billion. Table 5 - Levy authority increased 3.1 percent from $1.540 billion in the prior year to $1.588 billion. The number of districts eligible for local effort assistance (LEA) increased by three to 235 and the eligible amount increased from $186 million to $202 million. The districts receiving LEA increased by six to 217, and the amount received increased 8.7 percent from $179.5 million to $195.1 million. LEVY ELECTION RESULTS The Report 1463 series shows detailed election results for the four fund types. Comments on Report 1463-GF Report 1463-GF shows results of elections held in 2003, 2004, 2005, and 2006 for excess general fund levies collectible in Voter approval requires either total votes of at least 40 percent of votes cast in the last general election and at least 60 percent yes votes, or if total votes are less than 40 percent, yes votes of at least 24 percent (60 percent of 40 percent) of votes cast in the last general election. The number of districts submitting levies was 279. The number of districts with successful levies was 275. The number of districts not submitting an excess general fund levy to the voters was 17. Levy election data for these reports came from county auditors reports. The tax rate shown in dollars per thousand was an estimate when the election was held. Actual tax rates are shown in Report Comments on Report 1463-BI Report 1463-BI shows the results of bond issue elections held in Voter approval of a bond issue permits the school district to issue general obligation bonds, which will be repaid by debt service fund levies made over the life of the bonds. For example, a bond issue approved in 2006 may result in debt service levies in calendar years 2007 through Voter approval requires at least 60 percent yes votes and total votes of at least 40 percent of votes cast in the last general election. Bond issues totaling $4.373 billion were submitted and $2.549 billion (58 percent) received voter approval. Of the 48 districts submitting bond issues, 27 districts (56 percent) were successful. ii

7 Comments on Report 1463-TVF Report 1463-TVF shows the results of transportation vehicle fund levy elections held in Transportation vehicle fund levies are deposited in the transportation vehicle fund and used for purchase and repair of pupil transportation vehicles (mostly school buses). Voter approval requirements are the same as excess general fund levies. In 2006, thirteen districts submitted transportation vehicle fund levies totaling $14 million. Thirteen districts passed levies totaling $11 million. Comments on Report 1463-CP Report 1463-CP shows the results of capital project levy elections held in 2006 for collection in 2007 through Capital project levies must be used for construction, modernization, or remodeling of school facilities. Capital project levies for up to six years may be approved at a single election. Voter approval requirements are the same as for bond issues. In 2006, 22 districts submitted capital project levies totaling $239 million. Nineteen districts passed levies totaling $230 million for collection in 2007 through ACTUAL 2007 LEVIES BY FUND Report 2010 shows actual tax rates and levy amounts certified for collection in 2007 for all four types of levies. The state average and highest tax rates are as follows: General Debt Transport. Capital Total Fund Service Vehicle Projects Average Tax Rate ($/1000) $3.40 $1.94 $1.22 $0.01 $0.23 Highest Tax Rate ($/1000) $7.68 $5.63 $3.63 $0.60 $1.05 The tax rates shown on this report are actual rates used by county assessors as reported to the Department of Revenue. Certified levy amounts are those certified to county commissioners in the fall of 2006 for collection in calendar year Total excess general fund levies certified for collections in 2007 are $29.9 million less than the amount approved by voters as shown in Report 1463-GF. Differences are shown by district on attached Report Most of the difference is due to the levy lid that limits the dollar amount of general fund levies. Tax rates and certified levy amounts for debt service levies are those calculated by county assessors for collection in 2007 for payment of principal and interest on outstanding bonds. Certified 2007 debt service fund levies include levies approved by voters prior to 2006 as well as those shown in Report 1463-BI. iii

