Like most larger districts in Washington, Kent is a recipient of ESSER funding from the Federal government.  However, according to federal regulations, this funding is to support expenditures “intended to prevent, prepare for, or respond to the COVID-19 pandemic.”  According to the same regulation, these funds are initially available for obligation only through September of 2023. 

While the ESSER funds are targeted to a specific purpose, our Educational Programs and Operations (EPO) levy is maintenance and operations to support our basic day-to-day operations.   The levy supports our operational expenses exist before or after federal assistance is made available. 

The EPO levy is critical to maintaining our program of services for students and is the foundation of our long-term financial stability in the Kent School District. Our EPO levy makes up approximately 16 percent of our current revenue. Levy failure would mean significant reductions in staff, programs, and services for students.

Over time, as property values rise and fall in a community, the same tax rate may in fact yield different total tax dollar obligations for a homeowner. 

The district cannot collect more than the approved maximum, even if property values go much higher.   

For this upcoming Proposition 1 in February 2021, KSD has sought the same flat maximum dollar amount.  Therefore, regardless of what property values do during this period, this district is only authorized to collect the same maximum amount as the voter-approved levy in 2020.

Proposition 1 is a two-year Renewal Educational Programs and Operations (EP&O) levy to support educational programs and operations expenses. This proposition would authorize the District to levy excess taxes, as an enrichment levy in place of an expiring levy, upon all taxable property within the District, for support of the District’s General Fund educational programs and operations expenses.

It maintains funding for safety and security, career-readiness programs including opportunities for exploration, acceleration, and remediation in Science, Technology, Engineering, Arts, and Math (STEAM), bullying prevention, educational support for students with special needs, and daily operations providing clean, healthy, and well-maintained schools and classrooms.

Local levy funding allows us to provide the quality education our community expects for our children, which goes beyond the minimum funded by the state.

The Renewal Educational Program & Operations Levy helps pay for:

• Student safety and school security.
• Career-readiness programs including opportunities for exploration, acceleration, and remediation in Science, Technology, Engineering, Arts, and Math (STEAM).
• Bullying prevention and social emotional learning programs.
• Educational support for students with special needs.
• Daily operations to support clean, healthy, and well-maintained schools and classrooms.
• Professional development for teachers, paraeducators, principals, and educational support staff.
• Essential staff like classroom teachers, nurses, counselors, social workers, and bus drivers not fully funded by the state.

Our local funding makes up 16 percent of our current revenue. The EP&O Levy is a large part of this funding, and failure will mean significant reductions in staff, programs, and services for students.

Our school board legally may choose to place the same levy two times before voters in the same calendar year. The reality is that if it is voted down, difficult decisions will need to be made about staffing levels, as well as facility maintenance, educational offerings, student support, and even what community services are provided.

Our district is hopeful that the community continues to see the value of local funding and continues the decades-long support.

Kent School District receives money from four sources. At 79%, the state provides the largest portion of the district’s annual budget and the federal government provides about 5%.

Local funding provides 16% of the annual budget. Local funding is generated through levies and bonds approved by the voters. Both are based upon local property valuations—property owners pay a set amount for each $1,000 of property value.

Once approved, bond and levy amounts cannot increase with property values. When property values increase in a community, the amount paid per $1,000 decreases.

Senior citizens and low-income property owners may apply for an exemption from bond and levy taxes. Local non-tax resources such as student fees, grants, Kent Schools Foundation donations, and PTSA provide for less than 1% of the annual budget.

If property values go up, the school district does not collect more revenue. The levy is for a fixed dollar amount. The Replacement Educational Programs and Operations (EP&0) Levy would raise a maximum of $152,250,000 million over two years.

Providing a stable short-term tax rate, while also addressing educational needs, was a primary goal when planning the renewal levy and remains a high priority for Kent School District. This is a “flat amount” levy proposal, meaning that the maximum levy amount in this proposal is the same as what the voters previously authorized for Calendar Year 2022.  

The Educational Programs and Operations Levy is a renewal levy, replacing the current levy voters approved in February of 2020. Kent School District voters have supported school levies for more than three decades.

The proposed renewal levy rate is estimated to be $1.88 per $1,000 in assessed home valuation in Calendar Year 2023. The maximum amount that can be collected is:

• 2023: $76,250,000
• 2024: $76,250,000

After three years of intense budget recovery efforts, Kent School District (KSD) now has a stable fund balance and has earned multiple bond rating upgrades from third party credit rating agencies such as Moody’s.  Moody’s has recognized KSD management “having demonstrated its ability to address challenging financial situations and deliver strong results.” (Moody’s Rating Action, 2/2021)   

The $76.25 million levy amount for calendar year 2023 is projected to produce a levy rate of $1.88 per $1,000. This proposal is designed to keep our overall (combined) tax rate roughly constant (including EP&O Levy Renewal, our Bond Debt Service Fund, the Technology and Capital Levy), at approximately $3.83/1,000 annual average rate total in Calendar Year 2023  The final tax rate may vary somewhat based on fluctuating property values and other factors. 

The projected overall (combined) tax rate for Calendar Year 2024 depends on several unknown factors at this time, including future planning for additional commitments in the Debt Service Fund. 

It is important to note that while the district plans strategically to manage and limit unexpected changes in the tax rate, it is the maximum levy amount that the district controls, not the rate. As a result, the district cannot guarantee a certain tax rate to voters. It can only guarantee that the maximum authorized levy amount of $76.25 million if approved by the voters, will not be exceeded.

State funding of local public school districts is a work in progress. In 2018, the state legislature passed new laws increasing state support for school districts, while simultaneously limiting what school districts could raise through local voter-approved levies. However, the legislature never intended to eliminate local levies altogether. Since the passage of this new law, local school districts costs have continued to rise, and state funding has not kept pace with these demands. Among other things, the state funding formula does not pay for:

• The true cost of wages and benefits for KSD teachers and staff.
• The cost to support all of KSD’s classroom teachers.
• The cost of hiring school nurses, guidance counselors, and other staff providing needed support directly to students.
• The total cost of providing individualized educational programs and services to our students with special needs.
• The cost of many of KSD’s basic operating costs which include information technology and cybersecurity services, as well as the cost to maintain school grounds, provide security services for all KSD buildings, and support operational costs like basic utilities and liability insurance.

The election is February 8, 2022.

Ballots are mailed about three weeks prior to an election day.

Ballots must be returned by Election Day, no stamp required.

For information about your ballot or other general election information, you can reach King County Elections at (206) 296-8683 or view Voter Registration information on our website.

Low-income seniors and people with disabilities may qualify for an exemption. To apply for this exemption, call the King County Tax Exemptions Office at 206-296-3920 or visit the King County website.

If you have questions or need additional information please contact our Senior Executive Director of Strategic Initiatives and Operations Dr. Wade Barringer, Wade.Barringer@kent.k12.wa.us,
 or (253) 204-1253. 

For information about your ballot or other general election information, you can reach King County Elections at (206) 296-8683.