The District is required annually to certify it’s tax levies to Cowlitz County and Educational Service District 112 by November 30th. Typically the board adopted budget services as the District’s certification of levy amounts. However, under the new requirements of RCW 84.52 the District must recertify in order to collect the correct enrichment levy (previously Maintenance and Operations Levy) of $1.50 per $1,000 assessed value and Local Effort Assistance (LEA) from the State of Washington. Combined, the Enrichment Levy and LEA are capped at $1,500 per student for our district, therefore LWA will be reduced for any increase in levy funds and vice versa.
Resolution #18-08 increases the levy to the voter-approved amount of $4,750,000 in Sections 1 and 2. Section 2 further authorizes the County Assessor to roll back the levy collection amounts to statutory limits imposed by RCW 84.52.0531 ($1.50 per $1,000) once a final assessed value for 2019 has been determined. I estimate the rollback of the levy to be approximately $2,000,000. No changes will be made to the Debt Service levy, however, we are including it in the resolution to avoid confusion and to ensure all levy amounts are correct.
This proposed levy was prepared under the advice of legal counsel and in cooperation with ESD 112. I am requesting Board approval of Resolution #18-08 to certify the 2019 tax levies. I appreciate your consideration of this request.