8 SUPPLEMENTAL EXCESS GENERAL FUND LEVY INFORMATION Comments on Report 1061 Report 1061 shows assessed valuations and tax rates for 2007 excess general fund levies as reported by county assessors to the Department of Revenue (DOR). 1 Certified levy amounts were reported to the Office of Superintendent of Public Instruction (OSPI) by educational service districts (ESDs). Additional columns provide analysis of levy valuations and certified levies per full-time equivalent (FTE) student. SUMMARY Avg. for Avg. Dists Range All Districts with Levies High Low Tax Rate ($/1000) $1.94 $1.96 $5.63 $0.46 * Levy Valuation Per Pupil *** $757,886 $762,147 $8,494,706 $23,667 ** Certified Levy Per Pupil *** $1,471 $1,497 $4,636 $78 * * Range for districts with levies. ** Range for all districts. *** Pupils are measured in terms of full-time equivalents. Comments on Report 2030 Report 2030 shows how the levy lid law (RCW ) affected 2007 levy collections. Forty-eight districts had to reduce or rollback 2007 levies by a total of $29.9 million due to the levy lid. The middle two columns on Report 2030 show each school district s levy authority percent and actual levy percent. The levy authority percent for 205 districts is 24 percent. There are 91 districts that have been grandfathered at a levy authority between 24 and 34 percent. The actual levy percent is calculated by adding the district s certified levy and LEA allocation and dividing the result by the district s levy base (adjusted for transfers). About 94 percent of all students reside in school districts levying 15 percent or more of their levy base. About 86 percent of all students reside in school districts levying more than 20 percent of their levy base. About 37 percent of all students reside in school districts levying more than 24 percent of their levy base. Report 2030 also shows 2007 local effort assistance. LEA, also known as levy equalization, is state matching money paid to eligible districts. To be eligible, a district must have a tax rate for a hypothetical 12 percent levy in excess of the statewide average 12 percent levy rate. (This rate is $1.197/1000 in 2007.) In determining 12 percent levy rates, assessed values are adjusted to 100 percent of market value using the county- 1 Levy assessed valuations include property valuations plus the greater of one-half timber assessed valuations (1/2 TAV) or 80 percent of the 1983 timber roll. Property valuations have been reduced by the amount of senior citizen exemptions. iv

9 indicated ratios determined by the DOR. The last column on Report 2030 shows each district s 12 percent levy rate. For the 2007 calendar year, local effort assistance allocations are funded at 100 percent of the formula amount. Of the state s 296 school districts, 235 are eligible for LEA in Of the 235 eligible districts, 203 receive the maximum LEA. Fourteen eligible districts assessed less than $1.197/1000 and therefore qualify for only a portion of the maximum possible matching money. Eighteen eligible districts did not pass an excess general fund levy and therefore receive no LEA. QUESTIONS Questions relating to Report 1463 may be directed to Debra Crawford at (360) All other questions should be directed to Steve Shish at (360) The agency TTY number is (360) v

10 State of Washington Superintendent of Public Instruction Table 1 Excess General Fund Levy Election History Collections ==FINAL LEVY APPROVALS=== ===FINAL LEVY FAILURES=== NO LEVY SUBMITTED Collection $$$ # of FTE** $$$ # of FTE** # of FTE** Year Amount* Districts Students Amount* Districts Students Districts Students 1975 $299,119, ,305 $29,216, , , ,207, , ,641, , , ,946, ,883 47,735, , , ,913, ,431 32,493, , , ,377, ,630 15,024, , , ,472, ,929 5,579, , , ,689, ,846 5,878, , , ,455, ,838 9,455, , , ,988, ,245 10,830, , , ,073, ,121 9,440, , , ,100, ,291 3,166, , , ,386, ,266 4,989, , , ,300, ,073 1,673, , , ,875, ,990 1,902, , , ,634, ,032 12,021, , , ,242, , , , , ,523, ,327 3,478, , , ,863, ,228 10,409, , , ,306, ,063 7,368, , , ,954, ,245 3,633, , , ,041, ,903 58,324, , , ,318, ,039 12,089, , , ,789, ,065 3,765, , , ,604, ,124 15,047, , , ,765, ,969 38,481, , , ,030,873, ,408 1,268, , , ,088,088, ,412 13,438, , , ,143,919, ,501 3,533, , , ,212,816, ,886 1,907, , , ,268,819, , , , ,317,841, ,829 3,338, , , ,380,248, ,744 3,947, , , ,459,700, ,904 16,940, , ,493 * Levy election results are those reported to OSPI by county auditors. ** FTE students for are October full-time equivalent (FTE) students for the prior calendar year. FTE students for are annual average resident FTE students for the prior school year. Excess General Fund Levy Election Results Dollars in Millions Graph Levy Collection Year Voter Approved Final Failures Page 1

