2025 Levy Frequently Asked Questions

A levy supports school funding by providing local financial resources that supplement state and federal funding, which often fall short of fully covering the costs of running a school district. Levies are approved by voters and typically fund specific areas such as:

Day-to-Day Operations: Levies can cover unfunded operational expenses like teacher salaries, support staff, and classroom supplies.

Educational Programs: Levies often fund programs like extracurricular activities, arts and athletics, which is not fully supported by state funding.

Technology and Curriculum: Levy funds can be used to purchase updated technology, textbooks and other educational materials.

Maintenance and Facilities: Levies sometimes provide for building maintenance, safety improvements and facility upgrades that are not covered by state dollars.

Levies are a crucial part of a school district’s budget, allowing districts to maintain and enhance the quality of education for students.

Levies are local taxes that school districts collect to supplement state funding for various needs. Locally approved levies unlock levy equalization funds from the state. These funds are provided to districts that have passed local levies and have below average property valuations. Each type of levy serves a different purpose:

Capital Levy:

A capital levy funds long-term infrastructure and facility needs. This includes projects like building new schools, renovating existing buildings and upgrading technology. It may also be used for major repairs, such as fixing roofs or upgrading heating systems. Essentially, capital levies address big, physical investments that benefit the school district over many years.

EP&O Levy (Educational Programs & Operations Levy):

An EP&O levy, sometimes referred to as a maintenance and operations levy, supports daily operational expenses that aren’t fully covered by state funding. These expenses include teacher salaries, instructional materials, special programs (like arts, sports, and after-school activities), transportation costs and utilities. It covers ongoing, day-to-day costs that help schools run smoothly but aren’t part of long-term building or capital needs.

Transportation Levy:

A transportation levy is specifically designed to fund student transportation needs, such as buying new buses or upgrading the bus fleet, ensuring buses are safe and fuel-efficient or maintaining transportation infrastructure. It focuses on ensuring students have reliable, safe transport to and from school and school activities.

These levies are all voted on by the local community, and they provide crucial funding that helps school districts meet both immediate and long-term needs that state funding might not fully cover.

A school levy is necessary because state and federal funding often does not fully cover the costs of operating a school district and providing a quality education. Levies may be needed to cover:

• Funding Gaps: State and federal funding formulas don’t always meet the district's specific needs, leaving gaps that levies fill to maintain basic programs and services.
• Operational Costs: Costs for staffing and everyday operations are often higher than what the state funding provides. A levy ensures schools can continue running efficiently.
• Educational Programs: Many specialized programs, such as advanced placement courses, arts and extracurricular activities, are not fully funded by the state. A levy helps sustain these offerings.
• Facility Maintenance and Upgrades: Aging school buildings and equipment require regular maintenance and upgrades to ensure a safe and modern learning environment, which often requires additional funding through a levy.
• Technology and Learning Resources: As technology becomes more integral to education, levies are needed to provide schools with up-to-date tools, software and learning materials.
• Preparing for the Future: A levy can help school districts plan for future growth and ensure that facilities, programs and staff can accommodate increasing student populations.

Without a levy, school districts may face cuts to programs, increased class sizes, outdated resources and insufficient support for students and staff.

A levy is different from a bond in both its purpose and how the funds are used:

Purpose:

Levy: Levies are used to fund day-to-day operational expenses of a school district. This includes things like teacher training, educational programs, technology and maintenance of facilities.

Bond: Bonds are used for capital projects, such as building new schools, making major renovations to existing facilities or making large, long-term investments in infrastructure.

How Funds Are Raised:

Levy: Levies are funded through local property taxes, and they need voter approval. They are typically short-term (lasting a few years) and must be renewed by voters. Locally approved levies unlock levy equalization funds from the state. These funds are provided to districts that have passed local levies and have below average property valuations.

Bond: Bonds are like loans. The school district borrows money to pay for large projects and then repays that debt over time, usually over 10-30 years, through property taxes. Bonds also require voter approval.

Remember: "Levies are for learning; bonds are for building."

While levies support the everyday functioning of schools, bonds fund the construction or renovation of buildings and other long-term capital needs.

Although the financial specifics of the levy are still being reviewed, the need for funding is certain. The Ephrata School District plans to use levy dollars to fund:

• Athletics at EHS and EMS (roughly 1,100 participants in '23-'24 school year)
• Activities at ALL K-12 Schools (roughly 600 participants in '23-'24 school year)
• Elective Classes
• Instructional Technology
• Staff Training
• Unfunded College in the High School Expenditures
• Safety & Security
• Unfunded Materials, Supplies & Operating Costs

Approximately 10 percent of the Ephrata School District's budget comes from Educational Programs & Operation (EP&O) levy and Local Area Assistance Funds. These dollars are critical to maintaining certain programs and services that support more than 2,800 Ephrata students every day.

As shown in the graph below, roughly 79% of the Ephrata School District’s 2023-2024 $48 million budget is spent on staff to support Kids & Their Learning. (451 employees at the end of the 2023-2024 school year). 