11 State of Washington Superintendent of Public Instruction Table 2 History of Certified Excess General Fund Levies Collections =================================ALL DISTRICTS================================= Collection Special Levy Certified FTE Assessed Levy Rate Levy Year Assessed Value Levy Students* Value/FTE $/1000 Per Student 1975 $42,102,530,625 $299,119, ,254 $55,599 $7.10 $ ,720,451, ,401, ,255 60, ,628,300, ,308, ,132 68, ,171,788, ,997, ,984 80, ,943,834, ,017, ,443 90, ,465,689, ,858, , , ,298,621, ,100, , , ,632,338, ,986, , , ,240,878, ,743, , , ,517,105, ,477, , , ,530,580, ,243, , , ,665,001, ,900, , , ,914,216, ,857, , , ,389,416, ,752, , , ,640,469, ,518, , , ,122,370, ,531, , , ,088,939, ,251, , , ,446,716, ,403, , , ,662,868, ,946, , , ,587,971, ,784, , , ,748,277, ,351, , , ,961,781, ,709, , , ,501,379, ,880, , , ,549,016, ,987, , , ,370,987, ,972, , , ,891,342,161 1,011,793, , , , ,809,026,285 1,048,450, , , , ,021,739,578 1,099,723, , , , ,889,825,032 1,172,630, , , , ,143,521,495 1,230,268, , , , ,408,582,574 1,278,350, , , , ,010,368,816 1,352,377, , , , ,625,482,962 1,429,760, , , ,471 * FTE students for are October full-time equivalent (FTE) students for the prior year. Beginning in 1986, FTE students are annual average resident FTE students for the school year ending in the prior calendar year. $9.00 $8.00 $7.00 State Average Excess General Fund Levy Rate Per $1,000 of Assessed Valuation Dollars Per $1,000 Assessed Valuation $6.00 $5.00 $4.00 $3.00 $2.00 $1.00 $ Levy Collection Year Page 2

12 State of Washington Superintendent of Public Instruction Table 3 Excess General Fund Levy Revenue as a Percent of Total Revenue (Dollars in Thousands) Fiscal Total Excess Levy Year* Revenue** Revenue*** Percent $994,472 $320, % ,095, , % ,174, , % ,388, , % ,554, , % ,822, , % ,908, , % ,943, , % ,033, , % ,238, , % ,401, , % ,500, , % ,819, , % ,027, , % ,287, , % ,614, , % ,082, , % ,385, , % ,734, , % ,932, , % ,170, , % ,415, , % ,636, , % ,873, , % ,062, , % ,361, , % ,739,204 1,024, % ,081,049 1,069, % ,306,750 1,138, % ,477,686 1,203, % ,744,513 1,255, % ,139,545 1,317, % ,727,381 **** 1,384,737 **** 15.87% * School fiscal years end on August 31 except prior to 1978, when they ended on June 30. ** Total revenues are from Report F-196. *** Includes portions of two levy collection years. Includes levy revenue from timber excise tax. **** Budgeted revenues are shown for Excess General Fund Levy Revenue as a Percent of Total Revenue Percent of Total Revenue School Fiscal Year-End Page 3

13 State of Washington Superintendent of Public Instruction Table 4 School District Bond Issue Election Results Election Years Election ==========FIRST SUBMISSIONS=========== =========SECOND SUBMISSIONS========== Year --Voter Approved- --Levy Failures-- --Voter Approved--- --Levy Failures-- $$$ # Dists. $$$ # Dists. $$$ # Dists. $$$ # Dists ,705, ,265, , ,900, ,303, , ,893, ,843, ,093, ,239, ,642, ,783, ,437, ,098, ,817, ,926, ,885, ,854, ,300, ,071, ,248, ,425, ,839, ,889, ,538, ,257, ,503, ,408, ,666, ,133, ,364, ,337, ,303, ,759, ,550, ,668, ,750, ,577, ,759, ,362,776, ,085, ,776, ,918, ,910, ,712, ,790, ,212,749, ,555, ,790, ,550, ,754, ,900, ,555, ,904, ,244, ,500, ,042, ,937, ,433, ,303, ,809, ,252, ,930, ,500, ,960, ,013, ,011, ,500, ,273, ,139, ,065, ,715, ,200, ,542, ,794, ,235, ,832, ,112, ,800, ,300, ,077, ,940, ,910, ,950, ,633, ,767, ,755, ,490, ,215, ,926, ,871, ,304,723, ,590,376, ,925, ,557,000 4 Election TOTAL SUBMISSIONS ==TOTAL APPROVED== ===TOTAL FAILED=== PERCENT APPROVED Year # of # of # of # of $$$ Districts $$$ Districts $$$ Districts $$$ Districts ,220, ,705, ,515, % 57.7% ,722, ,525, ,196, % 51.7% ,818, ,082, ,736, % 54.2% ,319, ,783, ,535, % 39.1% ,482, ,702, ,780, % 62.7% ,045, ,548, ,496, % 56.4% ,728, ,377, ,351, % 61.3% ,710, ,169, ,541, % 58.3% ,391,765, ,668, ,097, % 69.7% ,349,546, ,300, ,245, % 41.5% ,831,621, ,759, ,226,862, % 51.4% ,316, ,686, ,630, % 50.0% ,807,885, ,038,345, ,769,539, % 50.0% ,011, ,450, ,561, % 33.3% ,383,690, ,404, ,286, % 38.0% ,137,483, ,240, ,243, % 50.0% ,341,643, ,752, ,890, % 58.3% ,798, ,513, ,285, % 44.4% ,105,120, ,854, ,265, % 60.0% ,570,537, ,542, ,994, % 51.5% ,937,045, ,006,632, ,412, % 47.1% ,936,877, ,987, ,068,890, % 54.5% ,646, ,388, ,257, % 41.9% ,012,013, ,215, ,797, % 53.6% ,372,582, ,548,648, ,823,933, % 56.3% NOTES: In the columns labeled FIRST SUBMISSIONS and SECOND SUBMISSIONS, a district submitting multiple bond issues at the same election may be counted as both voter approved and failed. In the columns labeled TOTAL APPROVED, a district with both approved and failed submissions is counted as approved. In the columns labeled TOTAL FAILED, a district with both successful and failed submissions is not included in the number of districts; however, the district's failed submissions are included in the dollar amount of failed submissions (column $$$). Election results are those reported to OSPI by county auditors. Page 4

14 State of Washington Superintendent of Public Instruction Table 4 - Graphs School District Bond Issue Election Results Dollar Amounts Passed and Failed Millions of Dollars Election Year Passed Failed Number of Districts Submitting Bond Issues Number of Districts Election Year Passed Failed Page 5

15 State of Washington Superintendent of Public Instruction Table 5 Levy Authority, Rollbacks, and Local Effort Assistance History Collections Collection Levy ==== Levy Rollbacks === ========= Local Effort Assistance ============ Year Authority ---- Eligible Districts Districts Receiving LEA- $$$ # Dists. $$$ # Dists. $$$ # Dists. $$$ ,542,331 Not Available ,011, ,564, ,650, ,094, ,299, ,173, ,305, ,030, ,713, ,534, ,768, ,451, ,748, ,610, ,115, ,359, ,853, ,230, ,140, ,170, ,593, ,967, ,692, ,690, ,564, ,607, ,590, ,609, ,971, ,349, ,028,257, ,909, ,366, ,040, ,061, ,617, ,694, ,360, ,096,159, ,793, ,299, ,593, ,161,686, ,079, ,348, ,447, ,183,426, ,637, ,595, ,373, ,227,147, ,196, ,056, ,807, ,304,948, ,186, ,560, ,495, ,377,813, ,551, ,729, ,319, ,417,415, ,491, ,072, ,301, ,539,828, ,909, ,577, ,494, ,587,624, ,940, ,276, ,059,613 NOTES: Levy authority is the maximum excess general fund levy permitted by RCW , the Levy Lid Law. The levy authority maximum rate was reduced by 2 percentage points for 1998 levies. This accounts for the reduction in levy authority for Levy rollbacks occur when a district collects less than voters have approved. Local effort assistance (LEA) is state matching money paid on levies in districts with high tax rates due to low assessed valuations. Districts eligible to receive LEA money must pass a levy in order to receive LEA money. LEA began in 1989 and was only partially funded that year. Page 6

16 State of Washington Superintendent of Public Instruction Report 1463-GFSUM School District Excess General Fund Levy Submissions 2007 Collection Year Summary 1. Dollar amount of levies submitted 1/ a. First-time submissions $1,474,756,963 b. Second-time submissions $289,234,639 c. Third-time submissions $6,729,159 d. Fourth-time submissions $333, Number of districts submitting levies a. First-time submissions 279 b. Second-time submissions 51 c. Third-time submissions 9 d. Fourth-time submissions 1 e. Enrollment of districts submitting levies 2/ 969,455 (This represents 99.7 percent of total statewide enrollment) 3. Dollar amount of approved levies 1/ $1,459,700, Number of districts with approved levies 275 Enrollment of districts with approved levies 2/ 954,904 (This represents 98.2 percent of total statewide enrollment) 5. Dollar amount of final levy losses 3/ 4/ $16,940, Number of districts with final levy loss 3/ 4 Enrollment of districts with final levy loss 2/ 14,550 (This represents 1.5 percent of total statewide enrollment) 7. Number of districts not submitting levies 17 Enrollment of districts not submitting levies 2/ 2,493 (This represents 0.3 percent of total statewide enrollment) 2006 Election Year Summary for Collection Total Success Failure Year of Collection Districts 5/ # Amount # Amount ,019,481, ,890, ,069,326, ,587, ,469, ,509, ,547, ,987, / All dollar amounts are based on the amount of the levies submitted to the voters. The amount certified to the county commissioners for collection may be a lesser amount. 2/ Based upon resident full-time equivalent (FTE) students for / Includes districts that failed in their first attempt and did not make a second attempt. 4/ Dollar amount is the highest amount submitted. 5/ Districts submitting multiple issues may be shown here both as successes and failures. OSPI/SAFS Page 7 8/3/2007