Items of note included in "Items Purchased:"

• Insurance is up 54.88% over last year and utilities are up 11.48%
• 43.6% of Materials, Supplies and Operating Costs are not funded by the state and are funded by levy dollars.

* Capital outlay for a school district refers to funds allocated for the purchase, improvement or maintenance of long-term physical assets. These expenditures typically involve large-scale investments that benefit the district over an extended period. 

Non-Image Description of Ephrata School District Budget Breakdown

• Materials Supplies & Operating Costs: 7%

• Purchased Services: 14%

• Capital Outlay: 4%

• Certified Employee Salaries: 39%

• Classified Employee Salaries: 16%

• Employee Benefits: 20%

HISTORIC LEVY RATES

2029 (Proposed): $1.85
2028 (Proposed): $1.85
2027 (Proposed): $1.85
2026 (Proposed): $1.85
2025 (Approved): $2.03
2024 (Approved): $1.99
2023 (Approved): $1.94
2022 (Approved): $1.85

Enrollment in Ephrata Schools continues to increase year-on-year. As shown in the chart below, Full Time Equivalent (FTE) student numbers continue to exceed the number budgeted by Ephrata Schools. The District receives a basic education allotment from the state for each student enrolled. Additional students add to the financial health of the district. 

NOTE: The Ephrata School District traditionally underestimates FTE growth and overestimates expenditures during the budgeting process. This conservative financial practice is intended to protect the financial health of the district.

 The Ephrata School District receives the lowest percentage of its funding from local property taxes of all other districts in Grant County. In addition, Ephrata is well below the average for other districts in the state.This is important because it highlights the district's ability to maximize other funding resources while keeping the burden on local taxpayers as low as possible. 

The Ephrata School District pays the least amount per pupil among all school districts in Grant County and is well below the state average. This demonstrates the district's dedication to being fiscally responsible while still delivering high-quality education. By maximizing resources and operating efficiently, we ensure that taxpayer dollars are spent wisely.

The tax rates shared during a levy election are estimates based on projections of the district’s future assessed valuation. In Ephrata, for example, the school district estimated assessed valuation would increase by two percent in 2025 and by four percent in 2026, 2027, 2028 and 2029.

These projections help calculate estimated tax rates, but actual rates may vary if assessed valuations increase or decrease differently than expected.

No, a school district does not receive more levy funds when the assessed valuation increases. Here’s why: Levy funds are based on the total dollar amount approved by voters, not the assessed valuation of the district.

For example: If voters approve a levy of $11.5 million over four years, the district will receive $11.5 million regardless of whether property values increase or decrease during those four years.

If the assessed valuation increases, the tax rate per $1,000 of assessed value decreases, spreading the tax burden across a larger total property value.

If the assessed valuation decreases, the tax rate per $1,000 of assessed value increases to ensure the district still collects the total voter-approved levy amount.

To calculate “How much of my total tax bill goes towards Ephrata Schools?" Follow these easy steps:

1. Find your property’s assessed value: The tax bill is based on the assessed value of your home or property.
2. Calculate the amount going to Ephrata Schools: Multiply your home’s assessed value by the Ephrata Schools tax rate (per $1,000).

For example: If your home is assessed at $375,000 and the Ephrata School District's levy rate is $1.85 per $1,000 of assessed value, the calculation would be:

Amount for Ephrata Schools = (1,000 ÷ 375,000​) ×1.85 = 375×1.85 = 58.13

YES! Low-income senior citizens and disabled adults may qualify for tax exemptions. Please call the Grant County Assessor's Office at (509) 754-2011 or visit https://www.grantcountywa.gov/248/Assessor for more information.

YES! The Ephrata School District is considered a property-poor district, making us eligible for Local Effort Assistance (LEA) funding from the state. This program provides an additional $3.2 - $3.3 million annually in additional support, but only if the levy passes. That's more than we generate through local taxes.

The process to return unspent dollars from 2019 bond (called defeasance) is separate from the current levy proposal. 

In 2023, the Ephrata School Board approved the defeasement of the $6.2 million of state match monies remaining from the 2018 bond. Bond defeasement is a process that sets aside and invests the remaining bond dollars in escrow to ensure that the principle and interest payments on the bonds are guaranteed and can be made when the bonds come due. 

It is estimated that taxpayers will save roughly $8.1 million in taxes over the next 15 years. This translates to between $.16 and $.48 per $1,000 of assessed value, depending on the year. 

For more information about the bond defeasance process undertaken by Ephrata Schools, explore the following resources:

Press Release: Grant Elementary Improvements On Hold - School District Seeks to Defease Remaining Bond Dollars

Press Release: Ephrata School District to Host Public Hearing on Bond Defeasance

School Board Highlights: School Board Approves Defeasement of Remaining Bond Dollars

2019 Bond Frequently Asked Questions

Voters have consistently approved levies that pay for services and needs in our schools that not funded by state education dollars and bonds that maintain and enhance schools throughout the district. For additional information on past levies please see the 2019 Bond and Levy, 2021 Levy and 2022 Levy pages linked above.

February 11, 2025