17 State of Washington Superintendent of Public Instruction Report 1463-GF School District Excess General Fund Levy Submissions for Collection in 2007 County =Election= Tax Rate Levy Levy Final % Yes School District # Date $/1000 Success Failure Failure Votes *** Adams Co. Asotin Co. Benton Co. Chelan Co. Clallam Co. Clark Co. Columbia Co Washtucna 1 Feb , % Benge 1 Nov , % Othello 1 Feb ,004, % Lind 1 Feb , % Ritzville 1 Feb , % Clarkston 1 Feb ,599, % Asotin-Anatone 1 Feb , % Kennewick 1 Feb ,700, % Paterson 1 Feb , % Kiona-Benton 1 Feb ,462, % Finley 1 Feb ,340, % Finley 2 Apr ,297, % Prosser 1 Feb ,014, % Prosser 2 Apr ,955, % Richland 1 Feb ,300, % Manson 1 Feb , % Entiat 1 Feb , % Lake Chelan 1 Feb ,637, % Cashmere 1 Feb ,390, % Cascade 1 Feb ,958, % Cascade 1 Feb , % Wenatchee 1 Mar ,878, % Port Angeles 1 Feb ,536, % Port Angeles 2 May ,536, % Crescent 1 Feb , % Crescent 2 May , % Crescent 3 Mar , % Crescent 4 May , % Sequim 1 Feb ,801, % Cape Flattery 1 Feb , % Quillayute Valley 1 Feb , % Vancouver 1 Feb ,500, % Hockinson 1 Feb ,205, % La Center 1 Feb ,885, % Green Mountain 1 Feb , % Green Mountain 2 Apr , % Washougal 1 Feb ,275, % Evergreen 1 Feb ,357, % Camas 1 Feb ,248, % Battle Ground 1 Feb ,761, % Battle Ground 2 May ,179,958 *** 59.00% Battle Ground 2 May ,117,079 *** 56.00% Ridgefield 1 Feb ,775, % Dayton 1 Feb , % OSPI/SAFS Page 8 8/3/2007

18 State of Washington Superintendent of Public Instruction Report 1463-GF School District Excess General Fund Levy Submissions for Collection in 2007 County =Election= Tax Rate Levy Levy Final % Yes School District # Date $/1000 Success Failure Failure Votes *** Cowlitz Co. Douglas Co. Ferry Co. Franklin Co. Garfield Co. Grant Co. Grays Harbor Co Longview 1 Mar ,230, % Toutle Lake 1 Feb , % Castle Rock 1 Feb ,320, % Kalama 1 Mar ,243, % Woodland 1 Mar ,246, % Kelso 1 Mar ,786, % Orondo 1 Feb , % Bridgeport 1 Feb , % Palisades 1 Feb , % Eastmont 1 Feb ,255, % Eastmont 2 Apr ,255, % Mansfield 1 Feb , % Waterville 1 Feb , % Curlew 1 Apr , % Republic 1 Feb , % Republic 2 Apr , % Republic 3 Feb , % Pasco 1 Feb ,900, % North Franklin 1 Feb ,995, % North Franklin 2 Feb ,590, % Kahlotus 1 Feb , % Pomeroy 1 Feb , % Wahluke 1 Feb ,050, % Quincy 1 Feb ,375, % Quincy 2 Apr ,375, % Warden 1 Feb , % Warden 2 Apr , % Coulee-Hartline 1 Feb , % Soap Lake 1 Feb , % Royal 1 Feb , % Moses Lake 1 Feb ,646, % Ephrata 1 Feb ,520, % Wilson Creek 1 Feb , % Grand Coulee Dam 1 Feb , % Aberdeen 1 Feb ,405, % Hoquiam 1 Feb ,068, % North Beach 1 Feb ,333, % McCleary 1 Feb , % Montesano 1 Feb ,400, % Elma 1 Feb ,440, % Elma 2 Feb ,107, % Elma 3 Apr ,107, % Taholah 1 Nov , % Quinault 1 Feb , % Cosmopolis 1 Feb , % OSPI/SAFS Page 9 8/3/2007

19 State of Washington Superintendent of Public Instruction Report 1463-GF School District Excess General Fund Levy Submissions for Collection in 2007 County =Election= Tax Rate Levy Levy Final % Yes School District # Date $/1000 Success Failure Failure Votes *** Grays Harbor Co. (cont.) Island Co. Jefferson Co. King Co. Kitsap Co. Kittitas Co Wishkah Valley 1 Feb , % Ocosta 1 Feb ,262, % Oakville 1 Feb , % Oakville 2 Apr , % Oak Harbor 1 Mar ,924, % Coupeville 1 Feb ,935, % South Whidbey 1 Feb ,465, % Queets-Clearwater 1 Mar , % Brinnon 1 Mar , % Quilcene 1 Feb , % Chimacum 1 Feb ,864, % Port Townsend 1 Feb ,300, % Seattle 1 Feb ,000, % Federal Way 1 Feb ,000, % Enumclaw 1 Feb ,710, % Mercer Island 1 Feb ,400, % Highline 1 Feb ,550, % Highline 2 Apr ,550, % Vashon Island 1 Mar ,161, % Renton 1 Feb ,800, % Skykomish 1 Nov ,000 *** 43.26% Bellevue 1 Feb ,038, % Tukwila 1 Mar ,135, % Riverview 1 Feb ,700, % Auburn 1 Feb ,100, % Tahoma 1 Feb ,500, % Snoqualmie Valley 1 Feb ,600, % Issaquah 1 Feb ,800, % Shoreline 1 Feb ,500, % Lake Washington 1 Feb ,000, % Kent 1 Feb ,300, % Northshore 1 Feb ,000, % Bremerton 1 Feb ,123, % Bainbridge 1 Feb ,600, % North Kitsap 1 Feb ,350, % Central Kitsap 1 Feb ,610, % South Kitsap 1 Feb ,104, % Damman 1 Apr , % Easton 1 Feb , % Easton 2 Apr , % Thorp 1 Feb , % Thorp 2 Apr , % Ellensburg 1 Feb ,189, % Kittitas 1 Feb , % Cle Elum-Roslyn 1 Feb ,350, % OSPI/SAFS Page 10 8/3/2007

20 State of Washington Superintendent of Public Instruction Report 1463-GF School District Excess General Fund Levy Submissions for Collection in 2007 County =Election= Tax Rate Levy Levy Final % Yes School District # Date $/1000 Success Failure Failure Votes *** Klickitat Co. Lewis Co. Lincoln Co. Mason Co. Okanogan Co Centerville 1 Feb , % Trout Lake 1 Feb , % Glenwood 1 Feb , % Klickitat 1 Feb , % Goldendale 1 Feb ,595, % Goldendale 2 Apr ,595, % White Salmon 1 Feb ,675, % Lyle 1 Nov , % Napavine 1 Feb , % Vader 1 Feb , % Vader 2 May ,000 *** 58.87% Evaline 1 May , % Mossyrock 1 Feb , % Morton 1 Feb , % Morton 2 Apr , % Morton 3 Feb , % Adna 1 Feb , % Winlock 1 Feb , % Boistfort 1 Feb , % Toledo 1 Feb , % Onalaska 1 Feb , % Pe Ell 1 Feb , % Chehalis 1 Feb ,917, % White Pass 1 Feb ,070, % Centralia 1 Feb ,900, % Sprague 1 Feb , % Reardan 1 Feb , % Almira 1 Feb , % Creston 1 Feb , % Odessa 1 Feb , % Wilbur 1 Feb , % Harrington 1 Feb , % Davenport 1 Feb , % Southside 1 Feb , % Grapeview 1 Feb , % Shelton 1 Feb ,666, % Mary M. Knight 1 Feb , % Pioneer 1 Feb ,550, % North Mason 1 Feb ,863, % Hood Canal 1 Feb , % Nespelem 1 Mar , % Omak 1 Feb ,287, % Omak 2 Apr ,287, % Okanogan 1 Feb , % Brewster 1 Feb , % Brewster 2 May , % Brewster 3 Feb , % OSPI/SAFS Page 11 8/3/2007

21 State of Washington Superintendent of Public Instruction Report 1463-GF School District Excess General Fund Levy Submissions for Collection in 2007 County =Election= Tax Rate Levy Levy Final % Yes School District # Date $/1000 Success Failure Failure Votes *** Okanogan Co. (cont.) Pacific Co. Pend Oreille Co. Pierce Co. San Juan Co. Skagit Co Pateros 1 Feb , % Methow Valley 1 Feb ,100, % Tonasket 1 May , % Oroville 1 Feb , % Ocean Beach 1 Feb ,141, % Ocean Beach 2 Apr ,141, % Raymond 1 Feb , % South Bend 1 Feb , % Naselle-Grays River 1 Feb , % Willapa Valley 1 Feb , % North River 1 Nov , % Newport 1 Feb , % Cusick 1 Mar , % Cusick 2 Apr , % Cusick 3 Mar , % Selkirk 1 Feb , % Steilacoom Hist. 1 Feb ,813, % Puyallup 1 Feb ,300, % Tacoma 1 Feb ,880, % Tacoma 2 Apr ,002, % Carbonado 1 Feb , % University Place 1 Feb ,723, % Sumner 1 Feb ,000, % Sumner 2 Apr ,000, % Dieringer 1 Feb ,265, % Orting 1 Feb ,825, % Clover Park 1 Feb ,020, % Clover Park 2 Apr ,020, % Peninsula 1 Feb ,529, % Franklin Pierce 1 Feb ,810, % Bethel 1 Feb ,480, % Bethel 2 Apr ,480, % Eatonville 1 Feb ,920, % Eatonville 2 Apr ,920, % White River 1 Feb ,000, % White River 2 Apr ,000, % Fife 1 Feb ,600, % Orcas 1 Feb ,001, % Lopez 1 Feb , % San Juan 1 Feb ,735, % Concrete 1 Feb , % Burlington-Edison 1 Feb ,700, % Sedro-Woolley 1 Feb ,916, % Sedro-Woolley 2 Feb ,100, % Anacortes 1 Feb ,700, % Anacortes 2 Feb ,939, % OSPI/SAFS Page 12 8/3/2007

22 State of Washington Superintendent of Public Instruction Report 1463-GF School District Excess General Fund Levy Submissions for Collection in 2007 County =Election= Tax Rate Levy Levy Final % Yes School District # Date $/1000 Success Failure Failure Votes *** Skagit Co. (cont.) Snohomish Co. Spokane Co. Stevens Co La Conner 1 Feb ,275, % Conway 1 Feb , % Mount Vernon 1 Feb ,336, % Everett 1 Feb ,500, % Lake Stevens 1 Feb ,933, % Mukilteo 1 Feb ,800, % Edmonds 1 Feb ,400, % Arlington 1 Mar ,764, % Arlington 2 Apr ,764, % Marysville 1 Feb ,612, % Index 1 May , % Monroe 1 Mar ,800, % Monroe 2 Apr ,800, % Snohomish 1 Mar ,966, % Snohomish 2 Apr ,966, % Lakewood 1 Mar ,706, % Lakewood 2 Apr ,706, % Sultan 1 Feb ,237, % Sultan 2 May ,237, % Darrington 1 Mar , % Granite Falls 1 Mar ,004, % Stanwood-Camano 1 Mar ,480, % Spokane 1 Mar ,000, % Orchard Prairie 1 May , % Great Northern 1 Mar , % Nine Mile Falls 1 Mar ,995, % Medical Lake 1 Mar , % Mead 1 Mar ,800, % Central Valley 1 Mar ,645, % Freeman 1 Mar ,097, % Cheney 1 Mar ,610, % East Valley 1 Mar ,085, % Liberty 1 Mar ,001, % West Valley 1 Mar ,700, % West Valley 2 May ,700, % Deer Park 1 Mar ,382, % Riverside 1 Mar ,725, % Onion Creek 1 Mar , % Chewelah 1 Mar , % Valley 1 Feb , % Colville 1 Mar ,223, % Colville 2 May ,223,599 *** 58.73% Loon Lake 1 Mar , % Loon Lake 2 May , % Loon Lake 3 May , % Summit Valley 1 Sep , % Summit Valley 2 Nov , % Summit Valley 3 Feb , % OSPI/SAFS Page 13 8/3/2007

23 State of Washington Superintendent of Public Instruction Report 1463-GF School District Excess General Fund Levy Submissions for Collection in 2007 County =Election= Tax Rate Levy Levy Final % Yes School District # Date $/1000 Success Failure Failure Votes *** Stevens Co. (cont.) Thurston Co. Wahkiakum Co. Walla Walla Co. Whatcom Co. Whitman Co Columbia 1 Feb , % Mary Walker 1 Feb , % Mary Walker 2 Apr , % Northport 1 Sep , % Kettle Falls 1 Mar , % Kettle Falls 2 May , % Yelm 1 Feb ,970, % Yelm 2 Apr ,970, % North Thurston 1 Feb ,600, % Tumwater 1 Feb ,050, % Olympia 1 Feb ,950, % Rainier 1 Feb ,020, % Griffin 1 Feb ,400, % Rochester 1 Feb ,240, % Rochester 2 Apr ,240, % Rochester 3 Feb ,131, % Tenino 1 Feb ,081, % Wahkiakum 1 Feb , % Dixie 1 Feb , % Dixie 2 May , % Walla Walla 1 Feb ,278, % College Place 1 Feb ,730, % College Place 2 Apr ,730, % Touchet 1 Feb , % Columbia 1 Mar ,700, % Waitsburg 1 Feb , % Prescott 1 Feb , % Bellingham 1 Feb ,000, % Ferndale 1 Mar ,500, % Blaine 1 Feb ,175, % Lynden 1 Mar ,390, % Meridian 1 Feb ,930, % Meridian 2 Apr ,930, % Nooksack Valley 1 Feb ,150, % Mount Baker 1 Feb ,119, % Lacrosse 1 Mar , % Lamont 1 Feb , % Tekoa 1 Mar , % Pullman 1 Feb ,645, % Colfax 1 Mar , % Palouse 1 Mar , % Garfield 1 Mar , % Steptoe 1 Mar , % Colton 1 Mar , % Endicott 1 Mar , % Rosalia 1 Feb , % OSPI/SAFS Page 14 8/3/2007

24 State of Washington Superintendent of Public Instruction Report 1463-GF School District Excess General Fund Levy Submissions for Collection in 2007 County =Election= Tax Rate Levy Levy Final % Yes School District # Date $/1000 Success Failure Failure Votes *** Whitman Co. (cont.) Yakima Co St. John 1 Mar , % Oakesdale 1 Mar , % Union Gap 1 Feb , % Naches Valley 1 Feb ,650, % Yakima 1 Feb ,927, % East Valley 1 Mar ,898, % Selah 1 Feb ,616, % Selah 2 Apr ,806, % Mabton 1 Feb , % Grandview 1 Feb , % Sunnyside 1 Feb ,422, % Toppenish 1 Mar , % Highland 1 Feb ,026, % Highland 2 Apr , % Granger 1 Feb , % Zillah 1 Feb , % Wapato 1 Feb , % Wapato 2 Apr , % West Valley 1 Feb ,900, % Mount Adams 1 Nov , % Mount Adams 2 Nov , % State Total: $1,459,700,998 $311,353,622 *** Indicates the highest dollar amount attempted by a school district that made one or more attempts but failed to pass a 2007 levy. Four districts had final levy failures totaling $16,940,636. OSPI/SAFS Page 15 8/3/2007

25 State of Washington Superintendent of Public Instruction Report 1463-BI School District Bond Issue Submissions 2006 Election Year County ==Election== Levy Levy % Yes School District # Date Success Failure Votes Benton Co Kiona-Benton 1 May-06 8,500, % Clark Co Ridgefield 1 May-06 49,500, % Ridgefield 1 May-06 7,500, % Franklin Co Pasco 1 Feb-06 83,432, % Grant Co Warden 1 Feb-06 7,950, % Grays Harbor Co Montesano 1 Feb-06 14,500, % Quinault 1 May , % Island Co Oak Harbor 1 May-06 54,000, % King Co Federal Way 1 Feb ,000, % Federal Way 2 Nov ,000, % Highline 1 Mar ,000, % Issaquah 1 Feb ,870, % Shoreline 1 Feb ,500, % Lake Washington 1 Feb ,000, % Kent 1 Feb ,000, % Northshore 1 Feb ,000, % Kitsap Co Bainbridge 1 Mar-06 45,000, % Kittitas Co Ellensburg 1 Sep-06 42,000, % Lewis Co Vader 1 Feb-06 2,800, % Vader 2 May-06 2,800, % Mossyrock 1 Feb-06 6,000, % Mossyrock 2 May-06 6,000, % Adna 1 Sep-06 7,249, % Pe Ell 1 Feb-06 2,745, % Pacific Co Willapa Valley 1 Feb-06 9,929, % Willapa Valley 2 May-06 6,600, % Pierce Co Tacoma 1 Feb ,000, % University Place 1 Feb-06 86,000, % Sumner 1 Feb-06 88,591, % Dieringer 1 Feb-06 10,025, % Dieringer 2 Apr-06 10,025, % Orting 1 Feb-06 29,500, % Clover Park 1 Feb-06 65,000, % Bethel 1 Feb ,000, % Bethel 2 Apr ,000, % Eatonville 1 Mar-06 38,400, % White River 1 Feb-06 6,900, % Skagit Co Burlington-Edison 1 Sep-06 74,000, % OSPI/SAFS Page 16 8/3/2007